Cost per Unit Formula |
| \( CPU \;=\; \dfrac{ FC \cdot VC }{ UP } \) |
| Symbol |
| \( CPU \) = Cost per Unit |
| \( FC \) = Fixed Costs |
| \( UP \) = Units Produced |
| \( VC \) = Variable Costs |
Cost per unit, abbreviated as CPU, is how much is spent producing a single unit of a single product or service.
