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15-16-2
Quantity Conversion
• You can also calculate the variable cost per unit ([VCU]) or number of units manufactured
([QTY]) by inputting the other two values and tapping the button for the result you want.
Calculation Formulas
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Example 2
Calculate the total variable costs of production (Manufacturing: [VC]) when the variable cost
per unit ([VCU]) is $30 and the number of units manufactured ([QTY]) is 500.
SAL = PRC × QTY
VC = VCU × QTY