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                        CALCULATION BREAKDOWN DOCUMENT
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Sales Order: SO-2025-15903
Customer: AutoTech Manufacturing Corp.
Date: February 05, 2026
Purchase Order: PO-2025-15903

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SOURCE DOCUMENTS USED
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1. Purchase Order: PO.pdf (PO-2025-15903)
2. Bill of Materials:
   - BOM1.pdf (AL-001)
   - BOM2.pdf (SS-001)
   - BOM3.pdf (CS-001)
3. Master Price List: price list.xlsx (Effective October 01, 2025)

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LINE ITEM CALCULATIONS
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ITEM 1: Aluminum Angle - L Profile
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Material Number: AL-001
Type/Part Designation: Aluminum Angle - L Profile (from BOM1)
Dimensions: 50 x 50 x 5 mm x 6000 mm (from BOM1)
Material Grade: 6061-T6 (from BOM1)
Quantity: 200 pcs (from PO)

PRICE LIST MATCH:
  Item No.: AL-001
  Type/Part: Aluminum Angle - L Profile
  Unit Price: $28.50
  Cutting Fee: $5.00
  Testing Fee: $15.00
  Cert Fee: $25.00

CALCULATIONS:
  Material Cost = Quantity × Unit Price
                = 200 × $28.50
                = $5,700.00

  Cutting Cost = $0.00 (Cutting Required: No, from BOM)

  Testing Cost = Testing Lots Required × Testing Fee
               = 1 lot × $15.00
               = $15.00

  Certification Cost = Certificates Required × Cert Fee
                     = 1 certificate × $25.00
                     = $25.00

  LINE TOTAL = Material Cost + Cutting + Testing + Cert
             = $5,700.00 + $0.00 + $15.00 + $25.00
             = $5,740.00

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ITEM 2: Stainless Steel Sheet - Grade 304
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Material Number: SS-001
Type/Part Designation: Stainless Steel Sheet - Grade 304 (from BOM2)
Dimensions: 1220 x 2440 x 3 mm (from BOM2)
Material Grade: 304 / 1.4301 (from BOM2)
Quantity: 50 pcs (from PO)

PRICE LIST MATCH:
  Item No.: SS-001
  Type/Part: Stainless Steel Sheet - Grade 304
  Unit Price: $195.75
  Cutting Fee: $25.00
  Testing Fee: $35.00
  Cert Fee: $40.00

CALCULATIONS:
  Material Cost = Quantity × Unit Price
                = 50 × $195.75
                = $9,787.50

  Cutting Cost = $0.00 (Cutting Required: No, from BOM)

  Testing Cost = Testing Lots Required × Testing Fee
               = 1 lot × $35.00
               = $35.00

  Certification Cost = Certificates Required × Cert Fee
                     = 1 certificate × $40.00
                     = $40.00

  LINE TOTAL = Material Cost + Cutting + Testing + Cert
             = $9,787.50 + $0.00 + $35.00 + $40.00
             = $9,862.50

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ITEM 3: Seamless Carbon Steel Pipe
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Material Number: CS-001
Type/Part Designation: Seamless Carbon Steel Pipe (from BOM3)
Dimensions: NPS 2" (60.3 mm OD) x SCH 40 x 6000 mm (from BOM3)
Material Grade: ASTM A106 Grade B (from BOM3)
Quantity: 150 pcs (from PO)

PRICE LIST MATCH:
  Item No.: CS-001
  Type/Part: Seamless Carbon Steel Pipe
  Unit Price: $67.20
  Cutting Fee: $8.00
  Testing Fee: $20.00
  Cert Fee: $30.00

CALCULATIONS:
  Material Cost = Quantity × Unit Price
                = 150 × $67.20
                = $10,080.00

  Cutting Cost = $0.00 (Cutting Required: No, from BOM)

  Testing Cost = Testing Lots Required × Testing Fee
               = 1 lot × $20.00
               = $20.00

  Certification Cost = Certificates Required × Cert Fee
                     = 1 certificate × $30.00
                     = $30.00

  LINE TOTAL = Material Cost + Cutting + Testing + Cert
             = $10,080.00 + $0.00 + $20.00 + $30.00
             = $10,130.00

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ORDER-LEVEL CALCULATIONS
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MATERIAL SUBTOTAL
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Sum of all Material Costs:

  Item 1 (AL-001):  $5,700.00
  Item 2 (SS-001):  $9,787.50
  Item 3 (CS-001): $10,080.00
  ──────────────────────────
  Material Subtotal: $25,567.50

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VOLUME DISCOUNT
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Material Subtotal: $25,567.50

DISCOUNT TIER DETERMINATION:
  From Price List - Volume Discount Schedule:
  - $0 - $4,999:        0%
  - $5,000 - $14,999:   3%
  - $15,000 - $29,999:  5%  ← APPLICABLE TIER
  - $30,000 - $49,999:  7%
  - $50,000+:          10%

  Applicable Discount Rate: 5%

CALCULATION:
  Discount Amount = Material Subtotal × Discount Rate
                  = $25,567.50 × 5%
                  = $25,567.50 × 0.05
                  = $1,278.375
                  = $1,278.38 (rounded to nearest cent)

  Net Material Cost = Material Subtotal - Discount Amount
                    = $25,567.50 - $1,278.38
                    = $24,289.12

NOTE: Volume discount applies to material cost only, not to fees or shipping.

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TOTAL TESTING AND CERTIFICATION FEES
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Sum of all Testing and Certification Fees:

  Item 1: Testing $15.00 + Cert $25.00 = $40.00
  Item 2: Testing $35.00 + Cert $40.00 = $75.00
  Item 3: Testing $20.00 + Cert $30.00 = $50.00
  ────────────────────────────────────────────
  Total Testing/Cert Fees: $165.00

NOTE: Cutting fees are $0.00 for all items (no cutting required per BOMs)

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SHIPPING
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Shipping Cost: $450.00 (from PO)
Shipping Terms: FOB Destination (from PO)

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TAX CALCULATION
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Tax Rate: 6% (from PO)

TAXABLE BASE:
  Net Material Cost:           $24,289.12
  Total Testing/Cert Fees:        $165.00
  Shipping:                       $450.00
  ──────────────────────────────────────
  Subtotal before Tax:         $24,904.12

TAX CALCULATION:
  Tax Amount = Subtotal before Tax × Tax Rate
             = $24,904.12 × 6%
             = $24,904.12 × 0.06
             = $1,494.2472
             = $1,494.25 (rounded to nearest cent)

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GRAND TOTAL
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  Net Material Cost:           $24,289.12
  Total Testing/Cert Fees:        $165.00
  Shipping:                       $450.00
  Tax (6%):                     $1,494.25
  ══════════════════════════════════════
  GRAND TOTAL:                 $26,398.37

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PRICE LIST VALIDATION
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All items successfully matched with Price List:
  ✓ AL-001: Aluminum Angle - L Profile
  ✓ SS-001: Stainless Steel Sheet - Grade 304
  ✓ CS-001: Seamless Carbon Steel Pipe

Price List prices used (NOT PO prices):
  Item 1: Price List $28.50 (PO showed $28.50) ✓
  Item 2: Price List $195.75 (PO showed $195.75) ✓
  Item 3: Price List $67.20 (PO showed $67.20) ✓

NOTE: All PO prices matched Price List prices exactly.

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BOM VALIDATION
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All Material Numbers matched with BOMs:
  ✓ AL-001 → BOM1.pdf (Status: Approved)
  ✓ SS-001 → BOM2.pdf (Status: Approved)
  ✓ CS-001 → BOM3.pdf (Status: Approved)

All BOMs reference correct PO:
  ✓ BOM1: Customer PO = PO-2025-15903
  ✓ BOM2: Customer PO = PO-2025-15903
  ✓ BOM3: Customer PO = PO-2025-15903

All BOMs reference correct Project Code:
  ✓ BOM1: Project Code = PRJ-AT-2025-Q4B
  ✓ BOM2: Project Code = PRJ-AT-2025-Q4B
  ✓ BOM3: Project Code = PRJ-AT-2025-Q4B

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SUMMARY
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This calculation breakdown demonstrates that:

1. All line items were successfully matched with corresponding BOMs
2. All Type/Part Designations were extracted from BOMs
3. All prices were sourced from the Master Price List (not from PO)
4. Volume discount was correctly applied based on material subtotal tier
5. All fees (testing, certification) were calculated from BOMs and Price List
6. Tax was calculated on the correct taxable base
7. All validations passed (BOM status, PO references, project codes)

Final Sales Order Total: $26,398.37

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                              END OF BREAKDOWN
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