Retail and e-commerce
Product landed cost per sellable unit
Allocate a shipment purchase, freight and entered import or handling costs over usable units.
Your inputs
Complete the fields for your selected method. Zero means intentionally zero, not unknown. Currency selection labels amounts; it does not convert exchange rates.
How this calculation works
landed cost/unit = (goods purchase + freight + entered duties/fees + handling) / sellable units
Use one consistent shipment allocation. Duties are an entered actual cost, not a customs tariff estimate. No currency conversion, tax recoverability, insurance recovery or resale price is inferred. Use your own records for the same scope and period. Example figures are illustrative, not industry benchmarks. Results exclude income taxes and any cost you have not entered. Check the result before pricing work or committing resources.
What information do I need?
Use records for the same job, equipment or accounting period. Only the fields for your selected entry method are required. An unknown amount is not zero.
Input definitions and where to find them
- Units received in shipment (units): Use the matching measured quantity, time log, schedule or clearly stated estimate. Zero means intentionally none; an unknown amount is not zero.
- Unsellable units in this shipment (units): Use the matching measured quantity, time log, schedule or clearly stated estimate. Zero means intentionally none; an unknown amount is not zero.
- Total goods purchase cost (selected currency): Use a supplier quote, invoice, payroll record or allocated cost for the exact job or period named here. Include this amount only once.
- Shipment freight and insurance (selected currency): Use a supplier quote, invoice, payroll record or allocated cost for the exact job or period named here. Include this amount only once.
- Actual duties and other import fees (selected currency): Use a supplier quote, invoice, payroll record or allocated cost for the exact job or period named here. Include this amount only once.
- Receiving and preparation costs (selected currency): Use a supplier quote, invoice, payroll record or allocated cost for the exact job or period named here. Include this amount only once.
Use the Where to find this value controls beside the inputs for available work-it-out helpers. Estimates remain your assumptions; a helper does not verify the source figures.
Worked example
Example amounts use US dollars (USD).
Example answer: Landed cost per sellable unit is $5.26 for the illustrative inputs below.
Example inputs
- Units received in shipment: 1,000 units
- Unsellable units in this shipment: 50 units
- Total goods purchase cost: $4,000.00
- Shipment freight and insurance: $600.00
- Actual duties and other import fees: $250.00
- Receiving and preparation costs: $150.00
- Landed cost per sellable unit
- $5.26
- Total entered shipment cost
- $5,000.00
- Sellable units
- 950 units
- Unsellable share
- 5.00 %
These illustrative values are not recommended rates or industry averages. Replace every example input with your own figures.
Use the result well
Allocate a shipment purchase, freight and entered import or handling costs over usable units. Inputs come from your own records and stated assumptions; no rates or legal limits are looked up.
Keep inputs on the same scope and time basis. Calculations retain precision internally; displayed values generally round to two decimal places, with extra precision for very small values and whole-unit rounding where required. Economic comparisons describe your supplied assumptions and do not guarantee future results.
This tool provides business arithmetic. It does not approve engineering designs, establish legal or tax treatment, select equipment or certify safe operating conditions.