For several months, my daughter has been after me to start selling a few things - primarily lotion bars - to her friends. I've been resistant, but she has asked me enough times to get me looking in this sub-forum. Reading about what is required to "do it right" for even the smallest sales presence has pretty-much affirmed my resistance. But I'm still curious about how you value your own time. I've read the threads about properly pricing items for sale, including materials, labor and overhead. I have a business and technology background, and work with cost justifications all the time in my real job, so it's second nature for me to include all that. The tough question is "How much am I worth?" I know how much I'm worth in my daily job, but I've got degrees and 25 years of experience informing that. I know how much people who work for me are worth, because I know how much they produce, the local job market, all that stuff. But I have no similar basis for how much I might be worth making a lotion bar or a batch of soap? So how much do you pay yourself when you calculate COGS?