Ch 3 Fixed-Variable Costs Handout w assignment

Ch 3 Fixed-Variable Costs Handout w assignment - Total...

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Costs @1 Costs @50 Costs @1,000 Unit of Production Units of Production Units of Production Total per Unit Total per Unit Total per Unit Variable Costs: Material $5.00 $5.00 $250.00 $5.00 $5,000.00 $5.00 Labor $1.00 $1.00 $50.00 $1.00 $1,000.00 $1.00 Variable Costs $6.00 $6.00 $300.00 $6.00 $6,000.00 $6.00 Fixed Costs: Supervision $1,000.00 $1,000.00 $1,000.00 $20.00 $1,000.00 $1.00 Depreciation $30,000.00 $30,000.00 $30,000.00 $600.00 $30,000.00 $30.00 Fixed Costs $31,000.00 $31,000.00 $31,000.00 $620.00 $31,000.00 $31.00 Fixed + Variable Costs $31,006.00 $31,006.00 $31,300.00 $626.00 $37,000.00 $37.00 Note: Per unit variable cost remains the same at all volume levels Total variable cost increases as volume increases Per unit fixed cost decreases as volume increases
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Unformatted text preview: Total fixed cost remains the same at all volume levels Understanding Fixed & Variable Costs Costs @ 1 Costs @ 50 Costs @ 1,000 Unit of Production Units of Production Units of Production Total per Unit Total per Unit Total per Unit Variable Costs: Material $5.00 Labor $1.00 Variable Costs Fixed Costs: Supervision $1,000.00 Depreciation $30,000.00 Fixed Costs Fixed + Variable Costs Note: Yellow cells are input cells and can be changed on the Handout tab. Per unit variable cost remains the same at all volume levels Total variable cost increases as volume increases Per unit fixed cost decreases as volume increases Total fixed cost remains the same at all volume levels...
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This note was uploaded on 10/20/2011 for the course ACC 222 taught by Professor Brewer during the Spring '08 term at Miami University.

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Ch 3 Fixed-Variable Costs Handout w assignment - Total...

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