Computing the cost per unit


Response to the following problem:

Robo-Tech Inc. manufactures pistons for custom motorcycles within a relevant range of 83,200 to 128,000 pistons per year. Within this range, the following partially completed manufacturing cost schedule has been prepared.

Complete the cost schedule below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

Cost Report
Components produced 83,200   104,000   128,000
Total costs:


Total variable costs $29,952 $ $
Total fixed costs 33,280

Total costs $63,232 $ $
Cost per unit


Variable cost per unit $ $ $
Fixed cost per unit


Total cost per unit $ $ $

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Cost Accounting: Computing the cost per unit
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