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Table 13-10
Teacher's Helper Is a Small Company That Has

question 29

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Table 13-10
Teacher's Helper is a small company that has a subcontract to produce instructional materials for disabled children in public school districts. The owner rents several small rooms in an office building in the suburbs for $600 a month and has leased computer equipment that costs $480 a month.


 Output  (Instructional  modules per  month)   Fixed  Cost  (Dollars)   Variable  Cost  (Dollars)   Total  Cost  (Dollars)   Marginal  Cost  (Dollars)   Average  Fixed Cost  (Dollars  per unit)   Average  Variable  Cost  (Dollars per  unit)   Average  Total Cost  (Dollars  per unit)  01,08011,0804001480400245096531,3502,43041,90047552,50021664,28070074,10085,40013597,3001010,880980\begin{array} { | c | c | c | c | c | c | c | c | } \hline \begin{array} { c } \text { Output } \\\text { (Instructional } \\\text { modules per } \\\text { month) }\end{array} & \begin{array} { c } \text { Fixed } \\\text { Cost } \\\text { (Dollars) }\end{array} & \begin{array} { c } \text { Variable } \\\text { Cost } \\\text { (Dollars) }\end{array} & \begin{array} { c } \text { Total } \\\text { Cost } \\\text { (Dollars) }\end{array} & \begin{array} { c } \text { Marginal } \\\text { Cost } \\\text { (Dollars) }\end{array} & \begin{array} { c } \text { Average } \\\text { Fixed Cost } \\\text { (Dollars } \\\text { per unit) }\end{array} & \begin{array} { c } \text { Average } \\\text { Variable } \\\text { Cost } \\\text { (Dollars per } \\\text { unit) }\end{array} & \begin{array} { c } \text { Average } \\\text { Total Cost } \\\text { (Dollars } \\\text { per unit) }\end{array} \\\hline 0 & 1,080 & & & & & & \\\hline 1 & 1,080 & 400 & 1480 & 400 & & & \\\hline 2 & & & & 450 & & & 965\\\hline 3 & & 1,350 & 2,430 & & & & \\\hline 4 & & 1,900 & & & & 475& \\\hline 5 & & 2,500 & & & 216 & & \\\hline 6 & & & 4,280 & 700 & & & \\\hline 7 & & 4,100 & & & & & \\\hline 8 & & 5,400 & & &135 & & \\\hline 9 & & 7,300 & & & & & \\\hline 10 & & & 10,880 & & & 980 & \\\hline\end{array}


-Refer to Table 13-10. One month, Teacher's Helper produced 18 instructional modules. What was the average fixed cost for that month?

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Definitions:

Indirect Emissions

Emissions that result from the activities of an organization but are produced from sources not owned or controlled by the organization, such as electricity consumption.

Parts Per Million

A measurement unit expressing the concentration of one substance in a million parts of another, commonly used to measure chemical concentrations or defects levels in manufacturing.

Relative Measurement

The technique of comparing one metric or entity against another to assess performance or value, often used in various scientific and business contexts.

Market Approach

A valuation method that estimates the value of a business, asset, or investment based on the selling price of similar items in the market.

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