For example, the employee may receive payment for 12 days during one pay period and 13 days the next. To allow enough time for payroll processing, the pay period ending date for a semimonthly hourly payroll may be earlier than for a biweekly hourly payroll.
SDG&E customers also receive a rebate for recycling old working freezers, refrigerators and room air conditioners. Nevertheless, the cost for electricity can be rather high and runs around $75.00, on average, per month for the entire year.
Margin of safety in units = Expected sales in units-BE sales in units. Assume that TaraDyne sells its only product for $10 each, has a unit variable cost of $4, total monthly fixed costs of $15,600, and is selling an average of 2,850 units each month. The breakeven point in units previously calculated was 2,600 units.