40 to my pocket, 30 to taxes,30 to materials and machinery. This allows you to save for your shop cover taxes etc and pay yourself something. Figure your time from the standpoint of time to make when you are learned consider your hourly wage desire and plug the figures in . Pretty eye opening. So 285 for the knife is 114 for you 85 for tolls etc, 85 for taxes . This allows you to confidently save for new steel, micron belts, etc.
Another point to save yourself time and make. Money quicker. Scribe your barstool drill and ream your holes, check the fit of your pins, corby bolts. Or whatever,. Heat treat, then pin your pattern, scribe and grind the profile. This method will save you immense amounts of time. I can cut the bar to length drill the holes in 10 minutes or less. Ht whole doing something else. Post heat treat I can pin the pattern scribe and grind the profile completely in 10 minutes and I use d2 a lot. Last 1/16 I whet my belt to stop heat build up.
Something often overlooked by new makers is that the value (sale price) of your knife goes up a lot by doing the little things. Attention to detail really matters. These are things that only cost you a little bit of extra time but pay back immensely in the price of the knife.
I have a profit analysis spreadsheet that allows me to punch in all material cost, my estimated time per knife, any contractor costs, etc.,after I punch in the sale price it spits out my estimated time per project (in hours), total cost for the project, and whatever profit I'll make for that batch after my salary has been taken out.