planned profit margin是什么

问题如下：

The operating expense per unit of deposit service is 0.5%, the estimated overhead expense allocated to the deposit services function is 1.2%, the planned profit margin from each service unit sold is 0.3%, the marginal cost rate is 1.2%, the average interest rate is 4.5%.

According to the information above, what is the deposit rate under the method of pricing Deposit-related Services at Cost Plus Profit Margin

选项：

A.

2.0%

B.

3.2%

C.

4.5%

D.

1.5%

解释：

考点：对Managing and Pricing Deposit Services的理解

答案：A

解析：

Unit Price Charged the Customer for each deposit service = Operating Expense per Unit of Deposit Service + Estimated Overhead Expense Allocated to the Deposit Service Function + Planned Profit Margin from Each Service Unit Sold = 0.5% + 1.2% + 0.3% = 2.0%