원가회계 ABC 의사결정 질문입니다.

<p style="text-align: left;"></p><div class="imagegridblock" data-ke-type="imageGrid"><div class="image-container"><span data-url="https://t1.daumcdn.net/cafeattach/8Ms/c2f002624ed12e7306c0673bbc3edca1fd26e19a" data-origin-width="1766" data-origin-height="2154" style="width:52.02%; margin-right: 10px;"><img src="https://t1.daumcdn.net/cafeattach/8Ms/c2f002624ed12e7306c0673bbc3edca1fd26e19a" class="txc-image-grid"></span><span data-url="https://t1.daumcdn.net/cafeattach/8Ms/3ff9f2d3bb9031bad9683dc68fd9b38a8568d87f" data-origin-width="1983" data-origin-height="2622" style="width:47.98%; "><img src="https://t1.daumcdn.net/cafeattach/8Ms/3ff9f2d3bb9031bad9683dc68fd9b38a8568d87f" class="txc-image-grid"></span></div><div class="image-container"><span data-url="https://t1.daumcdn.net/cafeattach/8Ms/c12d826a985f6fc8b6bab1669f78de8d91bd5035" data-origin-width="1787" data-origin-height="1930" style="width:25.85%; margin-right: 10px;margin-top: 10px;"><img src="https://t1.daumcdn.net/cafeattach/8Ms/c12d826a985f6fc8b6bab1669f78de8d91bd5035" class="txc-image-grid"></span><span data-url="https://t1.daumcdn.net/cafeattach/8Ms/63c0ade2fcb2760c7463c2fba6f743b5d120846c" data-origin-width="2174" data-origin-height="1624" style="width:37.38%; margin-right: 10px;margin-top: 10px;"><img src="https://t1.daumcdn.net/cafeattach/8Ms/63c0ade2fcb2760c7463c2fba6f743b5d120846c" class="txc-image-grid"></span><span data-url="https://t1.daumcdn.net/cafeattach/8Ms/f9a87c4d59dc61d4e2b87e4658f2f3773732a7f2" data-origin-width="1970" data-origin-height="1496" style="width:36.77%; margin-top: 10px;"><img src="https://t1.daumcdn.net/cafeattach/8Ms/f9a87c4d59dc61d4e2b87e4658f2f3773732a7f2" class="txc-image-grid"></span></div><div class="figcaption"></div></div><p style="text-align: left;">안녕하세요<br><br>풀이팁에선 X제품 판매량 10% 증가분을 동일고객에게 증가한 것으로 보라는데, 판매활동원가 중에 고객관리는 이해했는데<br>고객주문처리는 왜 고려를 안 하는지 모르겠습니다.<br><br>동인이 횟수면 → 판매량 증가로 회당 주문수량에 따라 5뱃치가 증가하면, 그 뱃치만큼 변동원가 증가분 고려해줘야 하는 거 아닌가요??<br><br><br><br>감사합니다.</p>