WO-2026-0036

Complete Upholstery

9 × Sound Absorbing Panel — Single Circle – Oat · for SO-2026-0394 (Auckland Kindergarten Association)

Planned › Cut & machined › On the bench › Finishing › Complete Due 03 Sep 2026

Pick list — 9 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
ACO-FELT-24	Acoustic polyester 24mm, per m²	9 m2	9	439	$79.40	$714.60
HW-CLIP-PN	Fastmount panel clip, wall series	90 ea	90	601	$5.20	$468.00
PKG-CTN-L	Carton, large, double wall	9 ea	9	754	$7.20	$64.80
Materials						$1,247.40

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
07 Aug 2026, 4:55 pm	Anahera Wilson	Sanding	On the bench	58	$82.00	$79.27
12 Aug 2026, 10:45 am	Pete Rasmussen	Edging	Cut & machined	50	$88.00	$73.33
12 Aug 2026, 4:45 pm	Raj Patel	Finishing	Finishing	76	$98.00	$124.13
13 Aug 2026, 9:05 am	Moana Tipene	Upholstery	On the bench	112	$96.00	$179.20
17 Aug 2026, 1:35 pm	Jess Mattingly	CNC Router	Cut & machined	141	$115.00	$270.25
Total				437		$726.18

What this actually costs to make

Materials plus the bench time, per unit

$219.29

each, over 9 in this batch

Materials: $1,247.40
Booked labour: $726.18
Batch cost: $1,973.58

List price each $191.00

Margin each -$28.29 · -15%

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	2 h 21 min	$270.25
Upholstery	1 h 52 min	$179.20
Finishing	1 h 16 min	$124.13
Sanding	58 min	$79.27
Edging	50 min	$73.33

Job details

Making: 52037-12 Oat
Batch: B-260176
Raised: 07 Aug 2026
Due: 03 Sep 2026
Completed: 10 Aug 2026
Planned time: 7 h 30 min
Booked time: 7 h 17 min -3%
Owner: Dave Kuiper