Your product is "Pen" and you have to do "products costing" by your self in which you have to tell what things are required to make one pen and set the price by your self.

Units Price Sales Blue Black Red Purple Total 50.000 40.000 9.000 1.000 100.000 4,50 4,50 4,65 4,95 225.00 180.000 41.850 4.950 451.800 75.000 60.000 14.040 1.650 | 150.690 30.000 24.000 5.400 600 60.000 90.000 72.000 16.200 1.800 180.000 195.000 156.000 35.640 4.050 390.690 Materials Labor Overhead Total man. cost. Oper.inc 30.000 24.000 6.210 900 61.110 return. % 13,3% 13,3% 14,8% 18,2% 13,5%