Product Cost Structure

Step 1 of 4

Manufacturing cost per sellable unit

Club pack packaging per unit

Avg landed cost to Depot

Insurance, storage, etc.

Retail Pricing Strategy

Step 2 of 4

Standard retail price (Target, grocery, etc.)

Costco typically requires 20-30% off MSRP

Auto-calculated from MSRP & discount

Member Value Guidance

Costco members expect significant value vs. conventional retail. The typical sweet spot is 20-25% below grocery/Target pricing. Too small a discount may impact velocity on the steel; too large erodes your margins. Buyers evaluate member value carefully.

Costco Economics & Allowances

Step 3 of 4

Typically 12-14% (max ~15%)

Product damage, returns, shrink

Roadshow/in-warehouse demo costs

Volume rebates, promos, etc.

Your Pricing Analysis

Total Landed Cost

$11.00

Per unit to Costco DC

Your Sell Price to Costco

$23.47

After Costco margin

Gross Margin Per Unit

$12.47

53.1%

Net After Allowances

$11.65

49.6%

Final Contribution

$0.65

2.8% of retail

Margin Waterfall

Line Item Per Unit % of Retail Running Total

Healthy margins. Your contribution margin supports sustainable club operations.

Velocity Assumptions

Volume Planning

Costco expects 6-12+ for most categories

Peak season multiplier

Duration of peak season

Expected velocity increase

Rollout Plan

Warehouse Distribution

Initial warehouse count (Months 1-6)

Month 7-12 warehouse count

Full Year 2 distribution

Volume & Revenue Forecast

Year 1 Units

52,000

Total units sold

Year 1 Revenue

$1.22M

Gross to you

Year 2 Units

239,200

With expansion + growth

Year 2 Revenue

$5.61M

Gross to you

24-Month Forecast

Pack Configuration

SKU Setup

Sellable units in master case

Inches

Gross weight per case

On standard 48×40 pallet

Max stack height

Costco typically 48-60"

Including pallet (~50 lbs)

Standard pallet spec

Pallet Configuration

Cases Per Pallet

48

8 × 6 layers

Units Per Pallet

384

Sellable units

Pallet Weight

1,202 lbs

✓ Within limit

Revenue Per Pallet

$9,012

At your sell price

Pallet & Order Planning

📦
Ti × Hi 8 × 6
Cases 48
Units 384
Weight 1,202 lbs

Order Size Planning

Warehouse Count Weekly Units Weekly Pallets Monthly POs

Rollout Scenario Comparison

Strategic Planning

Compare regional test, multi-region expansion, and full national rollout economics.

Investment & Break-Even Analysis

If any (rare for Costco)

Working capital for launch

Roadshows, sampling, etc.

Break-Even & ROI

Total Y1 Investment

$75,000

Setup + inventory + marketing

Break-Even Units

6,438

To recover investment

Break-Even Timeline

4.2 mo

At projected velocity

Year 1 ROI

347%

Return on investment