2014 Revenue Variable Costs 
Harvard Business Review
JULY 2, 2014
These costs are fixed because they will not change with the number of kites sold. Therefore, the unit variable costs to make a single kite is: $50 ($20 in materials and $30 in labor). Using the interactive illustration(moving the Revenue per Unit Sold slider to $100), you’ll see that breakeven sales would decline to 638 units.
Harvard Business Review
JULY 2, 2014
These costs are fixed because they will not change with the number of kites sold. Therefore, the unit variable costs to make a single kite is: $50 ($20 in materials and $30 in labor). Using the interactive illustration(moving the Revenue per Unit Sold slider to $100), you’ll see that breakeven sales would decline to 638 units.
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