Surface Shells - Custom Listing for Dr. Ming-Jun Lai (2)

Material Cost + tax: 

31.02

Maintenance + Electricity Rate
2.93 per item * 4 = 11.72

flat shipping and handling fee:
$13 (shipping) + $2.33(setup + packaging + markup) = 15.33

Labor/consulting including post processing fee:
$10 per hour * 3 hrs = $30
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$88.07