USCPA每日一练之BEC【2015-10-13】

高顿网校2015-10-13 10:17Lynn.yu
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　　A delivery company is implementing a system to compare the costs of purchasing and operating different vehicles in its fleet. Truck 415 is driven 125,000 miles per year at a variable cost of $0.13 per mile. Truck 415 has a capacity of 28,000 pounds and delivers 250 full loads per year. What amount is the truck’s delivery cost per pound?

　　A. $0.58036 per pound.

　　B. $1.72000 per pound.

　　C. $0.00232 per pound.

　　D. $0.00163 per pound.

　　Answer:C

　　C is corrent. The cost per pound is $0.00232 per pound [(125,000 miles × $0.13 per mile)/(28,000 pounds per load × 250 loads)].

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