| Financial cost of imported brick | Economic cost of refractory brick | ||
|
| N:K |
| N:K |
| CIF price (cost insurance and freight) | 850.00 |
| 850.00 |
| Tariff (45% of CIF) | 385.50 |
| - |
| VAT (5.0% of CIF) | 42.50 |
| - |
| Trade margin (35.0%) | 297.50 | (66.7% of trade margin) | 198.43 |
| Freight | 224.50 | (66.7% of freight) | 149.74 |
| Total | 1800.00 | Total | 1198.17 |