<invoice>
<item><name>bags</name><price>20</price><number>3</number></item>
<item><name>record</name><price>30</price><number>2</number></item>
<item><name>scarfs</name><price>30</price><number>4</number></item>
<item><name>bowtie</name><price>25</price><number>1</number></item>
<item><name>shoes </name><price>40</price><number>3</number></item>
</invoice>

<xsl:stylesheet   version = "1.1" xmlns:xsl = "..." > 
<xsl:template match="/invoice">
 <xsl:variable name="totalcost">
  <xsl:for-each select="item">
   <accum><xsl:value-of select="price * number"/></accum>
  </xsl:for-each>
 </xsl:variable>
 <result>
  <xsl:value-of select="sum($totalcost/accum)"/>
 </result>
</xsl:template>

            Variable contents:
<accum>60</accum>
<accum>60</accum>
<accum>120</accum>
<accum>25</accum>
<accum>120</accum>