| Purchase Order Price (COGS) .......... $977.00 |
| P.O. Costs ($100.00 x 4 Sources)....... 400.00 |
| Receiving Costs ($2.00 x 45 Lines)...... 90.00 |
| Accounting Costs ($0.50 x 45 Lines)..... 22.50 |
| Picking Costs ($1.00 x 45 Lines)........ 45.00 |
| Minimum Costs/Penalties................. 20.00 |
| Expediting Costs........................ 45.00 |
| Certification Costs..................... 25.00 |
| Total Costs........................... 1624.50 |
| Purchase Order Price (COGS) ......... $1175.00 |
| P.O. Costs ($100.00 x 1 Source)........ 100.00 |
| Receiving Costs ($2.00 x 1 Line)......... 2.00 |
| Accounting Costs ($0.50 x 1 Line)........ 0.50 |
| Picking Costs ($1.00 x 1 Line)........... 1.00 |
| Minimum Costs/Penalties.................. 0.00 |
| Expediting Costs......................... 0.00 |
| Certification Costs...................... 0.00 |
| Total Costs........................... 1278.50 |