ePORTS — Print on Demand: Advanced
FULLY-BURDENED LEDGER — what each design REALLY leaves (chapter 2)

The Basics unit contribution (price + charged shipping − base −
fulfilment shipping − platform % − fixed fee − refund buffer) is
where you begin, not where you stop. Take four business burdens
DOWN to each design. Allocate to the design; never a shop average.

    design | unit £ | -ads | -returns* | -ovhd+smp | -TIME** | loaded £
    ------ | ------ | ---- | --------- | --------- | ------- | --------
           |        |      |           |           |         |
           |        |      |           |           |         |

  *returns = real return cost MINUS the buffer already in the unit
   sum, floored at 0 (never double-count the buffer).
  **TIME = hours it eats x an honest hourly rate (your opportunity
   rate). Warning: DIFFUSE time — the scattered minute, the one-line
   reply — is easiest to miss; assume your first pass under-counts it.

THREE WAYS TO COUNT — never mix them:
  unit            product costs out; ads NOT yet
  loaded, pre-ad  minus returns, overhead, time  (the pot for a CAC)
  loaded, post-ad minus ads too  (what the design earns, for ranking)
  cohort, pre-ad  a YEAR of the buyer, ads out (for acquisition)

Then per design: mostly ORGANIC or AD-driven? __  Buyer comes BACK? __

⚠ Two disciplines: CONSISTENCY over precision (one method, every
month); and honesty — it is DECISION-GRADE, not a tax return. Flex a
close call (ad cost +1, time x1.5) before you act on it.

Live calculator (loaded + pre-ad, per design):
  eports.global/tools/print-on-demand-allocation

— From Print on Demand: Advanced — the full method: eports.global/print-on-demand
  Every worksheet, free and kept current: eports.global/resources

ePORTS — your ecom source. eports.global.