二、Margro Corporation is an automotive supplier that uses automatic machines to manufacture precision parts from steel bars.Margro’s inventory of raw steel averages $600,000, with a turnover rate of four times per year.John Oates, President of Margro, is concerned about the costs of carrying inventory. He is considering the adoption of the just-in-time inventory system in order to eliminate the need to carry and raw steel inventory. Oates has asked Helen Gorman,Margro’s controller, to evaluate the feasibility of just-in-time for the corporation. Gorman identified the following effects of adopting just-in-time. 1.Without scheduling any overtime, lost sales due to stockouts would increase by 35,000 units per year. However, by incurring overtime premiums of $40,000 per year, the increase in lost sales could be reduced to 20,000 units. This would be the maximum amount of overtime that would be feasible for Margro. 答案里是写 损失边际贡献 "20,000" × 6.5 = (130,000) 上一行是成会解答的其中一小部份 对於20,000感到疑惑 reduced to 20,000 units---->意思不是说降到20,000单位吗?????? 有找到翻译题是翻 "降低至20,000单位" 所以 损失边际贡献 (35,000-20,000) × 6.5 PS.英文题是淡大考古题 中文翻译是文化考古题 麻烦解惑一下= = 谢谢 --

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