This method is used for items that are purchased in a total cost undertaking and then divide them into smaller units so issued must divide the total cost price, as the cost of each unit by using a sales price.
This method was used for the acquisition of the total cost, then divide the product into units so as to divide the capital cost of each unit. The base price is
This method used for goods purchased the business cost total break out unit is small, so the total cost as the capital of each unit. Using the price as the base.