Making a Living in Clay: A Practical Guide to Starting a Building a ...

Pricing Profile
Dinnerware can be purchased individually or as a place setting. There is a small discount to
customers purchasing a place setting. There is a larger discount for items purchased as table
settings. Hand thrown and one-of-a-kind items will be priced individually. Prices include:
wholesale/retail
Dinner plate: $20/$40
Salad plate: $15/$30
Bowl: $15/$30
Mug: $15/30
Four place setting: $120
Breakeven Analysis
Overall LLCP has variable costs (cost of goods sold) of 25% for each dollar of revenue. Thus,
75% of each revenue dollar is available to cover fixed expenses. Operating expenses and fixed
costs are in the range of $27-30,000 in each of the plan years. The revenues required to achieve
breakeven in each of the plan years is approximately $40,000 ($40,000 in revenues at a 75%
margin provides $30,000 coverage of fixed costs). $3,300 in sales per month are needed to
break even.
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