Entrepreneurship · lesson 10 of 24 · free

Cost of one item from a batch — Entrepreneurship for kids

You rarely make just one item. To make 20 cups of lemonade you buy lemons, sugar and paper cups for the whole batch. Add every material to get the batch cost, then share it equally: cost of one = batch cost ÷ number made. Only then can you set a selling price and see the profit on each one.

▶ Watch how it works

Got it? Practise ↓

Business tip

Share the batch cost — “cost of one = batch cost ÷ number made”

  1. Batch cost = the sum of every material (and fee) used for the batch.
  2. Cost of one = batch cost ÷ number made.
  3. Profit on each = selling price − cost of one; total profit = money from sales − batch cost.

Use it for: Lemonade, chai, cupcakes, cards, bookmarks, plants — anything made in a batch.

Worked example: To make 20 cups of lemonade, Meera spends ₹15 on lemons, ₹10 on sugar and ₹15 on paper cups. What does one cost to make (in ₹)? → 2

  1. Batch cost: 15 + 10 + 15 = 40.
  2. 40 ÷ 20 = 2.

Check: Try it: list the materials for 10 of your items with their prices and work out the cost of one ✓

▶ Watch it animated

✏️ Practice

Work it out in your head or on paper, type the answer and press Check. Stuck? Press “Show me how”.

Right: 0 · Tried: 0

🏁 Lesson 10 test

20 questions. Check each answer, then go to the next one. Get 16 or more right to pass.

🏅 Sign in with Google to earn the 📦 Batch Cost Calculator badge when you pass — and a certificate when you finish all 8 lessons of Part 2 · Money in a business. You can still take the test without signing in.

🖨️ Entrepreneurship Worksheet: Cost Per Item

✨ Free AI tutor

Ask the AI tutor about this lesson

Why does it work? When should you use it? Ask in English, मराठी or हिंदी.

Sign in with Google to ask Free — 20 questions a day.

👩‍🏫 Entrepreneurship classes near you — online or at home

Prefer a real teacher? TalentJR teachers take live online classes anywhere in India and visit homes in selected cities. Tell us what you need and our team will call you with timings and fees.

Live online classesSmall groups or 1:1 with a teacher, from home, any city.
Teacher at homeA TalentJR teacher visits your home (selected cities).
At a centreClasses at a TalentJR partner centre near you, where available.
Badges, certificates & gifts A badge for every lesson you pass, a certificate for every part you finish, plus TalentJR Points for daily practice. Money maths Coins, bills, budgets and saving.