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If the base item from which the wondrous item is constructed has some value (for example it is made out of a special material), I assume that we add that value to the total cost as well as to the construction cost.
Is there a general rule about that? A friend of mine mentioned that odd numbers in the cost were a bad thing.

Anthony Adam |

From the rules in the book under Other Considerations, it says that an item price may be based on actual worth. I take this as meaning if the value of items in construction outweigh or are a substantial portion of the cost, then yes it should be factored in. That is only my understanding though.

RonarsCorruption |

Sometimes, you're going to have a weird number. It's not the end of the world - but judges do prefer rounder numbers because they look nicer.
That said, if you were to make an wondrous item that, say, included an adamantine dagger (which IIRC costs 2,001 gp), you would calculate the cost of the item beforehand, and then add that 2,001 gp to both the price and the cost of the item for the base item. So, an adamantine dagger with an anchor token built in would have price 2051gp, and a cost of 2026gp. And when the anchor was used, you have a nonmagical adamantine dagger left over.