written off against the product or whether it can be spread over
a
number of
products.
2 Is the
tooling to
be
used
solely for
the product concerned?
If specific tooling has
to be developed then the entire cost will have to be put against the product.
3 What are the direct labour
costs
per item?
4 What are the other labour costs involved? In this category consider
supervision costs, inspection costs, labouring costs, setting costs, etc.
5 What is the power
cost?
6 Are
there
any finishing
processes required
- if
so,
what are their
costs?
1 What are the materials
costs?
8 Are any overhead
costs
to be included?
Problem ...
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