问题详情

StumphouseCheeseisintheprocessofimplementingacostimprovementsystemwithkaizencostingasthebasisforbudgetingallmanufacturingactivities、Thiswillbeutilizedoverthenextfouryearsinanattempttobecomemoreprofitable.Thetargetreductionratehasbeensetat5%offixedoverheadcosts.Totalfixedoverheadcostsforthisyearwere$900,000、Whatisthebudgetedamountforthenexttwoyearsusingkaizencosting？Stumphouse公司正在施行一种成本改进体系，即用持续改进(Kaizen)成本计算方法作为编制所有制造活动预算的基础。为了提高企业盈利，打算以后四年都用这种方法。固定制造费用的目标降低率定为5%。今年的总的固定制造费用为$900,000。请问如果采用Kaizen成本计算方法，明后两年的固定制造费用预算额度应该为多少？CurrentYear+1明年CurrentYear+2后年
A.$855,000Unabletodetermine.不能确定
B.$855,000$812,250.
C.$855,000$810,000.
D.$900,000$855,000.

请帮忙给出正确答案和分析，谢谢！