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%
3.2%
4.5%
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%
为什么不加上Marginal Cost
