(Total fixed costs + Total variable costs) / Total units produced. The cost per unit should decline as the number of units produced increases, primarily because the total fixed costs will be spread over a larger number of units (subject to the step costing issue noted above). Thus, the cost per unit is not constant. For example, ABC Company has total variable costs of $50,000 and total fixed costs of $30,000 in May, which it incurred while producing 10,000 widgets. The cost per unit is: ($30,000 Fixed costs + $50,000 variable costs) / 10,000 units = $8 cost per unit.
Yes, yellow chromated and yellow passivated are the same -- meaning an electroplated finish (usually zinc plating because it's the least expensive) followed by a yellow chromate conversion coating. 1  2. Black finish doesn't imply anything except the color. 2  3. Passivate is a tricky one because it means different things for different substrates.
Activate Windows Defender in Windows 8. Windows Defender isn't subtle about being deactivated. First, head to the modern-style Start screen and type Windows Defender to have Windows search for the program, then click on the Windows Defender icon when it appears in the results.A Windows Defender window will appear on the classic desktop.ctivate Windows Defender in Windows 8. Windows Defender isn't subtle about being deactivated. First, head to the modern-style Start screen and type Windows Defender to have Windows search for the program, then click on the Windows Defender icon when it appears in the results.