问题如下图：
选项：
A. 
B. 
C. 
解释：
请问这道题中的C选项，问的是unit sales比40多了5%，也就是42，为什么不用42Million再算一个DOL，也就是3.5来和4做比较，而是要用4*5%？不理解这么做的意思。
NO.PZ2016021705000040 问题如下 The Fulcrum Company proces corative swivel platforms for home televisions. If Fulcrum proces 40 million units, it estimates thit csell them for $100 each. Variable proction costs are $65 per unit anfixeproction costs are $1.05 billion. Whiof the following statements is most accurate? Holng all else constant, the Fulcrum Company woul A.generate positive operating income if unit sales were 25 million. B.have less operating leverage if fixeproction costs were 10 percent greater th$1.05 billion. C.generate 20 percent more operating income if unit sales were 5 percent greater th40 million. is correct.Because L is 4, if unit sales increase 5 percent, Fulcrum’s operating earnings are expecteto increase 4 × 5% = 20%. The calculation for L is:L=40 million×(100−65)[40 million×(100−65)]−1.05 billion=1.40.35=4L=\frac{40\ million\times(100-65)}{[40\ million\times(100-65)]-1.05\ billion}=\frac{1.4}{0.35}=4L=[40 million×(100−65)]−1.05 billion40 million×(100−65)=0.351.4=4 L= ( 40million )( $100−$65 ) [ ( 40million )( $100−$65 ) ]−$1.05billion = $1.400billion $1.400billion−$1.05billion = $1.4 $0.35 =4 我咋知道它是让我算L的
NO.PZ2016021705000040问题如下The Fulcrum Company proces corative swivel platforms for home televisions. If Fulcrum proces 40 million units, it estimates thit csell them for $100 each. Variable proction costs are $65 per unit anfixeproction costs are $1.05 billion. Whiof the following statements is most accurate? Holng all else constant, the Fulcrum Company woul A.generate positive operating income if unit sales were 25 million.B.have less operating leverage if fixeproction costs were 10 percent greater th$1.05 billion.C.generate 20 percent more operating income if unit sales were 5 percent greater th40 million. is correct.Because L is 4, if unit sales increase 5 percent, Fulcrum’s operating earnings are expecteto increase 4 × 5% = 20%. The calculation for L is:L=40 million×(100−65)[40 million×(100−65)]−1.05 billion=1.40.35=4L=\frac{40\ million\times(100-65)}{[40\ million\times(100-65)]-1.05\ billion}=\frac{1.4}{0.35}=4L=[40 million×(100−65)]−1.05 billion40 million×(100−65)=0.351.4=4 L= ( 40million )( $100−$65 ) [ ( 40million )( $100−$65 ) ]−$1.05billion = $1.400billion $1.400billion−$1.05billion = $1.4 $0.35 =4 老师麻烦一下C 。Q增加5%变成42，带入计算式L计算出来得3.5。跟40带入计算L得4相比反而小了呀。怎么会是greater20%呀？
NO.PZ2016021705000040 问题如下 The Fulcrum Company proces corative swivel platforms for home televisions. If Fulcrum proces 40 million units, it estimates thit csell them for $100 each. Variable proction costs are $65 per unit anfixeproction costs are $1.05 billion. Whiof the following statements is most accurate? Holng all else constant, the Fulcrum Company woul A.generate positive operating income if unit sales were 25 million. B.have less operating leverage if fixeproction costs were 10 percent greater th$1.05 billion. C.generate 20 percent more operating income if unit sales were 5 percent greater th40 million. is correct.Because L is 4, if unit sales increase 5 percent, Fulcrum’s operating earnings are expecteto increase 4 × 5% = 20%. The calculation for L is:L=40 million×(100−65)[40 million×(100−65)]−1.05 billion=1.40.35=4L=\frac{40\ million\times(100-65)}{[40\ million\times(100-65)]-1.05\ billion}=\frac{1.4}{0.35}=4L=[40 million×(100−65)]−1.05 billion40 million×(100−65)=0.351.4=4 L= ( 40million )( $100−$65 ) [ ( 40million )( $100−$65 ) ]−$1.05billion = $1.400billion $1.400billion−$1.05billion = $1.4 $0.35 =4 题中说TFC增大，L确实变小了啊。这个哪里不对呢？
NO.PZ2016021705000040 问题如下 The Fulcrum Company proces corative swivel platforms for home televisions. If Fulcrum proces 40 million units, it estimates thit csell them for $100 each. Variable proction costs are $65 per unit anfixeproction costs are $1.05 billion. Whiof the following statements is most accurate? Holng all else constant, the Fulcrum Company woul A.generate positive operating income if unit sales were 25 million. B.have less operating leverage if fixeproction costs were 10 percent greater th$1.05 billion. C.generate 20 percent more operating income if unit sales were 5 percent greater th40 million. is correct.Because L is 4, if unit sales increase 5 percent, Fulcrum’s operating earnings are expecteto increase 4 × 5% = 20%. The calculation for L is:L=40 million×(100−65)[40 million×(100−65)]−1.05 billion=1.40.35=4L=\frac{40\ million\times(100-65)}{[40\ million\times(100-65)]-1.05\ billion}=\frac{1.4}{0.35}=4L=[40 million×(100−65)]−1.05 billion40 million×(100−65)=0.351.4=4 L= ( 40million )( $100−$65 ) [ ( 40million )( $100−$65 ) ]−$1.05billion = $1.400billion $1.400billion−$1.05billion = $1.4 $0.35 =4 Ap*q - tvc - tfc = （100 - 65）*25，000，000 - 1，050，000，000= - 175，000，000 这样吗
NO.PZ2016021705000040 问题如下 The Fulcrum Company proces corative swivel platforms for home televisions. If Fulcrum proces 40 million units, it estimates thit csell them for $100 each. Variable proction costs are $65 per unit anfixeproction costs are $1.05 billion. Whiof the following statements is most accurate? Holng all else constant, the Fulcrum Company woul A.generate positive operating income if unit sales were 25 million. B.have less operating leverage if fixeproction costs were 10 percent greater th$1.05 billion. C.generate 20 percent more operating income if unit sales were 5 percent greater th40 million. is correct.Because L is 4, if unit sales increase 5 percent, Fulcrum’s operating earnings are expecteto increase 4 × 5% = 20%. The calculation for L is:L=40 million×(100−65)[40 million×(100−65)]−1.05 billion=1.40.35=4L=\frac{40\ million\times(100-65)}{[40\ million\times(100-65)]-1.05\ billion}=\frac{1.4}{0.35}=4L=[40 million×(100−65)]−1.05 billion40 million×(100−65)=0.351.4=4 L= ( 40million )( $100−$65 ) [ ( 40million )( $100−$65 ) ]−$1.05billion = $1.400billion $1.400billion−$1.05billion = $1.4 $0.35 =4 A 计算 Q（P-VC）≠ 25million 成立 直接不选
