单选题 Dust Co has two divisions, A and B. Each division is currently considering the following separate projects:

A、 Division A only
B、 Division B only
C、 Both Division A and Division B
D、 Neither Division A nor Division B

【正确答案】 A

【答案解析】Division A: Profit = $14·4m x 30% = $4·32m Imputed interest charge = $32·6m x 10% = $3·26m Residual income = $1·06m Division B: Profit = 8·8m x 24% = $2·112m Imputed interest charge = $22·2m x 10% = $2·22m Residual income = $(0·108)m