Since the product has 1,000 in-production units, overhead cost per unit is calculated as $5,100/1,000 units = $5.10 per unit. This is less compared to the $7 per unit overhead cost calculated using the traditional overhead cost allocation, but it reflects more of the actual overhead cost behaviors.
In common parlance, the term social class is usually synonymous with  socio-economic class, defined as people having the same social, economic, or educational status, e.g., the working class ; an emerging professional class..lassless society refers to a society in which no one is born into a social class. Distinctions of wealth, income, education, culture, or social network might arise and would only be determined by individual experience and achievement in such a society.
The upper middle class is a sociological concept referring to the social group constituted by higher status members of the middle class. This is in contrast to the term lower middle class, which is used for the group at the opposite end of the middle class stratum, and to the broader term middle class. There is considerable debate as to how the upper middle class might be defined.