Please help me answer this question

RVC NET COST CALCULATION WITH Company A in Canada ACCUMULATlON Brings from Germany material to incorporate in their own manufacturing which final product also falls under the same tariff than the final product. The item does not undergo the tariff shift The company has listed the cost of production zpngrrisinating Material $0.75 NOT C0 6 Originating Material Canada $0.50 Labor $0.25 Overhead $0.25 I Net Cost $ 1.75 \"A\"? O 75 /L -A sells to Company B located in USA the Final Product n 5 2.50 Profit 5 0.75 RVC - NET COST CALCULATION WITH Company B ACCUMULATION Incorporates the item in their manufacturing and wants to sell their final product to Company C located in Mexico. Makes calculations to qualify for CUSMA since the Rule of Origin Tariff Shift requirement is met but there is a RVC content. Without Accumulation With Accumulation A PRODUCT Non-Originating Material $2.50 Non-Originating Material (Germany) $ 0.75 Originating Material (Company B) $1.50 Originating Material ( Company A ). $1.00 Labor (Company B) $0.25 A Originating Material (Company B) $1.50 Overhead (Company B) $0.50 Labor (Company B) $0.25 NET COST $4.75 Overhead (Company B) $0.50 NET COST $4.00 RVC = $4.00- $0.75= 81.25% RVC = $4.75- $2.50= 47.36% n $4.00 $4.75 NC= Net Cost NC DOES IT QUALIFY USING RVC NC = NC - VNM X 100 > 50% ACCUMULATION? yes VNM= Value of Non-Originating Material NC