In your expenses you show 40 seconds on the laser, but I'm guessing there's a couple minutes involved there somewhere, such as taking the order, entering the name in the computer, positioning the name to the next available space on the plastic, putting the plastic in, removing the final part, cleaning it and wrapping it, etc... At least if you're making the badges in small quantities. Obviously less extra time per badge when doing large quantities.
$0.01 overhead amazes me. If that's based on 40 seconds, then that's $12/day (assuming you can bill customers for ever second of an 8 hour day), or $60/week or $240 per month. That means you can pay the rent, utilities, equipment costs, insurance, garbage pickup, showroom materials, office supplies, workers time not spent on billable jobs, your time cleaning the laser, accountant, etc... all for $240 per month. But if the real job took longer than the 40 seconds of laser time, lets say 3 minutes each for one or two badges, then that $0.01 comes out to more like $32/month to cover all of your overhead.
I don't know your business at all, but if it does take a couple extra minutes per badge in small quantities, and your overhead is more like the typical couple thousand a month that most small businesses have, then I'd add another couple of dollars to that cost, bringing it closer to $4 for a $5.25 sale. But I'm making a lot of assumptions and could be completely wrong here.
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