00150,0006SG&A销售、综合和行政管理费385,000430,500占销售收入5%Tax@34%税率34%税率34%ItemDesignADesignB1Investment投资14,500,00018,000,0001.1ProductionEquipment生产设备13,000,00012,500,0001.2RecyclingEquipment再循环设备-3,500,0001.3InstallationLabor安装劳动成本1,200,0001,650,0001.4Start-upcosts启动成本150,000200,0001.5EnviromentalPermits环境许可费150,000150,0002DepreciationSchedule折旧计划samesame3ChangeinWorkingcapital营运资本--4Sales销售收入7,700,0008,610,0004.1Price单位价格5506154.2UnitSales-Year1销售量14,00014,000每年递增g=10%5CostofGoodsSold产品成本3,929,0004,322,0005.1TotalVariableCosts单位可变成本273.5298.05.11Materials原材料2002455.12Labor人工30405.13PlantOverhead(10%oflaborcosts)工厂管理费用34占人工10%5.14DisposalCosts处置费用10-5.15CdOverhead镉环境管理费15-5.16OperatingSupplies营运供给15.59.05.2FixedPlantOverhead固定工厂管理费100,000150,0006SG&A销售、综合和行政管理费385,000430,500占销售收入5%Tax@34%税率34%税率34%
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