問31
頻出度★★★
ある商品を5,000個販売したところ，売上が5,000万円，利益が300万円となった。商品1個当たりの変動費が7,000円であるとき，固定費は何万円か。
平成29年度 春期 ITパスポート試験 問31
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 31
- ア
正解 First, find the total variable cost. The variable cost per unit is 7,000 yen and 5,000 units were sold, so the total variable cost = 5,000 units × 7,000 yen = 35,000,000 yen = 35 million yen (3,500 in units of 10,000 yen). Next, take the basic cost-structure formula “profit = sales − variable cost − fixed cost” and solve it for the fixed cost: fixed cost = sales − variable cost − profit = 50 million − 35 million − 3 million = 12 million yen (1,200 in units of 10,000 yen). Therefore the fixed cost is 12 million yen, and ア is correct.
Incorrectイ
1,500 in units of 10,000 yen (15 million yen) is the marginal profit (contribution margin) itself, obtained from “sales − variable cost” = 50 million − 35 million yen. Only after further subtracting the profit of 3 million yen from this do you finally get the fixed cost, so this choice mistakes the contribution margin for the fixed cost.
Incorrectウ
3,500 in units of 10,000 yen (35 million yen) is the total variable cost itself (5,000 units × 7,000 yen). This is a variable cost that arises in proportion to making and selling the product, not a fixed cost, so it is wrong.
Incorrectエ
4,000 in units of 10,000 yen (40 million yen) is a decoy value that cannot be derived through any calculation path of the correct cost-structure formula. For reference, the total cost = sales − profit = 50 million − 3 million = 47 million yen (= variable cost 35 million + fixed cost 12 million), so 40 million yen is neither the fixed cost nor the total cost. The correct fixed cost is 12 million yen.
ここがポイント
- Rearrange the basic cost-structure formula “profit = sales − variable cost − fixed cost” to solve for the fixed cost (fixed cost = sales − variable cost − profit).
- Total variable cost = quantity sold × variable cost per unit. Note that the per-unit figure is in yen while the answer is in units of 10,000 yen, so the units differ and must be converted.
用語