The cost of direct materials such as paper, ink, color ink. ... also be calculated similarly. For example, the cost of each $ 150 cartridges run out for both orders. Suppose the order of product characteristics with CocaCola is printed on the magazine should use ink, the color more than orders VNPT, with specialized calculations assume the order of CocaCola used up 70% of the rates, color box and the order of the VNPT uses 30%, so color cartridges cost is calculated :
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