Unit

4,500
Total cost of production
Direct material
45,000
Direct labour
90,000
Indirect material
160,000
indirect labour
150,000
Depreciation
150,000
Rental
80,000

6,500
65,000
130,000
200,000
180,000
150,000
80,000

Initially we should find a fixed cost and a variable cost by this friam

Difference in total cost of production

Variable cost per unit

=
Difference in unit of production

200, 000 160,000

40,000
=

6,500

20

4,500

2,000

Total Variable cost

Fixed cost

Fixed cost

Variable cost per unit

unit =

20 * 4,500 =

90,000

= Total cost of production ( of a period ) -- Total variable cost

160,000

90,000 =

70,000