A factory produces 20,000 pieces of a certain product, and the total fixed cost is 600,000 yuan

The total cost is 80w+60w=140w, 140w*(1+20%)=168w, and then divided by the output to get 84 yuan per piece.

In a cheerful tone, it depicts the free and lively psychology of children and teenagers, and contrasts it with the vulgar and conservative life of ordinary citizens, highlighting the boredom and dullness of that life. Tom is naïve, full of fantasy and a sense of justice, and in order to get rid of the shackles of reality and fully enjoy the pleasures of freedom, he plans to go out on adventures. All this contradicts the capitalist conditions of life and is intolerable to secular morality and the precepts of the Church.

In general, the main ideological content of exposing the stagnation of local life in the United States and the hypocrisy of religion**. From the writing aspect: the plot is tight, and the meaning is profound.

** Through a series of episodes in Tom's life, he criticizes the rules and precepts of bourgeois children's education; Although the era was written before the Civil War, although it was written about the small town of St. Petersburg, the town can be said to be a microcosm of American society at that time. ** Contrasts and exaggerations are used to deeply satirize the vulgarity, conservatism, greed of the burghers, and the hypocrisy of bourgeois morality and religion. **The psychological description is detailed and vivid.

The Adventures of Tom Sawyer", with (adventure) as a clue, praises the innocent and simple hearts of Tom and his friends, and whips (Joey) greed and **. Hope it helps!

80w+60w=140w, 140w*(1+20%)=168w, and then divide by the output to get 84 yuan per piece.

Extended Materials. Profits are divided into interest and income for business owners.

With capitalism.

With the development of the credit system, industrial capitalists and commercial capitalists not only use their own capital, but also use borrowed capital in large quantities. Borrowing capital is playing an increasing role in functional capital. Since interest must be paid on the use of borrowed capital, the industrial or commercial profits are subdivided into interest and the income of the business owner.

By their very nature, both are surplus values.

of the transformed form. However, this pure quantitative division will be transformed into qualitative division, that is, it will be manifested as the separation of the ownership of capital from the right to use capital, or the separation of ownership capital from functional capital. As a result, interest is distorted as a purely fruit of the ownership of capital, as if the multiplication of value is a natural property of capital or money.

On the other hand, the income of the entrepreneur is distorted and appears to have nothing to do with capital, and is purely a functional capitalist who organizes production and operation.

and the remuneration of the command and supervision of labor. Even a functional capitalist who does not rely on borrowed capital at all will also qualitatively divide his own capital, playing the role of one and the other, as ownership capital, he obtains interest; And as a functional capital, he also obtains the income of the business owner. In this way, the exploitation of wage labor by capital is completely concealed.

Re-convertibility. Agricultural profits and capitalist rent.

The capitalist mode of production first developed from industry and gained dominance, and then gradually expanded into agriculture. Since there are two kinds of monopolies in agriculture, namely, the monopoly of the capitalist operation of land and the monopoly of private ownership of land, it does not possess the conditions of free competition as in industry, which hinders the rate of profit.

Averaged. Hence the excess profits in agriculture.

It is converted into ground rent. The first is the differential rent generated by the fact that the individual production of land products is lower than that of social production; The second is the absolute rent generated by the value of the land product exceeding the social production. Both of these entities of rent are part of the surplus value created by agricultural wage labourers, and they embody the production relations of the exploitation of agricultural workers by the landowners through the agricultural capitalists.

On the surface, however, rent is distorted as the multiplication of the value of the land itself, or as a gift from nature, thus completely obscuring the real class relations.

The total cost is 80w+60w=140w, 140w*(1+20%)=168w, and then divided by the output to get 84 yuan per piece.

80-45=35

35 * 5000-23 * 5000-80000 = -20000 yuan cost is too high.

Make a semi-finished product right away**.

The relevant income of further deep processing of semi-finished products = (80-45) * 5000 = 175000 The related cost of further deep processing of semi-finished products = 23 * 5000 + 80000 = 195000

The profit and loss related to the further deep processing of semi-finished products = 175000 - 195000 = - 20000

Because the relevant profit and loss is less than 0, it is not suitable for processing.

1) If it is planned to sell 800 pieces, the expected profit = 800 * (30-6) - 15000 = 4200

2) The company's current break-even critical point sales volume = 15000 (30-6) = 625

3) The current margin of safety of the enterprise = (700-625) * 30 = 2250

4) Other conditions remain unchanged, the fixed cost when the target profit is 5,000 yuan.

5) Calculate unit variable costs.

Sensitivity of the unit: Let the unit price increase by 10%, then:

p=30 (1+10%)=33 According to this unit price, profit = 700 (33-6)-15000=3900 The profit turned out to be 700 (30-6)-15000=1800 yuan, and its change rate was: Target value change percentage = (3900-1800) 1800= Sensitivity coefficient of unit price =

6) If the planned target pre-tax profit reaches 20,000 yuan and the sales volume reaches 1,000 pieces, the acceptable minimum sales unit price: Set the unit price to p, 1000*(p-6)-15000=20000 p=41 Because the relevant tax rate items are not given in the title, the above calculation does not consider the relevant taxes.

Extended Materials. 1. The formula for calculating unit variable cost.

1.The formula for calculating unit variable cost.

Target Profit Total Revenue Total Expenses Sales Volume * (Unit Price Unit Variable Cost) Fixed Costs.

Unit price [(Total Revenue, Total Expenses + Fixed Costs) Sales] = Unit Variable Cost.

Or. Unit price [(target profit + fixed costs) sales volume] = unit variable cost.

It can be concluded that since the profit is uncertain, the unit variable cost is also difficult to determine.

2.The division of fixed and variable costs in financial terms.

1) How are fixed and variable costs divided financially?

In terms of finance, the division of fixed costs and variable costs generally depends on whether the cost item changes with the change of production and sales. If the cost item gradually increases with the change of production and sales, it is a variable cost; Cost items that do not change with changes in production and sales are fixed costs.

2) What are the controls for these two costs?

a.Variable costs, which generally include the cost of raw materials for the product and the piece-rate wages of direct workers. Since this part of the cost increase is directly proportional to the output, it is necessary to reduce the cost of raw material procurement, formulate economic batches, and formulate performance bonuses.

To mobilize the enthusiasm of workers, improve the yield rate and other aspects.

b.Fixed costs, generally including the fixed wages of direct workers, the wages of production managers, rent (or depreciation of self-owned plants), depreciation of machinery and equipment, machine maintenance costs, etc. Since this part of the cost does not increase with the increase of production, the monthly change is not large, so it is with the increase of production and reduce the unit cost, so increasing production is the most direct way to reduce fixed costs.

Break-even cut-off point sales = fixed costs.

Total (Unit Product Price - Unit Variable Cost.

Profit = (Unit Product Price - Unit Variable Cost) * Sales Volume - Fixed Short Total Distribution.

For example, if the unit variable cost is 1200000 48000 = 250, and the break-even output is x, then there is (cost = revenue).

8000000+250x=500x

The solution is x=32000, which is the break-even point.

of production. The profit is 1000w

500x-8000000-250x=100000000 solution x=72000 is the sales volume.

Profit = (30-20) * 1000000-400000 = 999600000

Xinli = (30-20 * 98%) * 10000000 * (1 + 5%) - 400000 * (1-7%) =

10882800 the new profit * 80% = 87062400

Involved: fixed cost (also known as fixed cost) relative to variable cost.

It refers to the cost that the total cost can remain unchanged in a certain period of time and within a certain business volume range, which is not affected by the increase or decrease of business volume. The total amount of fixed costs is fixed only for a certain period of time and within a certain volume of business, which means that the fixity of fixed costs is conditional. The range referred to here is called the relevant range.

If the volume of business changes beyond this range, the fixed costs will change. The characteristics are: (1) the total cost does not change with the business volume, and is manifested as a fixed amount; (2) The fixed cost (i.e., unit fixed cost) borne by the unit business volume changes inversely proportional to the increase or decrease of the business volume.

To be controlled through scientific management, the proportion of asset investment in different industries is different, and the rate of return is also different. For example, fixed asset investment in aviation, post and telecommunications industries.

is much higher than the corresponding liquid assets.

Input; The mining and chemical industries have high investment requirements for fixed assets and current assets; Most of the industries with large investment in current assets are concentrated in the field of consumer goods; However, the retail industry generally does not have higher requirements for investment in fixed assets and current assets. At the same time, the return on equity tells us that there is no significant correlation between investment and income across different industries.

Within the same industry, fixed asset investment is generally correlated with the rate of return. Facts can prove, we can also foresee: the larger the investment in fixed assets, the more amortized fixed costs per unit of products, the higher the total cost of unit products, the less profits, and the return on investment.

the lower. Among them, the standard of measurement is the fixed asset turnover rate. For enterprises, the way to compensate for the large investment in fixed assets but the low returns is to produce products with high added value and obtain high labor productivity.

However, due to the fierce competition in industries with large investment in fixed assets (such as star-rated hotels and aviation industry), it is not feasible to raise the standard, so it is necessary to improve returns, obtain growth, improve labor productivity, and tap the potential of people is the main way to operate, and scientific design and reasonable reduction of fixed asset investment is the key strategic way.

Variable cost refers to the payment to various variable factors of production.

such as the cost of purchasing raw materials and electricity consumption and workers' wages. This cost varies with production volume and is often not paid until the actual production process has begun. Variable costs are the same as fixed costs, and the linear dependence between variable costs and business volume is also conditional, that is, there is a certain applicable range, as shown in the figure"Scope of relevance"。

In other words, the amount of variable costs incurred may change non-linearly when the relevant range is exceeded.

Profit limb = (Bu Rolling World Beihong 30-20) * 1000000-400000 = 999600000

New profit = (30-20*98%)*10000000*(1+5%)-400000*(1-7%)=

10882800 the new profit * 80% = 87062400

An enterprise sells a certain product, last year's sales volume was 10,000 pieces, the unit price was 19 yuan, the unit variable cost was 15 yuan, and the annual fixed cost of lead monitoring was 5,000 yuan. The company plans to increase its profit by 10% this year compared to last year. Q: How many stove reduction products does the company have to sell this year to achieve the planned target rate of return?

Set up a factory to produce a certain product, with an annual production capacity of 18,000 pieces. The cost of unit change is 10 yuan, and the total annual fixed cost is 100,000 yuan. If the market sales volume is okay, ask 1

Seek capital protection for products during the planning period**. 2. If you want to achieve the goal, the profit is 60,000 yuan, and the product to ensure the target profit is what is the product.

Hello, I am happy to answer your question about "set up a factory to produce a certain product, with an annual production capacity of 18,000 pieces. The cost of unit variable spike is 10 yuan, and the total annual fixed cost is 100,000 yuan. If the market sales volume is okay, ask 1

Seek capital protection for products during the planning period**. 2. If you want to achieve the goal of holding the front dividend, the profit is 60,000 yuan, and the product ** to ensure the target profit is "The answer is: 25 yuan a piece.