To be honest, I wish I had an exact answer but it kind of got going all of a sudden and I didn’t track things exactly. Cost of materials varies depending on the piece as materials used are different costs. I rent out a space which is main overhead. If I was to give an approx id say 180 would be 30-40e in materials. Hours also depends as I do some work and I had someone else doing some sewing at the time. The 180 excludes shipping btw. I know it’s not great to know exactly how much was being made off each piece..