Canon has user-replaceable printhead. Users can replace the printhead in about 10 minutes. Epson requires a technician to schedule an onsite visit and costs about $ 1,200. The Epson head is very durable - but won't last forever. Canon thermal head tends not to clog. Epson printer heads tends TO clog. Canon heads will self-clean if it does clog. Epson's heads do not. Canon's thermal technology (heat) tends to keep the nozzles cleaner than the piezo-electric design Epson uses.
Variable Cost per Unit. If the number of units produced in the period is 1,000 then the variable cost per unit is calculated as follows. Variable cost/unit = Variable cost / Number of units Variable cost/unit = 92,600 / 1,000 Variable cost/unit = 92.60.
1. understand the calculation of: (1) unit cost, (2) cost of goods sold, (3) ending inventory, and (4) net income using absorption and variable costing. 2. be able to reconcile the difference between absorption costing and variable costing net income.3. prepare and use segmented income statements using a variable costing approach. Table of Contents. Overview Previous tutorials discussed the difference between product cost and period cost.otal unit cost. $7. Cost of Goods Sold: Absorption Costing versus Variable Costing To calculate the cost of goods sold, we must first calculate the sales in units. The sales in units is multiplied by the unit cost to calculate cost of goods sold.