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.
Fixed costs are $100,000. The current selling price is $7 each and the variable cost per unit is $4. Management is considering raising the selling price to $8 per unit, but this is likely to cause the sales volume to drop to 76,000 units.he costs per unit are as follows: Direct materials $ 3.00 Direct labor 8.00 Variable overhead 4.00 Fixed overhead 7.00 Total $22.00 Howard Company has contacted Evans with an offer to sell it 3,000 subassemblies for $18.00 each. $5 of the fixed overhead per unit is unavoidable.