Advanced practice registered nurse. (Redirected from Advanced practice nurse) An advanced practice registered nurse (APRN) is a nurse with post-graduate education in nursing. APRNs are prepared with advanced didactic and clinical education, knowledge, skills, and scope of practice in nursing.
(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.In the following month, ABC produces 5,000 units at a variable cost of $25,000 and the same fixed cost of $30,000. The cost per unit is:($30,000 Fixed costs + $25,000 variable costs) / 5,000 units = $11/unit.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).
1. Calculate the contribution margin of one unit of each product by deducting the variable cost of one unit from its selling price. For example, if a unit of product A sells for $10 and it has variable costs of $4, its contribution margin per unit is $6. 2. Calculate the percentage of total sales mix that each product accounts for.