題組內容

1. NTPU Company is about to enter the highly competitive personal electronics market with a new optical reader. In anticipation of future growth, the company has leased a large manufacturing facility and has purchased several expensive pieces of equipment. In 2018, the company's first year, NTPU budgets for production and sales of 24,000 units, compared with its practical capacity of 48,000. The company's cost data are as follows:

Required:

(3)Recompute the selling price using practical capacity as the denominator level of activity. How would this choice have affected NTPU's position in the marketplace? Generally, how would this choice affect the production-volume variance? (6%)