I'm not my66s55, and I'm definitely not an accountant, but here's how I would look at it. I redid the whole calculation for the complete run of 100 products, sorry for deviating from your 25 product run approach. I made the following listing of cost and hour items, from your data. There's one big guess: the time spent on casting and demolding a single kit. I guessed one hour. Master pattern: 0$ Master changes & preparations: 8h Master painting: 140$ Mold making: 32h (four times) Silicone: 1472$ (four times 368$) Consumables: 0$ Resin: 1360$ (you need 3.4 sets of 10 gallons for 100 kits) Consumables: 0$ Hours casting and demoulding: 100h (***** I guessed 1 hour per kit *****) Ebay fees: 1650$ PayPal fees: 509$ Handling: 100h Postage: 1665$ Donation: 1650$ If you now add up all the cost items, and all the hours worked, you can calculate the hourly rate: Total earned: 16500$ Total spent: 8446$ Nett: 8054$ Total hours: 240 8054$ divided by 240 hours gives an hourly wage of 34$. If you leave out postage (which would normally not be included in the price) and the donation, your hourly wage jumps to 47$. I would say that the calculation is maybe a bit on the optimistic side, since is are no cost for the master, and the cost and/or depreciation of equipment. And maybe some other items are overlooked, like the kit's box and labels, and the shipping box. Plus you would need to count also the hours spent on Ebay, communication with customers, returns, broken parts. Rob