Congratulations! You have just sold your very first kigurumisan that you have made! I am sure that she will find herself in a caring, loving new home.

Now, you have sold kigurumisan at a certain price. We shall call that revenue. This is the money that will cover all of your expenses.
First we take out from the revenue is all the costs of materials and the labour of love that was used in creating kigurumisan. This is what we call variable costs.

Of course the price that you have sold kigurumisan ought to be higher than how much it takes to build her. Otherwise you wouldn't be able to make any more lovely kigurumisan to this world. Deduct variable costs from the revenue. The amount you get is is what we call a profit margin. You shall use this to cover more costs.

You can check what % of your profit margin is from the revenue if you want. It should be dramatically over double your variable costs, since kigurumisan can be considered a luxury. Luxuries are rare in this world and there are persons prepared to pay lots of money for kigurumisan, so revenue should be high.

Now, there are other costs you have to cover apart from the materials used for kigurumisan. These are for example your rent costs which houses you and your workshop used to make kigurumisan, your monthly marketing budget used to get the world to know more about your wonderful kigurumisan, your electricity bills, water bills, telephone bills and all other bills that you need to cover in order to keep your workshop alive and keep making kigurumisan. These are what we call overhead costs.

The difference between overhead costs and variable costs is that the former isn't really affected by the amount of kigurumisan that you can bring to this world, while variable costs are directly affected by it.

Now, that all the costs have been covered, do you have a any loans that need your attention? You might have interest payments or you might have opportunities to shorten your loans now. Remember, these loans were taken to realize your dream of spreading kigurumisan to the world.

Now, after all of these lousy reductions, is the number that you have left still more than zero? Is it positive? If yes, then congratulations! You have made a profit from kigurumisan! You have extra money! The income taxes though...

But where to use all this money? You can invest the money to yourself, buy more or better equipment to make cuter and even more lovable kigurumisan. You might also want to think about hiring new people so that there would be more people to make kigurumisan to this world. Hiring new people would however increase you overhead costs, since you have to pay the new people every month.