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【简答题】
爱国铸造厂(PF)正在考虑开展一项新业务：生产保罗纪念章。这需要花40000美元购买设备。该设备的生命周期为两年，两年后该设备的残值为零。PF采用直线法对该设备计提折旧。该公司认为以每枚记念章10美元的价格每年能销售3000枚。可变成本为每枚1美元。固定成本(不包括折IB)为每年2000美元。PF的资本成本为10%。假定上述的数据都不含通货膨胀。税率为40%。
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