The song was conceived when Guetta played the instrumental version during one of his DJ sets in summer 2008; American recording artist Kelly Rowland, who fell in love with the track, convinced Guetta to allow her to take it so that she could write and record vocals for it.
Divide the total fixed costs by the quantity of units produced in order to get the average fixed cost. For example, if your fixed cost amount totals $10,000 and you produce 1000 units, then your AFC will be $10.
For example, if there are three widgets having individual costs of $10, $12, and $14, average costing would dictate that the cost of all three widgets be treated as though they were $12 each, which is the average cost of the three items. The average costing calculation is: Cost of goods available for sale / Total units from beginning inventory and purchases. This method can also be used to determine the average amount invested in each of a group of securities. Doing so avoids the larger amount of work required to track the cost of each individual security.