When calculating the cost of color masterbatch, the weight of the masterbatch itself should be deducted.
For example: Adding 2 kg of color masterbatch to 100 kg of plastic resin brings the total weight to 102 kg. Assuming the resin price is 10 yuan/kg and the masterbatch price is 20 yuan/kg,
then the increased cost per 102 kg of plastic product due to the use of color masterbatch is:
2 kg × (20 yuan/kg - 10 yuan/kg) = 20 yuan. Converted to the increased cost per 100 kg of plastic product due to the use of color masterbatch, this is:
20 yuan / 102 kg × 100 kg = 19.61 yuan.