Version 23 October 2026. Allow 20–30 minutes for an initial draft; evidence collection takes longer.

This is a blank working tool. Replace the prompts with your own observations; do not treat an unanswered field as evidence.

Define the unit

  • What is one unit of the offer?
  • Currency and date:
  • Expected selling price per unit:
  • Source of the price assumption:

List the costs

  • Direct materials or inputs per unit:
  • Delivery and transaction costs per unit:
  • Labour time per unit and the rate used:
  • Fixed costs for the pilot period:
  • Setup costs and contingencies:
  • Taxes or regulatory costs to verify locally:

Make assumptions visible

  • Expected units sold:
  • Cash collected and payment timing:
  • Refunds, waste or non-payment allowance:
  • Contribution per unit = price less variable cost.
  • Pilot contribution = units sold × contribution per unit less fixed pilot costs.
  • Costs excluded from this estimate:

Review after the pilot

  • Actual units sold and cash collected:
  • Actual costs and unpaid commitments:
  • Difference from the estimate and reason:
  • What changes before another pilot?