2015年ACCA考试《F5业绩管理》辅导知识九
2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
Test your understanding 5
A manufacturing business makes a product in two models, model M1 model M2. details of the two products are as follows.
Model M1Model M2
Annual sales8,000 units8,000 units
Number of sales orders60250
Sales price per unit$54$73
Direct material cost per unit$11$21
Direct labour hours per unit2.0 hours2.5 hours
Direct labour rate per hour$8$8
Special parts per unit28
Production batch size2,000 units100 units
Setups per batch13
Issues of material for each batch11
Overhead analysis$Cost driver
Setup costs97,600Number of setups
Material handling costs42,000Number of batches
Special part handling costs50,000Number of special parts
Customer invoicing costs31,000Number of sales orders
Other overheads108,000Direct labour hours
328,600
A customer has indicated an interest in placing a large order for either model M1 or M2, and the sales manager wishes to try to sell the higher-priced model M2.
(a) Calculate the profit per unit for each model, using ABC.
(b) Using the information above indicate what advice you would give to the sales manager on the basis of the information provided by your ABC analysis.