Packaging Cost Per Unit Worksheet
This worksheet builds the full packaging cost for a single sellable unit by adding every component, from the bottle or pouch to the pallet and stretch film. It handles shared items with fractional quantities and applies a scrap allowance per line.
| Packaging component | Level | Qty per sellable unit | Unit cost | Scrap / waste % (%) | Cost per sellable unit | |
|---|---|---|---|---|---|---|
$0 | ||||||
$0 | ||||||
$0 | ||||||
$0 | ||||||
$0 | ||||||
$0 | ||||||
$0 | ||||||
$0 | ||||||
$0 |
Enter shared components as fractions: one case per 12 units is 0.0833. Add one row per component. Keep currency consistent and update unit costs from your latest supplier quotes.
Compare this sheet to your ERP standard cost
Optional: we review a packaging BOM and standard cost in your ERP against real purchase prices.
Optional. The tool and every export work without this. No spam.
How to use the worksheet
Add one row for each packaging component. Enter a quantity per sellable unit, a unit cost and a scrap percentage. A unit is one saleable item, so a case of 12 contributes 1/12 of its cost to each unit. The sheet multiplies quantity by cost and by one plus the scrap allowance, then sums the lines. The per-1,000 figure is useful for quoting and for comparing a redesign. Export to Excel to paste into a costing file or quote.
- One row per component, in the cost of one sellable unit
- Fractions for shared items such as cases and pallets
- Scrap % covers makeready, damage and line losses
- Update unit costs from current quotes
Primary, secondary and tertiary packaging
Primary packaging touches the product, such as a bottle, pouch, blister or liner. Secondary groups the primary packs, such as a carton or case. Tertiary supports shipping and handling: pallets, stretch film, corner boards and strapping. Splitting the cost this way shows where savings exist. A move to a lighter bottle changes primary cost, while a better pallet pattern reduces tertiary cost per unit. Labor can be tracked in the same sheet so total packing cost is visible.
Reading the result
The total is your packaging cost per sellable unit. Compare it with selling price to see packaging as a share of revenue, which is often a few percent to over ten percent for low-value goods. Sort lines by cost to find the three that drive the total. The average-line figure helps spot a long tail of low-value items worth consolidating. When a supplier price changes, update one row and see the effect on cost per 1,000 immediately.
Common mistakes and ERP notes
The usual errors are forgetting tertiary costs, using the cost of a case per unit instead of per case divided by pack size, leaving scrap at zero, and ignoring freight into the plant. In an ERP the equivalent is a packaging bill of materials on the finished good with a scrap or yield factor on each component. Keep this sheet as a check against what the standard cost roll-up reports.
- Divide case and pallet costs by units per case or pallet
- Include inbound freight in unit cost where it is material
- Review scrap against actual consumption
- Match the sheet to the ERP packaging BOM
Frequently Asked Questions
How do I calculate packaging cost per unit?
Add the cost of every packaging component used for one sellable unit. For shared items such as cases and pallets, divide their cost by the number of units they hold. Add scrap allowances per line and sum the results.
Should labor be included in packaging cost?
It depends on how your costing is defined. Many companies keep material and packing labor separate. This sheet has a Labor level so you can see both views by filtering or subtracting the labor lines.
What scrap percentage should I use?
Use actual consumption data from your line where possible. Typical scrap for printed components and film is a few percent, while simple rigid components are often under two percent. Review against receipts and usage variances quarterly.
Can I use this for different currencies?
The sheet uses a single currency symbol. Enter all unit costs in the same currency and convert supplier quotes before you start. The Excel export lets you add currency conversion columns if needed.
If your ERP packaging BOMs and standard cost do not match what purchasing pays, we can build a read-only agent that compares them. Ask for a short review.
Related Tools
Print Job Estimate Worksheet
Itemise a print job from prepress to delivery, add markup per line, and see total cost, selling price and gross margin.
Supply Chain & InventoryPallet Pattern Cases per Layer and Pallet Calculator
Compare the two basic case orientations on a pallet, then get cases per layer, layers, cases per pallet, area utilisation and total pallet weight.
Supply Chain & InventoryStretch Wrap Film Usage and Cost per Pallet Calculator
Estimates film weight and cost per wrapped pallet from pallet size, film width and thickness, pre-stretch and wrap pattern.
Supply Chain & InventoryPackaging Supplier Scorecard Worksheet
An editable scorecard that weights quality, on-time delivery, price, responsiveness and compliance into one score per packaging supplier.
More Costing & Finance tools
See all- Offset Press Job Time and Hourly Rate Cost Calculator
- SAP QM Inspection Effort and Cost Calculator
- SAP Standard Cost Estimate BOM Rollup Calculator
- Legacy ERP Retirement Cost and Payback Calculator
- JD Edwards World Month-End Close Procedure Template
- Distributor Customer Credit Application Template
- Distributor Customer Profitability Worksheet
- Distributor GMROI and Inventory Turns Calculator
- Vendor Early Pay Discount Worksheet