1.成本上升的原因是產量小，固定成本無法攤薄。計劃生產5000件，單位成本=6/3 https://www.zhucesz.com/://https://www.zhucesz.com/(8200 800 500 500)/5000=https://www.zhucesz.com/實際生產單位成本=https://www.zhucesz.com/ https://www.zhucesz.com/(8200 800 500 500 3120)/2500=https://www.zhucesz.com/

(2)可以采用變動成本法。

(3)在變動成本法下，原單位成本=63 https://www.zhucesz.com/://https://www.zhucesz.com/, https://www.zhucesz.com/,實際單位成本=https://www.zhucesz.com/ https://www.zhucesz.com/://https://www.zhucesz.com/