The info in this guide is based on the vanilla game.
The profits are based on base item values and educated workers.
The Merchants
There are 5 merchants in the game. They are willing to buy and sell the following raw materials.
Food
Buys
- Everything
Sells
- Food
Special Notes:
He will buy stockpile items at reduced prices.
Goods
Buys
- Ale
- Coats
- Fuel
- Iron
- Logs
- Stone
- Textiles
- Tools
Sells
- Ale
- Coats
- Fuel
- Iron
- Logs
- Stone
- Textiles
- Tools
General
Buys
- Everything
Sells
- Everything except Seeds
and Livestock
Seed
Buys
- Coats
- Fuel
- Iron
- Logs
- Stone
- Textiles
- Tools
Sells
- Seeds
Livestock
Buys
- Coats
- Fuel
- Iron
- Logs
- Stone
- Textiles
- Tools
Sells
- Livestock
Universal Goods
These are resources that can be produced and sold to every merchant in the game for profit.
Firewood 
Cost to Produce: 2
Total Value: 16
Profit: 14
Iron Tools 
Cost to Produce: 7
Total Value: 16
Profit: 9
Leather Coats 
Cost to Produce: 20
Total Value: 30
Profit: 10
Steel Tools 
Cost to Produce: 13
Total Value: 20
Profit: 7
Warm Coats 
Cost to Produce: 30
Total Value: 40
Profit: 10
Wool Coats 
Cost to Produce: 10
Total Value: 30
Profit: 20
Written by WAND3R3R_R33C3