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Units Cost A Cost B Cost C Cost D Cost E Variable Cost 1 Variable Cost 2 Fixed Cost 1 Fixed Cost 2 SSS is
Units Cost A Cost B Cost C Cost D Cost E Variable Cost 1 Variable Cost 2 Fixed Cost 1 Fixed Cost 2 SSS is # of units Part 2: Estimating Costs (independent of part 1) per unit $ Total Cost $ $ $ Estimate costs at new activity level: Part A: Calculate the per unit cost at different activity levels for Costs A through E 200 100 $382 $140 $356 $986 $1,300 Cost per unit total 81.00 $ 81,000.00 49.00 $ 49,000.00 814.00 $ 814,000.00 790.00 $ 790,000.00 355 445 Total Cost $764 $180 $356 $1,972 $1,600 +8 589 Cost per unit Part B: Classify each cost as variable, fixed or mixed Variable/Fixed/Mixed 624
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