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Manuf

act
uri
ngCostEst
imat
ingFact
or

1.BahanBaku I
temi
zed

2.Ut
il
it
as I
temi
zed

3.TenagaKer
jaOper
asi
onal
/pr
oduksi I
temi
zed

4.Bungabank I
temi
zed

5.Bi
ayat
erkai
ttenagaker
ja

a.Pay
rol
lov
erhead 22–45%ofl
abor(
no3)

b.Super
visor
y,mi
scel
l
aneousl
abor 10–30%ofl
abor

c. Labor
ator
ychar
ges 10–20%ofl
abor

Tot
al 42–95%ofl
abor

Ty
pical 60%ofl
abor

6.Bi
ayat
erkai
tinv
est
asi
/aset

a.Mai
ntenance 2–10%ofpl
antcost

b.Oper
ati
ngsuppl
i
es 0.
5–3%ofpl
antcost

c. Env
ironment
al 0.
5–5%ofpl
antcost

d.Depr
eci
ati
on 5–10%ofpl
antcost

e. Local
taxes,
insur
ance 3–5%ofpl
antcost

f
. Pl
antov
erheadcost 1–5%ofpl
antcost

Tot
al 12–38%ofpl
antcost

Ty
pical 26%ofpl
antcost

7.Bi
ayaPemasar
an

a.Pat
entandr
oyal
ti
es 0–5%ofsal
es(
hasi
lpenj
ual
an)

b.Packagi
ng,
stor
age 0–7%ofsal
es

c. Adm cost
s 2–10%ofsal
es

d.Di
str
ibut
ionandsal
es 2–10%ofsal
es

e. R&D 0.
5–4%ofsal
es
Tot
al 4,
5–37%ofsal
es

Ty
pical 20%ofsal
es

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