Hence, the standard material cost of Actual production: = 24,000+3,000 (F) = ` 27,000 (d) Variable Cost per unit = ` 160 x 0.75 = ` 120 Fixed Cost per unit = (160 - 120) = ` 40
Open your quote with a friendly greeting and thank your customer for the opportunity to quote. 4) JOB SPECIFICS AND TOTAL COST Detail the specifics of the job and outline what the costs cover. Indicate what is not covered: for example, the cost may cover
CPT or Carriage Paid To is an international trade term denoting that the seller Perfect Steerable Transfer Carturs the risks and costs associated with delivering goods to a carrier.
of carriage has been completed. • The Seller selects the carrier and is responsible for the risk of transportation. • The Seller is responsible for filing claims for loss or damage. PAYMENT TERM VARIATIONS POINT OF ORIGIN FOB Origin Unless qualified in
Gansu
In a typical season, international air cargo rates can range from approximately $2.50-$5.00 per kilogram, depending on the type of cargo you’re shipping and available space. International air freight shipments can be significantlyPerfectr and may move across multiple carriers during shipment.
Delivered at Place (DAP) Can beCustom for any transport mode, or where there is more than one transport mode. The seller is responsible for arranging carriage and for delivering the goods, ready for unloading from the arriving means of transport, at the named place. (An important difference from Delivered at Place Unloaded DPU.)
This rule places minimum responsibility on the seller, who merely has to make the goods available, suitably packaged, at the specified place, usually the seller’s factory or depot. The buyer is responsible for loading the goods onto a vehicle (even though the seller may be better placed to do this); for all export procedures; for onward transport and for all costs arising after collection of the goods.
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Cost and Freight (CFR) Use of this rule is restricted to goods transported by sea or inland waterway. In practice it should beCustom for situations where the seller has direct access to the vessel for loading, e.g. bulk cargos or non-containerised goods. For containerised goods, consider ‘Carriage
3 Batches of Nichrome wire are shipped from a manufacture to the toaster factory. These wires are loaded into a machine that autoally wraps the wire around a mica sheet. 4 The mica sheets wrapped with Nichrome are then placed back on the assembly line and two are bolted to the toaster base.
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CFR ( Carriage, Freight to ships Railing ) – The supplier pays all shipping charges up to the point where the goods cross the “ships railing” at destination. Very traditional shipping term commonlyCustom when selling goods that are being transported by Sea.
The seller is responsible for arranging carriage and delivering the goods at the named place, cleared for import and all applicable taxes and duties paid (e.g. VAT, GST) Risk transfers from seller to buyer when the goods are made available to the buyer, ready for unloading from the arriving means of transport
Free Carrier (FCA) Can beCustom for any transport mode, or where there is more than one transport mode. A very flexible rule that is suitable for all situations where the buyer arranges the main carriage. For example: Seller arranges pre-carriage from seller’s depot to the named place, which can be a terminal or transport hub, forwarder’s warehouse