Look at the statements below and the article about pricing strategy on the opposite page. Which section(A,B,C or D)does each

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问题     Look at the statements below and the article about pricing strategy on the opposite page.
    Which section(A,B,C or D)does each statement(1-7)refer to?
    For each statement(1-7), mark one letter(A,B,C or D)on your Answer Sheet.
    You will need to use some of these letters more than once.
Example:
0 You need to know what price your customer would like to pay for the products.

                    How to Determine a Pricing Strategy
A There is no way to determine how much to charge for your products or services if you don’t know how much your customers will pay. Study their demographics and income levels, and learn about their spending habits. If you can’t afford to spend a lot on market research, " Inc." magazine recommends sending out surveys to your customers themselves. If you see that there are several categories in your market and they exhibit different spending styles, choose one.
B You can’t price a product in a vacuum, you need full details about what’s coming out of your pocket to figure out how much you need to charge to put money back in. Consider all of your costs—parts, labour, overhead, operating expenses, rent and anything else your business uses. Spread this number out over a few months’ time to see how much money you need to make per month just to break even.
C Once you know how much you are spending, choose a number over and above that to be your profit margin. The price you charge for your product has to do more than cover expenses: it has to provide the incentive for you to be in this business altogether. Consider how much money you want to walk away with, and factor that number into your pricing when you estimate how much you are going to sell.
D You don’t want to be too off in any direction from the going rate for similar products. Customers know more or less what your product is already worth, based on what your competitors are charging. If you bring some new value to the market, you can surely charge a bit more, but not too much more. Similarly, if you charge too little, customers may perceive your company as cheap.
You should take the prime cost into consideration when determining a price.

选项

答案B

解析 题干意为:在确定价格时,你应该首先考虑直接成本因素。B段指出You can’t price aproduct in a vacuum,you need full details about what’s coming out of your pocket tofigure out how much you need to charge to put money back in.即:你不能凭空随意定价,你需要了解具体支出了多少,并以此:来确定如何定价,以便赚回所支出的钱。文中的“howmuch you need to charge to put money back in”与题干中的“take the prime cost intoconsideration”对应。
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