CalcuCo hired Effner & Associates to design a new computer-aided manufacturing facility. The new facility was designed to produce 300 computers per month. The variable costs for each computer are $660 and the fixed costs total $74,700 per month. The average cost per unit, if the facility normally expects to operate at eighty-five percent of capacity, is calculated to be (round to nearest cent):

$953 per unit

Explanation:

For computing the average cost per unit first we have to determine the operating capacity at 85% after that the total cost which is shown below:

Operating capacity at 85% is

= 300 computers × 85%

= 255 computers

Now the total cost is

= Variable cost + Fixed cost

where,

Variable cost is

= $660 × 255 computers

= $168,300

And, the fixed cost is $74,700

So, the total cost is

= $168,300 + $74,700

= $243,000

Now the average cost per unit is

= $243,000 ÷ 255 computers

= $953 per unit

1. CGA

2. CA

3. CMA

Explanation:

The three types of professional organisations are  

1.CGA-Canada – They provide Certified general accountants certification and train people for providing accounting services in either public or corporate settings. It’s a three-year professional course

2.Chartered Accountants – CAs work in government, industry, nonprofits and private practice and indulge in standard accounting duties, such as tax preparation and auditing as well as strategic planning and management. They are entitled to legally certify the accuracy of financial statements. This is also a three-year course.

3.Certified Management Accountants

4.Certified management accountants (CMAs) – They are less into accounting and more into management and strategy. It’s a two year training program.