Smart IoT Environmental Sensor

SKU: SENS-V2-MY Electronics

Cost Accounting Model • Batch: 1,000 units • Expected Yield: 95% (950 saleable units)

Cost Structure Share

Relative %

Cost Component Build-Up (Batch Total)

Direct Materials, Labour, Machines, Allocated Operations & Yield Defect

Alloc: Per Unit

Cost Build-Up Engine Per Batch & Good Unit

1. Direct Materials (BOM)

RM0.00 RM0.00/unit

2. Direct Labour

RM0.00 RM0.00/unit

3. Machine & Equipment

RM0.00 RM0.00/unit

4. Allocated Operations / Overhead

RM0.00 RM0.00/unit

5. Scrap, Rework & Yield Loss

RM0.00 +RM0.00/good unit

Total Production Cost (Batch) RM0.00

Strategic Pricing Multipliers

Gross Margin (40%)

Recommended channel selling prices derived automatically from your production cost per good unit of RM0.00.

Distributor Tier (20% Target Margin) High volume B2B / Bulk contract

RM0.00 +RM0.00 profit

Wholesale Tier (30% Target Margin) Dealer / Retail store network

RM0.00 +RM0.00 profit

Direct Retail / MSRP Recommended

Target Gross Margin (40%)

RM0.00 +RM0.00 profit/unit

Contribution Margin: RM0.00 Min. Floor Price: RM0.00

Bill of Materials (BOM) & Components

Material Cost = Quantity × Unit Cost × (1 + Wastage %)

Total Material Cost RM0.00

Material Cost / Unit RM0.00

Total BOM Items 0 items

Avg Component Wastage 0.0%

Part No	Component / Material	Category	Supplier	Qty / Unit	Unit	Unit Cost	Waste %	Cost / Good Unit	Batch Total	Actions

Direct Labour & Assembly Costing

Operation / Task timing with bi-directional minute ↔ hour conversions

Total Batch Labour Cost RM0.00

Labour Cost / Unit RM0.00

Total Cycle Time / Unit 0.0 mins

Total Batch Man-Hours 0.0 hrs

Operation / Task	Workers	Cycle Mins / Unit	Cycle Hrs / Unit	Labour Rate / Hr	Labour Rate / Min	Cost / Unit	Batch Total	Actions

Machine & Equipment Production Cost

CNC, laser cutting, 3D printing, SMD pick-and-place, injection molding rates

Total Batch Machine Cost RM0.00

Machine Cost / Unit RM0.00

Total Machine Run Mins / Unit 0 mins

Total Batch Run Hours 0.0 hrs

Machine / Equipment	Machine Rate / Hr	Setup Time (mins)	Run Time / Unit (mins)	Maintenance / Batch	Depreciation / Batch	Cost / Unit	Batch Total	Actions

Operations & Overhead Cost Engine

Rent, electricity (fixed or kWh usage), licenses, cloud software and facility overheads

Total Monthly Shop Overhead RM0.00 Annual: RM0.00

Overhead Allocated to Batch RM0.00 Basis: Per Unit

Overhead / Good Unit RM0.00 Absorbed cost

Active Allocation Rule Per Unit

Expense Name	Category	Period	Calculation Method	Raw Input / Rate	Normalized Monthly	Allocated to Batch	Actions

Pricing Engine Settings

Pricing Model Formula

Base Cost / Good Unit (COGS)

RM0.00

Includes materials, direct labour, machines, overhead and yield defect factor.

Distributor Tier Target Margin 20%

Wholesale Tier Target Margin 30%

Direct Retail / MSRP Target Margin 40%

Commercial Price Ladder & Profitability

Compare margins, equivalent markups, unit profits and batch revenues across channels

Sales Channel Tier	Gross Margin %	Equivalent Markup %	Selling Price	Profit / Unit	Total Batch Profit
Absolute Minimum Floor Price Zero profit / Breakeven COGS	0.0%	0.0%	RM0.00	RM0.00	RM0.00
Distributor (Tier 1) Master agents, exporters	20%	25%	RM0.00	RM0.00	RM0.00
Wholesale / Dealer (Tier 2) Retailers, enterprise clients	30%	42.9%	RM0.00	RM0.00	RM0.00
Direct Retail / MSRP (Recommended) Direct-to-consumer / Web store	40%	66.7%	RM0.00	RM0.00	RM0.00

Monthly Fixed Overhead RM0.00

Contribution Margin / Unit RM0.00

Break-Even Sales Units 0 units / mo

Volume Scenario Analysis & Economies of Scale

Examine how fixed machine setups and monthly operating overheads dilute as production volume scales

Production Tier	Batch Quantity	Saleable Good Units	Effective Cost / Unit	Recommended Selling Price	Profit / Unit	Total Batch Profit	Realized Gross Margin	Cost Reduction %

Unit Cost Curve vs Production Volume

Ready for corporate print or PDF generation

Official Product Costing & Pricing Audit

Smart IoT Environmental Sensor

SKU: SENS-V2-MY | Category: Electronics | Version: V2.1

Date: 2026-09-13

Currency: MYR (RM)

Engine: Enterprise v2.4

1. Production & Unit Economics Summary

Batch Production Qty: 1,000 units

Expected Yield (%): 95.0% (950 saleable)

Effective Cost / Good Unit: RM0.00

Rec. Retail Selling Price: RM0.00

2. Cost Build-Up & Allocation Schedule

Cost Center	Allocation Basis	Batch Total	Cost / Good Unit	% Share
TOTAL PRODUCTION COST		RM0.00	RM0.00	100.0%

3. Recommended Commercial Pricing Strategy

Tier	Target Margin	Selling Price	Profit / Good Unit	Batch Profit Margin

4. Fixed Overhead & Break-Even Metric

Monthly Fixed Overhead: RM0.00

Contribution Margin / Unit: RM0.00

Break-Even Production Volume: 0 units

Prepared By: Cost Accounting Dept.

Date & Signature

Approved By: Chief Operations / Finance Officer

Date & Signature

Product Costing PRO ENGINE