Variable cost per unit formula

    • [DOCX File]6.1 Calculate Total Cost and Per-Unit Cost Given Various ...

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      According to the cost formula, the variable cost per unit of activity is $3 per machine-hour. Total electrical power cost at the high level of activity was $7,600 and at the low level of activity was $7,300. If the high level of activity was 1,200 machine hours, then the low level of activity was: A) 800 machine hours. B) 900 machine hours. C) 1,000 machine hours. D) 1,100 machine hours. Ans ...

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    • [DOC File]gar003, Chapter 3 Systems Design: Job-Order Costing

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      $1,500 ÷ 5 units = $300 per unit. The cost formula is $1,100 per month plus $300 per unit shipped or. Y = $1,100 + 300X, where X is the number of units shipped. Exercise 5-7 (continued) 2. a. The scattergraph appears below: 3. The cost of shipping units is likely to depend on the weight and volume of the units shipped and the distance traveled as well as on the number of units shipped. In ...

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    • [DOC File]CHAPTER 1: INTRODUCTION

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      Variable costs Rs. 3 per unit. Semi-variable costs Rs. 4 per unit (40% variable) Required: Flexible budget for budgeted level of activity of 80%, 90% and 100%. P – 2. The expenses budgeted for production of 10,000 units in a factory is furnished below: Particulars Per unit Rs. Material. Labour. Variable overhead. Fixed overheads (Rs. 100,000)

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    • [DOC File]Flexible Budgeting and Overhead Cost Control

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      The best estimate of the total variable cost per unit is: A) $82.90. B) $128.50. C) $104.00. D) $125.00. Level: Medium LO: 1,3 Ans: C 116. The best estimate of the total contribution margin when 6,300 units are sold is: A) $75,600. B) $97,650. C) $362,880. D) $229,950. Level: Medium LO: 1,3,4 Ans: D. Use the following information to answer 117-120. Comparative income statements for Tudor ...

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    • [DOC File]Flexible Budgets and Overhead Analysis

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      b. A 10% increase in variable cost per unit. c. A 10% increase in fixed costs. d. A 10% increase in fixed cost per unit. c 11. If variable cost as a percentage of sales increases, the. a. contribution margin percentage increases. b. selling price increases. c. break-even point in dollars increases. d. fixed costs decrease. b 12. Which cost is ...

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    • [DOC File]University of Toronto

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      Cost formula per unit Actual costs incurred Flexible budget based on actual activity Variance Variable costs: Indirect materials $13.50 $3,625 $3,915 $290 F Power 9.20 2,648 2,668 20 F Total variable cost $22.70 6,273 6,583 310 F Fixed costs: Supervision 9,670 9,700 30 F Depreciation 4,210 4,200 10 U Total fixed cost 13,880 13,900 20 F Total cost $20,153 $20,483 $330 F

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    • [DOC File]Chapter 5

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      This variable cost includes the $190 transfer price from the Board Division, which in turn includes $30 per unit in fixed costs. However, from the viewpoint of the Consumer Products Division, the entire $190 transfer price is a variable cost. Consequently, the Consumer Products Division will reject the $400 price offered by the overseas distributor.

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    • [DOC File]Cost Behavior: Analysis and Use

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      Calculate the variable cost per unit. Show the Total Variable Cost curve on the diagram above. Calculate the contribution margin per unit. State the units of sales are required for achieving $10,000 profit. Calculate the sales amount (in dollar) is required for achieving $25,000 profit. Explain why the Total Cost curve starts from $5,000 ...

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    • How to Calculate Variable Cost | Bizfluent

      6.1 Calculate Total Cost and Per-Unit Cost For A Given Production Volume. Learning Objective. After studying this chapter, students should be able to calculate total cost and per-unit cost for a given production volume (TLO). Tasks: Differentiate between fixed and variable costs. Express total and per-unit variable cost in an equation

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    • [DOC File]COST VOLUME PROFIT ANALYSIS EXERCISES

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      Total cost at the high level of activity $102,000 Less variable cost element ($8.00 per unit x 9000 units) 72,000 Fixed cost element $30,000 Therefore, the cost formula is : $30,000 per month plus $8.00 per unit produced: Y= $30,000 + $8X. The cost of goods manufactured if 7,000 units are produced: Direct material cost (7,000 units x $6 per unit) $42,000 Direct labour cost (7,000 units x $10 ...

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