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.
(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).or 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: