Book Publishing P&L Statement | by Scratch Magazine
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TITLE DATA
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TitleThe Great American NovelTrim size5.5" x 8.5"
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AuthorG. Scott FitzgeraldBindingpaperback
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Retail Price$16.99Pages240
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AUTHOR ROYALTYPRINTEBOOK
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Royalty rate8%25%
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SPECIFIC TITLE COSTS
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Freelance$2,000
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Art / Photo$4,000
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Marketing$4,000
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Total$10,000
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MANUFACTURING COSTS
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Manufacturing$3,500
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Freight$280
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Subtotal$3,780
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Mfg Per Unit$1.08
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Title Costs (from above)$10,000
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Total Cost Per Unit$3.94
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OVERHEAD COSTS
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Internal staff$3,000
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Infrastructure$3,000
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Total$6,000
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SALES QUANTITYPRINTEBOOK
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Bookstores3,5001,500
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Specialty
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Direct to consumer
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Mass market
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Total3,5001,500
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PROFIT & LOSSPRINTEBOOK
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Retail Price$16.99$14.99
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Gross Units Sold3,5001,500
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Returns %15%N/A
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Net Units Sold2,9751,500
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Average Discount52%30%
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Gross Sales$28,424$15,740
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Returns-$4,264N/A
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Net Sales$24,161$15,740
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Mfg Cost for Net Units-$11,713N/A
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Royalty-$4,044-$3,935
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Total Cost of Sales-$15,757-$3,935
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Overhead-$6,000
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NET EARNINGS $$14,209
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NET EARNINGS %50%
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