Canon has user-replaceable printhead. Users can replace the printhead in about 10 minutes. Epson requires a technician to schedule an onsite visit and costs about $ 1,200. The Epson head is very durable - but won't last forever. Canon thermal head tends not to clog. Epson printer heads tends TO clog. Canon heads will self-clean if it does clog. Epson's heads do not. Canon's thermal technology (heat) tends to keep the nozzles cleaner than the piezo-electric design Epson uses.
Variable Cost per Unit. If the number of units produced in the period is 1,000 then the variable cost per unit is calculated as follows. Variable cost/unit = Variable cost / Number of units Variable cost/unit = 92,600 / 1,000 Variable cost/unit = 92.60.
The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Operating income under variable costing is $16,400.a.osts involved in production are: Direct material cost per unit $20 Direct labor cost per unit 12 Variable manufacturing overhead per unit 10 Fixed manufacturing overhead per year $148,500 Operating income using variable costing is $84,000. The company has fixed selling and administrative costs of $150,000 per year.