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style="text-indent: 2em; text-align: left;"> 某單位產(chǎn)品1月份成本相關(guān)的參數(shù)如下表，用因素分析法計算，單位產(chǎn)品人工消耗量變動對成本的影響是（　）元。 </p> <table align="center" border="1" cellpadding="0" cellspacing="0" style="width:500px"> <tbody> <tr class="firstRow"> <td style="text-align: center;"> 項目 </td> <td style="text-align: center;"> 單位 </td> <td style="text-align: center;"> 計劃值 </td> <td style="text-align: center;"> 實際值 </td> </tr> <tr> <td style="text-align: center;"> 產(chǎn)品產(chǎn)量 </td> <td style="text-align: center;"> 件 </td> <td style="text-align: center;"> 180 </td> <td style="text-align: center;"> 200 </td> </tr> <tr> <td style="text-align: center;"> 單位產(chǎn)品人工消耗量 </td> <td style="text-align: center;"> 工日/件 </td> <td style="text-align: center;"> 12 </td> <td style="text-align: center;"> 11 </td> </tr> <tr> <td style="text-align: center;"> 人工單價 </td> <td style="text-align: center;"> 元/工日 </td> <td style="text-align: center;"> 100 </td> <td style="text-align: center;"> 110 </td> </tr> </tbody> </table> <ul style="list-style-type: none;" class=" list-paddingleft-2"> <li> A -20000 </li> <li> B -18000 </li> <li> C -19800 </li> <li> D -22000 </li> </ul> <div style="text-indent: 2em; text-align: left;"> <p style="text-indent: 2em; text-align: left;"> 正確答案：A </p> <p style="text-indent: 2em; text-align: left;"> 答案解析：本題考查的是施工成本分析的方法。計劃成本目標數(shù)為：180×12×100＝216000。產(chǎn)量替代：200 ×12 ×100=240000；消耗量替代：200 ×11 ×100=220000；單價替代：200 ×11 ×110=242000；單位產(chǎn)品人工消耗量變動對成本的影響為：220000－240000=-20000。 </p> <p style="text-align: center; text-indent: 2em;"> <span style="font-size: 16px; text-align: center; text-indent: 32px; color: rgb(255, 0, 0);">●</span><span style="color: rgb(51, 51, 51); font-size: 16px; text-align: center; text-indent: 32px;"> ● </span><span style="font-size: 16px; text-align: center; text-indent: 32px; color: rgb(0, 176, 240);">●</span> </p> <p style="text-align: left; text-indent: 2em;"> 2022年二級建造師備考已經(jīng)開始，每天做題鞏固知識必不可少。在建設(shè)工程教育網(wǎng)還有很多免費試題可以練習。免費試題從哪找呢？ </p> 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