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The following are details of an invoice from a foreign
supplier of goods:

20 pieces of item X @ $ 20 per piece $ 400
20 pieces of item Y @ $ 5 per piece 100
Shippingcharges 40

Discount -80

Total $ 460


Total cost of above shipment of goods is Dh 2,300 which is
made up of Dh. 2,070

representing cost of transferring the above invoice amount
of $460 and the balance of Dh 230 represents other direct
costs

You are required to calculate the landed cost in Dirhams
for ONE PIECE of item X.



The following are details of an invoice from a foreign supplier of goods: 20 pieces ..

Answer / h.r. sreepada bhagi

One way is to load the charges on the basis of value. In
that case Apportion Dh 230/- in the ratio of 400 : 100
between products 'X & Y'. It will be Dh.184/- for 'X' &
Dh.46/- for 'Y'. landed cost will be Dh.92/- for 'X' &
Dh.23/- for 'Y'. - Total landed cost will be : 20 units of
'X' is Dh.1840/- & 20 units of 'Y' is Dh.460/-

In case the weight of the products are the same, then
freight can be apportioned on the basis of weight.

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