| Cost of Purchasing Parts Individually |
| 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 |