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Let us assume that standard direct material cost of widget is as follows: 2 kg of unobtainium at € 60 per kg ( = € 120 per unit). Let us assume further that during given period, 100 widgets were manufactured, using 212 kg of unobtainium which cost € 13,144. Under those assumptions direct material usage variance can be calculated as:
Digital printing has a higher cost per page than more traditional offset printing methods, but this price is usually offset by avoiding the cost of all the technical steps required to make printing plates. It also allows for on-demand printing, short turnaround time, and even a modification of the image (variable data) used for each impression. [2]
When spread over 20 or more copies, the cost per copy (2 to 4 cents) is close to photocopiers. But for every additional copy, the average cost decreases. At 100 prints, the master cost per copy was only 0.4–0.8 cents per copy, and the cost of the paper printed upon will start to dominate.
For example, when copying a set of 20 pages 20 times, a digital copier scans each page only once, then uses the stored information to produce 20 sets. In an analog copier, either each page is scanned 20 times (a total of 400 scans), making one set at a time, or 20 separate output trays are used for the 20 sets.
Its purchase price was $27,500, [11] which was established by the US Government, as they would not rent equipment. The customer also bought paper and toner (ink) at a cost of about 5 cents per copy. The customer also bought paper and toner (ink) at a cost of about 5 cents per copy.
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The plaintiffs said that RPS was operating commercially, as it was selling the course packs at 40-50 paise per page, compared to the 20-25 paise per page market rate charged by other photocopiers where the material to be photocopied was supplied by the students themselves. [1]
Carbonless copy paper (CCP), non-carbon copy paper, or NCR paper (No Carbon Required, taken from the initials of its creator, National Cash Register) is a type of coated paper designed to transfer information written on the front onto sheets beneath.