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.
Middle class. The middle class is a class of people in the middle of a social hierarchy. In Weberian socio-economic terms, the middle class is the broad group of people in contemporary society who fall socio-economically between the working class and upper class. The common measures of what constitutes middle class vary significantly among cultures.