英语翻译，应该简单的，。。

Your offer cannot even cover our cost of gooods.

在专业的商务英语中，cover就是能不能够付清生产成本的专用词
cost of goods 也是专业的用于用语

your offer is even lower than the real production cost

Your counter-offer even less of our production costs

the price given by you is even lower than our production cost