Transportation Cost per Unit

Freight spend divided by units shipped.

It normalizes freight spend so cost changes can be separated from volume changes.

$1.8M freight over 1.2M units gives $1.50 per unit.

Break out mode, lane and accessorial charges before concluding cost is rising.

Improve load utilization, consolidate shipments, review mode mix and carrier mix.

Comparing periods with very different product mix or shipment profiles.