1. **State the problem:** Calculate the absolute total cost of sawn timber per cubic meter and the relative total logistics cost rate as a percentage of the selling price. 2. **Find the inbound material flow cost per m³:** $$\text{Inbound cost} = \frac{42 + 13 + 288 + 46 + 25}{45} = \frac{414}{45} = 9.2$$ 3. **Find the storage cost per m³:** $$\text{Storage cost} = 42 \times 0.0065 = 0.273$$ 4. **Find the total log-related cost per m³:** $$9.2 + 0.273 = 9.473$$ 5. **Find the quantity of sawn timber based on yield:** $$45 \times 0.56 = 25.2\ \text{m}^3$$ 6. **Find the log-related total cost based on yield per m³:** $$\frac{45 \times 9.473}{25.2} = \frac{426.285}{25.2} = 16.91$$ 7. **Find the finished goods storage cost per m³:** $$1.90 \times \frac{18}{30.4} = 1.90 \times 0.5921 = 1.125$$ 8. **Find the finished goods warehousing cost per m³:** $$178 \times 0.004 = 0.712$$ 9. **Find the delivery order processing cost per m³:** $$\frac{0.80}{13} = 0.0615$$ 10. **Find the transport cost per m³:** $$\frac{110 \times 0.80}{13} = \frac{88}{13} = 6.77$$ 11. **Find the warehouse dispatching and loading cost per m³:** $$1.20$$ 12. **Find total logistics cost per m³:** $$16.91 + 1.125 + 0.712 + 0.0615 + 6.77 + 1.20 = 26.78$$ 13. **Find the relative total cost rate as a percentage of selling price:** $$\frac{26.78}{178} \times 100 = 15.04\%$$ **Final answers:** - Absolute total cost of sawn timber per cubic meter = **26.78** - Relative total logistics cost rate = **15.04%**