X-COM tutorial - what is the best thing to manufacture and sell

I'm sure a lot of players manufacture items in X-COM to sell them and earn money, but do they manufacture the best item for selling? the one that makes the best profit?
Well, here I'll show how to find out what is the best item to make and sell!

To find out what is the best item to make and sell, you need to find out how much money you earn per hour you spend on manufacturing this item.
I've made an simple algorithm to calculate how much profit you make per hour of manufacturing a specific item
The algorithm is:
Selling Value - Cost To Produce
__________________________ = Profit Per Hour
Hours To Produce

just to make it shorter:
SV - CTP
_______ = PPH
HTP

This way you can find out what is worth to make and sell, so far the best item i found in X-COM1 is laser cannon, here I'll show how I calculate the laser cannon's Profit Per Hour or PPH
SV = 211,000
CTP = 182,000
HTP = 300

Now when we got all the info we need:

211,00 - 182,000
______________ =
300

29,000
______ = 96.666
300

So the laser cannon PPH is 96.666! it means you earn 96.666$ per hour of engineer work, for example if you got 10 engineers working on laser cannon you earn 966.66$ per hour! Of course you will actually earn all the money after you will finish manufacturing the items and selling them.

ENJOY!