Assume Total units produced annually = 200,000
Cost per unit (3 Methods) FMS GPE DM
Total units produced 2000,000 200,000 200,000
A. Fixed cost per unit 200,000 100,000 500,000
Total fixed cost/# of units produced 0.1 0.05 0.25
B. Variable cost per unit(Given) 14 15 13
Total cost per unit (A+B) 14.1 15.05 13.25
Using this data, determine the best process for each of the following volumes: (1) 75,000. (2) 275,000. (3) 375,000