以下是ABC公司的經(jīng)營(yíng)業(yè)績(jī)。相關(guān)量程產(chǎn)量:0-125,000臺(tái) 靜態(tài)預(yù)算?實(shí)際結(jié)果 成交量?90,000 單位?105,000 單位 銷(xiāo)售收入?$405,000?$465,000 可變成本?總額(112,500美元)?(140,000美元) 增展保證金?$292,500?$325,000 總固定成本?($125,000)?($110,000) 營(yíng)業(yè)收入?$167,500?$215,000 靈活預(yù)算差異 - 可變成本是多少? A。 $8,750 - 英文 B. $8,750U C. 沒(méi)有正確答案 D. $27,500 - 英文 E. $27,500 U
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