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41.25
Reduce costs or increase prices - although you need to bear in mind that neither may be possible.
You can calculate and compare unit values, and buy at the lowest unit value. However, it often makes no sense. If someone is selling one chair at 200 (currency units) and 200 chairs for 37500, then the larger quantity costs 187.50 per chair but what would you do with 200 chairs?
$28.46
There are two measures of production costs: total costs and marginal costs. The relevant ratio depends on which of these is being minimised.