Company D first purchased seven component parts of FTBs in Europe and then sent them to a Chinese supplier. The Chinese supplier manufactured another two parts and then assembled the nine components to produce finished products, FTBs. In order to analyse the total acquisition cost of sourcing from China and make this case comparable with other cases, this research considered the process of sourcing the finished FTB from the Chinese supplier (including the cost of two components made in China and the cost of assembly) and transporting the seven parts from the UK to China and sending the finished FTBs back to the UK.