Worked example — SAMPLE DATA
Every dollar amount, time and yield below is fictional. Replace it with your measured costs; it is not a market rate.
| Input or calculation | Fictional example |
|---|---|
| Shell ingredients | $18.00 |
| Filling used | $9.00 |
| Active labor | 2 hours × $22 = $44.00 |
| Batch overhead allocation | $7.00 |
| Usable matched sandwiches | 36 from the measured batch |
| Cost per filled macaron | ($18 + $9 + $44 + $7) / 36 = $2.166666… |
| Six-piece box and insert | $1.50 |
| Six-piece order cost | 6 × ($78 / 36) + $1.50 = $14.50 |
| Price at 40% markup | $14.50 × 1.40 = $20.30 |
| Equivalent price at 40% margin | $14.50 / (1 − 0.40) = $24.166666…, rounded to $24.17 |
Build the price from your actual process
A shell count can hide yield loss. Count complete saleable pairs after matching, filling and handling. An uneven number of usable shells or a size mismatch can reduce complete pieces even when neither shell is visibly broken. Use your measured output instead of a fixed industry rejection rate.
Allocate filling by the quantity used, especially when flavors have different ingredient costs. A small custom flavor batch can have setup and cleanup work comparable to a larger batch. Record that work instead of assuming every flavor has identical labor per piece.
Separate decorative finishing from the base sandwich. Hand-painted details, printed toppers and multiple colors may require order-specific materials and time. Describe the agreed scope and quantity so a later design change can be evaluated as a change in work rather than an arbitrary surcharge.
Choose whether boxes, inserts and labels are charged per set or per piece. The six-piece example includes one complete box. If individual wrapping is requested, replace that allowance with the actual requested format rather than adding two packaging methods the customer will not receive.
Keep full precision until the order total and identify markup versus margin explicitly. A forty-percent markup is not a forty-percent margin, as the example demonstrates. These numbers are fictional, not a local price recommendation, proof of profit or a statement about food-safety, allergens or shelf life.
Validate before sending a quote
Use non-negative costs and labor, a positive whole-number saleable yield, and one consistent unit for each ingredient. Do not divide by zero. Margin must be below 100%; a price based on cost cannot produce a 100% margin. Keep tax, deposits and collected payments separate from production cost and revenue. Check the completed order against the scope you promised.
Continue with the right next step
Bakery profit calculator helps with the related calculation. Try the free Baker Quote demo with fixed SAMPLE DATA, or explore Baker Quote for the full local-first workspace.