Item,USD value,Basis,Notes
Reference date,2026-10-31,USD,Worked example; not automatic calculator
Selling price,25,Assumption,One shirt per payment
Variable cost,13,Assumption,Before payment fee
Percentage payment fee,0.029,Assumption,Decimal
Fixed payment fee,0.3,Assumption,Per payment
Daily overhead,20,Assumption,Replace actual fixed costs
Daily pretax target,100,Assumption,Not a forecast
Contribution per shirt,10.975,Calculated,25-13-(25*0.029+0.30)
Required shirts,11,Calculated,Ceiling((100+20)/10.975)
Result for 11 shirts,100.725,Calculated,11*10.975-20