Sustainable Packaging & EPR Compliance worked example

Packaging Material Substitution Cost at 72% share of volume actually converted: a worked example

This worked example runs the packaging material substitution cost numbers for a tougher week than the baseline: 72% share of volume actually converted instead of the typical 100%. Estimate the cost of switching packaging to a more sustainable substitute material including requalification.

The inputs for this scenario

  • Packaging units converted to the new material: 250,000 units (held at the documented default)
  • Material cost delta per unit (new minus old): 0.04 $/unit (held at the documented default)
  • Share of volume actually converted: 72 % (the input this scenario stresses; the baseline uses 100)
  • Requalification and changeover cost: 6,000 $ (held at the documented default)

Working through the calculation

  • The calculation starts from the formula this tool documents: Total substitution cost = units x cost delta x converted% + requalification.
  • Total packaging material substitution cost works out to 13,200 $ at these inputs, and this is the headline figure for the scenario.
  • Packaging material substitution cost per unit works out to 0.05 $ / piece at these inputs.
  • Variable packaging material substitution cost works out to 7,200 $ at these inputs.
  • Fixed packaging material substitution cost adder works out to 6,000 $ at these inputs.

How this compares with the baseline

  • Against the tool's baseline example, where share of volume actually converted sits at 100% and the headline result is 16,000 $, this scenario comes in 17.5% below the baseline at 13,200 $.
  • Use it when an EPR, recyclability or supply decision forces a material swap and you need the added unit cost and total switching cost before committing. A result at this level usually justifies acting on the stressed input before touching anything else, because every other figure in the table is downstream of it.

Results at a glance

  • Total packaging material substitution cost: 13,200 $ (headline result)
  • Packaging material substitution cost per unit: 0.05 $ / piece
  • Variable packaging material substitution cost: 7,200 $
  • Fixed packaging material substitution cost adder: 6,000 $

Run it with your numbers

  • To rerun this with your own numbers, open the live Packaging Material Substitution Cost calculator, set share of volume actually converted to your actual value, and adjust the remaining inputs to match your operation.

Last reviewed 2026-05-12.