I'd agree if manufacturing was all it took to run a business.
Farming is an ideal business: one day to plant plus one day to harvest. Play pool the other 363 days.
You obviously were never a farmer. lol
An operation like Dale has going is closer to a cottage industry than it is to manufacturing.
I used to ship a lot more packages than seven a day, and they needed a lot more protection (musical instruments) than some bubble wrap and a mailing tube. Maybe an hour's work for me on the average.
Bookkeeping costs? Really? With an operation this size you could use the back of a paper bag. A simple spreadsheet is all he'd really need.
Advertising costs? Basically none, aside from maintaining an active website and his E-bay account.
Payroll? Well, he says he has only one employee. My wife has a master's Degree in psychology and 15 years experience in her field as an administrator and she only pulls down $60K/yr. Dale would be a very generous man if he paid his helper $40k plus bennies for assembling cues.
If Dale isn't clearing $100K after expenses, I'll eat Mike Dechaine's size 9 hat.