The packaging cost eats that up and more, but if I buy at least three CDs I again break even.

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The cost of food, cost and packaging (as a percentage of sales) rose significantly due to high commodity prices.

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But though retail prices are higher at physical retailers, the margins per unit may be smaller when factoring in the cost of packaging and shipping for a physical game.

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One way to offset the new expense is to negotiate with vendors for lower-cost ingredients and packaging, such as pizza boxes.

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The cost of food, beverage and packaging, accounted for 33.5% of the sales, up 1.3% from the fourth quarter of 2011.

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The packaging and testing phase account for close to 60 percent of the cost of an LED today so unified semiconductors would further help drive down unit costs, while increasing throughput.

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