Direct costs per sale.
WHAT TO INCLUDE
The purchase or production cost Delivery to you, if you pay it Packaging Delivery to the customer, if you do not charge separately Payment gateway fees An allowance for returns and damage
THE GATEWAY FEE
A percentage of every sale, plus sometimes a fixed amount.
On a small sale that can be a significant proportion.
THE RETURNS ALLOWANCE
If one in twenty comes back, that cost belongs in every unit.
THE WASTAGE ALLOWANCE
For perishables or fragile goods, damage is a cost of doing business.
FOR IMPORTED GOODS
Shipping, clearing, duties and the exchange rate you actually paid.
Not the rate on the day you quote.
WHAT TO DO WITH THE NUMBER
That is your true unit cost.
Anything below it is a loss, however busy you are.
WHAT TO REVIEW
Costs change. Recalculate when suppliers or rates move.
