I denne beregning omfatter X-l's produktionsomkostninger ikke blot omkostningerne ved produktion af reservedele eller omkostningerne ved køb, når delene købes i færdig form, men også det samlede beløb for udgifter til behandling, administration og generelle omkostninger.
In that calcu­lation, X's production costs include not only the cost of production of the spare parts or their cost of acquisition where the parts are obtained as finished goods but also the full amount of handling, administrative and overhead costs.