NO.PZ2022090802000007
问题如下：
Which of the following statements is not representative of unit costs?
(备注：原版书课后题原题。和真题的出题形式不同（真题只有三个选项）。大家做题时不用纠结题目形式，关注知识点原理即可)
选项：
A.Unit costs generally exclude labor costs. B.Business models generally consider unit costs. C.Unit costs are used to calculate break-even points. D.If a lemonade stand uses 5 cents worth of lemons, 2 cents worth of sugar, and a cup costing 3 cents for each glass of lemonade, it has a unit cost of 10 cents.解释：
SolutionA is correct. Unit costs normally include direct labor costs. A unit cost analysis should be considered in most business models, although in some cases, they will be close to zero (for example, digital media). If unit costs are non-zero, they must be taken into account when calculating the break-even point. In D, there are no direct labor costs, so the unit cost calculation is reasonable. (The lemonade stand is staffed, and no extra labor is required to pour the lemonade.)
breakeven point calclation 不是用的是fixed cost 和 contribution margin吗
