1. Coal production cost: including labor cost, depreciation expense of mining equipment, required resources, etc.

2. The production cost of coal plus the transportation cost to the market: This cost is usually shared by coal enterprises and coal buyers, which means that this cost is not entirely borne by coal enterprises.

3. Sales expenses: including advertising and other expenses.

4. Taxes and fees: Coal production and sales need to pay various taxes and fees, which also need to be included in the calculation of coal pit prices.