As a result, 20% of the fixed overhead will be eliminated if outsourced, resulting in a cost savings. Of the $18 fixed overhead cost per unit, and given that $5 per unit is variable, the other $13 per motor is fixed. The total fixed overhead cost savings is: 4,000 units x (13 x 20%) = $10,400.Step 4: List the amounts in good form beginning with incremental revenue.ariable overhead cost savings = $5.00 x 4,000 = $20,000. Step 3: Determine incremental fixed cost savings. Because 80% of the fixed overhead is unavoidable, the other 20% is considered avoidable. Avoidable costs are always relevant because the cost will no longer be incurred if the motors are outsourced.
Marijuana Tincture. A Marijuana Tincture is way of consuming medical marijuana through alcohol extraction. Marijuana Tinctures are very concentrated, so a dose may be only a few drops or a teaspoon or two. For best results it is important to use pure alcohol like Everclear, which is 95%.
The cold method is the easiest way to brew marijuana tinctures since this method doesnât involve any cooking. First, simply break your cannabis up into some smaller pieces and place it in a glass mason jar. You can use as much or as little marijuana as you like to strain into your tincture. Just make sure that the bud you use is dry. Fresh, moist weed just doesnât make for good tinctures.