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["2004年产品产量和成本资料",null,null,null,"高低点法"]
["月份","产量（件）","生产成本（元）",null,"最高产量（件）",4940]
[1,4500,50000,null,"最高成本（元）",65000]
[2,4120,41000,null,"最低产量（件）",4050]
[3,4250,42200,null,"最低成本（元）",55000]
[4,4700,53500,null,"单位变动成本（元/件）",11.235955056179776]
[5,4850,56000,null,"固定成本（元）",9494.38202247191]
[6,4900,62500,null,"2005年预测产量（件）",5000]
[7,4050,55000,null,"2005年预测总成本",65674.1573033708]
[8,4450,48000,null,"回归直线法"]
[9,4620,47500,null,"单位变动成本",19.4315424610052]
[10,4940,65000,null,"固定成本",-36603.3102253033]
[11,4080,41200,null,"2005年预测产量（件）",5000]
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["2004年成本资料",null,"2005年预测产量及成本资料"]
["产品单位成本（元/件）",1000,"产品产量（件）",2500]
[null,null,"产量增长",0.15]
["2004年各项目占总成本比重",null,"劳动生产率提高",0.2]
["成本项目","比重","生产工人平均工资增长",0.1]
["直接材料",0.3,"原材料消耗定额降低",0.09]
["直接人工",0.45,"原材料价格上升",0.03]
["制造费用",0.25,"制造费用增加",0.13]
[]
["因素分析法"]
["成本项目","成本降低率","预测产量按上年单位成本计算的总成本（元）",2500000]
["直接材料",0.018809999999999993]
["直接人工",0.03749999999999997,"产品成本总降低额（元）",151644.5652173912]
["制造费用",0.004347826086956524]
["产品成本总降低率",0.06065782608695649,"2005年预测总成本",2348355.434782609]

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["项目","2004年产品资料","2005年预测资料"]
["销量（件）",500000,550000]
["单价（元）",45,65]
["单位成本（元/件）",20]
["价内税及附加的平均税率",null,0.15]
["目标利润（元）",null,25000000]
[]
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["总成本（元）",5387500,15888888.888888888]
["单位成本（元/件）",9.795454545454547]