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> Warning - accounting information follows - you may fall > asleep - do not operate machinery whilst reading. Yo -- I can live with that. > Cost accounting comprises three main elements: labour, > materials and overhead. In this game --labour --well ... Materials, most people have a printer anyway. My costing was mostly consumables. > you have costed material at approximately 40p - did you > include the paper & toner cost? Yup -- the pricing was based ON paper and toner cost. Laser printers still cost more to buy than inkjets, but they sure-as-hell cost less to run. > now add in your labour cost, If I were pricing in labour costs, it would jump from 50p to £50 > dont forget to add loadings for > sick leave, holiday pay and insurances, not to mention tax - > calculate an hourly rate and apply to the time it takes to > produce one item The point is that you can DO one item at no more than a run. The one thing I have kicking around my study that's maybe non-standard is a long-armed stapler. > then add in your overheads, depreciation on equipment, > repairs and maintenance, cleaning, consumables (staples) > utilities, rent etc and divide by the number of items See above. > *poke* you still awake? Barely -- just done a google-search for images of Sappho and Anacreon to get pretty pictures for the cover -- admittedly, I didn't cost-in a wrap-around 160 gm cover, printed by ink-jet (colour) -- that would add at the most another 10p. > then there's VAT, posting and packaging etc Costed that in -- postage doubles the price, but it still comes in under a quid (Brit-money). I wouldn't mind paying extra for value-added, but I can do layout better than they can (at least I know the difference between serif and sans serif ...) > and the cost of paying your accounting adviser (cash only > please) Still, bottom line, comes to well under £1 as against £2.50. I had one of those chain-phone-calls on this. The Demon Princess said, "Daddy, you're an idiot -- they paid mum £100 for the cover of _The Coffee House_." Not that long after, my ex-wife was on the phone ["Do you know where our daughter is at the moment?"] and I said, inter alia, DID they pay you £100 for the cover of _The Coffee House_?" and she said, "Are you joking? Zilch." Ha bloody ha -- current costings seem to be based on runs of 500 in hot-metal typeset. > just knew that commerce degree would come in handy for > something Well, if you're so clever, _you_ print dave's b*gg*r*d to b*ts*y Chide 1. Robin