We have a large number of products, and each product takes some amount of money to initially create (graphics for the cover, paying editorial staff, etc.). This is a one-time cost. Then there are costs to actually print/distribute the books. For example, book 1 costs $20,000 to initially create and costs $10 per unit to manufacture.

My question is: how do I allocate (or account for) this initial one-time fixed cost in the final

**cost of the product? Everything I read online assumes that you know the number of units sold (or will sell) when figuring out the costs per product. However, since we don’t know how much each product/book will sell, I don’t know to figure these initial costs into the costing model. Thanks!**

__per unit__