Monthly Fixed Cost $ 375 Annual Fixed Costs $4500 Variable Cost - 1/4 yd. fabric #1 $2.50 - 1/4 yd. fabric #2 $2.50 - 1/4 yd. fabric #3 - 1/4 yd. fabric #4 handles and pockets $2.50 - 3/4 yd. lining fabric $7.50 - 1 yd. Pellon #987F fusible fleece $6.00 - 1/4 yd. Pellon #809 Decorbond fusible $2.00 - 1/8 yd. Timtex for bottom $2.00 - Thread to match and /or contrast $3.00 - 90/14 machine needles $1.00 - Usual sewing supplies $1.00 Variable cost per tote $30.00 Unit Cost (Calculated from variable and fixed costs) This is more representative cost for each tote that considers both my variable costs and fixed costs. This is a Marketing cost, not an Accounting cost, that I will use to base my selling price on. Total Cost