+
Loaded rate = wage × burden (employer taxes and insurance on labour). Rent and bills go under Operation expenses — don’t count them in both.
-| Equipment | Cost ({unit}) | Setup (h) | Lifetime boards | Per board |
|---|
| Material | Order ({unit}) | Ship ({unit}) | Boards / order | Order (m) | Unload (m) | Per board |
|---|
| Process | Time (m) | Boards / run | Per board |
|---|
| Packaging | Time/board (m) | Materials/board ({unit}) | Per board |
|---|