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Example 3: If your average monthly expenditure for material was $50,000, your average monthly expenditure for overhead was $20,000, and your average monthly production was 5 million pages:
Material: $50,000/5,000,000 = $0.01 per page.
Overhead: $20,000/5,000,000 = $0.004 per page
We have now covered all 3 components of the printing cost. Your total (average) cost per page is the sum of the Labor, Material and Overhead costs per page.
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