The other thing you have to consider is that if you "really" have to pay someone else to do them for you (a helper) then their cost is a real cost and most people are going to want approx. $7-$8 an hour, if your lucky to find a college student or someone else who does not need a lot of money. I have shorted myself in the past to get something and I get very resentful by the 2nd order because I am not making $$$. I think you need to sit down add your cost of material and come up with a very real number for labor and add that in, just in case you do have to hire someone, you have them figured in. Also, figure in a # for overhead, it does not have to be a big number, but it is a real cost as well. What if you were to move into a shop next month and had overhead and had the same account, you would have to raise their price, instead already have some kind of # figured in. Once you have that # multiply it by 3 for retail then to get your wholesale # multiply by 2. What I like to keep in mind on my wholesale accounts in that they can get by charging more in a store than I can at a craft show or on-line so on some of my items I multiply 2.5 for wholesale and suggest their retail at a higher amount than I sell them for. The way the big companies get rich is they sell for cheaper but might sell 30,000 of them, so if they only made a $1 on them they still made $30.000. We don't have the resources to make huge accounts like that plus if we did the whole handmade factor goes out the door and we are just another company making bulk product the cheapest way possible. Charge what you are worth and sell the crap out your product and always capitalize off the fact you are offering a different type of product than a BIG company!!!!!!!!!! Good luck and make sure to let us know how it goes Michelle