The Best Waterfront Value in St. Petersburg Senior Living. 1  September 2017 Activity Calendar for The Inn. 2  September 2017 Activity Calendar for The Town Center. 3  Fall 2017 Watermark University Catalog is here! 4  Residents Brenda and Stan Uskavitch are Enjoying Carefree Living with Waterfront Views at The Fountains.
An apparel manufacturing plant has estimated the variable cost to be $21 per unit. Fixed costs are $1M per year. Forty percent of its business is with one preferred customer and the customer is charged at cost. The remaining 60% of the business is with several different customers and they are charged at $40 per unit.Find: a) The breakeven volume for this job shop.orty percent of its business is with one preferred customer and the customer is charged at cost. The remaining 60% of the business is with several different customers and they are charged at $40 per unit. Find: a) The breakeven volume for this job shop.
Add together your total direct materials costs, your total direct labor costs and your total manufacturing overhead costs that you incurred during the period to determine your total product costs. Divide your result by the number of products you manufactured during the period to determine your product cost per unit.Using the numbers from the previous examples, add together $15,000, $3,200 and $5,000 to get $23,200 in total product costs.Assume you manufactured 200 bicycles during the same period. Divide $23,200 by $200 to get a product cost per unit of $116.roduct costs equal the sum of your direct materials costs, direct labor costs and manufacturing overhead costs. Using the actual costing method, you can determine your small businessâs overall product costs and product costs per unit based on the actual costs you incurred during a period.