Per Unit

DM 4
DL 5
Variable FOH 2
Fixed FOH 4
Special Order 20000

Sales 21
Less: Variable cost
DM 4
DL 5 CM Ratio 0.47619
Variable FOH 2 11 BE 8.4
CM 10
Less: Fixed Cost 4
EBIT 6

Total Cost 13

Sales 150
Less; Variable cost 130
CM 20
Fixed Cost 4
 per unit
DM 20,000 2
DL 55,000 5.5
Variable FOH 45,000 120,000 4.5
Fixed FOH 70,000 7 3 15
190,000
Per Unit Cost 19 12

Lukfin price 18
190,000
Purchased from Lufkin 180000
Fixed Cost 30000 210000
Rent 15000
Cost per unit 195000
-5,000

1000
DM 260 2.6
DL 100 1
Variable FOH 120 1.2
Fixed FOH 160 1.6 160000

100 Unit Cost 640 640000

Kalispell 600 600000
Fixed Cost 20000 620000
Sale 4
1/4 grit 0.5
furthur processing 2.5
Marketing 0.3 3.3
CM 0.7
how much jar sold 8000
 Product A Product B Product C A & B A&C
Sale Price 30 54 50 84 80
Variable 10 40 20 50 30
Fixed 10 20 40 30 50
Profit 10 -6 -10 4 0