Cost per sellable magnetic tile set is a worksheet result. Normalize quantity, packed unit, shipment scope and expected loss before comparing offers.
Define the sellable unit
Write the exact SKU, retail pack, units per carton and order quantity.
Collect comparable inputs
Request product cost, packaging, carton data, origin charges, freight scope and destination charges. Mark unknown values as pending.
Add loss separately
Record damaged units, inspection holds, missing pieces, samples and promotional units as a separate line.
Use a decision table
Compare only when currency, delivery term, order unit, pack version and destination scope match.
Apply the calculation without invented rates
For each quote, total only the cost lines that belong to the same delivery scope and currency. Let Q be received retail units, H be units held from sale and C be the documented total cost. Cost per sellable set is C ÷ (Q − H), provided Q − H is positive. Keep H and every unquoted charge visible as assumptions; a missing destination charge means the result is provisional.
Record a second scenario if a pack revision changes units per carton or freight volume. Do not compare a factory-only quote with a delivered quote until the excluded transport and destination responsibilities are reconciled.
Buyer working sheet
| Input | Record | Check |
|---|---|---|
| Product and pack | SKU, unit, units/carton | Same version |
| Shipment | Cartons, dimensions, weight, term | Scope stated |
| Loss | Units unavailable | Assumption documented |
| Output | Total cost ÷ sellable units | Currency/date shown |
SKU or offer [ ] · buyer job [ ] · evidence [ ] · open question [ ] · decision owner [ ] · next review [ ].
Pair this with same-cost-basis quote comparison, then request missing cost fields.
FAQ
Can I divide by the front-of-box piece count?
No. Divide by sellable retail units after normalizing cost scope.
Should I include freight?
Include it for landed economics, labeled with route, term and destination assumptions.