Physical therapy can be both a personally fulfilling and a financially rewarding career. According to the Bureau of Labor Statistics (BLS), the median physical therapist salary in 2013 was $81,030, with the middle 50 percent earning between $67,700 and $93,820. Salaries for the top 10 percent exceeded $113,340.he BLS also reports the following states had the highest average annual salaries for physical therapists in 2013. 1  Nevada: $115,220. 2  Alaska: $96,800. 3  California: $91,330. 4  Texas: $90,890.
Breakeven Analysis. When you calculate the unit costs of production, you are calculating the breakeven point, or minimum price, you must sell each unit at to make a profit. For example, say you produce 2,000 units costing $3 per unit that you resell at $5 per unit. Your profit is $5 minus $3, or $2 a unit.alculate Unit Costs. You can calculate the unit costs of production by dividing the total amount of your fixed and variable costs by the total number of units you produced. For example, say your total fixed costs are $30,000, your variable costs are $50,000 and you produced 40,000 units.
Perpetual inventory systems require cost of goods sold to be calculated each time there is a sale. Therefore, at the time of each sale, we must calculate the weighted average cost of the units on hand at the time of the sale. On January 7, the company sold 100 units.We must calculate the average cost of the 225 units on hand as of that date.ow we can calculate the cost of the sale by taking the average cost per unit multiplied by the number of units sold. Next, calculate the value of the remaining units. There are 125 units left. We will assign $8.03 per unit because that is the weighted average cost of those units on January 7.