问题
单项选择题
The total cost for Company X to produce a batch of tools is $10,000 plus $3 per tool. Each tool sells for $8. The gross profit earned from producing and selling these tools is the total income from sales minus the total production cost. If a batch of 20,000 tools is produced and sold, then Company X’s gross profit per tool is （）
A．$3.00
B．$3.75
C．$4.50
D．$5.00
E．$5.50
答案
参考答案：C
解析：
公司X生产20,000件工具的总成本是：10,000+20,000×3=70,000美元；这20,000件工具的销售收入为：20,000×8=160,000美元，所以每件工具的毛利润为$4.50。