âWASBIRT-PCI is funded by the Substance Abuse and Mental Health Services Administration, Center for Substance Abuse Treatment SBIRT Grant (CFDA#93.243). The project is administered by the Washington Department of Social and Health Services and managed by the Division of Behavioral Health and Recovery.
1 CPI is computed by Earned Value / Actual Cost. 2  A value of above 1 means that the project is doing well against the budget. 3  Schedule Performance Index (SPI) : Represents how close actual work is being completed compared to the schedule. 4  SPI is computed by Earned Value / Planned Value. Cost Performance Index (CPI) : Represents the amount of work being completed on a project for every unit of cost spent. 2  CPI is computed by Earned Value / Actual Cost. 3  A value of above 1 means that the project is doing well against the budget.
This ensures all units share an equal amount of the factory overhead expenses. To calculate the estimated factory overhead cost per unit, divide the total costs by the estimated production amount. For example, say your total factory overhead costs are $30,000 and your estimated production for the year is 10,000 units. Divide $30,000 by 10,000 units to get your per-unit factory overhead cost of $3.