Period performance
Prime cost calculator
Combine cost of goods sold and direct labor to understand the largest controllable operating costs.
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Your inputs
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Live result
Prime cost percentage65%52,000 total prime cost.
Formula
How the calculation works
Prime cost % = (COGS + direct labor) ÷ net sales × 100Worked example
With $28,000 COGS, $24,000 labor, and $80,000 sales, prime cost is 65%.
Example only. It is not a benchmark or recommendation.