How to calculate the price of PCR test per sample? - (Dec/04/2011 )

I need to calculate the price of PCR test per sample ,how can I do it?
What items must be calculated other than kit price and solutions
Thanks in advance

Thanks all
Now I need to know how much does one sample cost in a biotechnology center?

working time, fail-rate?

ongoing maintenance of your PCR machine? (although per sample that is probably negligible?.....)

tubes

cost of extracting DNA (if you are doing this for PCR only)

How much time has a technician spent on standardising the reaction must also be accounted for.

Also pipette use and tips.

Agarose and Gel running related stuffs??

plastic ware, tips - major part of the costs!

gloves

if using etbr - the disposal costs for contaminated material