| iPod Hair Clip #1 | |
| One old iPod Nano | $25.00 |
| Water Proof Seal (5oz) Rubberized Base (11oz) | $10.00 $5.00 |
| .5 hours @ $9 | $4.50 |
| Total production cost | $44.50 |
| 20% profit | $8.90 |
| Total cost plus profit | $53.40 |
| Estimated retail price | $55.00 |
| iPod Hair Clip #2 | |
| Old iPod Nano (10-24 units) | $68.00 |
| Water Proof Seal (128oz) Rubberized Base (128oz) | $48.49 $68.00 |
| .5 hours @ $9 | $4.50 |
| Total production cost | $12.00 |
| 20% profit | $1.20 |
| Total cost plus profit | $13.20 |
| Estimated retail price | $55.00 |
