60 x.80= Result. You determine Savings/100M Units by subtracting the Country Unit Base Cost from the Home Country Unit Base Cost and then multiplying by 100 . Hom e Country #1 Country #2 Country #3 Decrease in COGS n/a 20% 15% 25% Unit Base Cost $0.60 $0.60 X .80 = $0.48 $0.60 X .85 = $0.51 $0.60 X .75 = $0.45 Savings / 100M Units n/a $0.60 - $0.48 =$.12 X 100 = $12.00 $0.60 - 0.51 = 0.09 X 100 = $9.00 0.60 - .45 = 0.15 X 100 = 15.00