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.
At the end of the asset's useful life, the asset is accounted for in the balance sheet at its salvage value. Unit-of-Production Depreciation. This method provides for depreciation by means of a fixed rate per unit of production. Under this method, one must first determine the cost per one production unit and then multiply that cost per unit with the total number of units the company produced within an accounting period to determine its depreciation expense.