Print the catalog (pages 1 and 2) once per pair. Print the Budget Sheet (page 3) and the tax table (page 4) one per student or team.
Pages 1 and 2: The Furnishing Catalog
Every price is a realistic 2026 price for Long Island and is marked. Three columns for every item:
- New (a box icon): from a store, in a box, with a warranty.
- Secondhand (a recycle-arrow icon): from a thrift store, a yard sale, or a marketplace listing. You check it yourself before you buy.
- DIY (a hammer icon): the parts to make it yourself. The price is the parts. The labor is the client's, or yours.
A dash in a column means that item is not sold that way. "None" under DIY means there is no safe or practical way to make it.
Sales tax: everything in this catalog is taxed at 8.625 percent. Food is not taxed; furniture is. Compute the tax once, on the subtotal, at the bottom of the Budget Sheet. (In real life a yard sale item from a neighbor usually has no sales tax collected; for this project, tax everything so the math is one rule.)
Beds and sleep
| # | Item | Size | New | Secondhand | DIY (parts) | Quality note |
|---|---|---|---|---|---|---|
| 1 | Twin bed frame, metal or wood | 3 by 6.5 ft | $129 | $45 | $60 (a wood platform from two sheets of plywood and 2 by 4s) | Secondhand: check every bolt and slat. DIY platform is sturdy and low, good for a walker or wheelchair user at the right height. |
| 2 | Full bed frame | 4.5 by 6.5 ft | $179 | $60 | $80 (platform) | Same checks as above. |
| 3 | Twin mattress | 3 by 6.5 ft | $149 | dash | none | Never secondhand: bed bugs, dust mites, stains, no warranty. |
| 4 | Full mattress | 4.5 by 6.5 ft | $229 | dash | none | Never secondhand. The Ahmed card's full bed already has one; do not buy it again. |
| 5 | Bunk bed, twin over twin, with rails and ladder | 3.5 by 6.5 ft, 5.5 ft tall | $299 | $110 | none | Secondhand: the top rail must be there and the ladder must be solid. Do not build one. |
| 6 | Crib, meets current safety standard | 2.5 by 4.5 ft | $189 | $70 (only if made after 2011 and the seller has the model number) | none | Older drop-side cribs are banned. Check the recall list. When in doubt, new. |
| 7 | Crib mattress, firm | fits crib | $69 | dash | none | Never secondhand. Firm and tight-fitting for safe sleep. |
| 8 | Mattress protector, waterproof | twin or full | $25 | dash | none | Cheap insurance for any mattress. |
| 9 | Bed risers or lowering blocks (set of 4) | adjusts bed height 3 to 5 in | $18 | $5 | $6 (wood blocks) | For the walker user (higher) or the wheelchair user (to 20 inches). |
Seating
| # | Item | Size | New | Secondhand | DIY (parts) | Quality note |
|---|---|---|---|---|---|---|
| 10 | Armchair with arms, firm seat | 2.5 by 2.5 ft | $189 | $45 | none | For the walker user: arms he can push up from, seat about 19 in high. Secondhand: sit in it; press the seat; check the legs. |
| 11 | Desk chair, adjustable | 1.5 by 1.5 ft | $79 | $20 | none | Secondhand: the gas lift must hold. |
| 12 | Rocking chair or glider | 2.5 by 3 ft | $159 | $40 | none | For night feedings. Secondhand: no cracks in the runners. |
| 13 | Loveseat, seats two | 3 by 5 ft | $349 | $90 | $70 (a pallet frame and two cushions) | Secondhand: smell it, lift the cushions, check for pests. Tiny house: it must fit through a 3-ft door. |
| 14 | Bench, plain | 1.5 by 4 ft | $89 | $30 | $25 (a 2 by 12 board and two legs) | Entry bench: 16 to 18 in high so a child can sit. |
| 15 | Bench with storage inside | 1.5 by 4 ft | $149 | $50 | $40 (a plywood box with a hinged lid) | DIY lid needs a soft-close or a stop so it does not slam on fingers. |
| 16 | Folding chairs, pair | 1.5 by 1.5 ft each | $40 | $12 | none | Tiny house: they fold and hang on a wall. |
| 17 | Floor cushion, large | 2 by 2 ft | $35 | $10 | $8 (foam and a fabric cover, sewn in Unit 5) | For Luz's play spot. |
Tables and desks
| # | Item | Size | New | Secondhand | DIY (parts) | Quality note |
|---|---|---|---|---|---|---|
| 18 | Desk, 4 ft, open underneath | 2 by 4 ft | $149 | $40 | $35 (a hollow door blank on two file cabinets, or on wall brackets) | Wheelchair user: open underneath, 27 to 30 in high. The DIY version can be set to any height. |
| 19 | Wall-mounted fold-down desk | 1.5 by 3 ft | $99 | $30 | $30 (a shelf board, two folding brackets, a piano hinge) | Tiny house and shared bedroom: folds away. Must be screwed into studs. |
| 20 | Nightstand | 1.5 by 1.5 ft | $59 | $15 | $12 (a crate) | Walker user: put the lamp and the phone within reach from the bed. |
| 21 | Small dining or work table, folds, seats two | 2.5 by 2.5 ft | $119 | $35 | $40 (a tabletop on folding legs) | Tiny house: two laptops and two plates at once. |
| 22 | Changing table with rail | 1.5 by 3 ft | $139 | $40 | $15 (a changing pad with a strap, on top of a dresser, item 25 or 26) | The DIY version is what most families do: the pad goes on a dresser at waist height. Anchor the dresser. |
Storage
| # | Item | Size | New | Secondhand | DIY (parts) | Quality note |
|---|---|---|---|---|---|---|
| 23 | Dresser, 5 drawer | 1.5 by 5 ft, 4 ft tall | $249 | $60 | none | Anchor it to the wall in any room with a child. Wheelchair user: drawers above 48 in are out of reach. |
| 24 | Dresser, small, 3 drawer | 1.5 by 3 ft, 2.5 ft tall | $129 | $35 | $45 (a cube unit with fabric drawers) | Low enough for an 8-year-old or a seated user. |
| 25 | Bookcase, 3 shelf | 1 by 3 ft, 3.5 ft tall | $79 | $20 | $25 (three boards and cinder blocks, or brackets) | Anchor it. Shelves for Grandpa's photos at eye height from the bed. |
| 26 | Cube storage, 9 cubes | 1 by 3 ft, 3 ft tall | $69 | $25 | none | Toys, shoes, folded clothes. Add fabric bins (item 28). |
| 27 | Wardrobe or closet system (rod and shelves) | 2 by 4 ft | $199 | $50 | $40 (a closet rod kit and two shelves) | Wheelchair user: the DIY rod can be hung at 48 in or lower. Tiny house: this is the clothes storage. |
| 28 | Fabric bins, set of 4 | fit a cube | $24 | $8 | $10 (four cardboard boxes covered in fabric) | One bin per person for shoes in the entry. |
| 29 | Wall hooks, set of 5, screw-in | mounts on the wall | $22 | $6 | $8 (five hooks and a board) | Entry: two rows, one at 60 in for adults and one at 40 in for kids. Screw into studs. |
| 30 | Floating shelves, pair | 1 by 2 ft each | $39 | $12 | $15 (boards and brackets) | A photo shelf, a spot for keys and mail. |
| 31 | Under-bed bins, pair, with wheels | fit under a bed | $32 | $10 | $8 (two low boxes on furniture sliders) | Not for a bed at walker height that has no clearance underneath. |
| 32 | Shoe rack, 3 tier | 1 by 2.5 ft | $29 | $8 | $10 (two boards and dowels) | Entry: keeps the mat clear. |
Lighting
| # | Item | Size | New | Secondhand | DIY (parts) | Quality note |
|---|---|---|---|---|---|---|
| 33 | Table lamp | fits a nightstand | $39 | $10 | none | Check the cord for cracks on a secondhand lamp. Put the switch where the client can reach it from the bed. |
| 34 | Floor lamp | 1 by 1 ft base | $59 | $15 | none | Cord along the wall, not across the path. |
| 35 | Clip-on desk lamp, LED | clips to a desk or shelf | $24 | $8 | none | Mia's study corner: light that does not wake Luz. |
| 36 | LED bulbs, pack of 4 | 9 watt, replaces 60 watt | $12 | dash | none | The green choice: 51 watts saved per bulb every hour it is on. |
| 37 | Plug-in night lights, pair, with light sensor | plug into an outlet | $14 | dash | none | On the path from the bed to the door. Safety feature for the walker user, the baby's room, and the entry. |
Floor, window, walls, finish
| # | Item | Size | New | Secondhand | DIY (parts) | Quality note |
|---|---|---|---|---|---|---|
| 38 | Area rug, 5 by 7 ft, low pile, with non-slip pad | 5 by 7 ft | $89 | $30 | $20 (carpet remnant bound with tape, plus a pad) | Walker or wheelchair user: low pile only, taped down, or no rug at all. Recycled-fiber rugs count as a green choice. |
| 39 | Cordless blinds or curtains with a rod, no dangling cords | fits a 4-ft window | $49 | $12 | $18 (a tension rod and a pair of curtains, sewn in Unit 5) | Baby's room: cordless is the rule, not a want. |
| 40 | Paint, 1 gallon, low-VOC, plus roller, tray, and tape | covers one bedroom | $58 | dash | none | Low-VOC is a green choice (fewer fumes). One gallon does most bedrooms. Secondhand paint: only a sealed, unopened can, and rarely. |
Not in the catalog but free or nearly free: a plant from a cutting (green choice, $0 to $5); a family photo wall (frames secondhand, item 30 for the shelf); a mirror from a thrift store ($10 to $20, use item 30's line and write "mirror"); a rubber-backed entry mat ($15 new, write it in). Write any extra item on a blank line with a price you can defend.
Page 3: The Budget Sheet
Name(s): ______________________ Date: __________ Client: ______________________ Budget: $______ Tax rate: ______ percent
Needs first. Wants after, only if money is left. Every piece on your plan is a line.
| Line | Item # | Item | Column (New / Secondhand / DIY) | Price | Running subtotal |
|---|---|---|---|---|---|
| 1 | |||||
| 2 | |||||
| 3 | |||||
| 4 | |||||
| 5 | |||||
| 6 | |||||
| 7 | |||||
| 8 | |||||
| 9 | |||||
| 10 | |||||
| 11 | |||||
| 12 | |||||
| 13 | |||||
| 14 | |||||
| 15 | |||||
| 16 |
Subtotal (add every line once): $______
Sales tax (subtotal times 0.08625, or use the table on page 4): $______
Total (subtotal plus tax): $______
Budget: $______ Under or over by: $______ Circle: UNDER / OVER
The trade-off box (fill if you went over, or if you changed your plan)
| What I changed | Was | Now | Saving |
|---|---|---|---|
Three justifications
Use the five-step decision model: name the choice, list options, weigh each against what matters to the client, decide, look back.
- I chose ______________________ new because the client needs ______________________, and new gives ______________________ (quality, safety, warranty) that secondhand does not.
- I chose ______________________ secondhand because the client needs ______________________, and I checked ______________________ before buying. It saved $______ for ______________________.
- I chose ______________________ DIY or free because the client needs ______________________, and the parts cost $______. Who builds it: ______________________.
Frame for ELL students: "I chose ___ (new / secondhand / DIY) for ___ because the client needs ___."
Word bank: budget (bütçe / orçamento / presupuesto), tax (vergi / imposto / impuesto), total (toplam / total / total), new (yeni / novo / nuevo), secondhand (ikinci el / de segunda mão / de segunda mano), make it (kendin yap / faça você mesmo / hazlo tú mismo).
Teacher initials on the final total: ______
Page 4: Sales tax table at 8.625 percent
Find the subtotal closest below yours, then add the tax on the rest by hand, or multiply the whole subtotal by 0.08625. Every row: subtotal, tax, total.
| Subtotal | Tax | Total | Subtotal | Tax | Total | Subtotal | Tax | Total | Subtotal | Tax | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|
| $10 | $0.86 | $10.86 | $20 | $1.73 | $21.73 | $30 | $2.59 | $32.59 | $40 | $3.45 | $43.45 |
| $50 | $4.31 | $54.31 | $60 | $5.18 | $65.18 | $70 | $6.04 | $76.04 | $80 | $6.90 | $86.90 |
| $90 | $7.76 | $97.76 | $100 | $8.63 | $108.63 | $110 | $9.49 | $119.49 | $120 | $10.35 | $130.35 |
| $130 | $11.21 | $141.21 | $140 | $12.08 | $152.08 | $150 | $12.94 | $162.94 | $160 | $13.80 | $173.80 |
| $170 | $14.66 | $184.66 | $180 | $15.53 | $195.53 | $190 | $16.39 | $206.39 | $200 | $17.25 | $217.25 |
| $210 | $18.11 | $228.11 | $220 | $18.98 | $238.98 | $230 | $19.84 | $249.84 | $240 | $20.70 | $260.70 |
| $250 | $21.56 | $271.56 | $260 | $22.43 | $282.43 | $270 | $23.29 | $293.29 | $280 | $24.15 | $304.15 |
| $290 | $25.01 | $315.01 | $300 | $25.88 | $325.88 | $310 | $26.74 | $336.74 | $320 | $27.60 | $347.60 |
| $330 | $28.46 | $358.46 | $340 | $29.33 | $369.33 | $350 | $30.19 | $380.19 | $360 | $31.05 | $391.05 |
| $370 | $31.91 | $401.91 | $380 | $32.78 | $412.78 | $390 | $33.64 | $423.64 | $400 | $34.50 | $434.50 |
| $450 | $38.81 | $488.81 | $500 | $43.13 | $543.13 | $550 | $47.44 | $597.44 | $600 | $51.75 | $651.75 |
| $650 | $56.06 | $706.06 | $700 | $60.38 | $760.38 | $750 | $64.69 | $814.69 | $800 | $69.00 | $869.00 |
| $850 | $73.31 | $923.31 | $900 | $77.63 | $977.63 | $950 | $81.94 | $1,031.94 | $1,000 | $86.25 | $1,086.25 |
| $1,050 | $90.56 | $1,140.56 | $1,100 | $94.88 | $1,194.88 | $1,150 | $99.19 | $1,249.19 | $1,200 | $103.50 | $1,303.50 |
| $1,250 | $107.81 | $1,357.81 | $1,300 | $112.13 | $1,412.13 | $1,350 | $116.44 | $1,466.44 | $1,400 | $120.75 | $1,520.75 |
| $1,450 | $125.06 | $1,575.06 | $1,500 | $129.38 | $1,629.38 |
The hidden number: to land at or under $400 with tax, the subtotal has to be $368 or less. To land at or under $1,500, the subtotal has to be $1,380 or less. Say this out loud in Step 3 of Lesson 4.13.