Types of Cost Factors that 12-6 Affect Pricing Decisions Total Costs:Sum of the Fixed and Variable Costs for a Given Level of Production Fixed Costs(Overhead) Variable Costs Costs that don't Costs that do vary vary with sales or directly with the production levels. level of production. Executive Salaries,Rent Raw materials 制卧价蜀易大考 国际商学院市场营销学系
Types of Cost Factors that Affect Pricing Decisions 12 － 6 12 － 6 Variable Costs Costs that do vary directly with the level of production. Raw materials Variable Costs Costs that do vary directly with the level of production. Raw materials Fixed Costs (Overhead) Costs that don’t vary with sales or production levels. Executive Salaries, Rent Fixed Costs (Overhead) Costs that don’t vary with sales or production levels. Executive Salaries, Rent Total Costs ：Sum of the Fixed and Variable Costs for a Given Level of Production
Costs Considerations 12-7 Cost Per Unit at Different Levels of Production Per Period SRAC LRAC 囂 Quantity Produced per Day 制卧价策易大考 国际商学院市场营销学系
Costs Considerations Cost per unit 1 2 3 4 SRAC LRAC Quantity Produced per Day 1,000 2,000 3,000 4,000 Cost Per Unit at Different Levels of Production Per Period 12 － 7 12 － 7