NO.PZ2023100905000040
问题如下：
The treasurer of a regional bank
is concerned that the bank may not be properly compensated for the services it
provides to its depositors and asks a manager toassess a price for these
services. The manager applies cost-plus pricing for all depository services and
uses the following data for pricing the automated teller machine (ATM) service:
Operating expense per ATM visit: USD 0.25
Estimated overhead cost allocated per ATM visit: USD
0.35
Profit required per ATM visit: USD 0.05
The bank’s target return on capital: 15%
What is the correct amount for the bank to charge per ATM visit according to the cost-plus pricing model?
选项：
A.USD 0.30
B.USD 0.65
C.USD 0.70
D.USD 0.74
解释：
B is correct. Based
on a cost-plus pricing formula, the price to be charged per ATM visit is USD
0.65 = 0.25 + 0.35 + 0.05
A is incorrect. This
includes only the operating expense per ATM visit and profit per ATM visit. It
neglects to add in the estimated overhead per ATM visit.
0.25 + 0.05 = 0.30
C is incorrect. This
includes an additional return on bank capital fee to the estimated overhead per
ATM visit (0.15 x 0.35), which is already captured through the required profit
per ATM visit.
0.65 + 0.0525 =
0.7025
D is incorrect. This
includes an additional return on bank capital fee to the estimated overhead per
ATM visit and to the operating expense fee per ATM visit (0.15 x (0.35 +
0.25)), which is already captured through the required profit per ATM visit.
0.65 + 0.09 = 0.74
15% return这个数据为什么没用上
