HASF Glassworks makes glass flanges for scientific use Material cost Rs. 10 per flange and the glass blowers are paid a wage rate of 20 per hours a glass blower blows 10 flanges per hours. Fixed manufacturing costs for flanges are 20,000 per period. other non manufacturing cost associated with flanges are 10,000 per period and are fixed.

Required

Variable cost per unit

Total fixed cost