商业财务第 1206 / 1605 题
A contractor wants each job to yield 15% net profit after covering 25% overhead (both measured on direct cost). On a $10,000 direct-cost job, what price recovers overhead and yields the target profit if both percentages are applied to direct cost?
a.$11,500
b.$15,000
c.$13,750
d.$14,000
解析
Overhead = 25% of $10,000 = $2,500. Profit = 15% of $10,000 = $1,500. Price = $10,000 + $2,500 + $1,500 = $14,000. (Applying both markups to direct cost is a simple method; note the resulting margin on price is $4,000 / $14,000 = 28.6%.)
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