Calculating total cost per unit
[DOC File]Assumptions of the Transportation Model
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This is a perfect example of Additivity. Suppose you were to ship 100 units to C1 and 50 units to C2. Then you get total cost by simply adding the cost of shipping to C1 (100 units X $6/unit = $600) to the cost of shipping to C2 (50 units X $8/unit = $400) to get the total cost of $1,000.
[DOC File]Chp - CPA Diary
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48. The cost per good unit in the weighted-average method is equal to. a. the total cost of direct materials and conversion costs per equivalent unit, plus a share of normal spoilage. b. the sum of the costs per equivalent unit of direct materials, and conversion costs. c. the total costs divided by total equivalent units. d. none of the above.
[DOCX File]Activity 5.4 Calculating Properties of Solids Answer Key
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total shipping cost = 46,750 lb x $4.25 per pound total shipping cost = $198,687.50 If a 2 x 6 (which means the actual dimensions of the board are 1.5 in. x 5.5 in.) milled from the same wood (and therefore has the same density) weighs 3.2 lb, how long is the board?
[DOC File]CHAPTER 5
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1. Rates per unit cost driver. Activity Cost Driver Rate Machining Machine-hours $375,000 ÷ (25,000 + 50,000) = $5 per machine-hour. Set up Production runs $120,000 ÷ (50 + 50) = $1,200 per production run. Inspection Inspection-hours $105,000 ÷ (1,000 + 500) = $70 per inspection-hour. Overhead cost per unit: Mathematical Financial
[DOC File]Total Benefit
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The total cost to produce the first unit of the good is $1 (Area 1). The cost of producing an additional unit of the good is an additional $2 (Area 2) for a total cost of $3 (Area 1 +Area 2) to produce a total of 2 units. If the producer wanted to producer a third unit, the additional cost of producing that extra unit would be $3 (Area 3).
[DOC File]SchoolNet SA
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Cost per Unit. To calculate cost per unit: Select cell . E5. Type = Select cell . B5. Type / Select cell . C5. Click . Enter. The value in cell E5 should be $0.14. To create a relative reference in cells E6 and E7, select cell . E5, grab the fill handle and drag down to cell . E7. Type an. X. in the cell in column . F. that represents the “Best Buy” (lowest cost per unit).
[DOC File]Logging Cost Calculating for Low-Impact Forestry
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Calculating cost per unit. ... Cost per unit is calculated by adding up the costs of these items per year, and then dividing by either the number of hours of operation per year, or number of cords cut per year. ... Total machinery cost per hour or per cord is calculated by adding costs for all machines used.
[DOCX File]University of Washington
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Sometimes, especially when comparing alternative sources of supply with different per-unit purchase costs, it is necessary to include annual purchasing cost in our total cost computations. If annual demand is 6000 units and book store pays a per-unit price of $25 per unit, then the . annual purchasing cost is per-unit purchase price*D
[DOC File]When we establish the menu price for each treatment we ...
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Divide this total by four to assign the cost for one of the rooms ($215.25 per month) and then by the number of treatments (78) for a total $2.76 in utility cost to assign to each treatment. Rent & Utilities: Rent per Treatment $2.82 Utilities per Treatment $2.76 Total Rent & Utilities $5.58 Total Cost per Hour Treatment $46.83 Total Cost
[DOC File]Incremental analysis involves calculating the difference ...
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Nov 28, 2010 · 20. The high-low method calculates the variable cost per unit as the (Points: 5) difference between fixed costs and total costs product of the number of units and the contribution margin per unit. change in cost divided by the change in activity level for two points. change in activity level divided by the change in cost for two points. 21.
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