試題詳解

20. Trump Machinery is analyzing a proposed project that is expected to sale 2,450 units, with an error range of ±8%. The expected variable cost per unit is $246, and the expected fixed costs are $309,000. Both cost estimates are considered accurate within a ±3% error range. The depreciation expense is $106,000. The sales price is estimated to be $599 per unit within a ±2% error range. What is the amount of the total cost per unit under the worst-case scenario?
(A) $448.58
(B) $404.16
(C) $394.58
(D) $366.67