(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.
What is Chemical Passivation?Chemical passivation is a two step process. The ï¬rst step is to remove any free iron or iron compound that is on the surface, otherwise this iron will create a localized site where corrosion can continue. Acid is used to dissolve away the iron and its compounds.