ÜM06

COST EXPLANATION FILE

SEASON 2021/2022
 TABLE OF CONTENTS

ABSTRACT....................................................................................................................................................... 3

PROTOTYPE COMPOSITION & COSTS ....................................................................................................... 4

CURRENT COST INDICATORS ...................................................................................................................... 5

OTHER MAIN INDICATORS ....................................................................................................................... 6

MATERIALS PRICE BASE .............................................................................................................................. 7

FASTENERS PRICE BASE .......................................................................................................................... 9

MONOCOQUE PROCESS ............................................................................................................................. 10

MOULD PREPARATION ........................................................................................................................... 10

CARBON FIBER PREPARATION .............................................................................................................. 13

BIBLIOGRAPHY............................................................................................................................................. 18
ABSTRACT

The Cost Explanation File

pretend details with more
precision all costs involved
with manufacture processes
of our prototype. This
document explains the
principal basis for explaining
the machining used for
process and, in other part,
the costs incurred in the use
of the machine, applications
and materials.
 1 PROTOTYPE COMPOSITION & COSTS

63 Assemblies
Parts: 284 Complexity of
Manufacture
10% ReUsed assemblies for his
16% process
Usual Manufacture

Complex Assembly

Buy
32%

57

New Parts
42% 6

87%
Of the materials used in
the manufacture as of the
Stocktaking 2021
 CURRENT COST INDICATORS
2
For the correct calculation of manufacturing and process costs, we must take into account
beforehand the current economic scenario in which we find ourselves. That is why we
establish these indicators as a guide when establishing the final price of these processes.

We are currently immersed in a period of

8,4%
economic turmoil due to various events that
have taken place in the world, which not only
affect the global economy, but also Spain. This
means that, as of April 2022, the inflation rate or
better known in Spain as IPC (Consumer Price
Index) has increased by 6.2%, reaching an
inflation rate of 8.4%.
This macroeconomic data is indicative, not only
for the increase of the materials used for the
manufacture of the prototype, but also for the
consumption of the general services used for the
execution of the prototype.

According to the data provided by the INE for the

last quarter of 2021 on price increases among the

­ 5,3%
various sectors (primary, secondary and tertiary),
we highlight the increase of:
- 4.3% on energy consumption
- 0.3% for industrial goods
- 0.7% on services
Taking into account the continuous use of these
services for the achievement of the processes, it
is envisaged that the use of any of these will
On budget
comprise an increase of:

20%
In conclusion, the calculation of the
increase in the cost of production taking
into account the above data, also taking
into account the increase in variable costs,
such as energy and the operation of capital
goods, gives us a result of an increase of

On process costs
 OTHER MAIN INDICATORS
Other factors to be taken into account in terms of the relationship between processes and
costs are those related to business liquidity, as well as the level of trade credit negotiations
with our suppliers..

28 21
Suppliers PYMES
From the current number of suppliers that provide us with all the materials necessary for the
implementation and running of all the processes, we have identified that 21 of these 28 suppliers are
Small and Medium Enterprises; which translates into less bargaining power due to the fact that these
companies have less financial muscle when it comes to granting commercial credits to customers for
the supplies given.
To reflect data on trade credits granted on the supplies given, we can see:

Commercial
Credit Granted: 3
As we can see, of the 15 suppliers of
materials and supplies throughout the
manufacturing execution, only 3
companies have granted commercial

15
credits for the payment of these.
This means that, if the project budget
had a lower liquidity status, the delays
in meeting cash payments significantly
affect the continuity of all the
manufacturing processes: from the
manufacture of parts to the complete
assembly of the whole prototype.
Cash
Payments: 12

The final translation of the latter data ¯ Menor ­ More Risk

could be defined in 2 established
principles, which will subsequently be
Granting of of delays
involved in all phases of the Credit in
manufacturing process and which we
define as: Commercial Manufacturing
 3 MATERIALS PRICE BASE
All these materials have been used throughout the manufacturing process. All prices
shown in the following table have been calculated based on the price offered by the
supplier, this also considering fluctuations in prices due to the increasing inflation rate.
For this reason, we also indicate the next acquisition date as part of the calculation of the
price change and the price increase compared to previous periods.

SE 84LV HEC, HMC &

IMC UD Prepreg
35,80 40 m3 1.432,00€
145-600g/m2 –
40% Resin Content March 2022

SE 84LV HEC UD
1.148,00 1 u. 1.148,00€
Prepreg 150 - 600g/m2

Carbon Fiber Fabric

Sarge 2x2 3K 27,81€ 6 u. 166,86€
CARBON FIBER

160g/m2 – 1100 mm

Carbon Fiber Woven

Commercial Sample
2,85€ 12 u. 34,2€
Biaxial 300g/m2 –
250x200mm
Stocktaking 2021
Fiberglass fabric
Serge 2x - 200g/m2 2,81€ 12 u. 33,72€
1000 mm

Commercial sample
Carbon Fiber + Fiberglass
Plate 1,52€ 6 u. 9,12€
50 x 50 x 2,5 mm

Round Steel Tube E220,

EN 10305-3 Plicking 0,80€ 3 2,40€
ALUMINIUM &

16x1,5 – 6m
STEEL

Stocktaking 2021
Aluminium Plate
53,96€ 1 53,96€
80x150x220

Aluminium Plate
32,66€ 1 32,66€
100x110x140
 Purplak Polyurethane Foam
Stocktaking 2021 200,21€
Sheet 80kg/m3
MATERIALS
MOULDS

MDF Wood Boards 40mm February 2022 1.919,82€

Mould Release Wax 450gr Stocktaking 2021 15,92€

Desmolune 01 Stocktaking 2021 50,00€

Crystic Primecoat Gun

Catalyst X-8

G3 Premium Polishing Paste

Polishing Paste Polarshine

M35
COMPOSITES

Epoxy kit for Cosmetic Finish

6650gr
CURRENT QUOTE:
Stocktaking 2021
Hardener EE60 for Epoxy 1.325,86€
Resin

Hardener EE12 for Epoxy

Resin / Fast Curing

Epoxy Lamination Kit for Fast

Curing 6750gr

Coremat XM2 2mm

1000x1000 mm

Poly Vinyl
1 u. 9,08€ 9,08€
OTHER MATERIALS

Alcohol (PVA

Redux 609 U – Stocktaking CURRENT QUOTE: 15,82€

300 gr. 2021

Acrylic Varnish
BESA 2C 34,91€ 2 u. 69,82€
BRILLIANCE
 FASTENERS PRICE BASE

TU-HEX-DIN934-I8I-
0,06€ 80 u. 4,80€
LL13-(A2K)-M8

TU-HEX-DIN934-I8I-
0,08€ 6 u. 0,48€
LL19-(A2K)-M12
NUTS

TU-HEX-DIN439-B-
0,03€ 16 u. 0,48€
A2-LL7-M4

TU-HEX-DIN934-I6I-
0,03€ 78 u. 4,68€
LL10-(A2K)-M6

TU-HEX-DIN934-
0,08€ 2 u. 0,16€
I10I-LL16-(A2K)-M10

TOR-ISO4762-12,9-
0,23€ 80 u. 18,40€
LL6-M8x30

TOR-ISO4762-10.9- Stocktaking 2021 0,13€ 16 u. 2,08€

3-(A2K)-M4X30
BOLT

TOR-ISO4762-12,9-
0,24€ 2 u. 0,48€
(A2K)-M10x30

TOR-ISO4762-10.9-
0,26€ 12 u. 3,12€
10-(A2K)-M12X130

TOR-ISO4762-12,9-
0,19€ 78 u. 14,82€
LL5-M6x20

CIRCLIP ASEG-
0,48€ 20 u. 9,60€
DIN472-J-28x1,2
OTHERS

BRIDLE NYLON 66
0,13€ 60 u. 7,80€
300mm x 4,8mm

BRIDLE NYLON 66
0,14€ 60 u. 8,40€
300mm x 9mm

TOTAL FASTENERS COST 75,30€

 MONOCOQUE PROCESS

1 MOULD PREPARATION
La preparación de los moldes comprende diferentes fases que relatamos a
continuación:

STEP 1: DISEÑO Y PROGRAMACIÓN

DEL MOLDE
Mould preparation starts with the
importation of a 3D file to Aspire
software, where CAD is converted to
CNC-reading code. Software can be
edited to custom milling parameters
to adjust precision, surface
roughness and milling time.

SOFTWARE ASPIRE VECTRIC

10.512

Cost of license 1.800€

License duration Unlimited

STEP 2: CNC MACHINING

CNC router machine is calibrated under material coordinates and a 3 steps process is
approached: gross milling (faster but rough), fine milling (precise but slow) and a final
perimeter cutting to obtain the final part.

CNC MACHINE PEREZ CAMPS MINI TEC CAM

60/90

Power for
Cost of Machine 5.700€ 3,2 Kw
operation

Useful Life (in years) 10 Use hours 75

Average
Anual Depreciation 570€ 152,80€
Price / hour
 STEP 3: MOULD ASSEMBLY

Because of CNC limitations and raw

material thickness, CAD models need
to be splitted to suit maximum
dimensions. After machining, sections
are bonded using Polyurethane
adhesive.

MATERIALS USE POR MOULD PREPARATION

Polyurethane Adhesive
5 u. x 6,80€ 34€
600gr.

Sanding
Process
SANDING MACHINE BOSCH PSM 100A

Price of machine 57,99€

% Capacity of use 85%

OTHER MATERIALS USED

Sanding Sheets 5 u. x 4,09€ 20,45€

STEP 4: MOULD PAINTING

To avoid surface porosity and vacuum

leaks, surface is painted with acrylic paint

MATERIALS USE POR MOULD

PAINTING

Bicomponent car
1 u. 22,80€
rigging KSMOS

Mould Sealer 1 u. 18,15€

Cheamlease
1 u. 14,46€
Mould Cleaner

3u. x
Sanding Sheets 12,27€
4,09€

Poly Vinyl
1 u. 9,08€
Alcohol (PVA

STEP 5: MOULD FINAL PREPARATION

Surface is sanded until a

gloss finish is achieved.
Then, cracks and major
defects are covered by
heat-resistant tape.
Mould sealer is then
applied, and the mould
release gives a final layer
that avoids the composite
to be bonded.
 CARBON FIBER
2 PREPARATION
Del número actual de proveedores que nos suministran todos los materiales necesarios para la
realización y marcha de todos los procesos, hemos pasado a identificar que 21 de estos 28
proveedores son Pequeñas y Medianas Empresas; lo que se traduce en menor poder de
negociación debido a que estas empresas poseen menor músculo financiero a la hora de
conceder créditos comerciales a los clientes por los suministros dados.
Para reflejar datos de los créditos comerciales concedidos sobre los suministros dados, podemos
ver:

STEP 1: MANUAL CUTTING

Carbon fibre prepregs are cutted by scissors
to achieve the correct dimensions. Paper
printed and on-the-mould tape templates are
used to achieve a precise fitting.
MATERIALS USE POR MANUAL
CUTTING

Scisorss 1 u. 3,90€

Cutter 1 u. 5,20€

STEP 2: LAMINATION
Prepregs are laided in the pattern and compacted
with carbon fibre knives. Sequential layers are
placed until the final lay-up thickness is achieved.

Layers are placed overlapped to each other to

guarantee load transfer between plies.

MATERIALS USE POR LAMINATION

SE 84LV HEC, HMC & IMC

UD Prepreg
1 u. 1.432,00€
145-600g/m2 –
40% Resin Content

SE 84LV HEC UD
1 u. 1.148,00€
Prepreg 150 - 600g/m2
 STEP 3: VACCUM BAGGING
Vacuum bag is used to ensure all plies are
compacted to avoid delamination inside the
material, and to press the material into the mould
to achieve the best precision copy.
Materials over the prepreg are:
- Bleeder: to avoid resin filtrations
- Breather: to allow air to escape through the
bag and to exert homogeneous pressure in
the component
- Vacuum bag: to avoid vacuum leaks
- Putty tape: to bond the vacuum bag to the
mould or to itself to achieve an entrapped
air volume

STEP 4: MOULD CURE

Curing of the resin occurs under temperature and
time. For better surface finnish and maximum
structural properties, a low ramp heating is used,
allowing resin to flow into the fibers and into pattern
surface.

COST CURE

MOULD CURE CYCLES 2 u. 1.400€

STEP 5: DRILLED HOLE

In some moulds, as the monocoque, some pick up points are
easier to place in this stage. A drill is used to locate these holes,
and a steel pin marks the point location.
Steel pins are pretreated with mould release to ease its removal.

MATERIALS USE POR DRILLED HOLE

Round Steel Tube E220, EN

1 u. 0,80€
10305-3 Plicking 16x1,5 – 6m

Cheamlease Mould Release 1 u. 14,46€

 STEP 6: MOULD RELEASE

After curing, vacuum bag is removed and the cured mould

can be removed from the pattern

MATERIALS USE POR MANUAL CUTTING

Cheamlease Mould
1 u. 14,46€
Cleaner

Poly Vinyl Alcohol (PVA 1 u. 9,08€

STEP 7: FIRST SKIN

After applying mould release again, the first skin is
placed following templates and orientation indications
to achieve the desired structural properties.

MATERIALS USE POR LAMINATION

SE 84LV HEC, HMC & IMC

UD Prepreg
1 u. 1.432,00€
145-600g/m2 –
40% Resin Content

SE 84LV HEC UD
1 u. 1.148,00€
2
Prepreg 150 - 600g/m

STEP 8: DEBULK
Debulk is used after the first ply. It is a cold vacuum bagging
process that compacts the initial layer into the mould, but without
curing it.

MATERIALS USE POR DEBULK

Tubular vacuum bag 50
1 u. 14,52€
micron 60 cm FIPO180
 STEP 9: CURE
As the previous curing, the first skin is cured
to achieve a solid component. Difference
with the pattern exists as now a peel ply is
used to achieve a suitable bonding surface
for the core.

COST CURE

CURE CYCLES 1 u. 700€

STEP 10: CORE BONDING

Core (Foam or honeycomb) is placed where desired.
Honeycomb can be cutted with cutter and foam can be
machined to acquire its final dimensions and form.

MATERIALS USE POR CORE BONDING

Honeycomb 4.5-1/ 8-10 5052T

1 u. 640,00€
1220x2440mm

Honeycomb 4.5-1/ 8-07 5052T

1 u. 743,00€
1220x2440mm

STEP 10: SECOND SKIN

MATERIALS USE POR SECOND SKIN

SE 84LV HEC, HMC & IMC UD Prepreg

1
145-600g/m2 – 1.432,00€
u.
40% Resin Content

SE 84LV HEC UD 1
1.148,00€
Prepreg 150 - 600g/m2 u.
 STEP 10: 2º CURE
As the previous curing, the first skin is cured to
achieve a solid component. Difference with the
pattern exists as now a peel ply is used to
achieve a suitable bonding surface for the core.

COST CURE

CURE CYCLES 1 u. 700€

STEP 11: CLEANING

Cleaning after curing is an important process for eliminating
excess of epoxy resin. Always being awareness of not
sanding carbon fiber pattern

MATERIALS USE POR CLEANING

Dremel Sanding and

1 u. 105€
spares

Acetone 1 u. 6,96€

Polyvinyl alcohol 1 u. 9,08€

STEP 11: SPRAY APPLICATION

As a last step for getting a good

finishing touch spray application MATERIALS USE POR CLEANING
covers carbon fiber pore and
shiny appearance
Acrylic Varnish BESA
2 u. 69,82€
2C BRILLIANCE
 BIBLIOGRAPHY
TOR-ISO4762-10.9-10-(A2K)-M12X130. (2022). Wurth.es; Würth. https://www.wurth.es/tor-
iso4762-10-9-10-a2k-m12x130
BOSCH. (2021, June 9). BOSCH Multilijadora con cable PSM 100 A. LEROY MERLIN.
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hpl-o-compacto-fenolico/#mdfestandar
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trimestre de 2022. Ampproject.org; elEconomista. https://www-eleconomista-

es.cdn.ampproject.org/v/s/www.eleconomista.es/economia/amp/11801776/Los-costes-de-las-
pymes-subieron-un-23-en-el-primer-trimestre-de-
2022?amp_gsa=1&_js_v=a9&usqp=mq331AQKKAFQArABIIACAw%3D%3D#amp_tf=Da
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%2F22%2FLos-costes-de-las-pymes-subieron-un-23-en-el-primer-trimestre-de-2022.html
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Raise Pressure on ECB. Bloomberg.com; Bloomberg.
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to-raise-pressure-on-ecb
La inflación en la zona euro en 2021 y 2022: subyacente y regresiva, pero aún no desbocada -

Center for Economic Policy - EsadeEcPol. (2022, January 19). Center for Economic Policy -
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gasolinas... pero la cesta de la compra sigue encareci. Www.20minutos.es - Últimas
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Other data related to the manufacturing process have been provided by

Ü Motorsport Database (Own realisation).