平成24年度 春期 ITパスポート試験 問1

※ Our check while writing this explanation could not fully confirm the published answer; scoring follows IPA's official key.

• ×Incorrectア

  Both plans are in the black by 60,000,000 yen, so saying that “no profit is made” is wrong. The break-even sales volume is fixed cost ÷（selling price − variable cost per unit）: for Plan A, 10,000,000 ÷（100,000 − 30,000）≈ 143 units, and for Plan B, 20,000,000 ÷（100,000 − 20,000）= 250 units. Both are far below the planned sales volume of 1,000 units, so both plans do yield ample profit.

• ○イ

  正解 Profit is obtained as “sales revenue −（fixed cost ＋ variable cost per unit × sales volume）”. Sales revenue is the same for both plans: 100,000 yen × 1,000 units = 100,000,000 yen (100 million yen). For Plan A the total variable cost is 30,000 yen × 1,000 units = 30,000,000 yen, so the total cost is 10,000,000 yen ＋ 30,000,000 yen = 40,000,000 yen and the profit is 100,000,000 yen − 40,000,000 yen = 60,000,000 yen. For Plan B the total variable cost is 20,000 yen × 1,000 units = 20,000,000 yen, so the total cost is 20,000,000 yen ＋ 20,000,000 yen = 40,000,000 yen and the profit is 100,000,000 yen − 40,000,000 yen = 60,000,000 yen. Both come to 60,000,000 yen and are therefore equal, so イ, which says “Plan A and Plan B yield equal profits”, is appropriate. You can also confirm it in your head this way: Plan B has 10,000,000 yen more in fixed cost, but its variable cost per unit is 10,000 yen lower, and at 1,000 units that makes a difference of exactly 10,000,000 yen, which cancels out the difference in fixed cost.

• ×Incorrectウ

  Plan A's profit of 60,000,000 yen is the same amount as Plan B's 60,000,000 yen, so one cannot say that “Plan A yields more”. Looking only at fixed cost, Plan A seems advantageous because it is 10,000,000 yen cheaper, but its variable cost per unit is 10,000 yen higher, which costs an extra 10,000,000 yen over 1,000 units, so the fixed-cost advantage is exactly wiped out. Comparing only the fixed costs is the classic trap.

• ×Incorrectエ

  Plan B's profit is also 60,000,000 yen, the same amount as Plan A's, so saying that “Plan B yields more” is wrong as well. Plan B's variable cost per unit is 10,000 yen lower, which saves 10,000,000 yen over 1,000 units, but its fixed cost is higher by exactly that same 10,000,000 yen, so the two offset to zero. Note that if the sales volume went above 1,000 units Plan B would become the more advantageous one, but this question assumes exactly 1,000 units.