Robert from R-Kilts sent me this...I have his OK to re-post it.

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Rent is close to $1000, including heat hydro, phone and internet.
Hemp costs me $11 per metre delivered to my door.
Hardware re: buckles rivets snaps, clips rings and leather straps works out to $15 per kilt.
Thread costs me $25 per pound I run three spools for the serger and two per sewing machine. I have 6 sewing machines and 1 serger
Leather I buy by the square foot from $5-$15 per square ft. 40-60 sq. ft per kilt.
Sundry supplies $5 per kilt.
Highland games per season is $3000 to be a vendor. Travel to these games averages $200 (Up to 14 per season) in fuel plus food and accommodation.
I have about 40 dies for making pockets, straps, sporrans. On average each one is $120.
I have 6 presses for snaps rivets, eyelets at $200 a piece and three specialty presses for various leather operations at $1000 a piece.
Each Sewing machine purchased used, averages $1500 New they would cost 3-6K each.
I buy needles in bulk $35 per hundred.
About $500 in servicing for the machines
$1000 per year in equipment maintenance, display tents, tires for the trailer and vehicle.
I work 12 hour days quite often 7 days a week
Advertising and website upgrades $8000/year
My lowest price kilt sells for $260, average hemp is $325, leather kilts start at $750 with a limited edition, this years offering is 19 at $1195.
Belts and sporrans $35-100 for belts. Sporrans $95-160
Each kilt has on average 18 hours of time. In that is about a half hour to talk to the customer Usually I spend two hours with them.
I am a one man operation I’m lucky I see $7/hr when all is said and done.