Enter the number of units and the process cost per unit ($/unit) into the Calculator. The calculator will evaluate the Process Cost. 

Process Cost Formula



  • PRC is the Process Cost ($)
  • U is the number of units
  • PCPU is the process cost per unit ($/unit)

To calculate the Process Cost, multiply the number of units by the cost per unit.

How to Calculate Process Cost?

The following steps outline how to calculate the Process Cost.

  1. First, determine the number of units. 
  2. Next, determine the process cost per unit ($/unit). 
  3. Next, gather the formula from above = PRC = U * PCPU.
  4. Finally, calculate the Process Cost.
  5. After inserting the variables and calculating the result, check your answer with the calculator above.

Example Problem : 

Use the following variables as an example problem to test your knowledge.

number of units = 40

process cost per unit ($/unit) = 3.75