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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:
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.
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]
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.
Gross margin can be expressed as a percentage or in total financial terms. If the latter, it can be reported on a per-unit basis or on a per-period basis for a business. "Margin (on sales) is the difference between selling price and cost. This difference is typically expressed either as a percentage of selling price or on a per-unit basis.
Average price per unit and prices per statistical unit are needed by marketers who sell the same product in different packages, sizes, forms, or configurations at a variety of different prices. As in analyses of different channels, these product and price variations must be reflected accurately in overall average prices.
Direct materials cost the cost of direct materials which can be easily identified with the unit of production. For example, the cost of glass is a direct materials cost in light bulb manufacturing. [1] The manufacture of products or goods requires material as the prime element. In general, these materials are divided into two categories.
Carbonless copy paper (CCP), non-carbon copy paper, or NCR paper ("no carbon required", a backronym 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.