In plain English
Divide total load cost by the number of units you can actually sell, not the number that arrived.
Landed cost is the number to price against and the number to put into COGS.
Example
$18,000 load + $1,400 freight + $600 parts = $20,000 over 125 sellable units = $160 landed cost each.
Why it matters
Pricing against invoice cost instead of landed cost is the quietest way to run a business at a loss.
COMMON MISTAKEDividing by the manifest count instead of the sellable count.