| Cost category | Cost Accounting method | |
| Conventional | Material Flow | |
| Sales | 15,000?o:p> | 15,000?o:p> |
| Production cost | 4,500?o:p> | 3,000?o:p> |
| Material loss cost | - | 1,500?o:p> |
| Gross profit | 10,500?o:p> | 10,500?o:p> |
| Other expenses | 8,000?o:p> | 8,000?o:p> |
| Operating profit | 2,500?o:p> | 2,500?o:p> |