Cutting in new trench drains is nasty work. Much easier if there is no floor to begin with. For what it's worth, this is the trench drain system that we have planned: http://www.watts.com/pages/_products...=67&parCat=108 Click the Dead Level D link. It's expensive but saves a ton of labour in installation.
(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.hus, 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.
Production volume 4,000 units/ 5,000 units Direct materials: $89.70 per unit / $89.70 per unit Direct Labor: $22.60 per unit / $22.60 per unit Manufacturing overhead: $70.50 per unit / $60.30 per unit The best estimate of the total variable manufacturing cost per unit is:ariable cost per unit = $336,050 Ã· 4,700 units = $71.50 unit Total cost = Total fixed cost + Total variable cost = $100,110 + $71.50 per unit Ã 4,900 units = $100,110 + $350,350 = $450,460.