Calculation

In the calculation of such percentage value none of the following items, being charges incurred subsequent to the completion of the manufactured goods shall be included: (a) manufacturer’s profit or the profit or remuneration of any trader, agent, broker or other person dealing in the article in its finished condition, or (b) royalties, or (c) the cost of outside packages or any cost of packing the goods thereinto, or (d) any cost of conveying, insuring, or shipping the goods subsequent to their manufacture.