Should sample fees be added to unit cost?

Sample fees are real costs, but spreading them across an imagined lifetime volume can make a pilot order look cheaper than it is. Show two views: the cash needed for the first accepted order, and a scenario that allocates development cost over a stated volume.

Decide what recurs

Separate sample units, shipping, tooling, test fees, and revision rounds. Confirm whether any fee is credited against a future order and under what conditions. A credit that requires an uncommitted large order is a scenario, not a reduction in today's bill.

Keep the assumptions visible

Use realistic first-order and reorder volumes, then recalculate if the forecast changes. Do not count an unsuccessful prototype as free simply because it did not become production. If a supplier owns the tool or may reuse the design, record the ownership and access terms. This helps the buyer compare the complete development path rather than one quote line.

Worked first-order view

Supplier A charges USD 500 for two development samples and USD 5.00 per production unit; Supplier B charges no sample fee and USD 5.40 per unit. For a first order of 300, put A's 500 in the comparison tool setup field as a scenario and enter B's confirmed zero. Then calculate a second scenario only if A documents a later credit. Common error: allocating 500 over 5,000 forecast units while this decision authorizes only 300.

Source context: ASQ — Supplier Quality supports this limited point: Supplier quality assessment can consider total cost, inventory needs, and incoming verification. The buyer procedure above is Suppliers Help editorial guidance. Source checked 2026-09-27.