ITPEC IP October 2020 Question 68
ITPEC IP October 2020 — Question 68 of 100
The restaurant needs 40 customers per business day. Each customer contributes 3,000 − 1,000 = 2,000 yen toward fixed cost and profit. Required annual contribution is 20 million + 4 million = 24 million yen, requiring 12,000 customers per year. Over 300 days, that is 12,000 ÷ 300 = 40.
Answer (d)
Why not others:
- 14, 20, and 27 customers do not generate enough annual contribution to cover fixed cost and the target profit
Key rule: Required units = (fixed cost + target profit) ÷ contribution margin per unit; then divide by operating days if a daily quantity is requested.
AI-generated — may contain errors
The original exam layout is preserved in the image so diagrams, formulas, tables, and code remain accurate.
This question comes from an official ITPEC past paper. ITPEC Practice is an independent study tool and is not affiliated with ITPEC. See the official IP past-paper collection or Report an issue.