题目内容

Jura Corporation is developing standards for the next year.Currently XZ-26, one of the material components, is being purchased for $36.45 per unit.It is expected that the component’s cost will increase by approximately 10% next year and the price could range from $38.75 to $44.18 per unit depending on the quantity purchased.The appropriate standard for XZ-26 for next year should be set at the Jura 公司正在制定下一年度的标准。目前 XZ-26(一种材料成份)采购价为每单位$36.45。下一年度该部件的价格将会上涨 10%左右，单位价格将会在$38.75 和 $44.18 之间浮动，这取决于采购的数量。请问下一年度该零部件的合理的标准成本应为多少？

A. current actual cost plus the forecasted 10% price increase.当前实际成本加上预计的 10%的价格上涨
B. lowest purchase price in the anticipated range to keep pressure on purchasing to always buy in the lowest price range.预期浮动范围内的最低价格，以给采购上带来压力：促使他们一定要在最低的价格范围内采购
C. highest price in the anticipated range to insure that there are only favorable purchase price variances.预期浮动范围内的最高价格，以使采购价格差异保持为有利差异
D. price agreed upon by the purchasing manager and the appropriate level of company management. 按采购经理和公司管理层的适当层级同意的价格

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