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

Since only 16,000 orders were processed, we can assume that the cost of resource usage would decrease proportionally. Therefore, the cost can be calculated as follows: 
Cost of resource usage = (16,000/20,000) x $300,000 = $240,000.

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