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I know this will vary depending on the print but how do you calculate cost per shirt for materials (ink..plastisol emulation cleaning) any expenses other than shirt cost.
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I think $.03-$.10 per shirt is very low. that might only cover the cost of ink and even then I think my ink costs can be greater than that.
There are ink calculators out there that can help you get a ballpark idea of how much ink you would use per design and then you can factor in your cost per qt/gallon of your ink to get a price per shirt.

you also need to factor in utilities. I pay $.25 per kWh after taxes and service charges so running a flash and a conveyor(when I get mine) will add to the cost per shirt.
If you don't charge separately for screen charges then you need to factor in the cost of supplies and equipment to create the screen as well as the labor to do it. I don't have a dip tank so it takes me a long time to reclaim screens. Don't forget to factor in your output film. The process to get a screen ready for printing costs me over $10.
Do you fold the shirts prior to boxing? Do you charge for it? how much is the labor to fold and prep the package for shipment or delivery?

I wrote all of this down and was able to create average prices for every part of my printing process, but I was using $.10 per kWh as my average. Once I find the paperwork and I make adjustments I will submit it for you to look at.
 
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