(2) What is the net present value of the project? (8%)

(3) Calculate the accrual accounting rate of return based on average investment. (8%)

4. Taipei Company produces two products: X and Y. It takes 1 hour of machine A and 1 hour of machine B to produce a X; and it takes 1 hour of machine A and 2 hours of machine B to produce a Y. The capacities of A and B are 300 hours and 400 hours, respectively. The contribution margins of X and Y are $8 and $10, respectively. Taipei cannot produce more than 150 units of Y. Required: (1) Construct a linear programming model of Taipei's product mix problem. (8%)

(2) What is Taipei's optimal product mix? (8%)

(3) What are the shadow prices of A and B. (10%)

114年 - 114 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#146936

109年 - [非官方正解]109 輔仁大學_碩士班招生考試_會計學系：成本學與管理會計學#105745