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Production Costs

$
$

Business Factors

Break-Even Cost $0.00 Cost to produce only. Zero profit.
Wholesale Price $0.00 For selling to shops (bulk).
Recommended Retail $0.00 Direct to consumer price.
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About

One of the most common reasons handmade businesses fail is underpricing. Artisans often account for materials but neglect to pay themselves a fair hourly wage or factor in overheads (electricity, tools, marketing). This calculator uses the standard "Makers Formula" to generate three pricing tiers: Break-Even, Wholesale, and Retail. It is designed to empower creators to move from a "hobbyist" mindset to a sustainable business model.

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Formulas

The calculator uses a bottom-up approach to ensure all expenses are covered before profit is added.

BaseCost = Materials + (Hours × Wage)
Wholesale = BaseCost × Markup
Retail = Wholesale × 2

Reference Data

Cost ComponentDescriptionTypical Value (Example)
Material CostRaw goods consumed per unit$15.00 (Fabric, Thread)
Labor CostTime spent × Living Wage2 hrs × $20/hr
OverheadIndirect costs (rent, etsy fees)10% - 15%
Profit MarginReinvestment capital20% (Wholesale), 50% (Retail)

Frequently Asked Questions

Retail price must cover the retailer's overhead if you sell to shops (Keystone Pricing). Even if you sell direct-to-consumer, you should charge retail price so you don't undercut your potential wholesale partners.
Everything that isn't the object itself: packaging tape, printer ink, Etsy listing fees, your website hosting, and the electricity used to run your sewing machine.