[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-nurse-107-2-fundamental-nursing-057":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":24},"基本護理學與護理行政","fundamental-nursing","基本護理學(包括護理原理、護理技術)與護理行政",{"id":8,"webId":9,"year":10,"session":11,"subject":4,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"explanation":22,"freq":23},"nurse-107-2-基本護理學與護理行政-057","nurse-107-2-fundamental-nursing-057",107,2,57,"某護理機構承製某項產品之固定成本為 50,000 元，每服務件數之變動成本（variable cost）為 150 元，銷售價為 250 元。該產品損益平衡點（break-even point）之服務件數為多少？",{"A":15,"B":16,"C":17,"D":18},"150","250","400","500","D",null,[],"本題考點在損益平衡點（break-even point）的計算。依損益平衡公式，平衡點服務件數＝固定成本÷（售價－單位變動成本）。代入固定成本 50,000 元、售價 250 元、單位變動成本 150 元，單位邊際貢獻為 250－150＝100 元，故平衡點件數＝50,000÷100＝500 件，選 D。此點代表總收入恰等於總成本、利潤為零。A 150、B 250、C 400 皆為未正確代入邊際貢獻或計算錯誤的結果，A、B 更是把成本或售價數字直接誤用，均不符公式，故非答案。",1,[25,29,32,36,40,44],{"webId":26,"stem":27,"number":23,"year":28,"session":23},"nurse-106-1-fundamental-nursing-001","下列何者為預防院內感染最經濟有效的方法？",106,{"webId":30,"stem":31,"number":11,"year":28,"session":23},"nurse-106-1-fundamental-nursing-002","下列那一種健康問題會導致體溫過高？",{"webId":33,"stem":34,"number":35,"year":28,"session":23},"nurse-106-1-fundamental-nursing-003","王先生因腦血管損傷住院中，下列何種灌注溶液不適合王先生使用？",3,{"webId":37,"stem":38,"number":39,"year":28,"session":23},"nurse-106-1-fundamental-nursing-004","醫囑為 Acetaminophen 1 tab q6h p.r.n. if BT≧39℃之含義，下列敘述何者正確？",4,{"webId":41,"stem":42,"number":43,"year":28,"session":23},"nurse-106-1-fundamental-nursing-005","測量 H5N1 流感病毒感染病人生命徵象時，下列何項防護設備較不必要？",5,{"webId":45,"stem":46,"number":47,"year":28,"session":23},"nurse-106-1-fundamental-nursing-006","林小姐因中風導致右側肢體偏癱，住院期間有關病人之安全，下列敘述何者錯誤？",6,1783840750443]