You are correct that costing requires an appropriate allocation of the direct costs, which might include salaries, printing costs, all of those different types of things, the chip that goes into the passport, as well as the fixed costs, which in the case of Passport Canada would include such things as the technology they have invested in, computer systems, manufacturing plants, all of those different types of things.
Vous avez raison de dire que, dans le cadre de l'établissement des coûts, il faut répartir de manière appropriée les coûts directs, ce qui peut inclure les salaires, les frais d'impression, toutes ces choses, la puce intégrée au passeport, ainsi que les coûts fixes, ce qui, dans le cas de Passeport Canada, comprendrait la technologie dans laquelle il a investi, les ordinateurs, l'usine de fabrication et toutes les choses connexes.