If 8,000 Units Are Produced, What Is The Average Fixed Manufacturing Cost Per Unit Produced?

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If 8,000 Units Are Produced, What Is The Average Fixed Manufacturing Cost Per Unit Produced?

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Average fixed manufacturing cost per unit $5 Fixed manufacturing overhead per unit (a) $4.00 Number of units budgeted (b) 10,000 Total fixed manufacturing cost (a) x (b) $40,000 Total fixed manufacturing cost (a) $40,000 Number of units produced (b) 8,000 Average fixed manufacturing cost per unit produced (a) / (b) $5.00

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