The cost of making a pair of shoes varies from brand to brand. For instance, it costs Nike around $16 to make a pair of Air Jordans. This includes materials, labor, overhead and factory profit.
In 2001 in the United States, it cost $4 to produce a pair of New Balance shoes, while it cost $1.30 in China. Although the majority of New Balance production is in China, there are a few factories left in the United States due to certain productivity gains. Most U.S. employees work in small teams and are able to produce three shoes an hour, while in China it take three hours to make one shoe.