题目内容

假定某通信公司只提供两项通信业务,分别为业务1、业务2,经过成本分析和归集,该企业在某一年内的固定成本总额为f,该成本为提供这两种业务的公共成本。两项业务的变动成本总额分别为A1、A2,在这一年中,两项业务的业务量分别为q1、q2。按照3题的分摊方法,业务l的单位成本为()。

AC1=k1(f+A1)/q1。
B. AC1=(k1f1+A1)/q1
C. AC1=(f+A1+A2)/(ql+q2)
D. AC1=k1(f+A1+A2)/(q1+q2)

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