| Channel | Net price before tax | Amortized packed cost | Cash packed cost | Selling/fulfillment | Return reserve | Lifetime cloud reserve | Contribution | Annual units to cover allocated fixed cost | Basis |
|---|---|---|---|---|---|---|---|---|---|
| Own website | 129 | 58.666667 | 42 | 12.87 | 6.45 | 6 | 45.013333 | 667 | Invented fees, not current channel terms; excludes acquisition and founder pay |
| Hardware wholesale | 70.95 | 58.666667 | 42 | 3 | 6.45 | 6 | -3.166667 | No break-even at negative contribution | Invented fees, not current channel terms; excludes acquisition and founder pay |
| Amazon merchant fulfillment | 129 | 58.666667 | 42 | 31.35 | 6.45 | 6 | 26.533333 | 1131 | Invented fees, not current channel terms; excludes acquisition and founder pay |
Sample — fictitious company. All numbers and people are invented scenario assumptions. This is draft concept paperwork; no physical testing, customer evidence, certification, filing or sign-off has occurred.