# 【20點！】生產作業管理：產能的計算題

A producer of pottery is considering the addition of a new plant to absorb the backlog of demand that now exists. The primary location being considered will have fixed costs of %9,200 per month and variable costs of 70 cents per unit produced. Each item is sold to retailers at a price that averages 90 cent.

a. What volume per month is required in order to break even?

b. What profit would be realized on a monthly volume of 61,000 units? 87,000units?

c. What volume is needed to obtain a profit of \$16,000 per month?

d. What volume is needed to provide a revenue of \$23,000 per month?

e. Plot the total cost and total revenue lines.

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e小題是excel的相關答法，不用回答ok，

Rating

A - 46,000

B - \$3000, \$8200

C - 1,260,000

D - 25,555,56

Total Cost 公式為: (FC+(VC*Price Sold))

Total Revenue公式為: (Quantity*Price Sold)

Profit 公式為: TR-TC = (Quantity*Price Sold)-(FC+(VC*Price Sold))

運用的程式

方式:

2012-12-29 14:56:16 補充：

更正:

Total Cost 公式為: (FC+(VC*Quantity))

Profit 公式為: TR-TC = (Quantity*Price Sold)-(FC+(VC*Quantity))

2012-12-29 14:58:35 補充：

簡單講，第一題的公式是:

Profit = 0

0 = (Q*0.9)-(9200+(0.7*Q))

解Q，答案就出來了

2012-12-29 15:02:09 補充：

第二題，公式是: (變數都跟你講了，直接解)

(61,000*0.9)-(9200+(0.7*61,000)) = ?

(87,000*0.9)-(9200+(0.7*87,000)) = ?

第三題，公式是:

(Q*0.9)-(9200+(0.7*Q)) = 16,000

解Q答案就出來了。

第四題，公式是:

(Q*0.9) = \$23,000

解Q答案就出來了。

2012-12-29 15:05:02 補充：

我運用的"Q"是Quantity，也就是volume。

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