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Rick said (about handmade CDs): "Anyway, This keeps my cost down to well under a dollar per unit. If I do sell a CD then I am making $9 - $14 profit PER CD depending on who buys it." Really, Rick? By my calculation, that would mean that your hourly rate while doing this is -$1.1 ;). Seriously, by my calculation, counting in equipment use (ink etc.) but not equipment depreciation and things like electrical power etc., you can come out slightly below the kunaki price (at something like $1.35) - however NOT counting in any logistics processes (actually going out and buying stuff and thus wasting gas, or ordering it by mail and thus having to pay for that...), and, more importantly, no manual labour. So basically, if you do not value your own spare time at all (or even give it a negative value), then that can be ok, if, on the other hand, you value your spare time a great deal (like Krispen), then by all means don't make your CDs yourself! It does not pay off. Rainer (an interesting topic: how much worth is your spare time? A business administrator would say it's the net hourly rate he earns when doing work - which could vary from zero (or strictly speaking, a negative value) for someone on the dole to something well in the three-figure range for e.g. Krispen, making the outsourcing more valuable to him then to you because his time is so much more expensive than yours. An economist would actually ask "how much is it worth to the person in question?". This could vary greatly from the figures we got before, because while you, although not a big earner, have a lot to do in your spare time, could actually value that more than a highly successful lawyer who spends his spare time sitting in his multi-million dollar house and being bored).