Furnaces and Boilers. Upgrading to a high efficiency furnace or boiler is an effective way to save money on home heating. Most U.S. homes are heated with either furnaces or boilers. Furnaces heat air and distribute the heated air through the house using ducts.Boilers heat water, and provide either hot water or steam for heating. Steam is distributed via pipes to steam radiators, and hot water can be distributed via baseboard radiators or radiant floor systems, or can heat air via a coil.eplacing Your Furnace or Boiler. Although older furnace and boiler systems had efficiencies in the range of 56% to 70%, modern conventional heating systems can achieve efficiencies as high as 98.5%, converting nearly all the fuel to useful heat for your home.
You can calculate the unit costs of production by dividing the total amount of your fixed and variable costs by the total number of units you produced. For example, say your total fixed costs are $30,000, your variable costs are $50,000 and you produced 40,000 units.The total production costs are the $30,000 fixed costs added to the $50,000 variable costs for a total of $80,000. Divide 40,000 units by $80,000 to get your $2 per unit production costs.reakeven Analysis. When you calculate the unit costs of production, you are calculating the breakeven point, or minimum price, you must sell each unit at to make a profit. For example, say you produce 2,000 units costing $3 per unit that you resell at $5 per unit. Your profit is $5 minus $3, or $2 a unit.
The scientific method for estimating CM (Cut and make) cost of a garment involves following steps. Formula: #1. Labor cost per minute = (Monthly salary of an operators/Total minutes available in the month) at 100% efficiency.But no line can perform at 100% efficiency, so labor cost per minute increases when line efficiency goes down. So correct way to calculate labor cost per minute is. #2.o, Total estimated CM cost of the garment = (12.00+1.60) = 13.60 INR. Following above formula easily one can estimate garment CM cost and use it for the product costing. Line output varies depending on the line efficiency.