Data: according to early 2006 market price;

The detailed situation as following tables:The detailed cost of paper cup unit:RMB Yuan

Specification:

• 1.paper: there are 2 kinds of paper: 800×450mm can printing,and cut into 14 pieces of model cup wall;852×555mm can printing and cut into 20 pieces(9 ounce) of model cup wall,with the standard of 170/m2.852×552mm ， paper weight 75.65g.each ton of paper can be cut 1000000÷75.65×20 ＝ 264375.4 pieces. the cost of cup wall paper:6200÷264375.4 ＝ 0.023yuan/one the cost of cup bottom paper: ： 0.004yuan(cup bottom paper 0.65g/one) total up the two:one whole cup cost 0.027yuan for paper fee
• 2.wash and cut a piece of standard paper cost 0.01yuan,so the fee for the cup is 0.01yuan ÷20 ＝ 0.0005yuan.
• 3.printing:the fee for a piece of standard paper is 0.01yuan,dichromatism printing fee is 0.02yuan,a added color need the extra fee 0.02yuan.take the dichromatism printing as standard,the printing fee to each cup is 0.02÷20 ＝ 0.001yuan.
• 4.the package material:Three layers corrugated paper cases, 2000 inside each, price is 3 yuan,each paper cup's fee for packing is :3÷2000 ＝ 0.0015yuan.,the fee will be less if use other easy pack ways.
• 5.electricity fee:.0013yuan(40/minute ， the electricity price ： 1yuan/KW)

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