Wow, what a great formula! I love how it incorporates the wholesale issue---something I had yet to get my head around. I will be re-evaluating my prices. Also reaffirms my thoughts that most handmade artists undervalue their work---and by undervaluing we bring everyone (sellers AND buyers) down. Thanks for sharing, zoelovejewelry, and for the recommendation, gemstoneisle, Nina Klingenberg's site is just what I have been looking for!