Per unit calculation examples. 12: Purchases; 600 units @ $20 per unit. ) the per-unit value is the value related to a base quantity. Calculate the cost driver rate Apr 10, 2022 · Prime cost is calculated by adding the cost of raw materials to the cost of labor directly associated with the production process. Apr 5, 2024 · The formula for break-even point (BEP) is very simple and calculation for the same is done by dividing the total fixed costs of production by the contribution margin per unit of product manufactured. Next, combine all these costs to arrive at the total manufacturing overhead. Sep 22, 2023 · The p. 8 kV. For example, with a 20% discount, the cost per unit would be $80 ($100 – 20% discount). Sam’s Sodas is a soft drink manufacturer in the Seattle area. 00 = $30. Nov 21, 2023 · The calculation of CFU is an important distinction from other methods of calculating bacterial numbers such as OD600, which will give a density of cells per unit volume. Feb 20, 2024 · Average Cost Per Unit Calculation Example. Following are some critical advantages of pricing a product: The formula for contribution margin dollars-per-unit is: (Total revenue – variable costs) / # of units sold. Learn how to calculate Catch Per Unit Effort (CPUE) with our easy-to-use calculator. They feed supply to 2 motors of inputs 8 MVA and 12 MVA respectively. The unit of pressure in the International System of Units (SI) is the pascal (Pa), which is defined as one newton per square meter (N/m²). Now, calculate the actual material cost: Actual material cost = Number of units of material used × Per unit cost = 500 units × $5 = $2500. From Figure 1, given the Aug 1, 2023 · In this case, the total cost is $40,000. It is typically used for transformers and AC machines. Advantages. Identify the Force: Determine the force acting on the surface. Let's show how we can calculate DPMO with an example. Nov 30, 2022 · For each system parameter, per-unit value is equal to the actual value divided by a base value: Epu = E / Ebase. The operating voltage of motors is 12. To find the manufacturing overhead per unit In order to know the manufacturing overhead cost to make one unit, divide the total manufacturing overhead by the number of units produced. Market Price: ETFs Example. 1) Given Short circuit MVA, X/R ratio. Calculate the profit per unit of ABC Ltd for the year ended on December 31, 2018, if the number of units produced is 100,000. Nov 21, 2023 · Suppose the automobile company produced 5000 units; the manufacturing overhead per unit will be; {eq}\frac {\:$40000}{5000 \:units} = $8 {/eq} How to Calculate Overhead Cost? Mar 26, 2024 · The company then applies first-in, first-out (FIFO) method to compute the cost of ending inventory. Assuming the base quantities as 50 MVA, 13. May 27, 2024 · The total number of units produced = 1000 units. Manufacturing Overhead will be –. Oct 21, 2023 · Calculate unit rate, unit price or unit cost for a rate or ratio. Base power (Pbase) = 100 MVA. May 9, 2024 · The variable cost per unit is $2 per unit. Also assume the generator is Y-connected so its line to line voltage is 13. Example of per-unit. Let’s show a couple of examples of how to calculate the break-even point. 6; So, the price per unit of the product is $21. For example, let’s say a company sold 500 widgets at a price of $10 each. Rate per Unit = $ 2. Nov 21, 2023 · The fourth step is to calculate the cost per unit of output. ly/power-systems-coursesThis series will teach us about the significance of per unit systems in power systems analysis and he The document discusses per unit (PU) calculations, which are used to analyze electrical systems operating at different voltage levels. Nov 21, 2023 · Y is the cumulative average time or cost per unit; a is the time or cost to produce the initial quantity; X is the cumulative units of production; b is the learning curve coefficient (slope of the Dec 6, 2023 · Variable Cost Per Unit = $400 million ÷ 20 million = $20. May 22, 2022 · The basis for the per-unit system of notation is the expression of voltage and current as fractions of base levels. Contribution margin per unit formula would be = (Selling price per unit – Variable cost per unit) = ($6 – $2) = $4 per unit. Therefore, creating a product involves fixed costs, such as paying rent for warehouses or offices. Depreciation Expense = 4000 Hours × 2. In the per-unit system, various physical quantities such as kVA, voltage, current, and impedance are expressed as a decimal fraction of base quantities. Dividing the total production cost by the number of units produced provides a cost per unit of $20 per unit. 14 (J). ) The ending inventory valuation is $45,112 (175 units × $257. The total monthly sales record for the company is $40,000. Mar. When only one product is being sold, the concept can also be used to estimate the number of units that must be sold so that a business as a whole can break even. Feb 20, 2024 · Variable Cost Calculation Example. Let a = cost and b = dozen The fixed costs of running the bakery are $1,700 a month and the variable costs of producing a cake are $5 in raw materials and $20 of direct labor. 3 per Hour. 1. Inventory balance at end of Jan 202X = 500 units x $ 13. 00 per hour. Use the following formula to calculate the unit cost: Jan 4, 2024 · Depreciation per Unit = ($50000 – $4000) / 20000 Hours. Contribution would be = ($4 * 50,000) = $200,000. This video looks at what per unit analysis is and how it can be used to solve power Apr 5, 2024 · Calculate the variable cost per unit for September. Additionally, Amy sells the cakes at a sales price of $30. Example 3: If a fruit shop offers a dozen blueberries for $24, calculate the unit rate. Dec 22, 2019 · Watch this video to learn about the Per Unit System under the Power Systems course. NOTE: Direct costs are associated with units produced, and sales and administrative are office expenses and hence have to be ignored during computation of factory overhead. Jan 31, 2020 · The per unit system is a method of normalizing and simplifying the representation of electrical quantities in power systems. Equipment impedances are furnished in per unit. Utility Short circuit Calculators. For example, you may need to calculate the cost per unit for multiple products, different time periods, or varying production volumes. 2. Periodic Weighted Average Inventory. To determine the break-even point in units: Break-even Point in Units = $1,700 / ($30 – $25) = 340 units. Price per Unit = 18+3. part 2. 8 kV, 138 kV and 27. Finally, calculate the cost per unit using the equation above: CPU = TC / TU. Calculation of Total Variable Expenses using the below formula is as follows, Total Variable Expenses = Direct Material Cost + Direct Labor Cost + Packing Expenses + Other Direct Manufacturing Overhead. As per its income statement, the information is available for the period. the use of a per unit system is easy to understand then the actual value of system parameters like volts, current, and ohms. ⁡. Governments often impose this type of tax to generate revenue or regulate the production and consumption of certain goods. Feb 3, 2023 · Example of cost per unit calculation Here is an example of a cost per unit calculation: Touring The Road is a company that produces and sells bicycles to customers. 50 + 7,141. 05. The unit price helps the company to adequately market its product. Contribution ratio would be = Contribution / Sales = $200,000 / $300,000 = 2/3 = 66. For a group of 100 bicycles for the month, they may hire a designer for $300 to create each bike's colors and determine how it'll look and a manufacturer for $1,000 to create the May 26, 2024 · This price-per-unit calculator determines which item fetches you the best value for your money. Using the formula, we can calculate the unit sales: Unit Sales = 500 × $10 = $5,000. For example, a company sells 10,000 shoes for total revenue of $500,000, with a cost of goods sold of $250,000 and a shipping and labor expense of $200,000. Determine the Apr 12, 2024 · On the other hand, a sales price higher than the cost per unit results in gains. So as you can see, to calculate the cost per unit (both on your own or using a cost per unit calculator) you need to know three things: Total fixed costs – fixed costs mean costs, which are constant all the time. u. II. A direct Material Purchase Budget is required to create a product. CPU =$1. Ebase = Ephase = Eline/ Ö3. Step 2: Next, calculate all the administrative and general costs that can’t be directly allocated to manufacturing the product or service The per-unit (PU) system is commonly used in electrical engineering to express the values of quantities like voltage, current, power, and so on. Any quantity is converted into per unit quantity by dividing the numeral value by the chosen base value of the same dimension. References. In this example, if we had been Nov 21, 2023 · See how to calculate break-even point (in units and dollars). Capacitor, Reactor, Transformer, Cable, etc. we calculate the contribution per unit ($5 price of each donut 4 days ago · units \small\text{units} units - number of units; and; defect opportunites \small\text{defect opportunites} defect opportunites - number of defect opportunities per unit. Feb 13, 2024 · Learn what is cost per unit, how to calculate CPU and best tips to reduce cost per unit for your delivery and logistics business in this blog. 00 Feb 9, 2024 · For example, since the customer purchased 300 units, they qualify for the 20% discount. Break Even Point in Units = Fixed Costs/Contribution Margin. Z PU GIVEN = Given Per Unit Impedance. Now, we will usually write per-unit variables as lower-case versions of the ordinary variables: v = V VB p = P PB etc v = V V B p = P P B etc. Z PU = Per Unit Impedance. In transformers. 34,467 views. 2,000 sq ft x 3VA = 6,000VA. Company C pays rent worth $2,000 for a production unit, $5,000 as salary to the workers and employees working in the firm, and has machinery worth $1,000 to manufacture goods. With both security types, the per-share dollar amount Feb 13, 2024 · Here’s a simple formula to help you calculate your unit sales: Unit Sales = Number of Units Sold × Price per Unit. The impedances are usually specified on the rating of the equipment. Continuing with the PetsCo example, here is how you arrive at the profit per unit, where: The cost per unit = $80 ; The price per unit = $88; Profit per unit = Price per unit – Cost per unit . By r Example 1: unit rate calculation – whole number. Assume that you're the owner of a cloth factory. Consider the following base values for a given power system: Base voltage (Vbase) = 10 kV. For example, they can be useful for: Fault analysis: The results of a fault analysis are used to calculate how a short circuit or other fault would affect a power grid. 5 ways to reduce your Aug 23, 2023 · Practical Example of Cost Per Unit Calculation Suppose a business produces 1,000 pairs of ice skates for a total production cost of $20,000. = $ 1,000,000+ $ 500,000 + $ 20,000 + $ 100,000. The per-unit system is a method of expressing quantities in an electrical system (e. Identify the variable cost per unit. Additional information on source impedance calculation as well as this calculator is provided in Source Impedance Calculation in Power Systems . Therefore, the prime cost incurred by the company during the given period was $38. In this case, the unit sales amount to $5,000, indicating that the Nov 16, 2023 · Thus, the calculation of contribution per unit is: (Total revenues - Total variable costs) ÷ Total units = Contribution per unit. The periodic inventory system will calculate the average cost once per month. 75 million. Break-Even Point Examples. 00. Only two more steps remain in our quick exercise, starting with the calculation of the contribution margin per unit – the difference between the selling price per unit and variable cost per unit – which equals $30. Amid the conversion of raw materials it purchased into finished goods ready to be sold to its customers, the manufacturer incurred a total of $500,000 in fixed costs. Nov 21, 2023 · This is the measure of the mass of the chemical concentration per unit weight of the water/solid or volume to one part of gas. Per-unit system. Examples of per unit taxes include excise taxes on tobacco, alcohol, and gasoline. 00 + 1,07,122. Total contribution margin = Total sales – Total variable costs Weighted average cost = $ 34,500 / 2,500 units = $ 13. Variable Cost Per Unit = $100,000 ÷ 1,000 = $100. Contribution Margin = $50. 00, and the variable cost per unit is $4. The base values for line current in kA and Nov 16, 2020 · Introduction. 78 weighted average cost), while the cost of goods sold valuation is $70,890 (275 units × $257. Feb 21, 2024 · Net Asset Value - NAV: Net asset value (NAV) is value per share of a mutual fund or an exchange-traded fund (ETF) on a specific date or time. 5/15. It then provides examples of calculating PU values for single-phase and three-phase systems using different base values and relationships between Oct 17, 2022 · Once you've sorted activities into cost pools, you can determine their cost drivers. Z = Impedance of circuit element (i. 00 + 1,42,830. Select rated values as base values, usually rated power in MVA and rated phase voltage in kV: Sbase = Srated = Ö3ElineIline. Jun 22, 2023 · Figure 3. MVAR 3ɸ = Capacitor The per-unit system is widely used in the power system industry to express values of voltages, currents, powers, and impedances of various power equipment. A BASE = Base Amps. 592. If all the bars cost the same, what is the price per bar? Write the original rate. 95, then the contribution margin per unit is $3. 67%. Thus, written in per-unit notation, real and reactive power for a synchronous machine operating in steady state are: p = −veaf xd sin δ q = v2 xd − veaf xd sin δ p = − v e a f x d sin. 00 – $20. 3 days ago · The formula to calculate the price per unit is simple: \[ \text{Price Per Unit} = \frac{\text{Total Price}}{\text{Quantity}} \] where: Total Price is the total cost of the product, Quantity is the number of units being purchased. Prime Cost = Raw Material Cost + Direct Labor Cost. It contain some examples on per unit calculation Aug 26, 2021 · The per-unit system of calculation is a method whereby system impedances and quantities are normalized across different voltage levels to a common base. Excel provides the flexibility to handle these scenarios efficiently. Suppose that a consulting company charged 1,000 hours of services to its clientele. 01: Beginning balance; 400 units @ $18 per unit. Contribution margin per unit = Sales price – Variable cost per unit = $80 – $50 = $30. g. 6 snack bars cost \ \$ 18 → 6 \text{:}\$ 18 . For a group of 100 bicycles for the month, they might hire a designer for $300 to come up with the colors and style for each bike and a manufacturer for $1,000 to make the bicycles and any accompanying clothing. Oftentimes, there is a disconnect between the net asset value (NAV) and market price. Prime Cost = $28,750,000 + $10,000,000. Mathematically, you can define pressure as: P = \frac {F} {A} P = AF. Solution. 33 /unit. Jul 27, 2020 · During financial year 2015, the company sold 200,000 units. The price ‘per bar’ refers to 1 bar. CPU = 40,000 / 30,000. This force should be measured in newtons (N). KV LL = Base Voltage (Kilo Volts Line-to-Line) MVA 3Ф = Base Power. system can be used for doing any kind of power system analysis. The contribution margin per unit can be calculated by deducting variable costs Mar 25, 2021 · Unit Cost: A unit cost is the total expenditure incurred by a company to produce, store and sell one unit of a particular product or service. The sum of these two amounts (less a rounding error) equals the $116,000 total Dec 28, 2020 · The most convenient way to do this is to choose an area that is one “unit” squared in your chosen measurement system, which is what “per unit area” means in the definition. 8 = $ 27,600. Below is a simple example and calculation for an electricity bill. voltage, current, impedance, etc) as a proportion of pre-defined base quantities. Per Unit Power: Power can be expressed in per unit as well. 6 kV (square root of 3 larger than the 1fexample voltages). You'd like to calculate the DPMO for the production of jeans 👖. Calculate the company’s contribution margin for the period and calculate its breakeven point in both units and dollars. . Jan 17, 2024 · To calculate the profit or loss per unit, you will need to find the difference between the cost and unit price. Additionally, we have included a very useful electrical energy and electricity bill calculator for easy calculation of electric power consumption. If the total variable expenses incurred were $100,000, the variable cost per unit is $100. The contribution margin per shoe is ($500,000 – $250,000 – $200,000) / 10,000. Where P is pressure, F is the force on the surface and A is area. 15: Contribution margin for the Form 1040A. ) 3 (three-phase) Per-Unit analysis everything from here on will be 3 unless specified otherwise The 3 per-unit method of analysis … •uses line-line voltage •results give total power in all 3 phases •uses current in a single phase This method allows a “per-phase” analysis that yields 3 results S Apr 24, 2024 · Price per Unit = Cost per Unit + Profit Requirement. EXAMPLES ON PER UNIT ANALYSIS: Problem #0: Two generators rated 10 MVA, 13. 5. Solution: Given: Price of 12 blueberries = $24. The need for symmetrical component theory was derived from Apr 2, 2023 · Per Unit Impedance. Embedded systems engineers also use this system for optimized code-generation and scalability, especially when working with fixed Per-Unit Explained (cont. Cost of Goods Sold = 2,000 units x $ 13. Enter quantity and item unit and this calculator shows the work on how to solve for the unit rate. The equivalent circuits are at different voltages and are connected together in the system by means of transformers and interconnections. For example, the number of parts purchased affects the purchasing costs. The formula is as follows: \begin {aligned} &\text {Prime Cost Feb 20, 2024 · NAV Per Share = $80 million ÷ 2 million; NAV Per Unit vs. Cost Per Unit Calculator Basic Calculator Advanced Calculator Enter any 2 values to calculate the missing variable Total Number of Units Total Cost ($) Dec 21, 2022 · Here is an example of a cost per unit calculation: A company called Touring The Road makes and sells bicycles to consumers. Source impedance for fault analysis is furnished in per unit. By following this tutorial, you will be able to easily calculate your electricity bill. 4. How Do You Calculate the Break-even Point in Units with Contribution Margin? The break-even point formula in units is: If total fixed cost is $466,000, the selling price per unit is $8. For example, analysts can calculate the margin per unit sold and use forecast estimates for the upcoming year to calculate the forecasted profit of the company. Average Cost Per Unit = $5,000 Total Cost Per Unit ÷ 200 Total Production Volume = $25. ) X C = Capacitor Bank Impedance (ohms) X C-PU = Capacitor Bank Per Unit Impedance. Finally, calculate the total cost by multiplying the discounted price by the total quantity purchased. Understand the concept of per unit tax: Per unit tax is a specific tax amount applied to each unit of goods or services. 2 KV and 15 MVA, 13. See 220. 6 snack bars cost \$ 18. Next, calculate the actual labor cost: Actual labor cost = Labor hours used in production × Wage paid per hour = 200 hours × $10 = $2000. The monthly fixed costs are $6,500, including rent, salaries, and insurance premiums. In this example, the cost per unit of output is Nov 3, 2018 · Get Up to 95% OFF : https://bit. Example Calculation. Prime Cost = $38,750,000. Example Calculation Figure 1 Per-Unit Method Example. So much so, it shows up in all exams pertaining to power. Jun 26, 2020 · Per-Unit analysis is still an essential tool for power systems engineers. Apr 11, 2024 · #2 – Calculation Example. 2 Use multiplication or division to create a unit rate. Jul 24, 2023 · Prime Cost calculates by using the formula given below. where: Change of Base. Per-unit system formulas. So the total manufacturing overhead expenses incurred by the company to produce 10,000 units of cycles is $50,000. Organisations invest money, time and other resources to manufacture, advertise and distribute their products. 02C_ Per Unit Calculation_Example - Free download as PDF File (. The PU method uses base values to convert parameters like voltage and power to unitless values for comparison. Thus the first step in setting up a per-unit normalization is to pick base voltage and current. The per unit system is a method of normalizing and simplifying the representation of electrical quantities in power May 21, 2024 · Step 1 – Determine the base values. Step #2: Then, we need to calculate depreciation for the particular year based on the monthly depreciation rate; the calculation will be as below. For power components like generators and loads, the per unit power (Ppu) is calculated as: Power PU (Ppu) = Actual Power (P) / Pbase. Therefore, the per-unit cost of chocolates = $0. 8 = $ 6,900. Find out how to use the CPUE formula, solve examples, and get answers to common questions in this comprehensive guide. 78 weighted average cost). 2 KV are connected in parallel to a bus bar. Let’s say, for instance, there is a company that sold 200 product units at a total cost of production of $5,000. The information about the inventory balance at the beginning and purchases made during the year 2016 are given below: Mar. For example, if a business has $10,000 of fixed costs May 27, 2021 · The ratio between any electrical quality to its base value is called per unit quantity and it defines in form of point or percentage. Cost drivers are what influence the changes in costs, like hours, units or parts. Ipu = I / Ibase. It is used for transformers and AC machines for power system analysis. Advantages of Per Unit System. Example 3 involves selecting a common base and drawing an impedance diagram with all components in per unit. Jul 29, 2023 · Step 1: Firstly, it is to determine which input costs are indirect by nature for manufacturing a product or service delivery. Nov 14, 2022 · Follow the steps below to calculate the selling price per unit: 1. See the variables of the break-even point formula and examples. Per Unit Admittance: Admittance (the reciprocal of impedance) can also be expressed in per unit: Admittance PU (Ypu) = Actual Admittance (Y) / Ybase. the value of base KVA in single-phase system is multiple of base KV and base ampers. No additional load is required for general-use receptacles and lighting outlets because they are included in the 3VA per sq ft load specified by Table 220. 78 ($116,000 ÷ 450 units. Base impedance (Zbase) = Vbase ^ 2 / Pbase = 10 kV ^ 2 / 100 MVA = 1 Ω [From Watt’s Law, P = V^2 / R] Step 2 – Convert the given values to per-unit system values. 12 for dwelling units. Nov 13, 2023 · The weighted average cost per unit is therefore $257. Definition: The per-unit value of any quantity is defined as the ratio of actual value in any unit to the base or reference value in the same unit. Unit costs include all fixed costs, or overhead costs Nov 21, 2023 · For example, if a car manufacturer could produce 10 cars worth $8,000 each or 5 trucks worth $12,000 each per day, the opportunity cost of choosing to produce trucks instead of cars is $20,000, as Dec 2, 2020 · Cost per unit = (total fixed costs + total variable costs) / total units produced. Nov 1, 2009 · The calculation is pretty simple. 15 3. 5 KV. Given those two assumptions, we can back out the average cost per unit of $25. $88 – $80 = $8. 8 per units. Example 4 involves Sep 8, 2016 · Per unit system is a method used in Electrical Engineering for the analysis to express the voltage, current, kVA and impedance in per unit of base or reference values of these quantity. By definition, the per-unit value of a quantity is the ratio of the original quantity to its base value (which results in a dimensionless "per-unit" or "pu" value Three-Phase Per Unit Example Solve for the current, load voltage and load power in the previous circuit, assuming a 3fpower base of 300 MVA, and line to line voltage bases of 13. This can be done by dividing the total expenses by the total number of units produced. Now they can calculate their break-even point: Break-Even Point in Units = Total fixed costs Contribution margin per unit = $14, 000 $250 = 56 returns Break-Even Point in Units = Total fixed costs Contribution margin per unit = $ 14, 000 $ 250 = 56 returns. Zpu = Z / Zbase. 2. 50 + 3,32,131. The document provides examples of calculating per unit values for components in power systems. For example, the NAV of an exchange-traded fund (ETF) is based on its underlying securities, whereas the ETF market price is based on supply/demand in the market. These impedances need to be changed into PU values from the base of the equipment rating (old value) to that of the chosen system base (new value). How to Calculate Pressure. To calculate DPMO, you can use the formula: DPMO = [total number of defects in sample / (sample size units x number of defect opportunities per unit in the sample)] x 1,000,000 The number 1,000,000 in the formula is primarily for mass-producing companies and represents the number of opportunities. If the consulting company continues to scale and the number of clients Nov 7, 2016 · About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright Apr 5, 2023 · (Sale price per unit – Variable costs per unit)/Sale price per unit. The per-unit value is dimensionless. For example: Calculate the molarity (mol/L) if there are 28 ppm of Example cost per unit calculation Let's say a company produces 400 units of a product in one month. Jun 26, 2011 · Per unit systems is an important concept in power system analysis. 8 KV, draw the per unit reactance diagram. Fault current and potential damage may both be more easily estimated using the per-unit approach. In Example 1, it calculates the per unit apparent power for a given system. For instance, if you buy a pack of 12 soda cans for $6, the price per unit is calculated as: Jun 24, 2022 · How to calculate DPMO. Examples. Apr 5, 2024 · Therefore, the calculation of manufacturing overhead is as follows, = 71,415. For a given quantity (voltage, current, power, impedance, torque, etc. Apr 25, 2024 · Unit of Pressure. This Tutorial shows the process o Nov 30, 2021 · This chapter focuses on the per-unit concept and will focus on the application of fault studies to determine adequate relay settings. Let us consider the following examples to understand the concept and also understand how to calculate the product cost: Example #1 – Direct Material Purchase Budget. He is considering introducing a new soft drink, called Sam’s Silly Soda. 6. Jul 27, 2023 · The company has achieved total revenue of $250,000 during the year ended on December 31, 2018. Next, calculate the discounted price for each unit. e. pdf) or read online for free. Use the calculators below to convert the power grid source impedance to the format you want. Per-unit system calculations - Tutorial 1. Go through each cost pool and assign the cost drivers. In the power systems analysis field of electrical engineering, a per-unit system is the expression of system quantities as fractions of a defined base unit quantity. The course also covers the basics of Power System Analysis, Fault Analysi Feb 20, 2024 · Average Cost Calculation Example (Per-Unit Cost) Suppose an OEM equipment manufacturer produced a total of 25,000 parts and components in the fiscal year ending 2022. Using the unit rate formula: unit rate= a/b, Per unit cost of chocolates = Cost of chocolates/ Number of chocolates = $ 7. The variable costs for the same month are $2,000, including raw materials and shipping expenses. 6 = 21. Example 2 finds the per unit values of transformers and line impedances given base values. Besides being taught in higher education, it is quite commonly used by engineers in the power industry. Introduction to Per-Unit (PU) Method: The quantities involved in power system are kVA, voltage, current and impedance of the equivalent circuits of the various system components. eq lb ad kw iy cp nb ts su jj