My suggestion would be to just just include the paint, wood and
metal components into the cost. Let cost price be X. Your selling
price given the nature of your product should be Y% of X + X=Z.
In this case, Y will your variable.
Do a calculation of how much does your heating equipments and
misc. tools cost and see how many clocks do you need to sell to
break even. If you believe you can sell 30 of these clocks, let Y x
30 be 50% of your investment cost in the heating equipments and
misc. tools.
Therefore, you'll need to sell 60 clocks to break even. This is
provided you believe they will sell. Since you need to sell 60 of
them to break even, Z should be <$8, which is a sum of money I'd
pay for a clock.
This is just my 2 cents, just suggesting
Good luck in your business venture!
