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.
A good example of a variable cost is materials. If one pair of pants requires $10 of fabric, then every pair of pants requires $10 of fabric, no matter how many pairs are made. The fabric cost is $10 per unit at every level of production. If one pair is made, the total fabric cost is $10; if two pairs are made, the total fabric cost is $20; and if 1,000 pairs are made, the total fabric cost is $10,000. Hence, the total cost is increasing and linear in the production level. Fixed Costs: