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ACCA PM官方样题（1）
无论多难，也告诉自己：再坚持一下，别让你配不上自己的野心，也辜负了曾经经历的苦难与磨练！今天ACCA小编给大家带来了ACCA PM官方样题，感兴趣的朋友一起来看看吧！下载ACCA全科官方样题>>
A manufacturing company which produces a range of products has developed a budget for the life-cycle of a new
product, P. The information in the following table relates exclusively to product P:
The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours
are budgeted to be 96 million hours. The company absorbs overheads on a machine hour basis.
What is the budgeted life-cycle cost per unit for product P?
A $24·40
B $25·73
C $27·40
D $22·73
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