Single unit determines the cost of ?
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To calculate the cost per unit, add all of your fixed costs and all of your variable costs together and then divide this by the total amount of units you produced during that time period.
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Per unit cost is calculated by dividing total production cost by number of units produced. This method is also known as single costing. This method is known as 'single costing' as industries adopting this method manufacture, in most cases, a single variaty of product.
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