WO-2026-0037
Complete Assembly2 × Waka Play Boat – Punga · replenishment for the shelf
Planned › Cut & machined › On the bench › Finishing › Complete
Due 20 Aug 2026
Pick list — 2 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 | 4.4 sheet | 4.4 | 166 | $218.50 | $961.40 |
| MAT-BP12-BB | Birch plywood 2440×1220 × 12mm BB/BB | 2 sheet | 2 | 15 | $152.00 | $304.00 |
| MAT-BP06-BB | Birch plywood 2440×1220 × 6mm BB/BB | 1.6 sheet | 1.6 | 9 | $86.00 | $137.60 |
| MAT-BIR-EDG | Birch edging tape 22mm, per lineal m | 56 lm | 56 | 2,011 | $2.95 | $165.20 |
| FIN-OIL-PG | Hardwax oil, punga tint — per litre | 1.4 L | 1.4 | 7 | $68.50 | $95.90 |
| FIN-SAND-120 | Abrasive belt 120 grit | 2.4 ea | 2.4 | 29 | $8.90 | $21.36 |
| HW-CONF-50 | Confirmat screw 7×50 | 52 ea | 52 | 12,195 | $0.18 | $9.36 |
| HW-GLIDE | Felt glide, screw-in | 16 ea | 16 | 644 | $0.95 | $15.20 |
| PKG-CTN-L | Carton, large, double wall | 2 ea | 2 | 754 | $7.20 | $14.40 |
| PKG-CORNER | Corner board, per lineal m | 16 lm | 16 | 1,362 | $0.85 | $13.60 |
| Materials | $1,738.02 | |||||
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, 4:35 pm | Wiremu Ngata | CNC Router | Cut & machined | 316 | $115.00 | $605.67 |
| 07 Aug 2026, 10:45 am | Anahera Wilson | Sanding | On the bench | 122 | $82.00 | $166.73 |
| 07 Aug 2026, 2:50 pm | Lucy Hargreaves | Assembly | On the bench | 269 | $94.00 | $421.43 |
| 14 Aug 2026, 4:20 pm | Pete Rasmussen | Edging | Cut & machined | 131 | $88.00 | $192.13 |
| 17 Aug 2026, 10:25 am | Ellie Naumann | Finishing | Finishing | 195 | $98.00 | $318.50 |
| Total | 1,033 | $1,704.46 | ||||
What this actually costs to make
Materials plus the bench time, per unit
$1,721.24
each, over 2 in this batch
- Materials
- $1,738.02
- Booked labour
- $1,704.46
- Batch cost
- $3,442.48
List price each $1,621.00
Margin each -$100.24 · -6%
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 | 5 h 16 min | $605.67 |
| Assembly | 4 h 29 min | $421.43 |
| Finishing | 3 h 15 min | $318.50 |
| Edging | 2 h 11 min | $192.13 |
| Sanding | 2 h 2 min | $166.73 |
Job details
- Making
- 52226-12 Punga
- Batch
- B-260177
- Raised
- 03 Aug 2026
- Due
- 20 Aug 2026
- Completed
- 12 Aug 2026
- Planned time
- 16 h
- Booked time
- 17 h 13 min + 8%
- Owner
- Dave Kuiper
Book bench time
Costed at the rate of the bench that did the work.