1. Printing and photo coping center
Items Fixed (F) Variable (V)
Production
Printing Machine 400
Computer 600
pins 5
Printing papers 50
Rent 100
Pills of electricity 20
other machine(stapler ) 15
Ink/ toner: 224
Total 1015 399
Delevery
Internet conection 30
Total 0 30
Support
Staff salary 300
Total 300 0
Total
1315 429
Number of students (N) 40
Total Cost(AC(N)=FN+V) 461.875
Printing and photo coping center
Fixed (F) Variable (V) Total
1315 429 1744
2. Total
Printing and photo coping center
Fixed (F) Variable (V)
%٢٥
%٧٥
1414
30
Production Cost
%٢
Printing Machine
300
%٣٩ Computer
pins
1744
Printing papers
%٥٩
Rent
Pills of electricity
other machine(stapler )
Ink/ toner:
