Probably impossible to find or nearly find. If you haven't done any cost accounting, it might be hard to understand. And we know how experienced most Americans are with cost accounting.

Sellers use cost accounting to anticipate the cost of a product. And a further need for a product, the production total needed, affects the cost.
It's easy for me to say. I''m a former cost accountant in an ammunition plant. Saved me a lot of time worrying about the impossible or things I won't find.