Figure 3-2 A company usually processes 20,000 orders at a total cost of $300,000. During the year, only 16,000 orders were processed.
Refer to Figure 3-2. What is the cost of resource usage?
A) $300,000
B) $240,000
C) $30
D) $60,000

Question

Quizplus · Accepted Answer

The cost is usually $300,000 for 20,000 orders which means each order costs ($300,000/20,000) $15. 
Therefore, for 16,000 orders, the cost is ($15 * 16,000) $240,000.

Figure 3-2 a Company Usually Processes 20,000 Orders at a Total