Enter your values
The starting values are editable examples. Results update when you change your inputs.
Your result
Updates as you change your values.
How it is calculated
Usable units = produced − rejected. Total cost is either the entered total or the sum of the cost breakdown. Unit cost = total / usable units. Rejection rate = rejected / produced × 100.
Worked example
A batch costing EUR 450 with 100 items produced and 10 rejected has 90 usable items. Cost per usable item is EUR 5 and the rejection rate is 10%.
Before you calculate
Keep production counts and costs within the same batch. Choose one cost mode to avoid counting a known total and its components twice. Include the cost of rejected production in the total; the calculation spreads it over the usable output.
Interpreting the result
Rejected units must be fewer than produced units for a unit cost to exist. This is a production-cost allocation, not a selling-price or tax calculation. Decide how to allocate shared labour and overhead consistently before comparing batches.
Use the units shown beside each field. Monetary fields labelled EUR stay in euros; changing language does not exchange currencies. Results are estimates under the stated assumptions.