来自：ACCA > PM 2023-02-27 10:46
老师，OAR=budgeted $/budgeted units, 但是这个题的做法是什么啊
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195****6398
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1030天前
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195****6398
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6
上次登录
1030天前
wangxiaomin 2023-02-27 10:54
致精进的你:
同学，Total material budget ((1,000 units x $10) + (2,000 units × $20)) = $50,000 Fixed costs related to material handling = $100,000 OAR = $2/$ of material Product B = $2 × $20 = $40 Total labour budget ((1,000 units × $5) + (2,000 units × $20) = $45,000 General fixed costs = $180,000 OAR = $4/$ of labour Product B = $4 × $20 = $80 Total fixed overhead cost per unit of Product B ($40 + $80) = $120.
The real talent is resolute aspirations.
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追问12023-02-27 11:06
老师，这个product B=$2*$20 的含义是什么
回答2023-02-27 15:02
同学，吸收率是2，产品B是20，产品B应该吸收与材料相关的40。
追问22023-03-03 21:28
吸收率OAR=budget $/ budget unit 为什么这个题只有 $
回答2023-03-06 09:39
同学，OAR=budget $/ budget unit 是常见的吸收率的计算，吸收率也可以通过$进行吸收。都是互通的。
