单选题
X Co uses a throughput accounting system. Details of product A, per unit, are as follows: Selling price $320 Material costs $80 Conversion costs $60 Time on bottleneck resource 6 minutes What is the return per hour for product A?
A、
$40
B、
$2,400
C、
$30
D、
$1,800
【正确答案】
【答案解析】
$320 –$80/(6/60) = $2,400
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