Although you get a number closer the way you get there is illogical you can't say that wages are 31% lower in the U.S. and then find out 31% of the lower U.S. Price and then add it back on to the U.S. Price You end up with a figure that is meaningless. That's my point. The fact that the figures my way don't give you the right answer proves your central theory wrong. The only way you can get to a number that is close is because you have applied the maths in a manner running wholly contrary to logic. My calculations disprove your initial theory because I have done the math logically and consistently and not simply tried to make it fit.