Cost to produce a fine print

[NER]

Has any reader of this note calculated the cost to produce a finished print, e.g., 11x14dry-mounted on 16x20, 4-ply museum boards? I am interested in accounting for all costs from film and film developer, through printing, print developers, museum boards, drymounting tissues, razor blades to cut mats, polyethylene bags, the cost for archival print storage boxes, shipping containers, etc. etc. Of course I realize the cost will vary with numerous factors and I know it is not hard to develop and a reasonable estimate if one lists out all of the materials involved, their corresponding costs, and then does some simple division. The hardest part for me seems to be estimating the value of chemicals used per print. I ask this question because I am doing the calculation for tax deduction purposes. I am curious about what costs others undertaking this exercise may have come up with, and whether the IRS gave you any grief about your estimates. Thanks in advance.

N. Riley
http://normanrileyphotography.com

[NER]

Title should read Cost "to" produce a fine print ...

[jeroldharter]

I routinely donate prints exactly as you described to our hospital foundation valued at the cost of materials. This can vary a lot depending on your costs, but just for the materials you noted my cost is $82 for each dry mounted and framed print. As I am giving them the framed print, I don't add storage boxes and so forth to the cost. I do all the work myself. Having the print dry mounted and framed at a framing shop would cost much more.

So the short answer: $82.

[NER]

Thanks, Jerold. I thought I should add for clarification that I am talking about silver-gelatin prints. I assume your very helpful answer applies to such prints. Like you, I do everything myself, but in this case, the prints are going without frames to museums, hence the storage boxes and shipping containers. In cases like ours, it's my understanding that the IRS will only allow deductions for material costs, not for fair market value. Is that your understanding as well?

N. Riley
http://normanrileyphotography.com

[Jim Jones]

As I recall, IRS indeed allows deductions only for the material costs.

For material bought in quantity, the cost of material to buy and process a 4x5 B&W negative, make an 11x14 print, and archivally mount and mat it is in the neighborhood of $20. It's been years since I've had to buy chemicals, so the cost may be a little higher. This does not include the cost of packing material, which I improvise. It certainly does not include the cost of the many mistakes I usually make.

[bob carnie]

Typical printing session + 24 x30 frame for four 20 x24 prints- good glass

Approximately $246 per image

[Louie Powell]

The number that I used on my 2010 tax return was $46 for a mounted, matted and framed 16x20 silver print made from a 4x5 negative. That number was based on an assumption of the number of work prints that were required to produce the final print. Cost of chemistry was strictly a SWAG. Overall, it was probably a low number.