1. From the supplier's price list,find the cost of foam.

2. If using more than one sheet, figure cost of total number of sheets. Sheets are 24" x 80"

3. Multiply the above cost by two.

4. Add $10 per cushion for wrap, if the cushion is polyester wrapped. Some suppliers will do this.. If so, get their price for wrap.Multiply by two for total labor cost.

6. Add total from #4 and total from #6. This will be the customer's cost for an insert.

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