WO-2026-0022

On the bench Assembly

4 × Discovery Bench with Tubs – Sage · replenishment for the shelf

Planned › Cut & machined › On the bench › Finishing › Complete Due 14 Sep 2026 · in 28 days

Pick list — 4 off the bill of material

Every quantity here is the bill multiplied out. Running the build takes them out of stock.

Code	Material	Required	Issued	On hand	Unit cost	Line cost
MAT-BP18-BB	Birch plywood 2440×1220 × 18mm BB/BB	4.8 sheet	4.8	166	$218.50	$1,048.80
MAT-BP12-BB	Birch plywood 2440×1220 × 12mm BB/BB	2 sheet	2	15	$152.00	$304.00
MAT-BIR-EDG	Birch edging tape 22mm, per lineal m	60 lm	60	2,011	$2.95	$177.00
FIN-OIL-SG	Hardwax oil, sage tint — per litre	1.48 L	1.48	64	$68.50	$101.38
FIN-SAND-120	Abrasive belt 120 grit	2.56 ea	2.56	29	$8.90	$22.78
HW-CONF-50	Confirmat screw 7×50	100 ea	100	12,195	$0.18	$18.00
HW-GLIDE	Felt glide, screw-in	28 ea	28	644	$0.95	$26.60
PKG-CTN-L	Carton, large, double wall	4 ea	4	754	$7.20	$28.80
PKG-CORNER	Corner board, per lineal m	16 lm	16	1,362	$0.85	$13.60
Materials						$1,740.96

Bench time booked

Each booking costs at the rate of the bench that did the work — CNC is dearer than sanding

When	Who	Bench	At stage	Minutes	Rate / h	Cost
10 Aug 2026, 8:00 am	Pete Rasmussen	Edging	Cut & machined	116	$88.00	$170.13
10 Aug 2026, 3:00 pm	Tane Rangi	Assembly	On the bench	225	$94.00	$352.50
17 Aug 2026, 10:45 am	Wiremu Ngata	CNC Router	Cut & machined	294	$115.00	$563.50
17 Aug 2026, 11:45 am	Anahera Wilson	Sanding	On the bench	154	$82.00	$210.47
Total				789		$1,296.60

What this actually costs to make

Materials plus the bench time, per unit

$759.39

each, over 4 in this batch

Materials: $1,740.96
Booked labour: $1,296.60
Batch cost: $3,037.56

List price each $798.00

Margin each $38.61 · 5%

The materials half comes off the bill on its own. The labour half only exists because the time is booked against the job as it moves — without it, the cost of a piece is the plywood and nothing else.

Where the time went

CNC Router	4 h 54 min	$563.50
Assembly	3 h 45 min	$352.50
Sanding	2 h 34 min	$210.47
Edging	1 h 56 min	$170.13

Job details

Making: 52418-12 Sage
Batch: B-260162
Raised: 29 Jul 2026
Due: 14 Sep 2026
Planned time: 17 h
Booked time: 13 h 9 min -23%
Owner: Dave Kuiper