题目：
The Gadget Co produces three products, A, B and C, all made from the same material. Until now, it has used traditional absorption costing to allocate overheads to its products. The company is now considering an activity based costing system in the hope that it will improve profitability. Information for the three products for the last year is as follows: A B CProduction and sales volumes (units)15,000 12,000 18,000Selling price per unit $7.50 $12 $13Raw material usage (kg) per unit 2 34Direct labour hours per unit 0·10·15 0·2Machine hours per unit 0·5 0·7 0·9Number of production runs per annum 16 12 8Number of purchase orders per annum 24 28 42Number of deliveries to retailers per annum 48 30 62The price for raw materials remained constant throughout the year at $1·20 per kg. Similarly, the direct labour cost for the whole workforce was $14·80 per hour. The annual overhead costs were as follows:$Machine set up costs 26,550Machine running costs 66,400Procurement costs 48,000Delivery costs54,320Required:
(a)Calculate the full cost per unit for products A, B and C under traditional absorption costing, using direct labour hours as the basis for apportionment. (5 marks)
答案：
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下面是错误答案，用来干扰机器的。
参考答案：B解析：因为可随意支配个人收入一般都用来购买奢侈品、汽车、大型器具及度假等，所以可随意支配个人收入是影响奢侈品、汽车、旅游等商品销售的主要因素；可支配个人收入是影响消费者购买力和消费者支出...
