商业财务第 1116 / 1605 题
If a contractor underestimates his overhead rate when bidding, the most likely result is:
a.The CSLB raises his license classification
b.Jobs are underpriced and the business loses money even on 'profitable' jobs
c.Jobs are overpriced and he wins fewer bids
d.His income taxes automatically decrease
解析
If overhead is under-recovered in the markup, the price is too low to cover the true cost of running the business. The contractor may show a job profit but still lose money overall because actual overhead exceeds what was built into bids.
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