📦 Industry Supply Chain Presets
BOM Model
⚙️ Unit Baseline & Freight
Input Variables
$120.00
Direct manufacturing materials & labor cost before landed duties.
% of BOM subject to foreign customs valuation & Section 301.
11.7%
Ad valorem statutory tariff rate + partner reciprocal duties.
$14.00
Ocean/Air freight, drayage, and customs clearance handling per unit.
3.5%
Compliance audits, re-classification attorney fees, customs bond penalties.
42.0%
Standard operating margin required to cover SG&A and R&D.
⚖️ Tariff Pass-Through Split
Pricing Strategy
Who bears the landed tariff and friction penalty burden?
Manuf Absorbed (25%)
Distributor (25%)
Consumer (50%)
50%
25%
🛡️ Inventory Hedging Buffer
Working Capital
65 Days
Extra inventory held to buffer against sudden 50+ policy rule adjustments.
50,000 units
Final Consumer Shelf Price
$244.60
▲ +$18.40 vs 2022 baseline (+8.1%)
Landed Tariff Burden / Unit
$14.24
Direct duty ($10.95) + friction ($3.29)
Realized Gross Margin
38.4%
▼ Compressed -3.6% from target
Working Capital Locked
$1.32M
Financing @ 8.5% cost of capital
📊 Unit Cost Buildup & Price Waterfall
Per Unit ($)
Visual progression from factory gate BOM to landed customs clearance, enterprise margin, and final consumer price tag:
📈 Scenario Comparison Matrix
2022 Baseline vs. 2026 vs. Custom
| Economic Dimension | 2022 Low Tariff (1.5%) | 2026 Peak Volatility (11.7%) | Current Active Model |
|---|---|---|---|
| Landed Duty & Friction Cost | $1.85 | $14.24 | $14.24 |
| Total Landed Cost / Unit | $135.85 | $148.24 | $148.24 |
| Consumer Retail Price | $226.20 | $244.60 | $244.60 |
| Producer Gross Margin % | 41.8% | 38.4% | 38.4% |
| Estimated Demand Drop (Elasticity -0.95) | 0.0% (Ref) | -7.7% | -7.7% |
| Annual Tariff Expense (at Current Volume) | $92,500 | $712,000 | $712,000 |
🏭 Nearshoring & Domestic Re-Sourcing Break-Even
Strategic CapEx
Evaluate whether relocating production to domestic or USMCA/Nearshore facilities pays off against accumulated tariff friction.