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Total Unit To Be Accounted For 90
Total Unit To Be Accounted For 90
oduction
Transferred-in Direct material Conversion
units % units % units
0 0% 0 60% 7.2
70 100% 70 100% 70
8 100% 8 50% 4
78 78 81.2
Conversion Total
$ 54 $ 248
$ 891 $ 2,489
$ 945 $ 2,737
Conversion Total
891
81.2
10.97 31.46
Conversion Total
54 248.00
7.2
10.97
79.00 79.00
70
10.97
768.10 2202.21
901.11 2529.21
Conversion Total
4
10.97
43.89 207.79
2,737 2737.00
Marginal
Output TC TVC Fixed Cost FC Marginal Cost Revenue = R Revenue =
= TC - TVC = MC
MR
0 300 0 300 0
1 400 100 300 100 50 50
2 450 150 300 50 100 50
3 510 210 300 60 150 50
4 590 290 300 80 200 50
5 700 400 300 110 250 50
Average
Profit/Loss = Revenue (AR)
R - TC
= R / Output
-300
-350 50
-350 50
-360 50
-390 50
-450 50