Mattress, Bedding & Foam Product Assembly worked example

Cost Per Mattress at 25% overhead allocation rate: a worked example

This worked example runs the cost per mattress numbers for a tougher week than the baseline: 25% overhead allocation rate instead of the typical 35%. Calculate the total manufacturing cost per mattress including materials (foam, spring, fabric, adhesive), direct labor, and allocated overhead.

The inputs for this scenario

  • Material cost per mattress: 85 $ / mattress (held at the documented default)
  • Direct labor cost per mattress: 12 $ / mattress (held at the documented default)
  • Overhead allocation rate: 25 % (the input this scenario stresses; the baseline uses 35)
  • Per-unit fixed charges: 3.5 $ / mattress (held at the documented default)

Working through the calculation

  • The calculation starts from the formula this tool documents: Direct cost = material cost + direct labor cost.
  • Weighted cost works out to 259 $ at these inputs, and this is the headline figure for the scenario.
  • Per piece value works out to 3.04 $ / piece at these inputs.
  • Captured value works out to 255 $ at these inputs.
  • Fixed adjustment works out to 3.5 $ at these inputs.

How this compares with the baseline

  • Against the tool's baseline example, where overhead allocation rate sits at 35% and the headline result is 361 $, this scenario comes in 28.29% below the baseline at 259 $.
  • Use it when quoting a new bedding program, repricing after a foam or steel cost change, or comparing the true profitability of different SKUs. A result at this level usually justifies acting on the stressed input before touching anything else, because every other figure in the table is downstream of it.

Results at a glance

  • Weighted cost: 259 $ (headline result)
  • Per piece value: 3.04 $ / piece
  • Captured value: 255 $
  • Fixed adjustment: 3.5 $

Run it with your numbers

  • To rerun this with your own numbers, open the live Cost Per Mattress calculator, set overhead allocation rate to your actual value, and adjust the remaining inputs to match your operation.

Last reviewed 2026-05-12.