$60,000
The main elements of construction for factory units are concrete and steel. The design of the factory units, especially the engineering design can greatly affect the final construction cost. It is our opinion that a builder should be consulted early in the design stage to ensure the most economical design is completed.  Except for sACUs, each unit can be built by the corresponding factory type (Land Factory builds land units), provided that factory is at least of the required tech level (a tech 2 factory can build tech 2 units as well as tech 1, but not tech 3). Once upgraded to Tech 2 a factory can build all Tech 1 or Tech 2 mobile units of their type, or an upgrade to Tech 3. Similarly, Tech 3 factories can build Tech 1, 2 and 3 units of their type. Factories cannot build experimental units. Manufacturing overhead, however, consists of indirect factory-related costs and as such must be divided up and allocated to each unit produced. For example, the property tax on a factory building is part of manufacturing overhead. Although the property tax covers an entire year and appears as one large amount on just one tax bill, GAAP requires that a portion of this amount be allocated or assigned to each product manufactured during that year. Along with costs such as direct material and direct labor, the cost of manufacturing overhead must be assigned to each unit produced so that Inventory and Cost of Goods Sold are valued and reported according to generally accepted accounting principles (GAAP) . The BMT Construction Cost Table is a useful guide to the cost of construction for a variety of building types including, houses, townhouses, residential apartments, office blocks, industrial warehouses, supermarkets, shopping centres, hotels and motels. Costs provided are an average price for typical buildings, allowing for preliminaries, builders profit and overheads. Costs can provide no more than a rough guide to the probable cost of building, as costs can vary significantly based on site conditions, level of fitout and design. You may request the builder buy the modules from a factory of your choice. There are some factories that do sell directly to the consumer. Generally the cost of the modular units, out of the factory, can vary from $ 75 to $ 100 a square foot depending on the level of finish and quality of fixtures selected.  For the building of a condominium complex of two units, the typical costs include: 1  With lux-range materials, a normal foundation with full basement, efficient doors and windows, all appliances, and turnkey finishing would run at an average of $102,000 to $240,000 per unit to complete. 1 This sort of building, however, would not come in at a simple cost of $85 per square foot due simply to the excessive amount of construction required on the interior. 2  A two-story unit of wooden construction with two condominiums would run roughly $484,500 in total costs Thus, the cost per unit is not constant. For example, ABC Company has total variable costs of $50,000 and total fixed costs of $30,000 in May, which it incurred while producing 10,000 widgets. The cost per unit is: ($30,000 Fixed costs + $50,000 variable costs) / 10,000 units = $8 cost per unit. In the following month, ABC produces 5,000 units at a variable cost of $25,000 and the same fixed cost of $30,000. The cost per unit is: ($30,000 Fixed costs + $25,000 variable costs) / 5,000 units = $11/unit.  To do this, the company would simply divide its total forecasted factory overhead cost ($60,000) BY the number of units it plans to produce in 200X (10,000 units). Below charts these calculations: Therefore, for every unit the XYZ Company makes, it will spend $6.00 on factory overhead. $60,000. As you can see, the XYZ Company is forecasting its Total Factory Overhead at $60,000 in 200X. In other words, to produce 10,000 units in 200X, the XYZ Company expects its Manufacturing Plant Expenses will be $60,000. Part 2 - Determine Your Manufacturing Factory Overhead Cost On A Per Unit Basis:
http://www.omara.com.au/commercial_&_industrial.html http://supcom.wikia.com/wiki/Factory http://www.accountingcoach.com/manufacturing-overhead/explanation/1 http://www.bmtqs.com.au/construction-cost-table http://modulararchitecture.com/resources/modular-faqs http://www.fixr.com/costs/build-condominium http://www.accountingtools.com/questions-and-answers/how-to-calculate-cost-per-unit.html http://www.businessplanhut.com/how-calculate-factory-overhead
cost of building factory unit