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The variable cost per unit and the total fixed costs are unchanged within a production range of 200,000 to 300,000 units per month.The total for the batch set-up cost in any month depends on the number of production batches that Tyler runs.A normal batch consists 50,000 units unless production requires less volume.In the prior year, Tyler experienced a mixture of monthly batch sizes of 42,000 units, 45,000 units, and 50,000 units.Tyler consistently plans production each month in order to minimize the number of batches.For the month of September, Tyler plans to manufacture 260,000 units.What will be Tyler’s total budgeted production costs for September?在月产量为 200,000 —300,000 件的范围内时,单 位变动成本和总的固定成本保持不变。每月批量调整准备成本总额,均取决于公司当月的生产批次。一般而 言每批产 50,000 件,除非生产上要求少于此数。以前年度中,公司曾经月度每批产过 42,000, 45,000 和 50,000 件。 为了尽量减少生产批次,公司坚持每个月都要编生产计划。九月份公司计划生产 260,000 件。请问公司九 月份预算的生产成本总额为多少?

A. $3,754,000.
B. $3,930,000.
C. $3,974,000.
D. $4,134,000.

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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?

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