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(十六)某针织厂去年销售21支棉纱劳保手套8,000打,每打售价4.05元,税率8％,每打可变费用3.05元,年固定费用6,200元,全年亏损292元。今年主管部门要求该厂扭亏增盈,计划利润2,500元,为了实现这一目标,该厂产品降价5％,年初新增加学员5人,每人月工资28元,由于加强责任制,严格领料退料,每打手套节约棉纱0.05斤,每斤棉纱售价2.20元,由单机生产改为双机生产,每打手套工资由0.29元。下降为0.25元,并压缩了非生产性开支,计划全年可节约固定费用1,200元。根据以
(XVI) A knitwear factory sold 21 cotton yarn gloves 8,000 hits a year, with a price of 4.05 yuan per copy and a tax rate of 8%. The variable cost is 3.05 yuan per annum. The annual fixed fee is 6,200 yuan and the annual loss is 292 yuan. In order to achieve this goal, the factory price cut 5%, the beginning of the new addition of 5 students, the monthly salary of 28 yuan per person, due to strengthen the responsibility system, strict picking Returned material, cotton gloves save 0.05 kg per catty, cotton price 2.20 yuan per catty, from single production to double production, wage per attack gloves by 0.29 yuan. It dropped to $ 0.25 and compressed non-productive expenses. It is planned to save a fixed fee of $ 1,200 a year. According to