1

Working out the total cost to produce all goods that are produced by the producer

Deduct the following costs that are included in the total cost to produce the goods:

(a) sales promotion;
(b) marketing;
(c) after-sales service;
(d) royalties;
(e) packing and shipping;
(f) non-allowable interest costs

Reasonably allocate the net cost to produce the goods to the relevant good

2

Working out the total cost to produce all goods that are produced by the producer

Reasonably allocate the total cost to the relevant good

Deduct the following costs that are included in the portion of the total cost allocated to the relevant good:

(a) sales promotion;
(b) marketing;
(c) after-sales service;
(d) royalties;
(e) packing and shipping;
(f) non-allowable interest costs

3

Reasonably allocating each cost that forms part of the total cost to produce the goods
Do not include the following costs in relation to the relevant good:

(a) sales promotion;
(b) marketing;
(c) after-sales service;
(d) royalties;
(e) packing and shipping;
(f) non-allowable interest costs