`VCR = ( C_H - C_L )/( V_H - V_L )`

Enter a value for all fields

The Variable Cost per Unit calculator computes the variable cost per unit based on the change in cost (C) and the change in volume (V)

INSTRUCTIONS: Choose units and enter the following:

• (C_H) Total variable costs in high period
• (C_L) Total variable costs in low period
• (V_H) Production volume in high period.
• (V_L) Production volume in low period

Variable Cost Rate (VCR):  The calculator returns the variable cost rate in U.S. dollars.  However this can be automatically converted to compatible units via the pull-down menu.

Related Calculators

• Variable Cost per Unit

The Math / Science

The formula for the Variable Cost Rate  is:

     VCR = (C_H - C_L) /(V_H - V_L)

where:

• VCR is the variable cost rate
• C_H is the total variable cost during the higher period of time
• C_L is the total variable cost during the lower period of time
• V_H is the total production volume during the higher period of time.
• V_L is the total production volume during the lower period of time.

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UNIT Production  Calculators

• Time for Units: Computes time to process a number of units.
• Units over Time: Computes number of units processed over a period of time.
• Total Cost of Units: Computes total cost based on the number of units and the cost of a single unit.
• Unit Cost:  Computes the Average Unit Cost.
• Variable Cost Rate: Variable cost of units including labor and materials.
• Variable Cost per Unit: Variable cost of units over two periods.
• Sell-Through Rate: Ratio of units sold verse received.