then it is not the cost , it is plain expense to produce an item.
Cost is calculated based on:
fixed cost = A
variable cost = B
number of units produced = C
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so the fixed cost is : labor, electricity, rental, taxation, utilities, security etc
variable cost is: raw material price, exchange rate, maintenance of equipment, spillage / wastage
A plus B divided by C = D which is cost of single unit
this is basic 101 - we learned in a course of COB ( cost of doing business )