I don’t know the proper way to do this but this is what I do:
I put a price on every operation or motion, Load hook, load wire, pour, unload mold, break off, counting, painting, assembly, packaging, etc… I try to establish how many I can do an hour and then figure what I want to make an hour. If you keep track of your time for say 10 min. to see what you can do and convert to an hour, someone told me in production you won’t be able to do that many in an 8 hour day, so you take that times 80% to get a production number.
I figure the cost of the lead. Once I have a cost of production, I add margin, It needs to be a minimum of 30% IMO, then add FET., Shipping, insurance
I wouldn’t fudge on my cost of production, cause for me things come up that I didn’t have figured in. You can fudge on your margin If you are trying to compete.
I guess the other thing you asked was about cost of mold. How many parts will it do in its lifetime and what would it cost to REPLACE the mold. Convert you cost of mold to a per each jig price and add to cost of production.
If you keep any inventory from year to year, you need to subtract the cost of your inventory from you expenses to get a cost of goods sold, so you will know how much you made. If you use and accounting program like Quickbooks, and is set up right, you would be able to know how much you make daily, weekly or by job.