WO-2026-0032

Complete Assembly

13 × Gross Motor Play Gym — 4 Piece – Birch · replenishment for the shelf

Planned › Cut & machined › On the bench › Finishing › Complete Due 15 Sep 2026

Pick list — 13 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	32.5 sheet	32.5	166	$218.50	$7,101.25
MAT-BP12-BB	Birch plywood 2440×1220 × 12mm BB/BB	14.3 sheet	14.3	15	$152.00	$2,173.60
MAT-BP06-BB	Birch plywood 2440×1220 × 6mm BB/BB	11.7 sheet	11.7	9	$86.00	$1,006.20
MAT-BIR-EDG	Birch edging tape 22mm, per lineal m	416 lm	416	2,011	$2.95	$1,227.20
FIN-OIL-CL	Hardwax oil, clear, low-tox — per litre	10.27 L	10.27	79.43	$62.50	$641.88
FIN-SAND-120	Abrasive belt 120 grit	17.55 ea	17.55	29	$8.90	$156.20
HW-CONF-50	Confirmat screw 7×50	182 ea	182	12,195	$0.18	$32.76
HW-GLIDE	Felt glide, screw-in	78 ea	78	644	$0.95	$74.10
PKG-CTN-L	Carton, large, double wall	13 ea	13	754	$7.20	$93.60
PKG-CORNER	Corner board, per lineal m	117 lm	117	1,362	$0.85	$99.45
Materials						$12,606.23

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
06 Aug 2026, 7:50 am	Raj Patel	Finishing	Finishing	1,150	$98.00	$1,878.33
07 Aug 2026, 7:15 am	Jess Mattingly	CNC Router	Cut & machined	1,976	$115.00	$3,787.33
07 Aug 2026, 10:00 am	Pete Rasmussen	Edging	Cut & machined	973	$88.00	$1,427.07
10 Aug 2026, 7:15 am	Dave Kuiper	Assembly	On the bench	1,602	$94.00	$2,509.80
12 Aug 2026, 8:15 am	Anahera Wilson	Sanding	On the bench	953	$82.00	$1,302.43
Total				6,654		$10,904.96

What this actually costs to make

Materials plus the bench time, per unit

$1,808.55

each, over 13 in this batch

Materials: $12,606.23
Booked labour: $10,904.96
Batch cost: $23,511.19

List price each $1,765.00

Margin each -$43.55 · -2%

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	32 h 56 min	$3,787.33
Assembly	26 h 42 min	$2,509.80
Finishing	19 h 10 min	$1,878.33
Edging	16 h 13 min	$1,427.07
Sanding	15 h 53 min	$1,302.43

Job details

Making: 52261-11 Birch
Batch: B-260172
Raised: 17 Aug 2026
Due: 15 Sep 2026
Completed: 10 Aug 2026
Planned time: 117 h
Booked time: 110 h 54 min -5%
Owner: Dave Kuiper