public class TutorialCalculationResultViewFactoryImpl implements CalculationResultViewFactory
{
    @Override
    public LineItemCtnrCalculationResultView createCalculationResultView(BaseCalculationResultView view)
    {
        return new TutorialCalculationResultView(view);
    }
}

<implementation name="TutorialCalculationResultViewFactory" implements="CalculationResultViewFactory"
                class="yourPackageName.TutorialCalculationResultViewFactoryImpl" />

<fulfill requirement="assignment" of="BasketBOCalculationResultViewExtensionFactory">
    <instance with="CalculationResultViewFactoryAssignment">
        <fulfill requirement="ruleSetID" value="yourPackageName.TutorialRuleSet" />
        <fulfill requirement="factory">
            <instance with="TutorialCalculationResultViewFactory" />
        </fulfill>
    </instance>
</fulfill>