A table is given below. The table shows, the number of people who took their coffee and total billing for each of the 5 weeks. On the basis of this table give answers for the question given below. (Q-3).

Calculate the Unit Cost if the variable cost is 60% of the sale price?

30

Unit cost refers to variable cost (also referred to as cost of goods sold).

Total Variable cost= 60 % of 93000 =55800

Unit Cost = Total Variable Cost/ No of Guests= 55800/1860=30