Branded merchandise — Printed tote bag

1. Materials used

Cost to build is worked out from these. To change it, change the materials or quantities (or the price in the library).

2. Additional costs

3. Profit

Margin means profit is 55% of the selling price. Selling price = cost $4.75 ÷ (1 − 55%) = $10.56. Profit $5.81 is 55% of $10.56 (122.3% of the cost).

The price follows the cost: if a material price changes, the selling price moves to keep this profit.