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.
Variable cost ratio = total variable cost / sales. As long as price and variable cost remain the same, these ratios will remain the same. It does not matter if the company sells 10 units or 1 million units, the percentage of each sale that becomes contribution margin or does to cover variable costs is the same.angout Limited, LLC sells one product priced at $40 per unit. The variable costs (direct materials, direct labor, variable overhead and variable selling) is $25 per unit. Calculate the contribution margin per unit, the contribution margin ratio and the variable cost ratio.