Jump onto the workshop floor

From the resale workshop

Twenty pieces is not twenty saleable items

Separate the full lot cost from the units you can actually sell. See the cash consequence before dividing by the headline count.

Use the bench in three moves

  1. Check product safety, permitted saleability and actual terms first.
  2. Fill every applicable cost; keep unknown assumptions labelled, not silently zero.
  3. Read the method and exclusions, then change one assumption to test the downside.

Use actual costs or clearly chosen scenarios. Enter zero explicitly where a cost does not apply. Our application does not send or save these entries.

Read the tape

No sale modeled yet. Enter the costs above.

Method and boundaries

Acquisition cash at risk = lot cost + inbound costs. Operational acquisition cost per saleable item = that total ÷ saleable units (not applicable when zero). Modeled batch surplus = saleable units × (receipts per unit − other costs per unit) − acquisition cash. All saleable units are assumed sold at your entered scenario, not predicted to sell; remaining units have zero proceeds. The equal per-unit operational allocation is NOT a tax inventory valuation method. Inspect individually: a large margin cannot establish safety or lawful saleability. Excludes income tax and any labor/overhead you omit.

Worked example · hypothetical, not an actual seller

Twenty pieces, eight saleable units

Lot cost $80, inbound costs $0, total units 20, saleable units 8, chosen receipts $18/unit and other costs $6/unit.

Operational acquisition burden $10 per saleable unit, not $4. Batch surplus $16 IF all eight sell at the entered scenario; no proceeds assumed for the rest. Not tax valuation.

Do this next: check the evidence behind the number

A 20-item lot can cost $10 per useful item →

No amount entered here establishes authenticity, safety, lawful resale, a completed sale or a promised income. Inputs remain in this page’s memory.