Cost Per Unit Calculator
Batch purchasing is easier to compare when you know the cost of each usable item. Include delivery and wastage in the batch cost.
Your calculation
Free toolUse one currency and a consistent tax basis. No currency conversion.
Results include only the costs and assumptions entered.
How to use this calculator
Enter your values in one currency. The result updates as you type. Check the fee and tax assumptions before using it for a pricing decision, then download a PDF if you want a record.
How the result is calculated
Unit cost = total batch cost ÷ saleable units. Use usable output after rejects, rather than the quantity originally purchased.
Worked example
A £150 batch producing 80 saleable items costs £1.875 each, displayed as £1.88.
What should I include in my costs?
Include the costs that change with the item or order: materials, purchasing, making time, packaging, fulfilment and applicable fees. Allocate wider overhead separately. An omitted cost will make the estimate look better than it should.
Does this calculate my tax liability?
No. Entered tax treatment is an assumption for this calculation. The tool does not determine VAT registration, sales-tax nexus, tax rates by location or business income taxes. Check unusual situations with a qualified adviser.
Can I use USD?
Yes. Choosing US inputs uses dollars without converting amounts. Country-specific presets only apply where explicitly stated. Changing a symbol does not establish a platform fee or tax rule.
Questions about this calculation
Should I divide by purchased or saleable units?
Use usable output after ordinary rejects and losses. A £150 batch with 80 saleable units costs £1.875 each before display rounding. Using a larger purchased quantity can understate the cost of what is sold.
Why can rounded unit costs add up differently?
A cents display can lose fractions across many units. Eighty at £1.88 totals £150.40; the precise £1.875 value totals £150. Keep suitable precision where supported and use the stated rounding policy.