I calculate a little differently I calculate at the end of the year and basically divide my cost by the number of animals produced (I no longer enter setup cost since that was a long time ago over a decade and I also do not count my time)
A feeder cost me $0.50 to $0.65 to produce of course it's a general cost obviously a pink rat does not have the same cost than a 6 weeks old rats but in the end I prefer to make this type of calculation it's a lot easier.
IMO the more you produce the more you save.
I produce several thousands of feeders each year
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