{{project}} / maker {{business}} / costing version [ ] / review {{deadline}}
Purpose: obtain a traceable cost per sellable unit. Use the same item, batch, currency, and cost period throughout. An unfinished or rejected item is not a sellable unit.
Batch and yield
Batch ID/date: [ ]; items started [ ]; sellable units [ ]; rejected or unfinished units [ ]; evidence [ ].
Sellable units must be greater than zero for a per-unit calculation. If none are usable, record the consumed batch costs and investigate yield rather than dividing by zero. A prospective batch may use an explicitly labeled assumed yield; do not present it as observed output.
Material input | batch cost | source/date | normal waste included?
[Ingredient/component | amount | receipt or explicit estimate | yes/no]
Materials per unit = batch material total ÷ sellable units: [ ].
Labor
Activity | active batch hours | chosen cost/hour | source | batch cost
[Preparation/production/finishing/cleanup/packing | hours | amount | timed record or estimate | hours × rate]
Do not double-count overlapping work. State whether the chosen labor cost includes overhead; do not allocate the same overhead again below. Labor per unit = batch labor cost ÷ sellable units: [ ].
Other unit costs
Packaging [ ]; absorbed delivery [ ]; other direct cost [ ].
Overhead allocation: [cost period / costs not already in labor / realistic volume / rationale]. Allocated amount per unit [ ]. Low volume or lower yield may raise this allocation; do not divide by a hoped-for future volume to hide it.
Map to calculator.html exactly once
Materials per unit → material amount only.
Labor per unit → the labor amount above, not Other unit costs.
Other unit costs → packaging, absorbed delivery, and separately allocated overhead.
Fixed fee per unit → fixed selling fee allocated to the modeled order; see Fee mapping guide.
Selling fee (%) → only percentages that apply to the same selling-price base.
Target contribution margin (%) → your chosen modeled margin on revenue, not markup on cost.
Planned discount (%) and List price to test → the actual offer being compared.
Reconciliation: materials [ ] + labor [ ] + other [ ] = modeled unit costs [ ], before the fixed selling fee. Each expense belongs in one place. If shipping is charged separately or fees apply to tax/shipping, model that order outside this simplified selling-price-only tool.
Adverse case: recalculate using lower sellable yield or a named cost increase. Explain which costs change and why. Export both cases; keep source documents and calculation notes with this worksheet.
Ready when: another person can reproduce the field inputs from the batch records without adding labor or overhead twice.
Your decision
How much usable product remains after waste and failed units?
My answer: [ ]
Source and date: [ ]
Still to check: [ ]
Next action, owner, and due date: [ ]
Before you start
- Unit materials: [Source or notes]
- Labor minutes and rate: [Source or notes]
- Actual selling fees: [Source or notes]
What you will make
A price decision that shows costs, discount effects, and target margin.
View plain worksheet text
{{project}} / maker {{business}} / costing version [ ] / review {{deadline}}
Purpose: obtain a traceable cost per sellable unit. Use the same item, batch, currency, and cost period throughout. An unfinished or rejected item is not a sellable unit.
Batch and yield
Batch ID/date: [ ]; items started [ ]; sellable units [ ]; rejected or unfinished units [ ]; evidence [ ].
Sellable units must be greater than zero for a per-unit calculation. If none are usable, record the consumed batch costs and investigate yield rather than dividing by zero. A prospective batch may use an explicitly labeled assumed yield; do not present it as observed output.
Material input | batch cost | source/date | normal waste included?
[Ingredient/component | amount | receipt or explicit estimate | yes/no]
Materials per unit = batch material total ÷ sellable units: [ ].
Labor
Activity | active batch hours | chosen cost/hour | source | batch cost
[Preparation/production/finishing/cleanup/packing | hours | amount | timed record or estimate | hours × rate]
Do not double-count overlapping work. State whether the chosen labor cost includes overhead; do not allocate the same overhead again below. Labor per unit = batch labor cost ÷ sellable units: [ ].
Other unit costs
Packaging [ ]; absorbed delivery [ ]; other direct cost [ ].
Overhead allocation: [cost period / costs not already in labor / realistic volume / rationale]. Allocated amount per unit [ ]. Low volume or lower yield may raise this allocation; do not divide by a hoped-for future volume to hide it.
Map to calculator.html exactly once
Materials per unit → material amount only.
Labor per unit → the labor amount above, not Other unit costs.
Other unit costs → packaging, absorbed delivery, and separately allocated overhead.
Fixed fee per unit → fixed selling fee allocated to the modeled order; see Fee mapping guide.
Selling fee (%) → only percentages that apply to the same selling-price base.
Target contribution margin (%) → your chosen modeled margin on revenue, not markup on cost.
Planned discount (%) and List price to test → the actual offer being compared.
Reconciliation: materials [ ] + labor [ ] + other [ ] = modeled unit costs [ ], before the fixed selling fee. Each expense belongs in one place. If shipping is charged separately or fees apply to tax/shipping, model that order outside this simplified selling-price-only tool.
Adverse case: recalculate using lower sellable yield or a named cost increase. Explain which costs change and why. Export both cases; keep source documents and calculation notes with this worksheet.
Ready when: another person can reproduce the field inputs from the batch records without adding labor or overhead twice.
Your decision
How much usable product remains after waste and failed units?
My answer: [ ]
Source and date: [ ]
Still to check: [ ]
Next action, owner, and due date: [ ]
Before you start
- Unit materials: [Source or notes]
- Labor minutes and rate: [Source or notes]
- Actual selling fees: [Source or notes]
What you will make
A price decision that shows costs, discount effects, and target margin.