Cost Per Tonne (NHC), page-3

"I've assumed its like all expenses getting coal to the boat divided by the number of tonnes to the boat"

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Thats how I thought of it as well. But then I wanted to compare the costs between NHC and WHC so I thought I should check that they were using the 'same' costs so I looked in the profit and loss and looked at the notes to the accounts to try and find the details. it Shows the 'Cost of Sales' (on page 94) and a breakdown of these but it doesn't match the 'unit cost of sales'. In 2023 there were 7.638 million tonnes sold. So with underlying FOB cost per tonne of $113.29 we should have a total of $865.3m of expenses but that doesn't seem to add up to any combination of values listed. I then noticed it says 'includes the following expenses' so there is no definitive breakdown. This left me still wondering exactly whats included.
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"The final number gets given differently depending on how different people classify the expenditure with each reporting period.."
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The last thing I noticed was on page 18 where its talking about 'unit cost of sales' its actually 'Underlying FOB cash cost'. So I think these costs will be calculated like the Cashbook on when the cash leaves the account or cash arrives in the account. Therefore maybe no way to reconcile them to the breakdown of cost of sales. On the other hand this doesn't make sense for depreciation and amortisation....