Note: For example; for the harvesting process in the cannabis business, these items can be considered as unique names given to each harvest, as required by industry regulations, so that at the end of the entire harvest (of the entire project) we can calculate the total cost of each harvest.

2 - Now, suppose you define "1" for the cost factor of item A and "2" for the cost factor of item B.

This means that the quantity of item A will be recalculated according to the ratio between the cost factors.

The planned quantity of item A is multiplied by the ratio between the cost factors (1/2) to [100 * (1/2)] = 50.

In this case, this means that the total project cost will be divided by 110 to calculate the unit cost.