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.
Therefore, total variable costs per unit are 50+10+15 = $75. Contribution margin per unit is 100 - 75 or 25. if we sell 20 units of product, total revenues are $2,000 [20 * 100] and total variable costs are 75 * 20 or $1,500.total contribution margin is 2,000 - 1,500 or $500.ontribution margin [CM] is defined as the difference between revenues and variable costs. CM can be calculated on a total or per unit basis. Assume we have a selling price of $100/unit and per-unit variable costs of $50 for labor, $10 for supplies, and $15 for sales commissions.