商业财务第 1191 / 1605 题
A contractor's monthly fixed costs are $8,000. His average job produces $500 contribution margin. How many jobs per month are needed to break even?
a.12 jobs
b.8 jobs
c.40 jobs
d.16 jobs
解析
Break-even units = fixed costs / contribution margin per unit = $8,000 / $500 = 16 jobs per month.
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