On the Single Super Phosphate (SSP) reaction,
SSP is generally 8% P and P2O5 is 44% P by molar mass, meaning rock phosphate ore is about 14% P, by calculating the dilution in mass, about 80 tons sulphuric acid is added to 100 tonnes rock phosphate to make 180 tonnes SSP.
Sulphuric acid is about $160 a tonne. (Happy to be corrected)
Add labour, processing costs and you may be able to estimate the margin on that. My guess is costs them about $300 US to make SSP, depending on the price they are paying for rock phosphate and Sulphuric acid.
Not sure about DAP, I'll have to do some research.
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