Add the supplier invoice, inbound transport, handling, insurance, and any applicable duty or tax to find the shipment cost attributable to the goods. Keep receipts and write down how shared charges were allocated; a mixed shipment split by item count may distort cost when one product is much heavier or more valuable than another.
Divide the attributable total by the number of units you can actually sell. For example, if 24 units cost KSh 12,000 and inbound charges are KSh 2,400, but two units arrive damaged and cannot be sold, the KSh 14,400 shipment cost is spread over 22 sellable units, or about KSh 655 each. Record the damage and revise the figure if the final saleable count changes.
This landed cost is a pricing input, not the retail price. Add operating expenses and a sustainable margin, and check your current tax obligations separately; do not count a tax twice if it is recoverable or already included. Compare the resulting offer with what buyers receive, not only a competitor's headline price.
