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.
The Direct Materials Usage Variance is: [the standard quantity of material that should have been used to make the good output minus the actual quantity of material used] X the standard cost per yard. In our example, DenimWorks should have used 278 yards of material to make 100 large aprons and 60 small aprons.For the purposes of calculating the direct materials usage variance, it does not concern us whether DenimWorks had a goal to produce 100 aprons, 200, aprons, or 250 aprons.). Standard costs are sometimes referred to as the should be costs..