| direct material | ||
| + | direct labour | |
| sum direct cost | ||
| x | 1,6 | (indirect cost) |
| self cost | ||
| x | 1,25 | (profit) |
| sum with profit | ||
| + | 11 % | transportation cost |
| sum with profit and transpo. | ||
| x | 2 | (gross profit) |
| gross price |

| direct material | ||
| + | direct labour | |
| sum direct cost | ||
| x | 1,6 | (indirect cost) |
| self cost | ||
| x | 1,25 | (profit) |
| sum with profit | ||
| + | 11 % | transportation cost |
| sum with profit and transpo. | ||
| x | 2 | (gross profit) |
| gross price |