单选题 The following table shows the number of clients who attended a particular accountancy practice over the last four weeks and the total costs incurred during each of the weeks:

A、 7,280 + 74x
B、 16,080 + 52x
C、 3,200 + 80x
D、 40,000/x

【正确答案】 B

【答案解析】460 – 400 = 60 clients $40,000 – $36,880 = $3,120 VC per unit = $3,120/60 = $52 Therefore FC = $40,000 – (460 x $52) = $16,080