1.成本上升的原因是产量小，固定成本无法摊薄。计划生产5000件，单位成本=6/3 https://www.zhucesz.com/://https://www.zhucesz.com/(8200 800 500 500)/5000=https://www.zhucesz.com/实际生产单位成本=https://www.zhucesz.com/ https://www.zhucesz.com/(8200 800 500 500 3120)/2500=https://www.zhucesz.com/

(2)可以采用变动成本法。

(3)在变动成本法下，原单位成本=63 https://www.zhucesz.com/://https://www.zhucesz.com/, https://www.zhucesz.com/,实际单位成本=https://www.zhucesz.com/ https://www.zhucesz.com/://https://www.zhucesz.com/