Allocation rules

What a rule decides

A case cost $1,000 and held 24 packs. One pack had a $200 card, twenty were worth a few dollars each. What did the $200 card cost you?

Each of the four rules gives a fair answer. The one you pick changes which products look profitable.

The four rules

Even split

Every unit costs the same: landed cost divided by the count. The default. Right when units are interchangeable: packs, commons, bulk, single-price stock.

Weighted by sale price

Each sale takes a share of the cost in proportion to its price, against everything sold plus an estimate of what's left. The $200 card carries a large share and $3 commons almost none. Right when you bought the lot for the hits.

Named hits, rest pooled

You cost the few pieces worth naming, and everything else shares the rest evenly. Right for a collection where you knew what three cards were worth and guessed the rest.

One cost per item

Nothing is pooled. Each sale takes the cost on its matched item. For graded cards, sneakers, coins, anything you buy singly at a known price.

One case, four ways

A $1,000 case of 24 packs. The $200 hit sells, and twenty commons sell at about $10 each: $1,200 in sales. Under “named hits” the hit was given a cost of $400.

The lot makes $200 profit in every row. The rule only changes which product gets the credit, and so what you buy next.

Which to choose

Start with even split. It suits bulk, and it shows when the commons all lose money and the lot only worked because of the hit.

Use weighted for product figures you can act on, since it stops a $3 common looking like a $41 loss. Use named hits when you knew what a piece cost. Use one cost per item when your stock isn't pooled.