Start with the decision
The supplier invoice is a starting point. Freight, duties, inspection and preparation can change what a usable unit costs. Decide which costs belong in landed product cost and which you will enter separately, then avoid counting the same expense in both.
Worked calculation
An illustrative purchase has 100 units at 8 each, 100 freight and 50 other allocated acquisition cost. If all 100 units are usable, the unit allocation is 9.50. With only 95 usable units and the same total cost, it is 10.00.
Allocate landed cost across usable inventory
For each fulfillment route, start from the same selling price and subtract the referral assumption, landed product cost and route-specific fulfillment, inbound, storage or dispatch costs. The comparison is only as complete as the inputs; record exclusions alongside the result.
Start with the quantity that can actually be sold, not only the supplier’s shipped quantity. Add costs that bring inventory to a saleable condition, then divide by usable units using one documented convention. If inspection rejects units, those costs may be spread over fewer sellable pieces; explain whether that is included in your unit number.
Check the changed-cost scenario
Keep inbound freight in landed cost or in a separate fulfillment row, but never both. Keep recurring storage separate from acquisition cost if you want to see how slower turnover affects the decision. Save invoices and shipment records so you can replace a preliminary estimate with the realized amount.
| Input or result | Value |
|---|---|
| Supplier invoice: 100 × 8 | 800 |
| Freight / other acquisition costs | 100 / 50 |
| Total acquisition cost | 950 |
| 100 usable units | 9.50 per unit |
| 95 usable units | 10 per unit |
If inbound freight is already inside the 950 acquisition total, do not enter the same freight again in a fulfillment row. Duties, inspections and preparation depend on actual records; the calculator accepts a documented allocation rather than estimating those charges.
Use the example with your own inputs
The calculator accepts your landed cost; it does not determine customs charges or usable yield. Keep the records supporting your input and update the allocation when actual quantities arrive.
Amazon FBA vs FBM Profit Calculator | PourMarginScope and source checks
These are planning examples, not actual seller results. Keep currency, tax basis and cost allocation consistent. Enter your own figures and reconcile with your records; tax, demand, refunds and unlisted business costs can change the outcome.
Source: Amazon fee and cost estimates. This article uses illustrative manual costs, not current category fee quotes.