Materials

€96,-

 

Man hours

Sawing: 1/2 hour

Transport (average per product): 1/2 hour

Packaging: 1/2 hour 

Average wage in Sweden is €40,-

Total of 1,5 hours x €40,-  = € 60,-

 

Other costs

estimated on €20,-

 

Total costs

€176,-

 

Selling price

Selling price is the total costs times factor of 1,5 wich gives the selling price of €264,-