Material $ $31\mathrm{.}00$

Labor $10\mathrm{.}50$

Overhead $1\mathrm{.}25$

Transportation within China $1\mathrm{.}00$

Supplier profit $8\mathrm{.}90$

Agent's fee $2\mathrm{.}68$

Freight $($ocean carrier$)1\mathrm{.}50$

Duty, insurance, etc. $3\mathrm{.}00$

Total supplier cost