SS27 · Mule

Production-Ready

The Dume · Black Calf

BW-DUM-004-SS27-BLK

Colorways

Retail

$315

Wholesale

$183

Sizes

7-13

Features

Calfskin leatherBackless constructionCork insole"California" midsole constructionVero Cuoio leather soleBeachwood logo embossing on center bottom

Spec Sheet

Upper

Calfskin leather

Sole

Vero Cuoio leather sole

Footbed

Cork insole

Construction

California midsole

Country

Portugal

Version

CurrentBW-DUM-004-SS27-V1

Label

Factory

Status

What changed

Colorway

Bill of Materials — Black Calf

No BOM lines yet.

Packaging (per pair · box is size-banded · shared across colorways)

No packaging yet — add the box, dust bag, and tissue below.

Add from library:

Development & Sampling Costs (shared across colorways)

No development costs logged.

Commercials

Cost · v1

Markup ×

Wholesale

MSRP

Target run · amortizes dev

Unit Economics · Black Calf

BOM unit cost$0

Packaging / pair$0

Dev / unit (amortized)$0 ÷ 500$0

True unit cost$0

Cost of goods (version)$83

→ brand margin55%

Wholesale$183

→ margin100%

MSRP$315

→ margin100%

Actual Landed Cost

Actuals — captured from supplier invoices as they arrive. Not knowable up front.

Run PO-20250701-001 · 200 pr

FX & freight amortized

Production / pair (ex-works)$59

Sampling + freight + duty / pairshared across the run$20

Actual landed / pair$80

BOM estimate$0

Variance vs estimate+$80 (+0%)

Margin on actual cost

Wholesale price$183

→ wholesale margin56%

MSRP · DTC / Shopifylive on Shopify$315

→ DTC retail margin75%

This is the through-line: real landed cost → the gross margin you actually earn on every DTC pair sold through Shopify and every wholesale pair shipped.

Invoice line items

Run roll-up →

sampling	FA 2025FA/17 · Tofel Sport	May 20, 2025	€82.4	$89	PDF
production	FPC 2025FPC/10 · Tofel Sport	Jul 7, 2025	€11,300	$12,204	PDF
sampling	FAE 2025FAE/130 · Tofel Sport	Jul 10, 2025	€642.95	$694	PDF
sampling	FAE 2025FAE/218 · Tofel Sport	Aug 12, 2025	€629.2	$680	PDF
sampling	FAE 2025FAE/239 · Tofel Sport	Oct 6, 2025	€214	$231	PDF
logistics	S25108022 · MILSPED Air & Sea	Oct 20, 2025	$2,401.86	$2,402	PDF

Measurement Spec (graded · base + grade per size)

No points of measure yet.