問題來源：
Pass Rate
|
|
MA |
FA |
PM |
FR |
|
March 2020 |
N/A |
N/A |
35% |
44% |
|
Dec. 2019 |
64% |
71% |
38% |
46% |
|
June 2019 |
66% |
72% |
38% |
50% |
|
Dec. 2018 |
64% |
72% |
39% |
51% |
|
June 2018 |
67% |
71% |
38% |
50% |
|
Dec. 2017 |
65% |
71% |
42% |
49% |
李老師
2023-11-14 10:05:10 1412人瀏覽
under absorption costing:
sales volumes variance = (Budget sales units － Actual sales units) × standard profit per unit
under marginal costing:
sales volumes profit variance = (Budget sales units － Actual sales units)× standard contribution per unit
根據(jù)公式，應(yīng)該用單位標準貢獻所以此處用30.
每個努力學習的小天使都會有收獲的，加油！相關(guān)答疑
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