Writing Essays. by Eleanor Wakefield. There are several vital elements to any successful college essay. This handout. will define those elements and show you how to put them together using an. outline. Following this format will help you keep your thoughts organized and. get your essay underway.
A relevant cost (also called avoidable cost or differential cost) is a cost that differs between alternatives being considered. In order for a cost to be a relevant cost it must be: 1  Future. 2  Cash Flow.  Incremental.
11-30 Relevant Cost Exercises a. Make or Buy: The relevant cost for producing the product is as follows: Cost Per Unit Direct Materials $28 Direct Labor 18 Variable Overhead 16 Total $62 ($62/unit Ã 2,000 units) = $124,000 The total cost to purchase the units is $120,000 (i.e., $60 per unit).he relevant cost per unit is there $87 ($75 + $12). Eggers should make the part. The cost to make, $87, is less than the cost to buy, $90; there is a $3 per-unit savings to make.