MONTH

JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DISEMBER
TOTAL

Silver (UNIT)
300
350
500
200
120
150
600
1200
450
780
800
1000
6450

COST PER UNIT OF SILVER

Kos berubah seunit(
=RM 12.50

Fixed Cost per unit(silver)

=RM 4.60

Fixed Cost per unit(silver)

=RM 3.00

Cost per unit silver = RM 7.90 + RM 4.60

=RM 12.50

Beads(UNIT)
100
500
700
150
750
600
1000
800
1500
400
900
1200
8600

TOTAL(RM)
4000
5000
3500
1000
2000
1700
6000
5500
3200
1500
3700
4200
41300

Type of bracelet
silver
beads

Budget sales(unit)
1200
800

Kos berubah seunit(

=RM 7.90

Fixed Cost per unit(silver)

=RM 4.60

Cost (RM)
5,500
2,350

Fixed Cost per unit(silver)

=RM 3.00

Cost per unit silver = RM 7.90 + RM 4.60

=RM 12.50

Cost per unit beads = RM 7.90 + RM 3.00

=RM 10.90