This is not really an answer to your question but here is the...

This is not really an answer to your question but here is the breakdown for the cost of producing DAP by a high cost producer. With the current prices they are losing $99 per tonne.

IPL’s share price is traditionally correlated to DAP and
urea prices (DAP in particular). The IPL
share price was last at these levels when the DAP price was
US$975/t and urea US$352/t. The DAP and urea price
are now higher at US$1155/t and US$815/t respectively.

DAP cash cost approximate breakdown (high cost producer)

Component cost - Phosphate Rock 400 US$/t
Effective cost 668 1.67t of rock into 1t of DAP
Freight cost 50
Landed phosphate rock cost 718

- Ammonia 800 Spot price
$/t fertiliser produced 176 0.22t of ammonia in 1t of DAP

- Sulphur 580 Sulphur FOB India
Sulphur content $/t DAP 255 0.44t sulphur in 1t of DAP
Total raw material costs 1149
Conversion costs 50
Total DAP cash cost /t 1199
DAP price (CFR India) 1100
Profit margin per tonne -99


Phosphate rock costs are the biggest component with
1.67t of rock required to produce 1t of DAP (based on
Moroccan rock). 0.22t of ammonia is required to produce
1t of DAP and 0.44t of sulphur is required to produce a
tonne of DAP.

Current spot phosphate rock prices are US$400–450/t
(Morocco FOB). We have also added US$50/t freight
costs to reflect a landed phosphate rock cost and
combined this with current ammonia and sulphur prices.
The result is a US$1,199/t estimated cash cost for an
unintegrated high-cost producer (eg India) based on
the above input prices. This represents a premium to
the current US$1,100/t DAP price (CFR India).