Based on the unit cost for each overhead activity, the amount of overhead cost from each overhead activity assigned to the product is as follows: $500 per test x five tests = $2,500, $200 per ...

Repricing at $4.00 may create a $1.00 loss-on-unit cost, but if the product sells at this price point, a greater loss may be avoided. References. Accounting Tools: How to calculate cost per unit; ...

Incremental cost is how much money it would cost a company to make an additional unit of product. Analyzing incremental costs helps companies determine the profitability of their business segments.

If a total of 10,000 ink pens are manufactured using the machine at a variable cost of $6,000 and at a fixed cost of $10,000, the total manufacturing cost comes to $16,000. The per-unit cost will ...