Candles / Soap Batch Example (10 units, $50 materials)
With $50 in materials for 10 units ($5/un), 1.5h labor at $25/hr ($3.75/un), $2.50 packaging, and 15% overhead, total unit cost is $12.94. At 30% profit margin and 6% payment fees, recommended retail price is $20.22 with a break-even price of $13.77.