A的销售量(单位) | 15000 | 16500 | 18200 | 19000 | 20000 |
可能性 | 0.15 | 0.18 | 0.19 | 0.21 | 0.22 |
每单位的售价为卢比。8 /-,边际成本= Rs。4.80 /-和固定成本= Rs。42000 /-
计算公司的概率
a)收支平衡
b)赚取最低Rs.20000 /-
解决方案在下面解释-
a)收支平衡
计算的出资成本
贡献成本=销售成本–边际成本
会费= 8 – 4.80
贡献成本= 3.20 /-
收支平衡点=固定成本/贡献成本
= 42000 / 3.20
= 13125个单位(应用程序)
销售概率大于或等于8077个单位
销售概率=(0.15 + 0.18 + 0.22 + 0.24 + 0.26)=> 0.95 => 95%
b)赚取最低Rs.20000 /-
Total contribution = (fixed cost) + profit => 42000 + 20000 => 62000 - Sales = total contribution / contribution cost => 62000/3.20 => 19375 units - Probability for 19375 units 19375 is near to 20000 units, so we have to take probability of 0.22 with appropriate calculations => (0.22 /20000)*19375 => 21.31%