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.
Assume you produce 5,000 units in a quarter. Under variable costing, each unit produced has a reported cost of $8 (that is, $5 plus $2 plus $1). The $10,000 in fixed costs, meanwhile, is treated as a separate quarterly expense.Under absorption costing, each unit has a reported cost of $10 -- $8, plus $2 worth of the fixed cost ($10,000 / 5,000 units = $2 per unit).If you bump production up to 8,000 units, your per-unit cost remains $8 under variable costing, but falls to $9.25 under absorption costing.he $10,000 in fixed costs, meanwhile, is treated as a separate quarterly expense. Under absorption costing, each unit has a reported cost of $10 -- $8, plus $2 worth of the fixed cost ($10,000 / 5,000 units = $2 per unit).