How people can offer directory submission below their cost

I want to address to this issue to all the website owner or SEO outsourcing companies who are taking the services of off page SEO. Directory submitting is done manually by human beings so cost varies from quality of human being employed for submitting to directories. This can be the difference in directory submission price of different companies. It is understandable but how can it be below cost

I think the minimum cost of average directory submitter company can be 06.cent per submit. the calculation can be done on the basis of salary of average employee and infrastructure cost divided by not of submission registered per day

So be aware of companies which are offering low prices. They will submit you fake reports to cover their prices.