Build up prime cost and total production cost per unit from direct materials, labour, expenses and overheads, then apply a markup to set a selling price.
Données vérifiées · July 2026
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Builds a full cost card: direct materials, labour and expenses combine into prime cost, then production overheads are added for production cost. Admin and selling/distribution overheads bring you to total cost, which is divided by units produced to give a cost per unit. Applying your chosen markup percentage to that cost per unit sets a cost-plus selling price and shows the resulting profit per unit.
£40,000 direct materials, £20,000 labour, £15,000 production overheads across 5,000 units, 25% markup: roughly £15/unit cost, giving a £18.75 selling price.
Enter direct materials, labour and expenses for the period.
Enter production, admin and selling/distribution overheads.
Enter the number of units produced.
Enter your target markup percentage on cost to set the selling price.
Last data update
July 7, 2026
Sources and references
CIMA — Cost Accounting fundamentals, prime cost and absorption costing; ACCA Management Accounting (MA), cost-plus pricing.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
The markup is applied to total cost per unit — production cost plus admin and selling/distribution overheads — so the selling price covers the full cost of getting the product to the customer.
Leave them at zero — the calculator will base the cost per unit on production cost alone, which understates true cost if those overheads are material.