What is your cost to produce a 5 frame Nuc in a new wood box?

My number are:

Box. $23.50
Paint, glue, nails. $ 3.00
Frames. $10.00
Queen. $18.00
Feed etc. $10.00
Screen,cap,staples. $ 4.00
_______
Sub total.......... $68.50

What am I missing?
How do I figure my other cost? Time,brood,miscellaneous?

If you have ideas how to lower these cost that is great!
I'm most interested in your thought process on evaluating true cost.