![]() ![]() For example, a company establishes a unit price of 100 (the determination of the starting value is completely arbitrary). The units will be converted to cash payments at a future time (commonly three or four years). Share what you’ve been reading with your kiddos. Performance Unit Plan (PUP) A Performance Unit Plan (PUP) allows the sponsoring company to select two or more financial metrics to be used to value units that are awarded to employees. ![]() #Unit pup listbook driver#If you have a children’s literature or other family-friendly post you’d like to share, please link up with us. Per Unit Pup tent Pop-up tent Selling Price 78 73 Direct Materials 20 25 Direct Labor 45 30 Bi Acti Activity Assembly Electricity Materials purchasing Total Budgeted Cost 168,000 24,000 60,000 252,000 Activity Cost Driver Direct labor hours (DLH) Machine hours (MH) Purchase orders (PO) Required: 1.
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