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你好，這道題用英文解答的結(jié)果是：First, let's establish the current and target financial situation for the company. Current Situation: Market Price per Unit: $120 Variable Cost per Unit: $46 Fixed Cost: $60,000 (assuming this is the total fixed cost for the budgeted production of 10,000 units) Budgeted Production Volume: 10,000 units Target Situation: Target Markup: 20% Target Selling Price per Unit: $120 Target Cost per Unit: 120/(1+20100 To bridge the target cost gap, we need to calculate the total target cost for the budgeted production volume and then determine the minimum production volume required to achieve that target cost. Total Target Cost for Budgeted Production Volume (10,000 units): 100?10,000=1,000,000 Currently, the total cost for 10,000 units is: Variable Cost: 46?10,000=460,000 Fixed Cost: 60,000TotalCurrentCost:460,000 + 60,000=520,000 Target Cost Gap: 1,000,000?520,000 = $480,000 To cover this gap, the company needs to reduce its variable cost per unit. Let's assume that the fixed cost remains the same and the only way to reduce the variable cost is through increased production efficiency. To calculate the minimum production volume required to bridge the gap, we can use the following formula: Minimum Production Volume = Target Cost Gap / (Target Cost per Unit - Current Variable Cost per Unit) Minimum Production Volume = 480,000/(100 - 46)MinimumProductionVolume=480,000 / $54 Minimum Production Volume ≈ 8,889 units (rounded up to the nearest whole number) Therefore, the company needs to increase its production volume to at least 8,889 units to bridge the target cost gap and achieve the desired 20% markup. This assumes that the fixed cost remains constant and that the only variable that can be adjusted is the production volume.