Q20E

Question

Question: Determining fixed cost per unit 

For each total fixed cost listed below, determine the fixed cost per unit when sales are 50, 100, and 200 units. 

Store rent                    $ 5,000 

Manager’s salary           3,000 

Equipment lease               500 

Depreciation on fixtures   250

 

Step-by-Step Solution

Verified
Answer

Answer

 

The fixed cost per unit for 50 units is $175  per unit, for 100 units is  $87.5, for 200 units is $43.75

 

1Step 1: Calculation of total fixed cost

Particulars

Amount

Store rent

 $5000

Manager’s salary

$3000 

Equipment lease

$500 

Depreciation on fixtures

$250 

Total fixed cost

$8,750 

2Step 2: Calculation of fixed cost per unit

 

50

100

200

Total fixed cost

 $8,750

  $8,750

  $8,750

÷ No. of units sold

50

100

20

Fixed cost per unit

 $175

$87.5 

$43.75