ZHUOYUE SUPPLIES (SHANGHAI)		SCHLECHTE MEDIZIN (GERMANY)
	Current Pricing	Allocation	Current Pricing
INFO FOR COST PLUS ANALYSIS
Direct Materials
Direct Labor
Overhead
COGS
SG&A
Total Product Cost
Profit (mark-up)
Price
INFO FOR TOTAL COST ANALYSIS
Unit conversions
Avg cubic ft per unit product
Cubic ft per pallet
Cubic ft per container
Pallets per container*
Units per pallet*
Units per container*
Total cost per unit
Price
Shipping to port of export
Cargo shipping costs
Import duties
Port handling charges
Rail freight charges
Trucking costs
Sub total shipping costs
Total cost per unit

ZHUOYUE SUPPLIES (SHANGHAI) Current Pricing (per unit) SCHLECHTE MEDIZIN (GERMANY) Current Pricing (per unit) INFO FOR COST PLUS ANALYSIS Direct Materials Direct Labor Overhead $300 $700 135% $200 $950 125% SG&A Profit (mark-up) 20% 7% 15% 10% 2.55 31.1 2,400 2.55 31.1 2,700 INFO FOR TOTAL COST ANALYSIS Unit conversions Avg cubic ft per unit product Cubic ft per pallet Cubic ft per container Shipping costs Shipping to port of export per cube Cargo shipping costs per container Import duties (% value product) Port handling charges (% value of product) Rail freight charges per container Trucking costs per container per mile Number of miles trucked $0.50 $3,426 25% 15% $3,500 $3.83 177 $0.75 $2,750 3.7% 8% $0 $1.31 975