23. CSO: 1A2b LOS: 1A2e
Propeller Inc. plans to manufacture a newly designed high-technology propeller for
airplanes. Propeller forecasts that as workers gain experience, they will need less time to
complete the job. Based on prior experience, Propeller estimates a 70% cumulative
learning curve and has projected the following costs.
Cumulative number Manufacturing Projections
of units produced Average cost per unit Total costs
1 $20,000 $20,000
2 14,000 28,000
If Propeller manufactures eight propellers, the total manufacturing cost would be
a. $50,660.
b. $54,880.
c. $62,643.
d. $112,000.
7
Bạn đang xem 23. - CMA EXAM SUPPORT PACKAGE 1
