Process Planning and Cost Estimation Local Author

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PROCESS PLANNING
AND
COST ESTIMATION
o
.
[Elective for VII Semester B.E. Mechanical Students]
As per the Latest Syllabus of Anna University

(Regulation - 2013)
Dr. V.JAYAKUMAR, M.E., Ph.D., M.B.A.,

Professor, Department of Mechanical Engineering
Saveetha School of Engineering
Saveetha University
Chennai - 602 105, Tamil Nadu
E-mail: jkmails2k2@yahoo.com
.&
J. INDU, B.E., ?v1.B.A.,
Freelance Writer, Chennai
LAKSHMI PUBLICATIONS
Plot No.73, VGP Gokul Nagar.,
nd
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Chennai-600 100, Tamil Nadu, INDIA.
Phone: 044 - 4952 3977, 98945 98598, 94433 51098
l e-mail: lakshmipublication@gmail.com.
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PROCESS PLANNING AND COST ESTIMATION

by Dr. V. Jayakumar
Dedicated to
First Edition: August 2004
Third Edition: June 2008 AD My School Teachers
Seventh Edition: June 2012
Nineth Edition: June 2014 who have shaped and cbistied me
Tenth Edition: June 2015
Revised Edition: June 2016 in a better fashion
Copyright © 2004 exclusive by Dr. V. Jayakumar, Author

All Rights Reserved
No part of this publication can be reproduced, stored in a retrieval

system or transmitted in any form or by any means, mechanical,
photocopying, recording or otherwise, without the prior written
permission of the author.
Price: Rs.220/-
.~
ISBN 978-93-83103-03-4
Published by and copies can be had from:
LAKSHMI PUBLICATIONS
Plot No.73, VGP Gokul Nagar,
2nd Main Road (40 Feet Road)~
Perumbakkani, Chennai-600 100,
Tamil Nadu, INDIA ..
Phone: 044 - 4952 3977
Mobile: 98945 98~98, 94433 51098
e-mail: lakshmipublication@gmail.com.
suchitrapublications@gmail.com
Typeset at: Himalaya Graphics, Phone: 98845 69405

I
II
PREFACE TO THE REVISED EDITION
I
Due to recent changes in the syllabus of Anna University, it becomes
essential to revise this book. Therefore. this edition is thoroughly revised
and enlarged so as to meet the requirements of the studentsto a larger
extent.
An tmit on 'Introduction to Process Planning' and 'Process Planning
Activities' have -been added newly in this edition. Also previous years'
question papers of Anna University are solved and those problems are
incorporated at appropriate sections of the text. Besides, the more
realistic cost data (such as material cost, labour cost, process cost, etc.)
are being used in cost estimation and machining time calculations.
The author thanks the students and teachers of the subject for their
magnificent response to the book.
Suggestions will be gracefully accepted
June, 2016 DR. V. JAYAKUMAR
PREFACE TO THE FIRST EDITION

"It is the supreme art of the teacher to awaken
jay in creative expression and knowledge."
- Albert Einstein
I
It is indeed a great pleasure and proud privilege for me to present this
treatise on 'P,:ocess Planning and Cost Estimation', to the immediate
benefit of Mechanical Engineering students who are taking Anna
University Examinations. This boole is written in tune with the latest
syllabus of Anna University and I have taken the syllabus as a guide for
the organisation of this book.
This text is written in a simple and easy-to-follow language, so that
even an average student can grasp the subject by self-study. At the end of
each chapter review and summary, review questions and many problems
for practice with answer are given for the students to solve them.
ANNA UNIVERSITY CHENNAI (R-2013) SYLLABUS
The author's responsibility here is to stress abundantly that he lays no
ME6005: PROCESS PLANNING AND COST ESTIMATION
I ~.I ! I: I
claim to the original research in preparing this book. Many of the subject
matters that are available in. the works of eminent authors have been
made freely. Perhaps what I may claim, in all modesty, is that I have tried
~I
to fashion the vast amount of materials available from primary and
secondary sources into coherent body of description and analysis.
I take this opportunity to extent my heartiest thanks to all my
Objectives: To introduce the process planning concepts to make
colleagues, friends, students and well wishers for their suggestions and
cost estimation. for various products after process planning.
constant support. I also wish to acknowledge with thanks the efforts of
Outcomes: Upon completion of this course, the students can able
Mrs. D. Nirmala Durai and Lakshmi Publications for bringing out this
to apply the concepts of process planning and cost estimation for
book successfully. Special: thanks to Ms. D. Shobana - Himalaya
various products.
Graphics, who is responsible for the grand look of this text.
UNIT I: INTRODUCTION TO PROCESS PLANNING 10 hours
Introduction - Methods of process planning -- Drawing
interpretation - Material evaluation - Steps in process selection -
Production equipment and tooling selection.
Finally, I would like to. make an affectionate acknowledgement to my
UNIT II: PROCESS PLANNING ACTIVITIES 10 hours
wife Mrs. J. Indu, B.E., and my son Sneh an, for their forbearance and I Process parameters calculation for various production processes -
understanding. Selection of jigs and fixtures - Selection of quality assurance
Any errors, omissions and suggestions for the further improvement of methods - Set of documents for process planning - Economics of
the book are most welcome at jkmails2k2@yahoo.com. process planning - Case studies.
UNIT III: INTRODUCTION TO COST ESTIMATION 8 hours
August, 2004 V. JAYAKUM4R
Importance of costing and estimation - Methods of costing -
Elements of cost estimation - Types of estimates - Estimating
procedure - Estimation of labor cost, material cost ~ Allocation of .
overhead charges - Calculation of depreciation cost.
UNIT IV: PRODUCTION COST ESTIMATION 8 hours
Estimation of different types of jobs - Estimation of forging shop-
Estimation of welding shop - Estimation of foundry shop.
UNIT V MACHINING TIME CALCULATION 9 hours
Estimation of machining time - Importance of machine time
calculation - Calculation of machining time for different lathe
operations, drilling and boring - Machining time calculation for
milling, shaping and planning - Machining time calculation for
grinding.
Total Number of Periods: 45
Contents
1.1. Introduction ...................•..............................•..................... 1.1

1:.1.1. What is meant by Process Planning? " 1.1
1.1.2. Process Planning Defined 1.1
1.1.3. Importance of Process Planning , 1.2
1.2. Process Planning: The DesignlManufacture Interface
(Technological View of Process Planning) 1.2
1.2.1. Product Design and Manufacture Cycle ~ 1.2
1.2.2. Process Planning: Link Between Design and
Manufacturing , 1.5
1.2.3. Responsibilities of Process Planning Engineer 1.6
1.3. Process Planning Activities 1.7
1.3.1. Drawing Interpretation 1.9
1.3.2. Material Evaluation and Process Selection 1.9
1.3.3. _ Selection of Machines, Tooling and
Workholding Devices 1.10
1.3.4. Selecting Process Parameters 1.11
I
1.3.5. Selecting Quality AssuranceMethods .: : : : L i2
1-.3.6. Cost Estimating 1.12
1.3.7. Process Planning Documentation 1.13
1.3.8. Communicate Process Knowledge 1.15
I 1.3.9. Inputs and Outputs of Process Planning - 1.15
I
1.4. Process Planning Methods
..~~,
(Approaches to Process Planning) ••........•.....••.....•.......... 1.16
1.5.- Manual Process Planning 1.17
\
1.5.1. Traditional Approach 1.17
1.5.2. Workbook Approach H •••••••••••••••••• 1.18
Contents~ IC~31
L[gJ..;.;;... =.~:::....J" Process Planning and Cost Estimation 1.14. Overview of Engineering Materials for
Manufacture .........•............................................................ 1.35
1.5.3. Advantages of Manual Process Planning 1.18
1.14.1. Classification of Materials for Manufacture 1.35
1.5.4. Disadvantages of Manual Process Planning > •••••••••••• 1.18
1.14.2. Metals and their Classification ~ 1.38
1~6. Computer Aided Process Planning (CAPP) ..•............... 1.19
1.14.3. Polymers 1.40
1.6.1. Benefits of CAPP ..............•................................................ 1.19
1.14.4. Engineering Ceramics rAl
• 1.6.2. Approaches of CAPP 1.20
1.14.5. Composites 1.42
1.7. Retrieval (or Variant) CAPP System 1.20
1.7.1. 1.15. Material Selection Process and Methods •.••...••;. 1.43
Procedure for Using Retrieval CAPP System ~ 1.20
1.15.1. Material Selection Process 1.43
1.7.2. Advantages of Retrieval CAPP System, ; ,. 1.21
1.15.2. Material Selection Methods ~ 1.44
1.7.3. Drawbacks of Retrieval CAPP System 1.22
1.8. 1.16. Material Evaluation Method ..•................•..•••..........•••..•••1.44
Generative CAPP Systems ..........•.••.....................•.......... 1.22
1.8.1. 1.16.1. Shape or Geometry Considerations lAS
Components of a Generative CAPP System 1.23
1.16.2. Material Property Requirements ~ 1.46
1.8.2. Advantages of Generative CAPP 1.23
1.16.3. Manufacturing Considerations 1.47
1.8.3. Drawbacks of Generative CAPP System 1.23
1.9. Selection of Process Planning System 1.23 PROCESS SELECTION ...•.......................................................... 1.47
DRAWING INTERPRETATION &O.~ •••••••••••••••••••• 1.24 1.17. Introduction Process Selection o t.47
1.10. Int~oduction ...............................•..... _.. ~ 1.17.1. Classification of Manufacturing Processes 1.47
1.24 1.1S. Factors in Process Selection 1.49
1.11. A Brief on Engineering Drawing 1.25 1.18.1. General Guidelines for Process Selection 1.50
1.11.1. Types of Drawing 1.25
1.19. Process Selectiou·Method
1.12. Information on the Drawing Sheet Required for (Steps in Process Selection) 1.51
Process Planning (Critical Processing Factors) ••..........• 1.30 1.19.1. Stages of Process Selection , 1.51
1.12.1. Dimensions 1.31 PRODUCTION EQUIPMENT AND
1.12.2. Material Specifications l.31
TOOLIN'G SELECTION ••••..•.• . e e 1.57'
1.12.3. Special Material Treatments 1.31
1.20. Introduction to Production Equipment and .
1.12.4. Tolerances, Limits and Fits .. ;. 1.31
.Tooling Selection oc. 1.57
1.12.5. Geometrical Tolerancing 1.33
1.21. Factors in Equipment Selection •..............•.••••....••....•••.•1.•.58
1.12.6. Surface Finish 1.34
1.21.1. Technical Factors 1.59
MATERIAL SELECTION AND EVALUATION 1.35
1.21.2. Operational Factors 1.61
1.13. Introduction .•........•.......••...•..........•.....•......••...........•...•..•..1.35
[CAl Process Planning and Cost Estimation
Contents Ic.s!
1.22. Machine Selection Method
2.6.3. Fixtures 2.16
(Steps in Machine Selection) 1.62
2.6.4. Jigs Vs. Fixtures 2.17
1.22.1. Stages of Machine Selection 1.63
2.7. Reasons for Using Jigs and Fixtures (purpose and
1.23. Factors in Tooling Selection ...................•........................ 1.64
Advantages of Jigs and Fixtures) ~•...... 2.17
1.23.1. Constraints on Tool Selection 1.66
2.S. Elements of Jigs and Fixtures 2.1S
.
II;
1.23.2. Operating Requirements for Tool Selection 1.67

2.9. Principles of Jigs and Fixture Design
1.23.3. Factors affecting Tooling Performance 1.68 (Factors Influencing .Jigs and Fixtures Design) 2.18
1.24. Tooling Selection Method ......••.....~ 1.69 2.10. General Factors in Workholder Design and Selection. 2.21
Review and Summary 2.11. Types of Jigs and Fixtures ....••........•.•~•.•.•.............•..••....••2.21
.........••.••••.•.........•.••••.........•.......•........••..... .1...7'1
2.11.1. Types of Jigs ~ 2.21
Review Questions ..........•..•••.••••.............•... c •••••••••••••••••••••••••••••••••••• 1.74
2.11.2. Types of Fixtures 2.22
2.11.3. Standard Parts for Jigs and Fixtures 2.23
2.1. Introduction ........•................... · e e e 2.1 SELECTION OF QUALITY ASSU~NCE METHODS ...• u ••• 2.23
PROCESS PARAMETERS CALCULATION 2.1 2.12. Introduction .......•.............• o 2.23
2.2. 2.12.1. What is Quality and TQ~?.; 2.24
Process Parameters (What are Process Parameters") .... 2.1
2.3. 2.12.2. Basic Principles/Concepts of TQM 2.25
Cutting Speed ~..................................•.........•.
2.2
2.3.1. Factors Affecting the Selection of «utting Speed 2.2 2.12.3. TQM Framework (Elements ofTQM) ........................•...... 2.25
2.3.2. Calculation of Cutting Speed 2.4 2.13. Basic Quality Strategies
2.3.3. Spindle Speeds and Stroke Speeds .. ~ 2.7 (Detection Vs Prevention Strategy) ••...•...............••...•.••••2.26
-2.4. .:Feed and Feed Rate~::~..~40~.~~••••••• ~~~~~~~•••••••••••• =.~ 2.13.1.

2.26
Detection Strategy .. ;..-;-.~--;-.~...~; .~
2.4.1. 2.10 2.13.2. Prevention Strategy 2.27

2.4.2. Factors Affecting Feed Rate 2.10 2.14. Seven Statistical Tools of Quality (Q-7 Tools) .....••••~.••••2.27
2.5. Selection of Feed Rate 2.11 2.15. Statistical Quality Control 2.28
Depth of Cut
•••••••.••••••••.•.•...•.••.•...•.....•..........•...•.•...••.2.•.•1•3..•
2.5.1. Selection of Depth of Cut 2.14 2.15.1. What is Statistical Quality Control? 2.28
2.5.2. Machining Time Calculations 2.14 2.15.2. Assignable and Chance Causes ofVariations ~ 2.29
SELECTION OF JIGS AND FIXTURES 2.15 2.16. Control Charts •••...•••.•••..••••..•••...••••.• . . . e • ••••• •• ••••••••••••••••••
2.30
2.6. 2.15.1. What is a Contro1 Chart? 2.30
Introduction ..••••.•.•••.••....•...•..•............•.............•....•.....•.•2...•
2.6.1. 2.16.2. Types of Control Charts 2.31
15' Workholding Device
2.6.2. 2.17. Control Cbarts for Variables
2.15
..•....•••.•.•••..•.•.•......•••..•••.•2•.•3•1
Jigs 2.16
L.;.rBil.:::...·.··· .:_:.6..J. Process Planning nd Cost Estimation Contents 1 (:.71
a
2.18. Control 2.32 2.27.2. Break-Even Analysis for Process Selection 2.50
Charts for Attributes 2.27.3. Machine Break Points (Equipment Selection) 2.54
2.19. Process Capability .....•. c 2.33
2.19.1. Process Capability Indices 2.27.4. Break-Even Analysis for Make or Buy Decisions 2.55
(Measures of Process Capability) 2.33 2.28. Case Study ............................•................................... ~ 2.57
2.19.2. Process capability Index Cpk ..........•.•..•.............................. 2.34 Review and Summary
2.20.
2.20.1.
Inspection and Measurement
Objectives of Inspection
2.35
2.35
I Review •......••.....•..........••.••.••••.••.........•.••••••••••.•...•2•.•5..9
Questions ...................................•.•....................•.........•....•.... 2.63
2.20.2. Stages of Inspection (or Inspection Locations) 2.35

2.20.3. Methods ofInspection 2.36 3.1. Introduction ..................................•.•.........................•......... 3.1
2.2004. Types of Inspection 2.37 COST ESTIMA TIN"G ...........•...............••..•..............•.•.•..•....•..•.....••3.2
2.21. Measurement Instruments •............•.•..•........................... 2.38
3.2. Definition and Concept of Cost Estimating •.................... 3.2
2.21.1. Measurement Instruments Used for Variables Inspection. 2.38
3.3. Importance of Cost Estimating ...................•..................... 3.3
2.21.1. Measurement Instruments Used for Attributes Inspection. 2.39
3.4. Objectives of Cost Estimation ~ 3.3
2.22. Selecting Measuring Instruments (Factors to be
3.5. Functions of Cost Estimation ...........................................• 3.4
Considered for Selecting Measuring Instruments) 2.40
3.6. Types of Estima tes ~..............................•......... 3.4
2.23. Set of Documents Required for Process Planning
3.6.1. Classification of Cost Estimates Based
(Information Required for Process Planning) ......•.....•.• 2.41
Upon Design Level 3.6
ECONOMICS OF PROCESS PLANNING •.•...........•..•.... u •••••••• 2.42
3.7. Methods of Estimating ..........................................•............ 3.7
2.24. Introduction
•.•.•.......••••....•••.....•....•••••.•..•••.....•.•............. .2.•..42 3.7.1. Note on Parametric and Statistical Estimation 3.9
I
2.25. lJ rea k- Even Aualysts ~........•.••••...•....;..;.. ee
3.8. Data Requirements for CostEstimatirig.:.~::~:.:.~~·.·~~::~·~~~.~- 3-~- -l--
2.43 3.8.1. ·--·· Data Sources 3.1 i
2.25.1. What is it? 2.43 3.9. Importance of Realistic Estimates , 3.12
2.25.2. Aims ofBreak.-Even Analysis 2.43 3.10. Elements of Cost Estimation (Components of a .Job
2.25.3. Break-Even Point 2.44 Estimate) (Constituents of Estimation) ......•...•.•.......•....• 3.13
2.25.4. Determination of Break-Even Point 2.44
2.26. The Algebraic Method 2.44
3.11. Cost Estimating Procedure , 3.15
2.26.1. Contribution ~ 2.45
3.12. Estimate Form eo •••••••••••••••••••• 3.17
2.26.2. PN Ratio (i.e., Profit -- Volume Ratio) 2.46
COSTING OR COST ACCOUNTING 3.19
2.27. The Graphical Method (Break-Even Chart) 3.-13. Definition and Concept ..............••••...............•.•.......... ~....• 3.19
.•.•••••.•..••..2..46
3.14. Objectives of Cost Accounting 3.19
2.27.1. Margin of Safety 2.47
Contents --l:c~91
[C:ijJ Process Planning and Cost Estimation
3.24.3. Production or Manufacturing or Office Cost 3.34
3.15. Importance of Costing · 3.20
J.24.4. Total Cost 3.34
3.16. Difference between Estimating and Costing 3.21
3.24.5. Selling Price · 3.35
3.17. Methods of Costing ..............•..........•.................................
3..22 30.2'5. Ladder' of Cost 0. 3.35
CLASSIFICATION & ELEMENTS OF COST . ESTIMATION OF MATERIALS COST 3.37
3.24 3.26. Determination of Materials Cost. ...•....•...•.•.••••••.......•..•3.•.37
3.18. Classifica tion of Cost ..............................................•........ 3.2;1 3".27. Formulae Summary .•.........•..................•..•......... _.~....••.•••3. .37
. 3.18.1. Classification of Cost According to Elements 3.25 3.27.1. Densities of Materials ~ 3.43
3.18.2. Classification of Cost According to Function 3.25
3.18.3. Classification of Cost According to Variability 3.26
Illustrative Examples 3.44
3.18.4. Classification of Cost into Direct and Indirect Costs 3.27 .......•...........•••.•••.................•:•~•.~.
ESTIMATION OF LABOUR COST 3.50
3.18.5. Classification of Cost According to
3.28. Determination of DirectLabour Cost 3.50
Capital and Revenue 3.27
3.28.1. Set up Time 3.50
3~19. Elements of Cost ..................••... H •• O ••••••••••••••••••••••••••••••••••• 3.27
3.28.2. Operation Time 3.51
3.20. Materials Cost .u ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 3.28
3.28.3. Tear Down: Time 3.51
3.20.1. Direct Materials Cost 3.28
3.28.4. Miscellaneous Allowances 3.51
3.20.2. Indirect Materials Cost 3.28
J.29. Allowances in Cost Estimation &
3.21.· Labour Cost 3.29
Calculating of Standard Time 3.52
3.21.1. Direct Labour Cost i 3.29
3.29.1. Need for Allowances ~ 3.52
3.21.2. Indirect Labour Cost 3.29
3.29.2. Calculation of Standard Time 3.54
3.22. Expenses ....•.......••..•.......•.....•.~••~~~·.~~_.~.~.~
~......•.3.J.O ~.'. 'ESTlMATION-OF"()\iERHEADS AND VARIOUS
3.22.1. Pi~e~Et-xpenses .: ~ .' COST COMPONENTS
•••.••...•....•••••••••••...•.............•.............•..•3•.5•.6•
3.30
3.30. Determination of Overheads and Various
3.22.2. Indirect Expenses (Overhead Expenses) 3.31 Cost Components 3.56
3.23. Analysis of Overhead Expenses 3.31 nlustrative Examples
3.23.1. Factory Expenses : 3.31 ..•••.•......•..•••....••••.•.•....•.....•••••.................3....5..7..
3.23.2. Administrative Expenses : 3.32 ALLOCATION OF OVERHEAD EXPENSES ••.•••.•3.79
.••...•••..._•
3.23.3. Selling Expenses 3.32 ~.3.33
3.23.4 .. Distribution Expenses .., 3.33 3.24.1. Prime Cost ~ ~
3.34
3.24. Components oOfCost ~
3.24.2. Factory or Works Cost.. 3.34 '3.31. Introduction _ , _ 3.79
1.32. Methods of Allocation of Overhead Expenses
~.•.••••••3•.79
3.32.1. Allocation by Percentage on Prime Cost .. _ _ _ 3.79
i
I
3.32.2. Allocation by Percentage on Direct Labour Cost 3.81
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LFG@J.=.~ •• ~1....:.0J-: Process Planning and Cost Estimation
Contents . IC.lll
4.4. Forging Operations 4.3
3.32.3. Allocation by Percentage on Direct Material Cost 3.82
4.5. Estimation of Material Losses in Forging ~ 4.4
3.32.4. Allocation by Man-hour Rate 3.83
4.6. Estimation of Forging Cost 4.6
3.32.5. Allocation by Machine Hour Rate , 3.84
Illustrative Examples .................................................................•...... 4.9
3.32.6. Allocation by Combination of Man-hour and
Machine-Hour Rate 3.87 ESTIMATION IN WELDING SHOP ...•...••.•~ 4.33
3.32.7. Allocation by Unit Rate 3.87 4.7. Welding : 4.33 .
DEP~IA TION .........••.•••.•••.........•....•••..................••..•.......•...... .3.S8 4.8. Types of Welding 4.34
3.33. D~finition and Concept of Depreciation .....••.................. 3.88 4.9. Types of Weld Join ts ...•................................................... 0' 4.34
3.34. Causes of Depreciation .,~ 3.S9 4.10. Estimation of Welding Cost 4.37
3.35. Methods of Depreciation 3.89 ESTIMATION OF GAS WELDING COST •............•.•.•••••.••.....4.
.38
3.35.1. Straight Line Method (or Fixed Instalment Method) 3.90
4.11. Gas Welding •....................................................••.............. 4.38
3.35.2. Diminishing Balance (or Reducing Balance) Method 3.92
4.12. Gas Welding Technique 4.38
3.35.3. Sinking Fund Method 3.95
4.12.1. Leftward or Forward Welding 4.38
3.35.4. Annuity Method 3.96
4.12.2. Rightward or Backward Welding 4.39
3.35.5. Sum of the Year's Digit Method 3.98
4.13. Estimation of Oxy-Acetylene Welding ................•.......... 4.39
3.35.6. Insurance Policy Method 3.100
4.14. Gas 'Cutting ••..... oo '• .- •••••••••••••••••• 4.41
3.35.7. Machine Hour Method 3.100
4.15. Estimation of Gas Cutting Cost : 4041
3.35.8. Production Unit Method 3.101
ESTIMATION OF ELECTRIC ARC WELDING COST •••.•...4.58
3.35.9. Revaluation (or Regular Valuation) Method 3.102
4.16. Electric Arc 'Welding .••.............••.....•..............•.•....•..•......4.58
3.35. 10. Retirement Method ~ - 3.102
4.17. Estimation of Electric Arc Welding Cost .....••.....••......... 4.59
Review and Summary •••.••.•...••••...........••.•.•••...........•••••••.........•..•.. 3.103
ESTIMATION IN FOUNDRY SHOP 4.70
Review Questions ........•.••.••...•................• ~......................••.•.••.....••• 3.10S
4.18. Foundry 4.70
Problems for Practice .•.•••••••....•.........•••.•..•.•....•........•..••••..•..•.••...• 3.110
60 •••••••••••••••••••••••••••••••••••••••••••
ESTIMATION OF PATTERN COST· 4.70

4.19. Pattern .....•..•..• e 4.70
4.20. Pattern Allowances
ESTlMATION IN FORGING SHOPo 4.1 ...••.•.••.....•.~.••.••.••.•~.•.•......••••••••••.••••.4....71
4.1. Forging ................••.............................................................. 4.1 4.20.1. Contraction or Shrinkage Allowance 4.71
4.2. Types of Forging •.•................•.•.....•.................................... 4.1 4.20.2. Draft Allowance , ; 4.72
4.3. Forging Processes 4.20.3. Machining Allowance 4.72
•••••••.....••...••••...•................•.•.•.....•..•.•..4....2. 4.20.4. Distortion Allowance ~ 4.72

~=fj='i~:L=)~'='~!;;J;_; -'-- Process Planning and Cost Estimation
Contents --,- EfJ..J.·31
4.20.5. Shake Allowance 4.72 5.12. Estimation of Machining Time for Shaping,
Planning and Slotting Operations oc •••••••••••••••••• ~••••••••••••• 5.58
4.21. Estimation of Pattern Cost oe 4.73
Problems Involving Shaping Operations ...••••...•......•............•........ 5.60
ESTIMATION OF FOUNDRY COST~ 4.73 '"i,.•...
4.22. Estimation of Foundry Cost ••......•.........••....•...•••....:•.•.. 4•.73 I Problems Involving
ESTIMATION
Planning
OF TIME FOR MILLING
Operations ..••••..••••...•...........•••••.•.•5. .63
Illustrative Problems .•..•.............•••••...•..•.......•...•.........•...............••• 4.76

OPERATIONS ....•...•..•....................••......•.•.•.•.....••....•..•..•..•. . e ••••••• 5.65
Review and Summary •••••........•....••••..•..................•••..•.•.••.... .:....•.•• 4.96
5.13. Estimation of Time for Milling Operations ...•..••.....••••..5.65
Review Questions .••..•.•••............•..•.•••.•..••...~......•.....•... ~•.•.••••.......•.••4.97
5.13.1. Determination of Added Table Travel 5.66
Problems for Practice 4.99
ESTIMATION OF TIME FOR GRINDING
OP.ERA TIONS
.•...•..•.....•.....•...••••••••.......•..••..••~...•••.•••••.•••••.......5••.76
5.1. Introduction •.•.•...........••..•..••..•............••..•.....•.....•..•...........5. .1 5 ..14. Estimation of Time for Grinding Operations •.•.......•..... 5.76
Review and Summary .......•....•.•..•.•.............•••.•...•...........•....••••.••.•.. 5.82
II
5.1.1. What is meant by Machining Time? 5.1
5.1.2. Terms Used in the Study of Machining Time 5.1 Review Questions ........•.............•••..•............••.•. ~..••.......•. o •••••••••••••••• 5.84
CALCULATION OF MACHINING TIME FOR Problems for Practice .................................• 0 •••••••••••••••••••••••••••••••••• 5.85
LATHE OPERA TIONS ~.•.........•................... e ••••••••••••••••••••••• '5.3 TWO MARKS Q&A u T.l- T.31
5.2. Turning Operation ......•..•........ ~.
I
u ••••••••••• u •••••••••••••••••••••••••••• '5.4 MODEL QUESTION PAPERS ...............•.....••.......•.... MQ.l -
5.3. External Relief Turning •.•.~ 5.11 MQ.8
5.4. Chamfering .••.•••......•...•..•••.•.•••..•..•...•..••...••.•...•.••.......•.5...•1.2• INDEX
I!
REFERE])iCES
5.5. Facing ....••••..••.•..•.............•..•.........•...........•••..•....•~. 5.14 DOO-

..
- ---5.6. -Knurfing., •.~...;•......~..~ ~~.:.-:. ~~.::.~.~~.-:..:...:~.~.=~-.~5~.=-i-s.-1~- .-
5.7. Drilling .•.•••.••••••...••......•••••••••••••..•.......•..•.•••..•...••.••••.5.•.1•.7
5.S. .•••• Boring ........••...•••••......••.•••~••...•oe.~••••••••••••••
I
~••••••••••••••••••••••••
5.9. 5.19· Reaming ••.•.•••••.••...•.....•...••••.•...••••••.....•••...• . . . . • • u • • •• • •• ••••••••
5~10. 5.22
Tapping .••••••.•••••.•..•...•• • o ••••••••••••••••••••••••••••••••••••••••••••••••• 5.23
S.ll. Threading (or Screw Cutting) ••.~•..•..••••.~••••••~•••••.•.•.•....•5. .26-
Problem on Taper Turning 5.29
•...••.•••• • e
Additional Special Problems '5.31.
ESTIMATION OF MACHINING TIME FOR SHAPING,
PLANNING AND SLOTTING OPERA TIONS .....•.••.•..••...•..••.5•.58
Introduction to
I Process
Planning
Learning Objectives
While reading and after studying this
chapter, you will be able to:
iii Define process planning and understand

the importance of process planning in
manufacturing environments.
o Discuss the various activities involved

in process planning.
iii Explain both manual and computer-

assisted process planning approaches.
o Differentiate between variant and

generative types of CAPPo
o Identify and interpret information from

the engineering drawing to aid the
process planning.
ItJ Describe the material selection methods

and material evaluation methods.
o Discuss the process selection method

employed in process planning.
o Identify and describe the factors in the

selection of machines and tools.
iii Describe the equipment selection and

tooling selection methods.
----------------------------_----
[ Unit I ]
Introduction to
Process Planning
1.1.1. What is meant by Process Planning?

./ It is understood that the product design for each product has been
developed in the design department. To convert the product design
into a product, a manufacturing plan is required. The activity of
developing such a plan is called process planning.
Process planning consists of preparing set of instructions that
describe how to manufacture the product and its parts.
The task of process planning consists of determining the
manufacturing operations required to transform a part from a rough
(raw material) to the finished state specified on -the engineering
drawing.
Process planning, also known as operations planning, is the
systematic determination of the engineering processes and systems
- to-manufacture a productcompetitively and economically
.
./ Process planning is a detailed .: specification which lists the
operations, tools, and facilities .
./ Process planning is usually accomplished in manufacturing
department.
1.1.2. Process PCanningDefined

./ Process planning can be defined as "an act of preparing a
detailed work instructions for the manufacture and assembly oj
components into a finished product in discrete part manufacturing
environments. "

/·l.z! Process P fanning and Cost Estimation Introduction to Process Planning --- 11.31
./ According to the American Society of Tool and Manufacturing
Engineers, "process planning is the systematic determination of
I
Customer
Market market
the methods by which a product is to be manufactured, research
economically and competitively. "
No
./ It consists of (i) the selection of manufacturing processes and
operations, production equipment, tooling and jigs & fixtures;
(ii) determination of manufacturing parameters; and
Modify
(iii) specification of selection criteria for the quality assurance
(QA) methods to ensure product quality.
1.1.3. Importance of Process Planning

Process planning establishes the link between engineering design Modify
and shop floor manufacturing. Since process planning determines how

a part/product wil1 be manufactured, it becomes the important Modify
determinant of production costs .and profitability. Also, production

process plans should be based en in-depth knowledge of process and
No
equipment capabilities, tooling availability, material processing After
Customer
sales
I
characteristics, related costs, and shop practices. The economic future data
orders
of the industry demands that process plans that are developed should
be feasible, low cost, and consistent with plans for similar parts. In
addition, process planning facilitates the feedback from the shop floor
to design engineering regarding t.h.emanufacturahiliry of alternative. No
1.2.1. Product D~sigr:aand Manufacture Cycle

Demand
./ Process planning is an intermediate stage between designing the data
product and manufacturing.
y/ A typical design and manufacture cycle is illustrated in Fig.l.l.
(Source: Peter Scallan).
Fig. 1.1. Design and manufacture cycle

[l~;4H Process Planning and Cost Estimation Introduction to Process Planning I.:j;~$1
./ As shown in Fig.I. I, the product design and manufacture- cycle> • The three main functions involved in the product design and
consists, of many stages, starting from customers' requirements manufacture are:
(through market survey) to sales, of manufactured product to the
customers. (i) Marketing and sales functions;
• The marketing department carries out market research and (ii) Design functions; and
identifies the potential market gap for new products. (iii) Manufacturing functions.
• If there is a market need for a new product, then a. new product
idea is generated. 1.2.2. Process Planning: Link Between Design and
Manufacturing
., Then, with the help of research and development (R&D) team,
e.product design specification (PDS),' will be developed. ~ The process planning activity is the link between design and
manufacturing functions.
• The PDS is used to generate a various potential solutions at the
concept design stage and the best solution is finalized after ./' Fig.l.2 illustrates how the process planning becomes. the design
evaluation. and manufacture interface (Source: McMahon and Browse)
• In the detail design stage, all the necessary information (such as
~
I
drawing, bill of material, etc.) that are required to manufacture
the product will be generated.
product; validate the design and also identify manufacturing

I Process
improvements
• Then, a prototype of the product will be made based upon the Design
mod ification s
finalized product design in order to evaluate the function ofthe
facilities required. I
• After fixing the problems in the prototype, a trial batch will be I
•
manufactured as part ofthe pilot and test runst~ge.
Now the process plan is prepared. The process plan ·provides
the detailed set of work instructions that describe how to
--
I
manufacture the product and its parts. market through sales" team. Also sales department
• Once the process plan is ready, the manufacture of the product provides market feedback, which is again the first stage
starts. of the next design and manufacture cycle; and the cycle
• Finally, the manufactured product will be rolled out to the repeats again and again.
Fig. 1.2. Process planning - the design/manufacture interface
v" The design and manufacturing time i.e., the time to market has to be
shortened as much as possible by the system. For that purpose, cross-
functional teams are employed to simultaneously work on the
design and manufacturing functions (instead of traditional over-the-
wall approach). This approach is known as simultaneous or
concurrent engineering.
Introduction to Process Planning _
Process Planning and Cost Estimation
---------------------
1.2.3. Responsibilities of Process Planning Engineer
The specialists managing the process planning task are called ./ The different steps or specific activities involved in process
process engineers or process planners. The various responsibilities of a planning are summarised in Table 1.1.
process engineer are given below: Table 1.1. Process planning activities
1. Interpreting part print analysis, and symbols.
2. Gathering the fundamental details of product design, such as
I Step 1: Drawing Interpretation-Al·mlysis of the finished part
requirements as specified in the engineering design.
(i) type of rough stock, (ii) dimensional tolerances, Step 2: Material Evaluation and Process Selection-
(iv) production rate, Evaluating the materials specified and determining the
(iii) type of finish,
appropriate manufacturing processes.
(v) production volume, (vi) scrap losses,
Step 3: Selection of Machines, Tooling and Workholding
(vii) downtime, (viii) design changes, etc. Devices--Selecting the proper equipment to accomplish
3. Selecting the machining processes. the required operations.
Step 4: Setting Process Parameters--Establishing specific
4. Selecting proper machining with allied tooling based on:
parameters for each operation for each machine.
(i) required machine capability, (ii) set-up time,
Step 5: Selection of Quality Assurance Methods--Specifying
I
(iii) practical lot size, (iv) quality of parts, the inspection criteria for all critical processing factors.
=
(v) cost of tooling, and (vi) type of tooling. Step 6: Cost Estimating-Estimating the manufacturing costs
of producing a component/product.
5. Sequencing the operations.
Step 7: Preparing the Process Planning Documentation-I
6. Deciding on the inspection eqllipment in order to meet the Preparing routing sheets and operations list.
desired quality. Step 8: Communicating the manufacturing know/edge to the
7. Determining appropriate production tolerances. shopfloor
8. Determining proper cutting tools and cutting conditions.

./ Fig.l.3 illustrates the various process planning activities
9 ~ Calculating the overall times using work diagrammatically.
measurement techniques. Now, we shall discuss these activities, in detail, in the following
sections.
Introduction to Process Planning . li~
I i.81 Process Planning and Cost Estimation
1.3.1. Drawing Interpretation

Analyse
./ The first step in the process planning is to analyse the finished part
part requirernerjts
(Drawing Interpretation) requirements as specified in the engineering design. The
engineering design may be shown either on an engineering
Determine
drawing or in a CAD model format.
operation sequence ./ The component drawings should be analysed in detail to identify
(Material Evaluation and Process S~lection)
its features, dimensions, geometric tolerances, surface finish
specifications, the material specification and the number of parts
Select required.
equipment
(Selection of Machines, Tooling and Workholding Devices) ./ The part's requirement defined by its feature, dimensions,
tolerance specifications, etc., will determine the corresponding
processing requirements (such as operations encompassing part
Calculate
I
processing times shape generation, inspections, testing, heat treatment, .surface
(Setting Process Parameters) coating, packaging, etc.)
I
./ The interpretation of drawing is elaborately discussed separately in
Select Sections 1.10 - 1.12.
QAiinspection methods
(Selecting Quality Assurance Methods)
1.3.2. Material Evaluation and Process Selection
./ The second step in the process planning is material selection &
Estimate
evaluation and process selection.
manufacturing cost
(Cost E;otimating) ./ The selection of a sound, economic material is another important
I aspect of process planning. The primary parameters affecting the
Document choice of a material are:
process plan
(Preparing the Process Planning Documentation) (i) Function (ii) Appearance
(iii) Reliability (iv) Service life
(v) Environment (vi) Compatibility
mfg. engr .. ~ shop floor
(vii) Productivity (viii) Cost
v: The process planner should evaluate the materials specified along

Fig. 1.3. Process planning activities'
with design engineers, based on the availability of manufacturing
processes.
[!.l()I Process Planning and Cost Estimation Introduction to Process Planning L1,.1fl
../' In this step, the. sequence of operations required to transform the (i) Economic considerations: Due analysis should be made
features, dimensions, and tolerances on the part from a rough with respect to the initial cost, maintenance and running
(initial) to a finished state is determined
I cost. An alternative which results in lower total cost
../' The basic aim of this step is to determine the type of processing should be selected .
operation that has the capability to generate the various types of (ii) Production rate and unit cost of production.
(iii) Durability and dependability.
features, given the tolerance requirements.
(iv) Lower process rejection.
../' There are two alternative ways of viewing the decision process in (v) Minimum set up and put away times.
determining the sequence of operation. (vi) Longer productive life of machines or equipment.
1. The first view is to consider the processing evolution of the part (vii) Functional versatility i. e., ability to perform more than
from the rough (i. e., initial) state to the finished final state. In one functions.
this view, like in conventional production shop, material is ../' Machine selection generally requires determining how the part
removed or modified on the rough part in stages in order to would be processed on each of the alternative machines so that the
transform it to the finished part. best machine can be selected.
./ A lso at the machine selection phase, the firm has to decide whether
2. The second view is to consider part evolution from a finished
to make (manufacture) or buy (purchase) the component part.
state back to a rough/initial state. In this view, in contrast to the
./' In this regard, break-even analysis is the most convenient method
first view, the operation processing is planned by adding
for selecting the optimum method of manufacture or machine
material back onto the part.
amongst the competing ones .
../' It should be noted that the tolerance specifications are primary ../' The selection of machines and tooling is presented, in detail,
factors in determining the sequence of operations. separately in Sections 1.20 - 1.24.
../' The material evaluation and process selection are presented, in 1.3.4. S.electing Process.Pararneters _-_--_._.__.
,-
detail, in Sections 1.13 - 1.19. ._._
./' After an appropriate set of machines required is selected, the next
1.3.3. Selection of Machines, Tooling and Workholding
Devices step in process planning is to calculate the specific operation setup
times and cycle times on each machine.
../' Once the appropriate type of manufacturing process has been
./' The determination of setup times requires knowledge of available
determined, the next step in process planning is to select·
tooling and the sequence of steps necessary to prepare the machine
appropriate machines, equipment, tools and workholding devices
for processing the given workpiece.
tc accomplish the required operations.
../' For establishing accurate setup times, detailed knowledge of
../' There are many factors which influence the selection of machines. equipment capability, tooling, and shop' practice is required .
The following considerations are to be made while selecting a ./' The calculation of part processing time requires the determination
machine:
of the sequence of processing steps on each machine. This activity
is often called outplanning.
I
I
Il.lZI I Introduction to Process Planning 11.131
I
processes to be used; (iii) the batch size to be used; and (iv) make
./ After the given machining or processing time is calculated, the
appropriate times for part loading, parr unloading, machine
! or buy a component/product.
./ The cost estimating and calculations are presented elaborately in
indexing, and other factors involved in one complete cycle for
Units 3-5.
processing a part must be included to compute the expected
machine cycle time, I~ 1.3.7. Process Planning Documentation
.v With the calculated machine cycle time, allowances (for operator i .if Having selected the best processing alternatives and associated
personal time, fatigue time, and supplemental time) are added to

calculate the standard cycle time for processing one piece.
I machines, the next step in process planning is to document clearly
all the information in detail.
./ With the calculated cycle time, appropriate machine rates (i. e., the ./' The resulting process plan is generally documented as ajob routing
cost of machine ownership/use in Rupees per unit of time) are or operation sheet. The operation sheet is also called "route
applied to calculate the expected standard cost for the given sheet", "instruction sheet", "traveller" or "planner".
operation. ./ The route sheet lists the production operations and associated
machine tools for each component and subassembly of the product.
1.3.5. Selecting Quality Assurance Methods
./' A general operation and route sheet form is shown in Fig.l.4 .
./ The inspection criteria has to be specified by the process planner
for the critical processing factors (such as dimensional and OPERATION & ROUTE SHEET
geometric tolerances and surface finish specifications) identified Component No _ _ Drawing _ _._ _ _._._.
during the drawing interpretation stage. Name of component _ .
./ In this step, the tools and techniques to be used for QA inspection Quantity ._. _.. _. ._ .. ._ _ .
are specified clearly.
Material To be completed on _.
./ The overuse of QA methods and inspection would increase the
....~.. .. ~
". -~ .." .. -" ._ .. -~ ....... ". .... _" .... ". .. "_ ... ~ ... :.~.-~-.'.~....
.. _
. processing- time ·-arid hence the -mam.ifacturlng--costs.--Hencethe ~...~~ .. .. " ._
Routing Time
proper balance should be made achieving product quality and ci
Z
avoiding unnecessary checking. c: Fixtures
0 Operation Tools
.gc
t::
0
a .~ & others
1.3.6. Cost Estimating (j 0 Description ~eqd Setup Operation Total
<I.) <':S
<I.)
0.. Accessories
CI)
::E 0
./ Cost estimating is the process of determining the probable cost of
the product before the start of its manufacture .
./ With the available cost and time data, the materials cost, labour
cost and overheads are estimated. From this, the unit cost and the
profitability of the product can be determined .
I
./ The cost data will influence the process planner to various
Fig. 1.4. Operation and route sheet
decisions on (i) what materials to use; (ii) the manufacturing
IJ.l~1
I L141 Process Planning and Cost Estimation
Introduction to Process Planning
./ Reasons for process documentation: Process planning is
I
./ A typical filled-in route sheet for specifying a process plan is
essentially documented for the f~llowing three reasons:
shown in Fig.I.S.
(i) To have a record on how a part is processed in order to
I
Route Sheet Alpha Machine Shop, Inc
plan future parts with similar design requirements in a
Part no. Part name Planner Checked by: IDate: Page consistent manner.
070184 Rotor Spindle Bala David 07/06/2016 III
Materia!
1050 H18 Al
Stock size
70 mm <V, 206 mm
Comments: I (ii) To provide a record for future job quoting, cost estimating,
and standard costing systems.
length
(iii) To act as a vehicle for communication.
No. Operation description Dept Machine Tooling Setup Std.
10 Face end (approx. 3 mm), Lathe LIS 00810 0.7 hr 6.2 min 1.3.8. Communicate Process Knowledge
Rough turn to 62 mm 4>.
Finish turn to 60 mm 4>. Face
./ The final step in· process planning is to communicate the
and turn shoulder to 52 mm 4> manufacturing knowledge to the shop floor (through the operations
and 15 mm length.
sheet and process drawing).
20 Reverse end. Face end to Lathe US 00810 0.5 hr 4.0 min
200 mm length. Rough tum ./ This communication is essential to ensure that the part will be
to 62 mm 4>. Finish tum to processed according to the most economically possible way
I 60 mm $.
]555
determined through process planning.
30 Drill 4 radial holds 8 mm 4>. Drill D04 0.5 hr 3.5 min
40 Mill 6.5 mm deep x 5 mm Mill MI0 F662 0.8 hr 0.6 min. ../ Also, the process documentation and corresponding communi-
wide slot cation provide a basis for improved part consistency and quality in
50 Mill 10 mm wide flat, Mill M08 F630 1.25 hr 5.2 min.
opposite side.
manufacturing.
Fig. 1.5. Typical route sheet for specifying the process pl~n 1.3.9. Inputs and Outputs of Process Planning
./ A route sheet usually provides.the following information: .- ----~ .. Fig~-1.6 summarises the various -inputs-and- outputs of process-
planning (Source: Peter Scallan).
(i) Part identification (numbers and names).
(U) Description of the processing steps in each operation. ./ As could be seen from Fig. 1.6, the two important ou~puts of
process planning are route sheet and the operations sheet.
(iii) Operation sequence and machines.
However, in practice both route sheet and operations list are
(iv) Standard setup and cycle times.
combined in a single sheet, as shown in Fig.1.5.
(v) Tooling requirements for ea~h operation.
(vi) Production controljnformation showing the planning ../ Fig.l.6 also illustrates the roles of industrial, production, quality
lead time at each operation. engineering in the preparation of a process plan .
./ In addition to route sheet, the operations list is to be prepared. The

operations list provides detailed plan (such as tooling devices,
feeds and speeds, set-up and operation times) for every operation.
11.161 Process Planning and Cost Estimation Introduction to Process Planning 11.171
External reference material ./ Fig.1.7 illustrates the various process planning methods commonly
used.
Industrial Machine Tool
engineering manufacturer manufacturer
I
I
data data Process Planning
Methods I Methods
study I
Route sheet
t 1
l. Manual Process II. Computer-Aided
Planning Process Planning (CAPP)
Operations list
Work
.,.... ,
or " ,<
I
SPC data
measurement
capability index Process charts ~ 1 ~ ~
Traditional Workbook Retrieval Generative
(or variant)
Capability Approach Approach CAPP
Process
L_
study CAPP
improvement ~~~~
Quality engineering Fig. 1. 7. Process planning methods/approaches
Fig. 1.6. Inputs and outp uts for process planning

I Note I Process Planning Vs. Production Planning 0
(ii) Generative CAPP system.
./ Process planning is concerned with technical details such as the engineering
and technological issues of how to make the product, what types of equipment
and tooling are required to manufacture the product, etc.
V Production planning is concerned "with the logistics issues -of -rruiking- t11e
O
0_0 0 0 --
product such as ordering the materials and obtaining the resources required to
the roduct.
The two general methods/approaches to process planning are:

1. Manual process planning, and
(i) 0Traditional approach, and
o (ii) Workbook approach.
2. Computer Aided Process Planning (CAPP)
(i) Retrieval (or variant) CAPP system, and
1.5.1. Traditional Approach
../ In traditional process planning systems, the process plan is
preparedmanually.
./ The task involves examining and interpreting engineering drawing,
making decisions on machining process selection, equipment
selection, operations sequence, and shop practices .
../ The manual process plan is very much dependent on the skill,
judgement and experience of the process planner. That's why, if
different planners were asked to develop a process plan for the same
part, they would probably come up with different plans.
../ The traditional process planning usually involves the following three
stages (in place of eight steps shown in Fig.l.3).
11.181
I
Introduction to Process Planning 11.191
,(i) Manual process planning is a very complex and time
Stage 1: The process planner interprets the component/product
consuming job requiring a large amount of data.
drawing using his own experience and intuition. Taking into
(ii) This method requires the skilled process planner.
account the type of resources available, he decides on how the
component/product should be made. He lists the sequence of (iii) More possibilities for human error because this method
operations to be carried out in order to manufacture the product. depends on the planner's skill, judgement and experience.
Stage 2: The process planner refers the manual to decide on tools , (iv) It increases paper work.
feeds, speeds, etc., for each element of each operation. Also the (v) Inconsistent process plan~ result in reduced productivity.
specific operation setup times and operation times for each (vi) It is not very responsive to changing manufacturing
operation are calculated using the manual. environment, new processes, new tooling, new materials, etc.
Stage 3: FInally the resulting process plan is documented as a
routing sheet, shown in Fig.I.S.
y' In order to overcome the drawbacks of manual process planning,
1.5.2. Workbook Approach the computer-aided process planning (CAPP) is used.
y' The workbook approach is a modified version of traditional
y' With the use of computers in the process planning, one can reduce
approach of process planning that uses the developed workbook for
the routine clerical work of manufacturing engineers.
preparing route sheet.
y' In this approach, the workbooks of predetermined sequence of y' Also it provides the opportunity to generate rational, consistent and
operations for possible elements of operations of components/ optimal plans.
products are developed. Once the drawing interpretation is carried y' In addition, CAPP provides the interface between CAD and CAM.
out, the suitable predetermined sequence of operations are selected
1.6.1. Benefits of CAPP
from the developed workbook and the details are documented in
The benefits of implementing CAPP include the following:
the route sheet,
1. Process rationalization and standardization: CAPP leads to
1.5.3. Advantages of Manual Process Planning
more logical and consistent process plans than manual process
The advantages of employing manual process planning are as
planning.
follows:
(i) Manual process planning is very much suitable for small scale 2. Productivity improvement: As a result of standard process
companies with few process plans to generate. plan, the productivity is improved (due to more efficient utilization I
(ii) This method is highly flexible. of resources such as machines, tooling, stock material and labour).
(iii) This requires low investment costs. 3~ Product cost reduction: Standard plans tend to result in
lower manufacturing costs and higher product quality.
1.5.4. Disadvantages of Manual Process Planning
The disadvantages of manual process planning include the 4. Elimination of human error
following:
! 1.lQI Process Planning and Cost Estimation Introduction to Process Planning 1 i.Zll
5. Reduction in time: As a result of computerising the work, a for each part family a standard process plan (i.e., route sheet) is
job that used to take several days, is now done in a few minutes. prepared and stored in computer files. Through classification and
6. Reduced clerical effort and paper' work coding, a code number is generated. These codes are often used to
identify the part family and the associated standard plan. The standard
7. Improved legibility: Computer-prepared route sheets are
plan is retrieved and edited for the new part.
neater and easier to read than m anually prepared route sheets.
.
8. Faster response to engineering changes: Since the logic is
Fig.l.8 illustrates the general procedure for using one of the
retrieval CAPP systems.
stored in the memory of the computer, CAPP becomes more
I responsive to any changes in the production parameters than the New part design
manual method of process planning.
9. Incorporation of other application programs: The CAPP

Preparatory
program can be interfaced with other application programs, such as stage
cost estimating and work standards.
Part family file
1.6.2. Approaches of CAPP
The two basic approaches or types of CAPP system are:
Standard process
1. Retrieval (or variant) CAPP system, and plan file
• L..-_:.. ...J
2. Generative CAPP system. 1 -------------
Edit existing
plan or write
new plan
- _-";:'--A-retrieva! CAPP-system, also called avariant.Ca.l'Pcsystem.ihas

. been widely used in machining applications. Other application
programs sueli as
cost estimating and
./ The basic idea behind the retrieval CAP P is that similar parts will work standards
have similar process plans .
./ In this system, a process plan for a new part is created by
recalling, identifying and retrieving an existing plan for a similar
part, and making the necessary modifications for the new part.
Fig. 1.8. General procedure for using one of the retrieval CAPP systems
1.7.1.- Procedure for Using Retrieval.CAPP System -. -
1.7.2. Advantages of Retrieval CAPP System

A retrieval CAPP system is based -on the principles of group
technology (OT) and parts classification and coding. In this system, The retrieval CAPP has the following advantages:
! 1.221 Process Planning and Cost Estimation Introduction to Process Planning ll~~~1
(i) Once a standard plan has beenwritten, a variety of parts can 1.8.1. Components of a Generative CAPP System
be planned. The various components of a generative system are:
(ii) Comparatively simple programming and installation (a) A part description, which identifies a series of component
(compared with generative CAPP systems) is required to characteristics, including geometric features, dimensions,
implement a planning system. tolerances and surface condition.
(iii) The system is understandable, and the planner has control of (b) A subsystem to define the machining parameters, for
the final plan.
example using look-up tables and analytical results for
(iv) It is easy to learn and easy to use.
cutting parameters.
--
1.7.3. Drawbacks of Retrieval CAPP System (c) A subsystem to select and sequence individual
operations. Decision logic is used to associate appropriate
The retrieval CAPP system has the following drawbacks:
operations with features of a component, and heuristics
(i) The components to be planned are limited to similar
and algorithms are used to calculate operation steps, times
components previously planned.
(ii) Experienced process planners are still required to modify the and sequences. ,.:,
!
standard plan for the specific component. (d) A database of available machines and tooling.
INote I 1. The retrieval CAPP system has the capacity to alter an existing (e) A report generator which prepares the process plan report.
process plan. That's why it is also known as variant CAPP system.
1.8.2. Advantages of Generative CAPP
2. The commercially available retrieval CAPP systems are MultiCapp
and MIPLAN. The generative CAPP has the following advantages:
(i) It can generate consistent process plans rapidly.
(ii) New components can be planned as easily as existing
components .
./ In the gene:ative ~pproach, the ~q mput,!ris user! rC? synthesize or an· a·U·.l.Uo. mUIaUtc~d
,, .I-t - n as pOl e n tilal .lor
t , . .. t.(:.
. .
In
{ .
"~'~o~la~."l'1·-"1'"10 with
e
~ ~ ~ . . ~ ~"
;
e " lnl :
! 11 1a ..uU H L ~-
generate each individual process plan automatically and without

turing facility to provide detailed control information.
reference to any prior plan.
1.8.3. Drawbacks of Generative CAPP System
./ A generative CAP P system generates the process plan based on
decision logics and pre-coded algorithms. The computer stores the ./ The generative approach is complex and very difficult to develop.
rules of manufacturing and the equipment capabilities (not any {Note J The commercially available generative CA~P systems are APP AS,
CMPP, EXCAP and XPLAN.
group of process plans) .
./ When using a system, a specific process plan for a specific part can
be generated without any involvement of a process planner. ./ The evaluation and selection of the best process planning system
for a particular finn involves numerous engineering management
./ The human role in running the system includes: (i) inputting the
.~ decisions. The process involves identifying, weighing, and
GT code of the given part design, and (ii) monitoring the function.
comparing various interrelated factors.
1.:t.441 Process Planning and Cost Estimation • Weight of the component
~ The major factors to be considered while selecting the best process

planning system are:
(i) thegeneral environment in which process planning IS
conducted,
(ii) the organisational structure of the company,
(iii) the technical expertise available to the company, and
(iv) the needs and objectives of the company regarding the
generation of manufacturing information and process plans.
~ As discussed in Section 1.3, the first step in preparing the process

plan for any component/product is the drawing interpretation.
~ The technical drawing is usually prepared by the design
department. The drawing expresses certain functional requirements
of the component/product under consideration.
~ The component is defined in such a way that, when assembled with
the whole mechanism, it should fulfill its technical functions. Also
the component should be well dimensioned and tolerenced so that
it can be mounted in a subset of components.
---------.-------- -r Tfiedesign and functional .requirementaof a
component/product
are translated into a technical 'language' recognized by the
production departrrient and depicted in the technical drawing:
~ Fig.I.II depicts a typical technical drawing containing a various
information that are required for developing a process plan.
~ In general, the following information can be obtained from the
interpretation of an engineering drawing:
• Material of the component, ~its designation, its coding
• Number of parts to be produced
Introduction to Process Planning 11.251
• Dimensions of the parts
• Dimensional and geometric tolerances of the different features of the part
• Size and accuracy of the parts, etc.
./ As we all know, the engineering drawing is known as universal language of-

engineers as the drawing is used as the most common form of communication
among the engineers .
./ For the purpose of process planning, the orthographic projection drawings are
commonly employed in engineering drawings .
./ The orthographic projection is the method of detailing a 3D object on a 2D plane
using a number of different views viz., front, top, right hand and left hand side
views.
./' The orthographic projection is used as an unambiguous and accurate
way of providing information, primarily for manufacturing
and detail design. However, this form of representation
can make it difficult to vizualize objects. Pictorial views (such as
perspective, isometric and oblique pictorial projections) can be
created to give a more three dimensional impression of the object.
1.11.1. .Types of-Dr3'Ning
The three types of drawings used in the industry are:
1. Detail drawings,
(i) Single-part drawings, and
(ii) Collective drawings.
2. Assembly drawings, and
(i) Single-part assembly drawings, and
(ii) Collective assembly drawings.
3. Combined drawings.
They are explained, one by one, in the following sections.
It,;~~ifl
Introduction to Process Planning
!1.Z(iI Process Planning and Cost Estimation
Length '1
\.
1. Detail Drawings
../' The detail drawings provide all the information
manufacture of the required component/product .
required for
../' This information include all dimensions, tolerances, surface finish

R1-5=f~---:-· ---f- 1$15
specifications and material specifications. Part No. Length Part No. Length
S r23/1 6 III
../' Two types of detail drawings are: 26
12 8 112 28
(i) Single-part drawings, and 13 10 113 30
(ii) Collective single-part drawings. 14 12 114 32
15 14 115 34
16 16 116 36
(i) Single-part Drawings
17 18 117 38
../' A single-part drawings contain the complete detailed information 18 20 118 40
to enable a single component to be manufactured without reference 19 22 119 42
to other sources. 110 24 120 44
N o.
Copyright note
../' Such single-part drawings define shape or form and size, and Material EIC-O S 123
provide the required specifications. 0
Fig •. 1.9. Collective single-part drawing of a rivet
../' The drawings are fully dimensioned, including tolerances where ./ In Fig.1.9, the drawing covers 20 rivets similar in every respect
necessary, to show all sizes and locations ofthe various features. except length .
../' The specification of the part includes information relating to the ../' This type of drawings are generally used for basically similar parts
material used, the heat-treatment required and surface finish where one or more dimensions differ from the rest.
details. 2. Assembly Drawings
./ Machines und mechanisms consist of numerous parts and a
(ii) Collective Single-Part Drawings
drawing which shows the complete product with all its components
../' The collective single-part drawings are used where one or two
in their correct physical relationship is known as an assembly
dimensions of a component are variable: all others being standard.
drawing •
../' Fig.l.9 shows a typical collective single-part drawing for a rivet.
./ A drawing which gives a small part of the whole assembly is
known as sub-assembly drawing •
./' Two types of ~sembly drawings are:
(i) Single-part assembly drawing, and
(ii) Collective assembly drawing.
o
1j.:~~sl Process Planning and Cost Estimation Introduction to Process Planning ll.~91
(i) Single-Part Assembly Drawing ./ Fig.1.10 shows a typical collective assembly drawing of a nut with
y/ The single-part assembly drawing contains -the information to bolts of various lengths. A nut and bolt fastening is used to secure
build a single sub-9ssembly or assembly. plates of different combined thickness; the nut is standard, but the
y/ The assembly drawings provide the following information: bolts are of different lengths as shown in Fig.1.1 O.
• Part list 3. Combined Detail and Assembly Drawings
• ,Quantity required of each component

• Overall dimensions
ffi~l ~,
i. "I W
• Weight eo
'~~
u,
~t
_'
• Material specifications
II
Data regarding the design characteristics
N-
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----,--t
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-9- .L_
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M
• Operating details and instructions ~
-t-D I
(ii) Collective Assembly Drawings

y/ The collective assembly drawing is used where a range of products
JE
which are similar in appearance but differing in size is
>
manufactured and assembled.
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.--'-~-.... _ .._-,- .. _._ ..... _ - _, .. _- .. -
-1
I. e, 15
Y 80
100
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Part No. X Y Part No. x y

S456/1 40 60 16 90 110
/2 50 70 .17 100 120
13 60 80 /8 110 130
14 70 90 /9 I120 140
l30 150
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Copyright note 02: > :E
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Fig. 1.10. Typical collective assembly drawing of a nut with bolts ~z .... N (") «:t U
of various lengths
l\i.301 Process Planning and Cost Estimation Introduction to Process Planning ~j;l.~~t;l
./ A combined detail and assembly drawing shows an assembly with 1.12.1. Dimensions
part list and the details of these parts on one drawing. ./ A drawing should provide a complete dimensions of the
./ Such drawings are more suited to small 'one-off or limited component to ensure that the design intent can be met of all stages
production-run assemblies. It not only reduces the actual number of manufacture.
of drawings, but also the drawing office time spent in scheduling ./ For our purpose of process planning, all dimensions can be
and printing. classified into anyone of the following three types .
./ Fig.I.II shows a typical combined detail and assembly drawing of 1. Functional dimensions: These dimensions influence/affect
huh-puller. the way in which part operates.
2_._Nin_fol_une1ni_cue_/anf_fce_ctlt_.ot_hne_aw_la_yd..i.n;..'w_.hmi-
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The important information derived from the drawings that are can influence the efficiency of the part.
required for process planning include: ~ 3. Auxiliary dimensions: Though these dimensions not. related
(i) Geometric and dimensions to the way the part operates, but theyare required.in order to
manufacture the part.
(ii) Material specifications
(iii) Notes on special material treatments 1.12.2. Material Specifications
(iv) Dimensional tolerances specifications ./ The material of the parts are to be· stated as a specification in the
..
(v) Geometrical tolerances specifications drawing.
(vi) Surfa~e finish specifications ./ The material evaluation and the most commonly used materials for
(vii) Tool references manufacture are presented, in detail, in Sections 1.13 - 1.16.
(viii) Gauge references
1.12.3. Spet;ial Material Treatments
(ix) Quantity to be produced
./ In order to achieve the desired material properties of the parts, the
(x) Part lists parts are treated. Those details should be mentioned as a note in the
(xi) Notes on equivalent .parts part drawings.
I (xii) Notes on screw thread furms I
j
1.12.4. Tolerances, Limits and Fits
The process planners should have the clear know ledge on the ./ To ensure that an assembly will function correctly, its. component
above parameters and some of them are briefed below. must fit together in a predictable manner.
./ In practice, no component can be manufactured to an exact size, so
the designer has to decide on appropriate upper and lower limits
for each dimension.
Introduction to Process Planning ll~331

1'1:321 ~ Process Planning and Cost Estimation
../ Accurately toleranced dimensioned features usually take much Fit

time to manufacture correctly and therefore can increase
./' The fit represents the tightness or looseness resulting ~rom the
production cost significantly. Good engineering practice finds the
application of tolerances to mating parts, i.e., shafts and holes.
optimum balance between required accuracy for the function of the
./' Fits are generally classified as one of the following:
component and minimum cost of manu~acture.
1. Clearance fit: • Assemble/dissemble by hand
1.12.4.1. Dimension Tolerances
• Creates running andsliding assemblies, ranging from loose
../ If a dimension is specified, in millimeters, as 10±0.02, the part will low cost to free-running high temperature change
be acceptable if the dimension is manufactured to an actual size applications and accurate minimal play locations.
between 9.98 and 10.02 mm.
2. Transition fit: • Assembly usually requires press tooling or
1.12.4.2. General Tolerancing mechanical assistance of some kind,
../ General tolerance notes apply tolerances to all unspecified • Creates cLose accuracy with little or no interference .
dimensions on a drawing. They can save time and help to make a
3. Interference fit: • Parts need to be forced or shrunk fitted
drawing less cluttered.
together.
Example:
• Creates permanent assemblies that retain and locate
TOLERANCE EXCEPT WHERE themselves.
OTHERWISE STATED ±O.5
1.12.5. Geometrical Tolerancing
1.12.4.3. Llmlts and Fits for Shafts and Holes ../ A geometrical tolerance limit the permissible variation of form,
Basic size' and shaWhole toleranclnq systems attitude or location of a feature of the component.
The 'basic size or nominal siie~-isthe- -size-··of'shaft
. ··--v~- -or- hole-th~t ../ .
The various .types of geometricai tolerancing are:
th~ (i) Straightness tolerances
design specifies before applying the limits to it. (ii) Flatness tolerances (iii)
../ There are two systems used ·for specifying shaftlhole tolerances: Roundness tolerances
1. Basic hole system: Starts with the basic hole size and adjusts (iv) Cylindricity tolerances
shaft size to fit. (v) Parallelism tolerances
. .
. 2. Basic shaft system: Starts with the basic shaft size and adjusts (vi) Squareness tolerances
hole size to fit. (vii) Angularity tolerances
./' Because holes are usually made with standard tools such as drills (viii) Concentricity tolerances
and reamers, etc., the basic hole system tends to be preferred and (ix) Symmetry tolerances
therefore they are commonlyused. (x) Position tolerances
Il.3ffl Process.Planning and Cost Estimation .
Introduction to Process Planning Ll.3S:}'
1.12.6. Surface Finish
v' Surface finish is the depth of irregularities of a surface resulting
from the manufacturing process used to produce it.
v' Three basic types of surface irregularities that can occur are:
v' As discussed in Section 1.3, the second step in the process
1. Form error: • The form error is for longer wavelength
planning is material evaluation and process selection.
deviations of a surface from the corresponding nominal surface.
v' Though the material selection for a component/product is the
• Form errors result from large scale problems in the
responsibility of design engineers, the process planner should
manufacturing process such as errors in a machine tool
evaluate the materials specified along with design engineers, based
ways, guides or spindles, inaccurate alignment of work-
piece. on the availability of manufacturing processes.
2. Roughness: • Roughness includes the finest (shortest ./' It should be noted that the material and process selections should
wavelength) irregularities of a surface. be made taking into consideration the products to be manufactured,
and the materials and processes available within the organisation.
• Roughness generally results from a particular production
process or material condition. v' Also the selection of materials influences the selection of
appropriate manufacturing processes.
3. Waviness: • Waviness includes the more widely spaced
(longer wavelength) deviations of a surface from its nominal In the following sections, the common materials and
shape. manufacturing processes used in manufacture and the methods for
their selection are presented.
• Waviness is generally caused by machine vibration or heat .
v' The surface texture is the combination of roughness and waviness.
Surface texture. = Roughness -l- Waviness

v" Surface roughness symbols and surface texture symbols ~e' used
for indicating surface roughness and surface texture on 1.14.1. Classification of Materials for Manufacture
components respectively. A taxonomic classification scheme of' engineering materials used
in manufacturing is presented in Fig.I.12.
I
Introduction to Process Planning li:;~'71

Il.361 Process Planning and Cost Estimation
./ Both design engineer and process planner should have wide
II)
knowledge of materials and their properties so that they can select
~(ii
o
a suitable material for the product.
Q.
E
o
./' .Some of the most important properties of materials are grouped as
o
shown in Table 1.2.
Table 1.2. Material properties and qualities
Q} "0
S.No. Properties Qualities
:g § Physical
a. E 1. Colour, density, melting point, size, shape,
zco
(IJ
(5 properties surface finish, damping capacity, specific

gravity, porosity, structure.
2. Chemical Corrosion resistance, atomic weight, equivalent
properties weight, valency, molecular weight, acidity,
alkalinity, atomic number, chemical
composition.
-
U) Q)
CI)
U
'fii
II) in !/)
3. Mechanical Strength, elasticity, plasticity , ductility,
f-I-
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0
. ~~ g
U
2
) .
properties brittleness, hardness, toughness, stiffness,
a::
c o ·2
QI o Q) >.
'---- t =. a...c.o
W 0 ...
resilience, creep.
~ ~ ---- -- -
-- ~
Q..
4. Electrical Res istivi ty , conductivity, capacitivity ,
I
properties dielectric constant, dielectric strength.
5. Magnetic Relative permeability, reluctivity, retentivity,
properties susceptibility, hysteresis, coercive force.
L . ~
6. Thermal Specific .heat, thermal capacity, thermal-
_.. .. - ._ ..- ....•
properties
", - -
conductivity, thermal stresses, thermal fatigue,

thermal shocks, latent heat.
7. Technological Malleability, machinability, weldability ,
properties castability, formability.
8. Aesthetic Appearance, texture and ability to accept
properties special finishes.
9. Economic Raw material and processing costs, availability.
1.14.1.1. Properties of Engineering Materials properties
./ All materials exhibit ~any different properties and qualities. The 10. Other Optical, acoustical, and physiochemical
properties of material provide a basis for predicting its behaviour properties properties.
under various conditions. ..

,-,
>

/1.3S/ Process Planning and Cost Estimation

Introduction to Process Planning ----- Il~~~ll
1. Steels
1.14.2. Metals and their Classification
./ Steels are alloys of iron and carbon.
The metals can be classified into two groups ferrous and non-
./ Steels can be classified into carbon steels and alloy steels.
ferrous, as illustrated in Fig. 1.13.
./ Carbon steels can be classified into:
Metals I Metal Alloys
(i) Low-carbon steel (or mild steels): These contain less than
I 025% carbon.
(ii) Medium-carbon steels: Those containing between 0.25 and
Ferrous Non-Ferrous 0.60% carbon.
.1 (iii) High-carbon steels: Those containing more than 0.60%
Steels Cast irons carbon.
I
./ In alloy steels, the alloying elements such as chromium, nickel,
Gray Ductile White Malleable
iron (nodular) iron iron molybdenum, vanadium, tungsten, cobalt, etc., are added to
Plain carbon (or low-alloy) steels iron achieve the required properties.
../ Alloy steels can be divided into two main groups as:
(i) Low alloy steels: These contain upto 3 to 4% of alloying
Low- Medium- . High- Alloy
carbon carbon carbon steels
elements.
(ii) High alloy steels: These contain more than 5% of alloying
elements .
Plain High Plain Heat Plain Tool Tool Stainless ./ Some important alloy steels are stainless steels, tool steels, HSLA
strength, treatable
low
steels and maraging steels.
alloy
(ii) Cast Iron
Fig. 1.13.·CTassificiiilon scheme/or the various ferrous tiiioys--"--' ---+- Cast irons 'areferrous alloys consists' of iron 2':_4.5%carbon anci
upto 3.5% silicon.
1.14.2.1. Ferrous Materials ./ Types of cast irons:
./ The ferrous materials are those materials which contain iron as (i) Grey cast iron is the least expensive and the most. common
their prime constituent.' type of cast iron.
./ As shown in Fig.I.13, ferrous materials fall into two broad (ii) White cast iron is very hard and brittle .
categories: steel and cost iron-based on the amount of carbon in (iii) Malleable cast iron possess good ductility and malleability
the alloy composition. properties; it also exhibits high yield strength and tensile
./ Steel generally contains between 0.05 and 2.0% weight carbon. strength .
The cast iron generally contain between 2.0 and 4.5% weight (iv) Spheroidal graphite (SG) cast iron has excelient ductility,
carbon. tensile, and yield strength than grey and malleable cast irons.

~-Process Planning and Cost Estimation

Introduction to Process Planning liOO14iiOO,:1
1.14.2.2. Non~Ferrous Materials , I \. Polymeric MaterialS'
~ Non-ferrous materials are those metals which contain elements

other than iron as their chief constituent. I
~ The non-ferrous materials are widely employed in current
engineering industries due to the following characteristics:
(i) Light in weight.
(ii) Higher electrical and thermal conductivity.
(iii) Better resistance to corrosion.
(iv) Ease of fabrication (casting, rolling, forging, welding, and Commodity Engineering Commodity Engineering
pl~.stics plastiCS plastics plastics
machining).
Polyethylene Ethenic Phenolics Smcones
(v) Colour. Pclyimides
Poly propylene Polyamides Unsaturated
~ The important non-ferrous materials used in engineering practice Poly styrene Cellulosics polyesters Urethanes
are: Polyvinyl chloride Acetals Ureas Melamines

Polycarbonates Epoxides
. 1. Copper,. 2 . Aluminium, Polyimides Others
3. Lead, 4. Magnesium, Polyethers
Others
5. Nickel, 6. Tin,
7. Titanium, and 8. Zinc Fig. 1.14. Classification scheme of polymers
1.14w3. Polymers Downloaded From : www.EasyEngineering.net

./ Nowadays; polymers used widely for many engineering
-_. ~J . -·~--appncationsdtl~do·the·folIO\ymgattractive characteristics: .-------
(i) Low density.

(ii) Good thermal and electrical. insulation properties.
(iii) High resistance to chemical attack.
(iv) Ease of fabrication.
(v) Relatively low cost.
~ The basic classification scheme of polymers is illustrated in

Fig. 1.14.
1.14.4. Engineering Ceramics
1"
v eramic materials.rare usee In vaneu engmeenng -app ..ications,
including tools for grinding and cutting, seals, bearings, magnets,
other components for engines and pumps, etc.
~ The outstanding features of ceramics include: (i)
Ceramics are strong, hard, and brittle.
(ii) They can be used at high temperatures.
(iii) They possess high melting temperature.
(iv) They are good thermal and electrical insulators.
(v) They are resistant to oxidation and corrosion.

Il~C4:21 Process Planning and Cost Estimation Introduction to Process Planning

----------------~
../ The important engineering ceramics are: ./' Particle-reinforced composites, also known as particle composites
or particulate composites, consist of particles of. one material
(i) Alumina (AI203),
dispersed in a matrix of a second material. Examples: Sintered
(ii) Silicon carbide (SiC), aluminium powder (SAP) composite and cermet.
(iii) Silicon nitride (Si3N4), ./' Fibre-reinforced composites are those in which the dispersed
(iv) Partially stabilized zirconia (PSZ), and phase is in the form of a fibre. Examples: Borosic aluminium,
graphite-polymer, glass-polymer, etc.
(v) Sialons.
1.14.5. Composites 1.15.1. Material Selection Process

../ Composite is a material composed of two or moi~?-different ../ The selection of appropriate material(s) for the product under
materials, with the properties of the resultant material being consideration is. a complex task.
superior to the properties of the individual materials that make up ./' The four-step material selection process is illustrated in Fig.l.I6
the composite . (Source: Ashby).
../ A classification scheme for the various composites is shown in
Fig.l.IS.
Translate design requirements

express as function, constraints,
objectives and free variables
Screen using constraints:

eliminate materials that
cannot do the job
Rank using objective:

find the screened materials
that do the job best
Seek supporting information:

research the family history of top-
ranked candidates
Fig. 1.15. Classification of composites

Final material choice
Fig. 1.16. Materials selection process

I.
Introduction to Process Planning ;. It:1l5\

1. Shape or geometry considerations,
./ The four-steps involved in the material selection process are: 2. Material property requirements, and
3. Manufacturing considerations.
1. Translation-interpreting the design requirements in terms
1.16.1. Shape or Geometry Considerations
of function, constraints, objectives, and free variables.
.../ The shape or geometry considerations of a component/product
2. Screening--deriving attribute limits from the constraints and influences the manufacturing processes to be employed to
applying these to isolate a subset of viable materials. manufacture the component/product .
.../ Some of the important shape or geometry considerations are:
3. Ranking--ordering the viable candidates by the value of a
• Relative size of the component
material index, the criterion of excellence that maximizes or
• Complexity of the shape (symmetrical or uniform)
ininimizes some measures of performance.
• Dimensional tolerance requirements "
4. Seeking supporting information for the top-ranked • Surface finish requirements
candidates, exploring aspects of their past history, their .. Allowances to be made for wear during service
established uses, their behaviour in relevant environments, • Design for assembly
their availability and more until a sufficiently detailed picture • Design for manufacturability
is built up that a final choice can be made. vi' The influence of shape/geometry of raw materials on the selection
of manufacturing processes to be employed is illustrated in
1.15.2. Material Selection Methods
Table 1.3.
The commonly used methods for material selection are:
1. Selection with computer-aided databases Table 1.3. Some raw materials forms for common
l~ Pe!fQr.m~c~_il)gJ_cj!_s. . " _ manufacturing processes
... ~
- .......
3. Decision matrices Basic form

..
Variations Manufacturing processes
Bar Round Turning, grinding, milling, forging,
4. Selection with expert systems
J
cold forming
s. Value analysis Square Grinding, milling, forging, cold
6. Failure analysis forming, shaping/planning
. Cost-benefit analysis Hexagonal Turning, threading
Tube Blow moulding
Sheet Metal Shearing, blanking, fine blanking,
bending, deep drawing, stretch
The materials considered for selection are to be evaluated based on forming, spinning, continuous
extrusion
the following three considerations:
Polymer Blow moulding, vacuum forming

l't.461 Process Planning and Cost Estimation Introduction to Process Planning , ; ll-~4)71
Manufacturing processes
• Anticipated maintenance of he product
Basic form Variations t
Plate Metal Rolling, fabrication • Reliability of the product
Powder Metal Powder metallurgy • Serviceability of the product
Polymer Continuous extrusion • Recyclability of the product
Granules Polymer Injection moulding, continuous
extrusion 1.16.3. Manufacturing Considerations •
./ The various. 'considerations that influence the selection of
1.16.2. Material Property Requirements
manufacturing processes include:
../ The material property requirements can be obtained under the
following three categories. • Use of standard components/parts to take the advantage of
interchangeability
I (i) Mechanical properties,
• Consideration of ease of manufacture of the design
(ii) Physical properties, and
• Quantity and rate of components to be made
(iii) Service environment.
• Minimum and maximum section thickness
../ Some of the mechanical property requirements include:
• Desired level of quality
• Loading type involved
• Anticipated QA and insr.ection requirements
• Loading magnitude involved • Consideration of ease of assembly of the design
• Chance of impact and cyclic loading
• Need for wear resistance
• Permissible temperature range
• Material deformation requirement
- ./ -3unre ofthe physical property requirements include:
../ A process is a method of shaping, joining, or fin_ishinga material.
• Effect of processing in electrical property requirements
../ It is important to choose the fight manufacturing process at the
• Effect of processing in magnetic property requirements
design stage itself.
• Effect of processing in thermal property requirements
II
Significant of weight ../ The selection of right manufacturing process depends on the
materials to be used, on its size, shape and precision, and number
• Significance of aesthetic requirements
of parts to be made .
../ Some of the service requirements include:
• Range of operating temperatures and rate of temperature 1.17.1. Classification of Manufacturing Processes
change ./ The broad classification of manufacturing processes are illustrated
• Expected life span of the product in Fig.I.17 (Source: Ashby).
• Most extreme working environment anticipated

------------._._---
1·.··••~ •. ·~s),I Process Planning and Cost Estimation

Introduction to Process Planning --------. ltl:iQU
• Secondary processes modify shapes and properties. They are:
(i) machining, which adds features to an already shaped body,
t--
and (ii) heat treatment, which enhances surface or build
properties.
'¥" As could be seen from Fig.I.I7, the three broad manufacturing
process fa",:ilies are:
1. Shaping,
2. Joining, and
3. Finishing.
'¥" The materials selected in the previous stage will influence the
selection of the manufacturing processe~ to be employed.
../ Some of the factors to be considered in the selection of
• Material form
····.·.··········· ·······1 • Component size and weight
-
r
....•
.~.
··.·...0·•..'
: ~- ••i.:•J, i::; ,;, •
1:;....••
..
• Economic considerations
C),·.c;. '..,.,.._
....., ..~.1h..='~ Q.1i5 ~ • Dimensional and-geometric accuracy --.
s
'. 1;;' •.0•/) .
'.~ • Surface finish specification
.~
0«::: "". .".................,...

J: ... • Batch size
(/)
• Production rate
I
v" Primary Processes Vs. Secondary Processes -/ Many factors are common to both material and' process selection
• Primary processes create shapes. The seven primary forming decisions. Fig.I.IS illustrates the factors that .influence both
processes (shown in first row of Fig.1.17) are: (i) Casting, material and process selection (Source: Peter Scallan).
(ii) moulding, . (iii) deformation, (iv) powder methods,
(v) methods of forming composites, (vi) special methods, and
(vii) rapid prototyping.

IJ.501 Process Planning and Cost Estimation Introduction to Process Planning ------Il~~tl
(iv) Perform. a comparison analysis of the potential
Geometry manufacturing processes under consideration, taking into
Shape, size, weight. account the variation in assembly costs for different
features
processes.
Service Material properties Manufacturing

requirements data
Mechanical,
Operating physical, Surface .,/' The selection of the manufacturing process is a difficult and
conditions ~ response to !c--- finish, complex task and hence a process selection method is required to
and functions process, tolerances,
special systematically approach the task.
etc. treatments,
tooling, etc. .,/' Fig.I.19 illustrates the process selection method, presented' by
Peter Scallan .
.,/' Assumptions Made: The following two assumptions are made in
Economics
the process selection method shown in Fig.l.19.
Material cost and availability,
process costs and comparisons 1. The materials are selected already and are specified at the
design stage.
2. Comprehensive information are provided in the design
Material Process
selection selection documents (i.e., drawings, parts lists, etc.) and all the required
information for manufacturing can be derived from drawing
interpretation.
Fig. 1.18. Material and process selection factors
1.19.1. Stages
_ ._._--_
of Process
.. ---
Selection
~-------
-_.---,._ ---
._. . _
1= 18..1. Genera! Guidollnea for Process Seiection As shown in Fig.l.19, the process selection !nvolves the following
The following general guidelines can be considered while selecting four stages:
the manufacturing processes. Stage 1: Drawing interpretation
(i) Identify a manufacturing process which can provide the Stage 2: Identification of critical processing factors
required dimensional/geometric accuracy and surface finish, Stage 3: Comparison of potential manufacturing processes
(ii) To allow more choice of manufacturing processes, specify Stage 4: Identification of suitable processes
the maximum possible tolerances and surface finish These stages are presented, one by one, in the following sections .
. variation for pr?ducts.
.Stage 1: Drawing Interpretation
(iii) Employ prototypes to verify and validate the potential
.,/' As discussed already, the drawing interpretation is the starting
manufacturing under consideration.
point for the process selection.
f
~ ----- Process Planning and Cost Estimation
Introduction to Process Planning _--,- --:- I;;~~;~~(j
Design documents ./ From drawing interpretation, the design requirements are

Engineering drawings I expressed as constraints on material, shape, size, tolerance,
roughness, and other process-related parameters.
Parts lists I ..,/' The drawing interpretation can be presented under three different
etc.
analysis and outputs.
r---'
1. Geometry analysis
~--------------~ 2. Manufacturing information
3. Material evaluation and output from drawing interpretation
Material Manufacturing Geometry
specification data .2
Shape, size, weight, 16
Material type, grade, Surface finish, E
propertlas, etc. tolerances, special
features, e.g. threads, .
m .~
etc. a. \
2
treatments, .tooling, .§ (6 CD
CD
etc. is.. "3 ttl .s:::
~ :2
ffi Q)
'0 ..c: 0
S rn ""0
CD rn
(5 .s:::
(5
E C:: m ..c:
Materia. Critical
zs 0
u::: B
tI)
Cl
M
0
M
z
evaluation
processing
Geometry
analysts
T
Sand casting
• • • •
•
Shape, properties, factors
• • •
mfg considerations, Geometry table
etc. Correlate data to Investment casting
• • • •
0)
identify above c Low pressure casting
.0.
rn • •
•
ctI
•
S Extrusion
•
_.
Electro-machining
• • • 0
•
.s::: Forging
• • • •
en
~ Sheet forming
• • •
Powder methods
.Jdentey suitable.
·~ '~T
ro
c. T Conventiona_l.!'lac~Jning
• • • • • •
8 ~ -1
... ctI
• •
•• •• •
process -- . ---.--
L Injection molding'
C)
c: Blow molding
"a
~
Yes
.s:
CI)
(S
Compreaelon
Rotational
molding
molding • • •
•• •• • • •
E
~
e-, Thermo-forming
(5
a. Polymer casting
_ ....
Resin-transfer molding
• • •
r n Filament winding
• • •
E c tI
o.s:::: .
(.)0
Lay-up
~acuum
methods
bag
•• • •
Fig. 1.19. Process selection method Fig. 1.20. The process-shape matrix. (A dot indicates thai the
pairs are compatible)
It.541- Process Planning and Cost Estimation
Introduction to Process Planning ---------- ki;ii:l
./ The first analysis is geometry analysis. The selection of ':"
J
manufacturing processes depend on the geometry and shape of the g

g' "~
~ en en
=
: J u
E
C:
c.omponent/product. Fig.I.20 illustrates the process-shape matrix ~ 0 <r..
ro ro en
(/)
0 "*
e n
0
c:: Q)
zs, J2 .S!
II) II) Q) E 0 Q5 'Ci)
0
showing the links between component geometry and different :g m so § E E a..

en
en
Q)
-m >..
a E
('J
ro
m
Q)
..c: Q)
manufacturing processes (Source: Ashby). :2 :2 ..c:

~ 0
•
1- U
Sand casting
./ The second analysis and output from drawing interpretation is the Die casting. •
manufacturing information. The manufacturing information
Investment casting t--~ --.l -~--. _ _ _ + -. . -] 1-- -
_ '-_. -.:.
derived from drawing interpretation include: Low pressure casting I--_i-i -.-+----+---+---+----+--'---r' --t-~
Forging. •
• Dimensional and geometric tolerances Extrusion • !
• Limits and fits Sheet formingl--._. ._+-_--t- -7- --l-._-+-_-+r -. _-+-_-i
Powder methods. • •
• Surface finish requirements Electro-machining. • • ._
-.=---t-.:::---t-i -.=--r-~
...-.,.---...
• Tolerances specifications g> Conventional machining 1--.-1--. -.-~."':""'_+--.---!l--.-j-!
~ Injection molding r---·--····r········ ·-· .._ ..-.- ...- ... - .··-···t-····.·······.·······.·-·-
• Tool references ) . ---l----+-_-+-. _ _;_
Blow molding' • •
• Gauge references Compression molding
• • • •
• Special material treatment
Rotational molding
• •• •
Thermo-forrninq
• •
./ The third and final analysis and output from drawing interpretation
Polymer casting
• • •- _ •
is the material evaluation. Fig.l.2l illustrates the matrix showing
Resin-transfer molding
-•- • • •
•
.... .. ...... -~......... - .. ........_ .._ .. ......
Filament winding
•
t--- '_'
the links between materials and different manufacturing processes Lay-up methods !---
T".-1 • --;--• -.-~:e: -~·-·~~-;--·..r.-

(Source: Ashby).
•
- - AdheSives[e ; _.-
Stage 2: Identification of Critical Processin g Factora
·.-- .
of process selection.
I I I
.
Welding. metals • ; •
Fasteners • : • I. .;. •
1"--- -1- ..... -... . --
..-~ .. - .....- ... "--1- .... - .. -; - ....- .--_ ..._. ....... ....._._._. .
./ The identification of critical processing factors is the second stage Welding, polymers : i ~ .;.:. • I •
./ The combined output from the first stage of drawing
interpretation should be analysed and correlated to identify the Precision machining • i • I!.. i •
··-··---·······1--··············[··-·········_-···· - ..-_.--f_ .-. -...-.._...
-··.·····r·-.····---.•. -..- ····-·.·······r·-···············
- ..- ....- ....~- ...-.-- ..... -1 .. - .. - ... - ...-
critical processing •
._ Lapping j····-·····-_·-· ···-··-·-·r··-·······-··.·--
factors. ... - ..
Polishing • j. •
'-- -_ .._.
Ii. _ .. _
• _- .._.- -
•_--I_ .._--_. _ •_-
_._ .. .._ ..
./ The correlation of the potential manufacturing processes from the ' " :. .. : _:..
geometry analysis and the material evaluation will provide the Fig. 1.21. The process-material matrix. (A dot indicates that the
opportunity to reduce the number of potential manufacturing pairs are compatible)
processes under consideration. -
Introduction to Process Planning I~!j1'i~~{I·
t'j~~61 Process Planning and Cost Estimation
Stage 3: Comparison of Potential Manufacturing Processes

./' The third stage of process selection is the comparison of identified
potential manufacturing processes .
./' In this stage, the identified potential manufacturing processes are
compared using the correlated data from the second stage.
~ As discussed in Section 1.3, the third step in the process planning
./' For the comparison purpose, the available' appropriate process
is the selection of production equipment and tooling.
selection table can be used.
.,/ Once the process planner has selected the manufacturing processes
./' The process selection tables will help in the decision-making of
to be employed, then the specific production equipment required
selection of appropriate manufacturing processes using all the
for carry out the selected processes should be selected.
information gathered in previous stages.
./' Some of the important factors to be considered during the
./' When more than one process satisfy all the requirements, then
selection of production equipment include:
economic data (such as labour, equipment and tooling costs, batch
II
Component size
size and production rate) can be used for decision making.
y/ If required, a detailed cost comparison can be carried out between • Component weight
manufacturing processes to help the decision making. • Physical size of the machine
./' Also the use of costing methods should be employed in the design • Construction of the machine
and manufacture process. • Powerand torque of the machine
Stage 4: Identification of Suitable: Processes' • Number of tools available for the machine
./' The fourth and final stage of process selection is the identification • Types of tools available for the machine
of a suitable manufacturing process. ~ Once the equipment selection has been made, then the spec"i~~._
./' In -ihIs"stage, using the data" fr6m the secondstageand a-'d~t~ii~d tooling for eachoperation should be id~ntified .
economic analysis, most appropriate manufacturing process should ~ While selecting the appropriate tooling for each operation, the
be selected. various factors should be considered .
./' If the manufacture of part involves only one process, then the ~ Some of the important factors to be considered during the
process selection is complete. selection of appropriate tooling include:
./' Usually the component/part requires many processes i.e., primary • A vailability of tooling
and secondary processes. In such cases, the critical processing • Workpiece material
factor should be reconsidered and stage 3· should be repeated until • Type of cut
all the required processes are selected. II
Part geometry/size
• Too 1 material
Il:~B:I Process Planning and Cost Estimation
Introduction to Process Planning I,t~5?;1
./' Like in process selection, there are various factors are to be
• Machining data
considered in the selection of machines.
• Machine tool characteristics ./' The various factors consideredfor machine selection are:
• Cutting tool materials
1. Technical factors
• Tool holding requirements
(a) Physical size of the workpiece
• Quality requirements
(b) Machine accuracy
• Capability requirements
(c) SUrface finish
./' The term 'tooling' in manufacturing generally refers to cutting
(d) Cutting forces
tools, work holding devices, and jigs and fixtures. The cutting tools
are also known as consumable tooling. In this section, the focus is ( e) Power of the machine
on the selection of cutting tools for the manufacturing processes 2. Operational factors
selected. The selection of workholding devices, jigs and fixtures (a) Batch size
are presented separately, in detail, in Sections 2.6 - 2.11, Unit 2. (b) Capacity
In the following sections, factors in equipment selection, machine (c) Availability
selection method, factors in tooling selection and tooling selection
1.21.1. Technical Factors
method are presented, one by one.
./' The ~echnical factors ensure that the selected machine tool capable
I Note I ./ The production equipment is nothing but all the machines used
in of manufacturing the component/product to the required
manufacturing to carry out the required various manufacturing processes such as specification.
casting, forming, machining, joining and surface processes . ./' Some of the important technical factors to be considered include:
./ Examples of production equipment: Casting equipment, forming equipment
(such as rolling machines, forging equipment, drawing machines, sheet
.1 (a) Physical size l
forming machines, bending machines, pressing machines, etc.), machining (b) . Machine accuracy-
-equlpment-(such as lathe machines, shaping machines, planing machines, (c) Surface finish
drilling machines, milling machines, boring machines, winding machines,
polishing machines, electrochemical machining (ECM) set up, electrical-
(d) Cutting forces
discharge machining (EDM) set up, all types ofCNC machines, etc.). (e) Machine power
-(a) Physical Size

./' The manufacturing processes selected in the previous stage will ../ The machine tool to be selected should be of sufficient size so as to
influence the selection of suitable machines to be employed. carry out the required processing and also to cope with the
./' In fact, the previous stage of selection of processes will make the dimensions of the component/product.
decision making task of equipment selection easier. Because once ../ Also the machine tool to be selected should be robust enough to
the processes are selected, then the range of machines capable of cope with the weight of the component. .
performing those processes can be short listed.
Introduction to Process Planning \.l~ij)'ll
l'I,<!inl _.: Process Planning and Cost Estimation
1.21.2. Operational Factors
(b) Machine -Accuracy
../ The operational factors focus on availability of machine tools
.,/' The term machine accuracy refers to the capability of the machines
under consideration and how they can be used cost-effectively to
under consideration to be able to manufacture parts within the
fulfill the master production schedule ("tv1PS).
required dimensional and geometric tolerance specification.
,../ Some of the important operational factors to be considered
.,/' Thus the machine accuracy capability of the machine tool should
be considered for its selection to ensure the achievement of include:
specified dimensional and geometric tolerance specifications of the (a) Batch size
component in the design stage. (b) Capacity
(c) Surface Finish (c) Availability
.,/' The term surface fmish refers to the capability of the machines (a) Batch size
under consideration to be able to manufacture parts to the required ../ The economic batch quantity (EBQ) calculated for each process
surface specification. has to be taken into consideration for machine tools selection.
.,/' Thus the surface finish capability of the machine tool should be ../ The break-even analysis can be 'used for comparing potential
I
considered for its selection to ensure the achievement of specified machine tools under consideration for the calculated batch size;
surface finish requirements of the component in the design stage. and the most economical machine tool will be short listed.
(d) Cutting Forces ./ The break-even analysis and its calculations are presented, in
.,/' It may be noted the machining parameters such as feed, speed and
J
detail, in Section2.25, Unit 2 .
of _
.,/' Thus the machine tools under consideration should J)_ecapable
consideration should be sufficient enough to provide the
dept. of cut influence the mag,?-itude of various cutting forces for power required for all operations identified.
the operations identified in a machine tool. .,/' The -machine power required for each operation can be
calculated as below.
- - providing the calculated cutting forces for the operations identified. Power required for each operation = Cutting force x Cutting
speed
.,/' The calculation of machining parameters such as depth of cut,
cutting speed, and machining time for various operations are'
presented, in detail, in Unit 5.
(e) Machine Power
,/ The power, also known as power rating, of the machines under
(b) Capacity
./ The machine capacity is nothing but the production I:a~~of the
'machine. -
./ The machines under consideration should' be capable of achieving
specified output per unit time matching with the master production
schedule (MPS) requirements.
(c) Availability
./ The term availability refers to the proportion of time a machine is actually
available to perform work out of the time it should be available.
0/ Since the' availability is related to the overall efficiency and
reliability, availability of the machine under consideration should be
analysed.
r t~6Z, Process Planning and Cost Estimation Introduction to Process Planning , I,i~,!I~i;1
../ Like the process selection method discussed in Section 1.20, a
machine selection method is required to systematically approach
the machine selection task .
../ Fig.l.22 illustrates a typical machine selection method,
incorporating the various factors discussed in the previous section.
First-cut selection
1.22.1. Stages of Machine Selection
As shown in Fig.I.22, the machine selection involves the following
four stages:
Stage 1: First-cut selection
Powerlforpe analysis i
I Stage 2: Power/force analysis
~- Exclude machine I Stage 3: Capability analysis
I
1 Stage 4: Operational analysis
I
Ii These stages are presented, one by one, in the following sections.
Exclu?e i Stage 1: First-Cut Selection
machine 1
!
I ../ In this stage, based on the preselected manufacturing processes
I already, the machine ty~es are identified and specified.
I ,/' For example, if turning operation is preselected already, then the
type of machine to be selected is lathe.
Capability analysis ,/ At this stage, only one factor i.e., physical size of the machine in
L ~------,
relation to the component is considered forselection. '
Stage 2: Power/Force Analysis
r-
,/ The selected machines in the stage 1 should be, verified with the
specified power/force requirements.
!L ':'==--i--------'
,/ The selected machines should be' sufficient enough to meet the
power requirements for all operations. Those machines that cannot
meet the power requirements should be excluded for further
I
consideration.
Final machine selection ,/ Also those machines with a far greater power output than the
required can also be excluded, under they offer' any significant
Fig. 1.22. Machine selection method advantages.
Il,:f.ii'l -'- Process Planning and Cost Estimation Introduction to Process Planning ---'- 11.6$\
Stage 3: Capability Analysis 2. Operating requirements for tool selection

.,/ In this capability analysis stage, the factors such as dimensional (a) Workpiece material
and geometric accuracy and the surface' finish requirements are (b) Operation
considered for further short-listing the machines selected in (c) Part; geometry
stage 2. (d) Tooling data
.,/ Those machines that are. capable of. meeting the specified 3. Factors affecting tooling performance
_dimensional and geometric accuracy, and surface (a) Cutting tool materials
finish requirements alone will be selected and considered for the (b) Cutting tool geometry
final stage. (c) Cutting fluids
Stage 4: Final. Selection .,/ Fig.l.23 illustrates the various factors influencing the' tooling
.,/ At the end of third stage, if there are more th~ one machine are
selection (Source: Peter Scallan).
avaiiable for selection, then the machine with the lowest machining
time for most operations will be selected . Constraints
.,/ Ow-ing this final selection stage, the following selection method is Capability
used:
M/c tool characteristics Processing time .
(i) The machine limitations (physical size, power and' force) are
MfQ:_process Cutting tool availability
considered first, and then the machine capabilities (machine
Mfg. practice
accuracy and surface finish)."
(ii) The economics of machines are' calculated and compared to en
c
finalize the single ma.chine selection. :Q). Workpiece
~.... materi~l
-
.~ Operation Tool
.,/ Like in machine selection, there are various factors that influence Q)
selection
Speeds
~ Part
the tool selection decisions. S geometry decision Feeds
.,/ The various factors considered for tooling selection are grouped e&. Tool data . Machiru~
under three headings as given below: times.
o
1.' Constraints on tool. selection
(a) Manufacturing practice Tool material Cutting fluids
(b). Manufacturing process

Tooi geometry
(c) Machine tool characteristics . Tool performance factors
(d)' Capability
(e) Processing time Fig. 1.23. Factors in tooling selection
(f) Cutting tool availability
1.~!.~~I Process Planning and Cost Estimation Introduction to Process Planning rt~§f71
1.23.1. Constraints on Tool Selection 3. Machine Tool Characteristics
./ As shown in Fig.1.~3, there are six constraints that are to be The various machine tool characteristics that should be considered
considered in tool selection. for tool selection include:
.,/ The six constraints intluencing tool selection decision are: • A vail ability of suitable workholding devices
(a) Manufacturing practice • Machine tool structure (i.e., rigidity)
(b) Manufacturing process • Power output
(c) Machine tool characteristics • Range of speeds available
(d) Capability • Range of feeds available
(e) Processing time • Availability of machines
(1) Cutting tool availability 4. Capability
1. Manufacturing Practice The two important capability factors to be considered for tool
./ .,. The manufacturing practice, with respect to how the tool is selection are:
actually fed into the workpiece, can be categorised into two: • Dimensional and geometric accuracy required
• Surface finish specifications
r (i) Continuous cutting, and
5. Machining Time
. (ii) Intermittent cutting.
../ Since the machining time influences the power, feed and speed
.,/ In continuous cutting, the cutting tool is continuously fed into the
requirements for both machine and tooling, this factor should be
workpiece. Example: Turning, milling and drilling.
considered for tool selection .
../ In intermittent cutting, the cutting tool is not continuously fed into
./ The calculation of machining_J!tI)~_of _."Y.~!~~sop~_r~tions are
the workpiece. Example: Shaping and planing ..
presented, in detail, ionUnit 5.
../ Thus the type of manufacturing practice win limit the selection of
tooling. 6. Cutting Tool Availability
./ While selecting the cutting tool, the available cutting tools should
2. Manufacturing Process
be given first priority .
., Since the selection of manufacturing processes and the machine
tools are completed and are known at this stage, these will limit the 1.23.2. Operating Requirements for Tool Selection
selection of tooling to be employed. ./ The term operating requirements here refers to the conditions
../ For ·example, if the process selected is turning, then the tool under which the cutting takes place.
selection is limited to single point cutting tool suitable for turning. ./ As shown in Fig.l.23, there are four operating requirements that
affect the tool selection. They are:
Process Planning and Cost Estimation Introduction to Process Planning 1{~~~I
(a) Workpiece materials 1. Cutting Tool Materials
(b) Operation ./ Since there are variety of materials are used for making cutting
(c) Part geometry tools, the choice of cutting tool material for the required operation
has influence in the tool performance.
(d) Tooling data
./ The commonly used cutting tool materials are high-speed steels
1. Workpiece Material
../ The selection of cutting tool highly depends on the workpiece
.
(HSS), ca rbides, cast non-ferrous alloys, ceramics, etc .
2. Cutting Tool Geometry
material to be used. ./ The cutting tool geometry such as tool angles, rake angles, cutting
../ This is because different workpiece materials during cutting result edge angles, tool nose radius, etc., affect the tool performance.
in different chip formation and heat generation. This in turn will ./ The workpiece material and tool material influence the cutting tool
determine the cutting tool geometry and the cutting tool material. geometry.
2. Operation 3. Use of Cutting Fluids
../ Since specific operation requires specific cutting tool, the select ./ The cutting fluids during cutting serve the following two primary
operation itself generally determine the suitable tool to' be functions:
employed. (i) Cooling purpose: It cools both the workpiece and the tool, by
3. Part Geometry which the temperature is reduced, which in tum will maintain
../ The processing of specific part geometry requires the cutting tool the hardness and prevent any workpiece distortion .
with specific geometric feature. (ii) Lubricating purpose: It reduces friction between the tool and
the workpiece and also helps maintain the wear resistance of
../ Hence the part geometry factor sh~uld be considered during tool
selection. the tool.
v: Thus the use of cutting fluids enhances the performance of cu~ing
4,,_TooliogData - _ tools employed .
../ The manufacture tooling data book or catalogue can be used to
select the suitable tools for the specified operations.
./ Like the machine selection method, tool selection process is
1.23.3. Factors affecting Tooling Performance required to systematically approach the tool selection task.
./ Thefive stages of the tool seiectionprocess are:
../ As shown in Fig.1.23~ there arethree factors that affect the tooling
performance include: Stage 1: Evaluation of process and machine selections
Stage 2: Analysis of machining operations
1.. Cutting tool materi~
Stage 3: Analysis of workpiece characteristics
2. Cutting tool geometry
Stage 4: Tooling analysis
3. Use of cutting fluids.
Stage 5: Selection of tooling
1.,~';iD:I Process Planning and Cost Estimation Introduction to Process Planning --:-_ri~7:<l"
../' The five stages of the tool selection process are summarised in (ii) If insert-type tooling is to be used, then the following
Table 1.4. steps to be adapted:
Table 1.4-. Stages of tool selection process (a) select clamping system;
Stage 1:Evaluation of Process and Machine Selections (b) select toolholder type and size;
(c) select insert shapes and size;
./ In this stage, based on the preselected manufacturing
processes and machine tools already, the range of t~ols that (d) determine tool edge radius;
can be employed are limited. . ( e) select insert type;
Stage 2: Analysis of Machining Operations (1) select to..=om==l
../ From the short-listed tools in stage 1, the specific tool types to J.=a=t=e==fl=="a==l========::all
carry out certain operation in each selected machines are to be ./ With these five stages, the tool s~lection process .is complete"
analysed .
../' This analysis helps to identify the specific tool types for
specific operations. ./ Process planning is an act of preparing a detailed work
Stage 3: Analysis of Workpiece Characteristics instructions for the manufacture and assembly of components
./ The workpiece characteristics that are to be analysed for tool into a finished product in discrete part manufacturing
selection include workpiece material, workpiece geometry, the environment.
requirements of dimensional and geometric accuracy, and
surface finish. ../ A detailed process plan usually specify the processes and
operations, production equipment, tooling, workholding
../' This analysis of workpiece characteristics will help to further
devices, production parameters and QAlinspection methods .
refine the tool type and geometry to suit the oQ_erations.
Stage 4: Tooling Analysis ../ The process planning activities are:
../ -From the general tooling specifications generated at stage 3, a I Step 1: Drawing interpretation
tooling list canbe prepared using the tooling data available~
Step 2: Material evaluation and process selection
../ This tooling list provides the list of tools available for the
Step 3: Selection of machines, tooling and workholding devices
operations required.
Step 4: Setting process parameters
Stage 5: Selection of Tooling
Step 5: Selection of quality assurance methods
./ During the final selection stage, the following selection
Step 6: Cost estimating
process is used:
(i) If single-piece tooling is to be used, then a suitable tool Step 7: Preparing the process planning documentation
holder should be selected. Then the tool geometry and Step 8: Communicating the manufacturing knowledge to the
tool material can be defined. shopfloor
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ti.(¥~] ~ Process Planning and Cost Estimation Introduction to Process Planning lj?t~31
,./ The two general methods/approaches to process planning are: ./ The various factors consideredfor machine selection are:
1. Manual process planning, and 1. Technical factors
(i) Traditional approach, and (a) Physical size of the workpiece
(ii) Workbook approach (b) Machine accuracy
2. Computer Aided Process Planning (CAPP) (c) Surface finish
(i) Retrieval (Dr variant) CAP P. system, and • (d) Cutting forces
(ii) Generative CAP P system (e) Power of the machine
,./ The various information that can be obtained from interpreting 2. Operations features
the drawing, also known as critical processingfactors, include: (a) Batch size
1. Dimensional and geometric specification (b) Capacity
2. Material and specifications (c) Availability
3. Notes on special material treatments
v" The machine selection involves the following four stages:
4. Surface finish specifications :
Stage 1: First-cut selection
5. Tolerance specifications
Stage 2: -Powerlforce analysis
6. Tool references
Sta$e 3: Capability analysis
7. Gauge references
8. Stage 4: Operational analysis
Quantity to be produced
9. Parts list .v: The various factors considered for tooling selection are:
10. Notes on equivalent parts 1. Constraints on tool selection
~!._~.:" Notes on screw thread forms I (a) Manufacturing practice (d) Capability
(b) Miiiiiijacturlngprocess--- - -- ---(e) Processing time
,./ The materials consider.ed for selection are to be evaluated
based on the following three considerations: (c) Machine tool characteristics (j) Cutting tool availability
1. Shape or geometry constderattons, 2. Operating requirements for tool selection
2. Material property requirements, and (a) Workpiece material (c) Part geometry
3. Manufacturing considerattons, (b) Operation (d)_ Tooling data
,./ The process selection involves thefollowingfour stages: 3. Factors affecting tooling performance
Stage 1: Drawing interpretation (a) Cutting tool materials
.......
,.
Stage 2: Identtficatton of critical processing factors (b) Cutting tool geometry

Stage 3: Comparison of potential manufacturing processes (c) Cutting fluids
Stage 4: Identification of suitable processes

Introduction to Process Planning ~r·j;.;:t:~,1
rl~1f#1 Process Planning and Cost Estimation
10. Explain the components of retrieval type CAPP system with a
./ The five stages of the tool selection process are: block diagram.
Stage 1: Evaluation of process and machine selections 11. Compare and contrast the features of a variant and generative
Stage 2: Analysis of machining operations CAPP systems.
Stage 3: Analysis of workpiece characteristics 12. List and explain the main types of drawing used in engineering.
~tage 4: Tooling analysis 13. List out the information that the process planner. can obtain from •
Stage 5: Selection of too ling the engineering drawing of a component. Explain any five of
them.
14. Describe material selection parameters. [A.U., Nov/Dec 2007}
1. What is process planning? What are the activities associated with 15. Describe the material selection process.
it? 16. List the various material selection methods.
2. Explain the technological framework of process planning by 17. What are the three main areas focussed upon during the material
using a block diagram. [A. U; May/June 2015J
evaluation?
3. Explain in detail the product design and manufacture cycle. 18. List out the factors that are common to both materials and
4. (a) What are the factors that influence process planning? process selection.
Discuss. [A. u.. Nov/De; 2012J 19. Enumerate the general guidelines for process selection.
(b) List the main inputs and outputs for process planning
20. Explain the various steps involved in process selection.
activity.
21. What are the factors considered in machine selection?
5. Explain in detail the process planning activities.
fA. o.. May/June 2013J
[A.U., Nov/Dec 2007; May/June 2009; Apr/May 2010;
22. What are the procedures to be followed for the _machine
Nov/Dec 2011: May/June 2012; May/June 2013;
selection? [A.U., Nov/Dec 201l}
Nov/Dec 2013J
23. List and explain the various factors considered for tooling
6. Describe the various types of charts and diagrams used in process
selection.
planning. [A.U., Nov/Dec 2012J
24. Explain the tooling selection method.
7. List out the objectives of process planning. Explain the various
approaches to process planning. [A.U., May/June 2012J ClCllJ
8. Compare manual and computer aided process planning.
[A. u, Nov/Dec 2009J
9. What do yOU understand by CAPP? Explain in detail about the
types of CAPP and mention the benefits of CAPP.
[A.U., Apr/May 2008; Nov/Dec 2012; Nov/Dec 2015J

. - -----------------_. -_. --"'-~'--
Process
Planning
Activities
Learning Objectives
chapter, you will be able to:
~t
o
e"'.
Enumerate the process parameters that

can influence the machining.
0' Explain the functions, types, principles

and selection of jigs and fixtures with
respect to process planning.
o Understood the selection process of QA

methods/inspection criteria for all the
identified critical processing factors.
o List the set of documents that are

required for process planning.
_. ---- -- ._--._._ _'--"-- ._
a
._.,._ ,._- .. ..
_~~pl,~_~~~~m_C~e!_ of break-even
analysis for process selection.

Unit II I
Process Planning Activities
./ As discussed in the previous unit, the process planning involves the

various activities (Section 1.3) such as drawing. interpretation,
material evaluation and process selection, selection of machines
and tooling, setting process parameters, selection of workholding
devices, selection of quality assurance and inspection methods,
cost estimating and then documenting the details using route
sheets .
./ In Unit I, the process planning activities=-drawing interpretation,
material evaluation and process selection and selection of
machines and tooling were discussed in detail.
./ In this .unit, the remaining process planning activities---setting
process parameters, selection of workholding devices (i.e., jigs and
fixtures), selection of inspection/quality assurance methods and
economics of process planning will be described in detail, one by
one .
v: The three important process parameters to be calculated for each

operation during process planning are:
1. Cutting speed,
2. Feed rate, and
3. Depth of cut. ~
E~~~J --,...... Process Planning and Cost Estimation Process Planning Activities ~ Ll~~1.
5. Purpose of Machining
vi' The cutting speed also known as surface cutting speed or surface
• Rough machining with large material removal rate (MRR) is
speed, can be defined as the relative speed between the tool and
usually done at relatively low or moderate cutting speed.
the workpiece.
• Finish machining with small feed and depth ef cut is 'usually
vi' It is a relative term, since either the tool or the workpiece or both
done at high cutting speed.
may be moving during cutting.
vi' Unit: It is expressed in metres per minute (mpm). 6. Kind of Machining Operation
• Unlike turning, boring, etc., the operations like the
2.3.1. Factors Affecting the Selection of Cutting Speed
threading, reaming, knurling, etc., are carried out at much
The major factors considered for selecting cutting speed are as
lower cutting speed.
follows.
1. Nature of the Cut 7. Capacity of the Machine Tool
• Continuous cut like turning, boring, drilling, etc., are done at • Powerful" strong, rigid and stable' machine tools allow much
higher cutting speed. higher cutting speed, if required and permissible.
• Shock initiated cuts in shaping machine, planing machine, 8. Condition of the Machine Tool
slotting machine, etc., are done at lower cutting speed.
• Intermittent cuts, as in milling, hobbing, etc., are done at vi' The cutting speed for different combinations .of operation and
quite lower speed fer dynamic loading.
material are given in Table 2.1.
2. Work Material (type, strength, heat resistance, toughness,
chemical reactivity, etc.) I Table 2.1. Cutting speeds (metre/minute) for different
• For example, harder, stronger, heat resistant and work combinations of operation and material
_ ~~denable_~~t~~i(~:ts_~~:rr!.C!ch~_I~leLglowe[ cutting speed. I.t
.. - - r--' ---- -- -- _- '- . -
II Soft,
. .'
• non-sticky and thermally conductive. materials can be Shaping,

Material Turning
and Drilling Reaming slotting Milling Grinding
machined
3. Cutting Tool at Material
relatively (type,
higher strength,
cutting hardness,
speed. heat and wear' boring and
planing
resistance, toughness, chemical stability, thermal conductivity, etc.) Aluminium 300 120 120 25 200-300 20
• . For example, HSS tools are used at within 40 mlmin only in Brass 45-75 50 25 .·12~15 40 22
turning mild steel, whereas for the same' work cemented Cast iron 20 15 10 10 50 12
carbide tools can be used at the cutting speed of 80 to lcopper 30 50 15 10 40 22
300 mimin. Mild steel 30 25 12 20 20 15
4. Cutting Fluid Application

• Proper selection and application of cutting fluid may I ./ Table 2.2 gives the cutting speed ranges for specific combinations
increase in cutting speed by 20 to 50%. of workpiece and tool material.
'::.\ : . ,"
t~~.4'1 Process Planning and Cost Estimation Process Planning Activities [~~~ifl
,Table 2.2. Cutting speed ranges for different combinations
workpiece and tool material
N = Revolutions of the workpiece in rpm, for
turninglboring operations
S.No. Workpiece Material

Cutting Speed (m/min) = Revolutions of the cutter in ~m, for
H88 Carbides milling/drilling operations
1. Low-carbon steels 20-110 60-230
I Note IFor taper turning, facing and parting off operations,
2. Medium-carbon steels 20-80 45 -210
D = Average diameter ofthe workpiece in mm
3. Steel alloys (Ni-based) 20-80 60-170 = d1 +d2
4. Grey cast iron 20-50 60-210 2
5. Stainless steels 20-50 55 -200 where d1 = Diameter of the. workpiece at the start of the operation,
6. Chromium nickel 15-60 60-140 and
7. Aluminium 30-110 60-210 d-;. = Diameter of the workpiece at t~~_~~d of the operation.
8. Aluminium alloys 60....:·370 60-910
9. Brass 50-110
2. Cutting Speeds for Shaping, Planing and Slotting Operations
90-305
10. Plastics 30 - 150 50-230 ~ The cutting speed for shaping, and planing and slotting
operations can be calculated using the formuia
2.3.2. Calculation of Cutting Speed' LxNs .
S = 1000 C m/min
Table 2.3 summarises the formulae to be used for calculating
cutting speed of various machining operations. where S = Cutting speed in mlrnin,
L = Length of cutting (i.e., forward) stroke
Table 2.3. Calculation Of cutting speeds
(including clearance on each ends) in mm,
·'1. Cutting Speeds for Turning, Boring, Milling and Drilling N s = Number of cutting strokes/min, and
I Operations .. ~~C = Cutting time ratio ~I_
l..T/he cutting speed for turning, boring, milling and
= Time for cutting (Le., forward) stroke
Time for return stroke
drilling
operations can be calculated using the formula I Example 2.1 , A mild steel component shown ill Fig.2.I, has to
DN mI . be made from a stock of 220 mm long and calculate the maximum
S = 1t1000 mm cutting speeds for:
where S = Cutting speed in m/min, (i) facing operation,
(ii) turning operation of all surfaces and
D = Diameter of the workpiece in mm, for
,turning/boring operations (iii) parting off operation.
The maximum spindle speed of the lathe being used is 500 rpm.
= Diameter ofthe cutter in mm, for milling/drilling
operations
-.-------- ---
li~~~"I Process Planning and Cost Estimation Process Planning Activities _
~1-1-·-----[3-" ------l-~I
nDN
Cutting speed for turning, S 1000
1t x 40 x 500
62.83 m/min Ans . ..,.,
1000
75 25 . 100
. I' · I I •I (v) Parting off operation: Parting off on <1>6e0nd.
All dimensions are in mm d1 + d2 60 + 0 "
Given: dl = 60 mm; d2 = 0 mm; :. D = 2 --2- = 30 mm
Fig. 2.1.
7tDN
Given Data: N = 500 rpm .. Cutting speed of facing <1>6e0nd, S
1000
To find: Maximum cutting speed n x 30 x 500
41.12 mlmin Ans. ""i)
@Solution: 1000
(i) Facing operationr
Facing on <1>4e0nd, '\
d1 +d2 40 +0
I Example 2.2 I
Calculate the cutting speed for a shaping
Given: d1 = 40 mm; d2 = 0 mm; :. 0 = 2 --2- = 20 mm operation, if the shaper is capable of 20 strokes per minute over a
stroke length of 1.5 m, with a cutting time ratio of 3 : 2.
nDN Given Data: N, = 20 strokes/min; L = 1.5 m = 1500 mm; Cutting
.. Cutting speed for facing <1>4e0nd, S
1000
n x 20 x 500 time ratio, = ~ = 0.6; C = 3:2 = ~ = 0.6.
31.42 m/min Ans.·~
1000
To find: Cutting speed
(ii) Turning operation: Turning to 60 mm <1>.
© Solution: The cutting speed for shaping operation is
Given: D = 60 mm; N = 500 rpm
L x Ns 1500 x 20 .-
.. Cutting speed for turning, S =
nON
1000
S 1000 C 1000 x 0.6 = 50 m/min Ans. ~
n x--60 x 500 -- - - -- - -
= 1000 = 94.25 m/min Ans. ~ 2.3".3. Spindle Speeds and Stroke Speeds
(iii) Taper turning operation: ../ In operations like turning, boring, milling and drilling, the actual
. "" ~+~ @+~ spindle speeds have to be calculated to achieve the required cutting
Given. c, =60mm;d2=40mm. :.0= ·2 2" =50mm
speeds.
nDN
Cutting speed"for turning, S = 1000
"'Similarly in shaping, planing and slotting operations, the stroke
speed i.e., number of strokes per min have to be calculated to
n x 50 x 500
= 1000 = 78.54 m/min Ans. ~ achieve the required cutting speeds.
(iv) "Turning operation: Turning to 40 mm ../ Table 2.4 presents the formulae that can be used for calculating
Given: 0 = 40 mm; N = 500 rpm spindle speeds/number of strokes.

F~:~:I_~ Process Planning and Cost Estimation Process Planning Activities --l._ I.iZ~~JI
Table 2.4. Calculation of spindle speeds/number of strokes
I Example 2.3 ·1 (i) Determine the spindle speed required to turn
1. Cutting Speeds for Turning, Boring, Milling and Drilling a 60 mm diameter stainless steel shaft using a HSS tool. (ii)
Operations What will be the spindle speed if a carbide tool is used instead of
y" The spindle speed for turning, boring, milling and drilling HSS tool? (iii) Also find the resulting percentage increase in the
operations can be calculated using the formula spindle speed.
Given Data: D = 60 mm
N=1000S m
. 1tD rp To find: Spindle speed
where N = Revolutions of the workpiece in rpm, for © Solution:
turning/boring operations (i) Spindle speed when HSS tool is used:
= Revolutions of the cutter in rpm, for. From Table- 2.2, the cutting speed for stainless steel part.
milling/drilling operations material-HSS~:tool combination can be selected as S = 35 mlmin.
1000 S
S Cutting speed in mlmin, .. Spindle speed, N = 1t D
D Diameter of the workpiece in mm, for 1000 x 35
turning/boring operations 1t X 60
= 185.68 rpm Ans. ~
Diameter of the cutter in mm, for milling/drilling (ii) Spindle speed when carbide tool is used:
operations
From Table 2.2, the cutting speed for stainless steel part
2. Stroke Speeds (i.e., number of strokes/min) for Shaping, material--carbi<;le tool combination can be selected as S = 125 mlmin.
Planing and Slotting Operations : 1060 S
Spindle speed, N = 1t D
./ The stroke speed i.e., the number of strokes/min for shaping and
. milling operationscan be c_aI.~l!1~e.9.using the formula lOOO x 125
.. 60 ..= 663~15 rpm .Ans. ~
1tx
1000 x S x C o
NS = L (iii) Percentage increase in spindle speed:
where 663.15
Stroke speed or number of strokes per min, % increase = 185.68 x 100 = 357.15% Ans. ~
N=s
S Cutting speed in mlmin,
C = Cutting ratio I Example 2.4 IA shaper is capable of providing the
L
Time for cutting {i.e., forward} stroke maximum cutting speed of 75 m/min with a cutting time ratio of
= Time for return stroke 4 : 3.·. The stroke length is 1.5 m: Calculate the number of strokes
L = Length of cutting (i. e., forward stroke) in mm. per minute that the shape is capable of.
- 4 .
Given Data: S = 75 m1min; C = 4 : 3 = "7 = 0.57; L = 1.5 m =
1500 mm.
Process Planning Activities 12.111
1;,:2;.10,1 Process Planning and Cost Estimation
2.4.2. Selection of Feed Rate
Tofind: Number of strokes per minute
© Solution: The stroke speed i.e., the number of strokes/min is 1. Feed Rates for Turning and Boring
given by Table 2.5 presents the typical feed rates for tuminglboring in
1000 x S xC mm/rev for HSS and carbide tool materials.
L
Table 2.5. Typicalfeed ratesfor turninglboring in mm/rev
1000 x 75 x 0.57 .
= 1500 = 28.5 strokes per minute Ans·. ~ for HSS and carbide tool materials
-"
Turning/boring feed rate (mm/rev)

S.No. Workpiece Material
HSS Carbides
../' Feed is the distancethrough which the tool advances into the 1. Low-carbon steels 0.15 - 0.45 0.15-1.1
workpiece duringone revolution of the workpie~,e-?!_ the l:!U_,tter. 2. Medium-carbon steels 0.15 - 0.4 0.15 -0.8
./ Feed rate is the speed at which the cutting t(f(jfcpeneirates the 3. Steel alloys (Ni-based) 0.1 - 0.3 0.1 - 0.75
workpiece. 4. Grey cast iron 0.1-0.4 0.1-1.0
5. Stainless steels 0.2 - 0.75 0.2-2.0
../' Unit: Feed rate is usually expressed in millimeters per spindle
6. Chromium nickel 0.1-0.6 0.1 -1.0
revolution (mmlrev) or millimetres per minute (mmlmin).
I 7. Aluminium 0.2 -0.6 0.2 - 1.0
2.4.1. Factors Affecting Feed Rate 8. Aluminium alloys 0.1-0.3 0.1-1.0
9. Brass 0.15 - 8.0 0.15 -1.5
The factors that are considered during selection of feed value are:
10. Plastics 0.1 - 0.35 0.2 - 1.0
(i) Work material (type, strength, hardness, etc.)
I Note I To convert feed rate in mmlrev into feed rate 10 mmlmm, the
(ii) Capacity of the machine tool (power, rigidity, etc.) following relation can be used.
Cutting tool (material, geometry and configuration)

( Feed rate I rSpeed of rotation 1
(iii) Feed rate in mmlmin = i . ,_r x i ,_of the spindle _~
_.- --- " " , l 10 .mm/rev ) L in rpm J
(iv) Cutting fluid application
2. Feed Rates for Drilling
(v) Surface' finish desired'
Table 2.6 presents a typical feed rates for drilling in mmlrev for
(vi) Type of operation HSS and carbide drills .
• For example, threading operation needs large feed
Table 2.6. Typical feed ratesfor drilling in mm/rev "
according to the lead of the thread.
Drilling feed rate (mm!rev)
(vii) Nature of cut S.No. Drill diameter (mm)
HSS Carbides
• For example, feed is kept low in shock and intermittent 1. 2 0.05 0.15
type cuts. 2. 4 0.10 0.15 I
3. 6 0.12 0.15
/2J2/ Process Planning and Cost Estimation Process Planning Activities -r --I)~!j~1
Drilling feed rate (mm/rev) 4. Feed Rates for Shaping and Planing
S.No. Drill diameter (mm)
HSS Carbides ../' A typical feed rate for shaping is in the range of 0._05 - 0.75
4. 8 0.15 0.18 mmlstroke.
5. 10 0.18 0.25 ../' A typical feed rate for planing is in the range of 0.5 -'- 3.0
6. 12 0.21 0.25
mm/stroke.
7. 14 0.24 0.28
8. 16 0.26 0.32 5. Feed Rates for Grinding
9. 18 0.28 0.32 ../' A typical cross-feed for surface grinding is in the range of 1.0 - 1.5
10. 20 0.30 0.32 mm/pass .
../' A typical feed rate (also known as infeed or depth of cut) for
3. Feed Rates for Milling
cylindric~l ;.&r~ndingis in the range of 1.0 - 1.5 mm/pass.
Table 2.7 presents a typical feed rates for milling in mm/tooth for
HSS and carbide cutters.
Table 2.7. Typical feed rates for milling in mm/tootb

../' Depth of-cut is the thickness of the layer of metal removed in one
Milling feed rate (mm/tooth)
HSS Carbides
cut or pass, measured in a direction perpendicular to the machined
S.No. Workpiece
End mills End mills surface.
Material
Face mills and slot Face mills and slot
../' The depth of cut is always perpendicular to the direction of feed
drills drills
1. Low-carbon 0.2-0.5 0.1 :'_0.25 0.1-0.75 0.15 - 0.40 motion.
steels
./ Unit: It is generally measured in 'mm'.
2. Medium-carbon 0.2 -0.5 0.1-0.25 0.1-0.75 0.15 -0.40
steels < .Fi~:.~:_2il_lu~ra!~sth~_t~rm.sr.e~~ and depth of cut.
- -- 3-.--_ -Ste~l-alk>ys---
1 -e;2-~O.8 0.15 -0.4 0.3 -1.2 --0.2
(Ni-based) _:_OS----
4. Grey cast iron 0.15 - 0.65 0.075-0.3 0.15 -0.75 0.075 -0.4
5. Stainless steels 0.2-0.6 0.1- 0.3 0.3 -1.2 0.2 0.5
o
6. Chromium 0.1- 0.6 0.1-0.3 0.3 -1.2 0.2-0.5
nickel
7. Aluminium 0.25 -0.75 0.15 - 0.4 0.25 -1.0 0.1-:-0.5·
8. Aluminium 0.25 -0.75 0.15-0.4 0.25 -1.0 0.1-0.5
alloys
9. Brass 0.25 -0.5 0.1-0.25 0.25 -0.65 0.1 0.4 Fig. 2.2.
10. Plastics 0.2 -' 0.8 0.15 -0.4 0.2 -1.2 0.1 0.6.. ./ The feed and depth of cut for a particular operation depend on the
material to be machined, surface finish required and tool used.
Process Planning Activities F2.1S!
L~:ltt':I Process Planning and Cost Estimation
2.5.1. Selection of Depth of Cut

Table 2.8 summarises general recommendations that can be used
for the selection of depth of cut. v" As discussed in Section 1.3, from the drawing interpretation, the
Table 2.8. General recommendations for selection of depth· of cut process planner has to identify the need f~r a workholding device
or ajig or a fixture for the selected operation.
1. Depth of cut f~,:_ :.{urning and Boring ./' The process planner will communicate the identified requirements
../ The general guidelines for turning and boring recommend a of the workholding .levice to a specialist tool engineer for the
depth of cut of 6 mm for roughing and 0.4 mm for finishing. detailed design and drawings that are needed for manufacturing it.
2. Depth of Cut for Milling
(
In the following sections, the overview of the function, types,
../ The maximum depth of cut for milling is generalbe considered principles.and selection of jigs and fixtures are presented .
to be half the cutter diameter.
2.6.1. Workholding Device
3. Depth of Cut for Drilling
./' The main purpose of any workholding device is to position and
../ The maximum depth of cut for drilFng is generally considered hold a workpiece in a precise location while the manufacturing
to be half the feed rate of the tool and minimum considered to
operation is being performed.
be 0.3 mm.
./' Types of workholding devices: The workholding devices can be
4. Depth of Cut for Shaping and Planing broadly classified into two:
../ In general, the recommended depth of cut for shaping and
planing are in the range of 1 - 4 mm. 1. General workholding devices
5. Depth of Cut for Grinding (a) Vices
../ The .general recommendations .for depth of cut for .surface-and- (b).Clampsandabutments------- --.- -.-------
cylindrical grinding are equal to the values for feeds selected in (c) Chucks
mm/pass. (d) Collets
(e) Centres
2.5.2. Machining Time Calculations
(f) Mandrels
The important reasons for selecting/calculating the process
(g) Face plates
parameters--cutting speed, feed rate and depth of cut are to determine
2. Specialist workholding devices
the machining times. Because the data for cutting speed, feed rate and
depth of cut for the processes will be used to calculate the machining (a) Jigs
times . (b) Fixtures
../ The machining time calculations for various machining operations
are presented elaborately in Unit v.
/2.161 Process Planning and Cost Estimation
Process Planning Activities 12:t,7-1
2.6.4. Jigs Vs. Fixtures
2.6.2. Jigs Table 2.9 summarises the difference between jigs and fixtures.
../ A jig may be defined as a workholding device which locates and
Table 2.9. Jigs Vs. Fixtures
holds the workpiece for a specific operation. It is also provided
with tool guiding elements. .Jig Fixture
.
S.No. Characteristics
l. Definition Locates and holds the Only holds and positions
./ Jigs are usually lighter in construction and direct the tool to the work and guides the the work, but doesn't
correct position on the workpiece. cutting tool in true giiide the work.
position of the work.
./ Jigs are rarely clamped on the machine table because it is
2. Elements Work locating elements, Work locating elements,
necessary to move on the table to align the bushes in the jig with tool guiding elements and tool setting elements and
the machine spindle. work clamping elements. work clamping elements.
3. Construction Light Heavy
../' Jigs are used on drilling, reaming, tapping
4. Applications Drilling, reaming, Milling, turning,
ill:i~f'counterboring operations. tapping, counterboring, grinding, broaching, etc.
countersinking
./ Functions of jigs are:
5. Special features Drill bushes used for tool Feeler gauges, setting
1. To locate and position the workpiece relative to the cutting tool. guiding blocks to adjust position
of tool in relation to work
2. To clamp the workpiece during drilling, reaming or tapping.
3. To guide the tool (drill, reamer or tap) into the proper position
on the workpiece.
2.6.3. Fixtures The purpose and advantages of jigs and fixtures are as follows:
./ A fixture may be defined as a work holding device which only 1. It reduces/eliminates the efforts of marking, measuring and I .. ._
holels and p'_osition~the workpiece. _It does not guide the cutting setting of workpiece' on a machine. _.
tool. 0
2. The workpiece and tool are relatively locazed at their exact
./ Sometimes, there is a provision in the fixture for setting the tool positions before the operation automatically within negligible
with respect to the workpiece. time. So it reduces product cycle time.
./ Fixtures are often clamped to the machine table. 3. It reduces the production cycle time and hence increases
.,.,- Fixtures are used in turning, milling, grinding, shaping, planing production capacity .
and boring operations. 4. Interchangeability of manufacture is achieved by enabling the
production of identical parts .
./' Functions of fixtures are:
5. The operating conditions like speed, feed rate and depth of cut
1. To locate and position the workpiece relative to the cutting tool.
can be set to higher values due to rigidity of clamping of
2. To clamp the workpiece during machining, welding, inspection workpiece by jigs and .fixtures.
or assembly.
E~.t8;j Process Planning and Cost Estimation ../' Adjustable locators should be provided for rough
surface.
6. Operators working becomes comfortable as his efforts in setting
the workpiece can be eliminated.' ., .
7. Semi-skilled operators can be assigned the work so it also saves
the cost of manpower.
8. It reduces the cost of inspection as the products are produced
with less defects.
The three basic elements of' i s and fixtures are iven below.
1. Clamping elements
../ Clamping elements are used to exert a force to pr~~~the \Vorkpiece
a ainst locating surfaces and they hold the action ~~r~~tttiii forces.
2. Locating elements
../ L~cating elements are used to position the workpiece accurately
with res ect to the tool guidin or setting elements in the fixture.
3. Tool guiding and setting elements
../' Tool guiding elements are used in jigs where a hardened bushing
is fastened to sides of the jig to ,guide the tool to its proper position
in the work.
../ Tool setting elements are used in fixtures where a target or set
block is used to set the location of the tool with respect to the
-_._-,--- ,"": :: : = = ~ = = = ~ ~ ~ ~ ~ -
w o r k ie ee w it hi n th e f ix tu
: :::--:----::-:-:::~~..,------_j
re .
The main consideration of jigs and fixture design are summarised

below. ' .
1. Location
../' . Locating surfaces should be as small as possible and the
location must be donefrom the machined surface .
../' Sharp comers in the locating surfaces must be .avoided.
../ Locating pins should be easily accessible and visible to the
operator.
Process P tanning Activities
----------------------
2. Clamping
../' Clamping should always be arranged directly above the points supporting
the work.
../' Quick acting clamps should be used wherever possible.
../ Clamps should not cause deformation of the workpiece.
../' Position of _clamps should provide best resistance to the cutting tool.
.~-
../' Cutting forces of the tool. should act against the solid part of the jig and
not against the clamps .
../' All the clar:n:R~ and adjustments should be on the sides.
../' Clamps should allow rapid loading and unloading of the
components.
3. Loading
../ The loading and unloading process of the workpiece should be as easy as
possible.
~/ Loading and supporting surface usually made of hardened
material and also it should be renewable wherever possible.
../' Enough space should be left for hand movements between the
I
!!
~."a..l.l..s..,.-o..f,_a...j.i..g..,:a~n-~d...w..,o::-r-k.:p.:i!e~c:.e...:..::.:---"-----.-.--
..~.-----------li
4. Stability and Rigidity

../' Jigs and fixtures should possesses a high rigidity to withstand the cutting
forces. Atleast four legs should be provided on the jigs for stability.
../' The fixtures are rigidly fixed on the machine table. Make the equipment
as rigid as necessary for the operation.
5. Clearance for Chips

../ Adequate space in the form of channel ways should be provided to
enable the metal chips to be blown to clear easily .
IZJlQ,I Process Planning and Cost Estimation Process Planning Activities --:-~_E~~~OOl
6. Fool ProofDesign
./' Jigs and fixtures should be fool proof besides being safe to if. Designing and selection of jigs and fixtures depend upon so many
use . factors. These factors should be considered during designing and
./' The design of jigs and fixture is such that it is impossible to selection of workholding devices .
use the workpiece and tool in any position other than the ./' The factors to be considered during- designing and selection of
correct one. jigs and fixtures are given below.
./' Locating pins are provided for this purpose. 1. Physical characteristics of the workpiece (i.e., shape/form
7. Provision for Tool Guides (geometry), size and mass). .
./ Provisions for tool guides in jig bushing and cutter setting 2. Physical characteristics of the finished component.
devices in fixture should be made. 3. Type and capacity of the machine, its extent of automation.
8. Provision for Indexing 4. Provision of locating devices in the machine. -
./' Provision for indexing the workpiece should be made 5. Available clamping arrangements in the machine .
wherever it is necessary. It enables the workpiece to divide 6. Available indexing devices, their accuracy.
into any number of equi-spaced faces. 7. Evaluation of variability in the performance results of the
machine.
9. Weight
S. Rigidity of the machine tool under consideration .
./' Jigs and fixtures should be lighter in weight.
9. Study of ejecting devices, safety devices, etc .
./' Jig weight should be kept below 15 kg since they are to be
10. Required level of the accuracy in the work and quality to be
handled often.
produced.
10. Safety
I ---
--
../ Jigs and fixtures are designed for safety.

2.11.1. Types of -Jigs
./' Handles and levers - should be large enough. All sharp edges
./' Jigs can be classified broadly into two types - based on the
should be removed or avoided.
manufacturing process involved as:
11. Coolant Supply
1. Drill jigs, and
./ Adequate arrangements must be made for the supply of 2. Boring jigs
coolant to the cutting edges for reducing the friction.
1. Drill Jig
12. Economy .., Drill jigs are used for the following operations:
-/ Jig and fixture should reduce machining and production costs • Drilling
by providing ease of manufacturing.
• Reaming
-'-- Process Planning and Cost Estimation
Process Planning Activities 12.23 I
• Tapping
(vi) Tapping fixture
• Chamfering
(vii) Fixture for welding
• Spot facing.
(viii) Assembling fixture
• Counter sinking, etc.
../' Fixtures can also be classified based on their construction type as
../ Different types of drilling jigs used are:
(i) Template jig (i) Plate fixtures
(ii)' Plate type jig (ii) Angle plate fixtures
(iii) Open type jig (iii) Vice-jaw fixtures
" (iv) , . Swinging leaf type jig (iv) Indexing fixtures
(v) Box type jig 2.11.3. Standard Parts for Jigs and Fixtures
(vi) Solid type jig ../ There are various standard parts being used in the design and
(vii) Pot type jig construction of jigs and fixtures.
(viii) IndeXjig~ ../' Some of the standard parts include:
(ix) Multistationjig .' f(i) mechanical fastners
(ii) locating and supporting devices
I. (x) Universal jig
(iii) indexing pins
2. Boring Jig
(iv) drill bushes
../ Boring jigs are used to bore holes that may be too large to drill or (v) hand knobs and handles
must be made on odd size.
2.11.2. Types of Fixtures
../ Fixtures are designed specifically for an operation and so these can
-be· named on ·the-·baseon:fie
-operatlo-n't() be ·carriedout·wiili-
their---- ../' As discussed in Section 1.3, the next activity of process planner is
help. , to specify the quality assurance methods/inspection criteria for all
../ Fixtures are used to hold the workpiece properly to carry out the
,../
.
operations. (v) Fixture for boring/drilling
Trh-e-different types of fix.t.ure based on the operation
include' .
(i) Turning fixture
I (ii) Milling fixture
(iii) Fixture for grinding
(iv) Fixture for broaching
the on criteria and accordingly the quality engineer decides
critical on the QA tools and techniques to be employed.
proces However, the process planner should have clear
sing understanding of QA principles, tools and techniques so
factors that to work in tandem with the quality engineer
such effectively.
as
dimens
ional
and
geome
tric
toleran
cesand
surface
finish
specifi
cations
that
are
identifi
ed
during
the
drawin
g
interpr
etation
.
-/' In
general,
the
process
planner
provides
the
inspecti
Process Planning Activities I~.25il
I Z.241 Process Planning and Cost Estimation
../ It is important to strike the balance between ensuring product 2.12.2. Basic PrinCiples/Concepts of TQM
quality and avoiding unnecessary inspection. The overuse of QA The six principles/basic concepts of any quality management
methods and inspection has to be avoided, as it will increase the system are iven below.
processing time and hence the total manufacturing costs. 1. Top management commitment i.e., leadership
../ Some of the important tasks of process planner in this stage of 2. Focus on the customer
selection of QA methods include: 3. Effective involvement and utilisation of the entire
• Identification of inspection locations workforce
• Identification of the most appropriate inspection and testing 4. Continuous improvement
methods 5. Treating suppliers as partners
6. Establishing performance measures for the processes
• Determination of the frequency of inspection and testing
• Evaluation of inspection and test data 2.12.3. TQM Framework (Elements of TQM)
• Identification of corrective action I TOM Elements I
../ In fact, the above details of QA methods selection process II
influence the processes, equipment, tools and manufacturing

I. TOM Principles and Practices iI. TOM Tools and Techniques
parameters to be employed for a given job. A. People and Relationships 1. Seven Tools of Quality
1. Leadership • Flciw chart
2.12.1. What is Quality and TQM? • Quality council
• Check sheet
• Histogrcm
• Quality statements
../ Quality Defined: Some of the important definitions of quality are • Strategic planninq
• Pareto diagram
• Cause and effect diagram
given below. . 2. Customer focus • " Scatter diagram
• Customer complaints • Control chart
• Customer retention 2. New Seven Management Tools
1. Quality is fitness for use. -Juran 3. Employee involvement • Affinity diagram
• Empowerment • Relationship diagram
2. Quality is conformance to requirements. -Crosby • Team and teamwork • Tree diagram
e Matrix diagiam -
• ,Recognition- and reward
• Matrix data analysis diagram
13. Quality is the totality of features and chara~teris.tics of a • Performance appraisal
II Decision tree (POPC)
4. Supplier partnership
• Arrow diagram
product or service, that bear on its ability to satisfy stated • Sourcing 3. Six Sigma Process Capability
• Supplier selection/rating
and implied needs of the customer. -ISO B. Approach
4. Benchmarking
5. Failure Mode and Effect Analysis (FMEA)
1. Continuous process improvement 6. Quality Circles (QC)
• Juran trilogy 7. Quality Function Deployment (QFD)
• PDSAcycle 8. Total Preventive Maintenance (TPM)
~ Definition of TQM: Total quality management (TQM) is the • Kaizen 9. Taguchi Methods
• 5S housekeeping 10: SamplingPlans
management approach of an organisation, centered on quality. 2. Innovation 11. Experimental Design
12; Quaiity Management Systems
based on the participation of all its members andaiming at long- 3. Management by fact
.. ISO 9000 series of standards
C. Performance Measures
13. Environmflntal Management Systems
term success through customer satisfaction, and benefits to all 1. Quality costs • ISO 14000 series of standards
2. Quality awards
members of the organisation and to society. -ISO
Fig. 2.3. TQMframework
Process Planning Activities . 12~~11
. Process Planning and Cost Estimation
Fig.2.3 presents the overview of TQM elements. As could be seen 2.13.2. Prevention Strategy
from Fig.2.3, there are various TQM tools and techniques available to ./ This strategy focus on the question of 'Can we make it correctly?" -
improve the product quality and the selection of the most appropriate ./ In this strategy, the non-conformance is minimized/eliminated in
tools and techniques for the given process is the task of the process the process before it can occur, as illustrated in Fig.2.5 (Source:
planner and quality engineer. Peter Scallan).
Measure,
sse,
sampling,
Adjust
~ The two basic quality strategies are: process
capability
11. Detection strategy, and

I 2. Prevention strategy. Product
---..:t Manufacturing """ Next
- "'" Inspect
process stage
2.13.1. Detection Strategy
../ This strategy' focuses on the question of 'Are we making it
correctly?' .
../ In this strategy, the non-conformance is detected using various Scrap
inspection methods and then the process is adjusted, as illustrated
in Fig.2.4 (Source: Peter Scallan).
Fig. 2.5. Prevention of process problems

M-a- Manufacturing Product -...I Next
... Inspect
t.e.r-
ia.lJs
process . ../ In this strategy,' the SPC and' proce-ss capability - tools '-and
- techniques are employed.
Scrap
./ The Japanese quality guru Ishikawa proposed 'seven basic toods"
(Q-7 tools) based on statistical techniques to facilitate successful
accomplishment of quality improvement objectives.
Fig. 2.4. Detection of process problems ./ The seven statistical tools of quality and their uses are listed in
../ The detection strategy is not the most desirable one as it leads to Table 2.10.
rework and/or scrap.
!J.z81 Process Planning and Cost Estimation

Process Planning Activities l ~~~91
~ Two main methods employed in SQC are:
Table 2.10. Seven basic tools of quality and their uses 1. Statistical Process Control (SPC), and
S.No. Statistical tools Purpose 2. Acceptance Sampling
1. Flow chart For depicting the essential steps of a 2.15.2. Assignable and Chance Causes of Variations
process by using standard symbols. ~ One of the axioms or .truisms of manufacturing is that no two
2. Check sheet For systematic data gathering, by objects are ever made exactly alike. All manufacturing processes
tabulating the frequency of occurrence. have some degree of inherent variability.
3. Histogram For graphically displaying the ~ Four sources of variations: The four sources of variations are
frequency distribution of the numerical processes, materials, operations and miscellaneous factors. The
data. source of miscellaneous variations includes environmental factors
such as heat, light, radiation and humidity.
4. Pareto diagram For identifying the vital few causes that
~ Types of variations: There are two kinds of variations, as given
account for a dominant share of quality
below.
loss.
5. Cause and effect For identifying and analysing the 1. Assignable (or Special) Causes of Variations
v" Assignable causes of variations are larger in magnitude and can
diagram potential causes of a given problem.
be easily traced and detected.
6. Scatter diagram For depicting the relationship between
~ The reasons of assignable causes of variation are due to:
two variables.
(a) Differences among machines,
7. Control chart For identifying process variations and (b) Differences among materials,
signalling corrective action to be taken. (c) Differences among processes,
-
(d) Differences in each of these factors over time, and
(e) Differences in their relationship to one another.
2.15.1. What is Statistical Quality Control? ~ The prime objective of SQC is detecting assignable causes of
../ Statistical quality control (SQC) is about employing inspection variation by analyzing data.
~ Once the assignable causes of variations are identified and
methodologies derived from statistical sampling theory to ensure
eliminated through remedial actions, the process becomes
conformance to requirements.
statistically control.
../ In SQC, the samples are inspected from a batch and based on the
statistical inferences, the conclusions are drawn on the whole 2. Chance (or Random or Common) Causes of Variations
batch. . ~ Chance causes of variations are inevitable in any process. These
are difficult to trace and control even under best conditions of
production. All occur at random.
---.~------,_----
[j£~ Process Planning and Cost Estimation Process Planning Activities . ----,--,-lz~3l i
./' Random variations cannot be avoided. They are caused by factors 2.16.2. Types of Control Charts
such as human variability from one operation cycle to the .next, -/ The two basic types of control charts used are:
minor variations in raw materials, fluctuations in working 1. Control charts for variables, and
conditions, and lack of adequate supervision skills. 2. Control charts for attributes .
./' A process operating under stable system of chance causes is said
to be in statistical control.
../ The quality characteristics which can be measured and expressed
in specific units of measurements are called variables.
2.16.1. What is a Control Chart?
./ A control chart is a graph that displays data taken over time and ./' Control charts based upon measurements of quality characteristics
the variations of this data . are called as control charts for variables.
./' Structure of control chart: The general form of control chart is ./ Types of variable control charts: The most commonly used
illustrated in Fig.2.6. variable control charts are:
(i) X- or average charts,
(U) R- or range charts, and
s - or standard deviation charts.
Q)
;:,
(ij
(iii)
>
o
~
0 ;;::
.§ if The X -chart is used to monitor the centering of the process to
~
c a control its accuracy.
"fi
~Cii ./ The R-chart monitors the dispersion or precision of the process.
_ a _m, --------- ~-----_-----~-----~:-:~_:m-:-_:_---:::-.------------ ./ J'b.e _$ -chart shows the variation of the
LCL process.
I Note I ./ An R-chart is usually analyzed before the X-chart t~Udete;~in-
2 4 ~ ~ 10 1'2! 1~ , 1'6 '1'8 20 e
out-of-control situations. Since an R-chart reflects process variability, it should be
Sample number. S
brought to control first. Therefore, if an R-chart shows an out-of-control situation,
Fig. 2.6. General form of control chart the limits on the X-chart may not be meaningful.
• The X-chart should be drawn only when the R-chart shows that all the
points are in statistical control.
./ Uses of control charts are:
• If R-chart has out-of-control points, investigate the assignable causes
(i) To check whether the process is controlled statistically or not. To determine the effects of process changes.
(ii) To determine process variability.
(iii) To establish the process capability of the production process.
(iv) To identify the type of variation that occurs.
(v)
associat for the R-chart.
ed,
with
the
out-of-
control
points
and
take
appropr
iate
remedi
al
action
to
eliminat
e
assigna
ble
causes.
• Now delete
the out-of-
control point(s)
for which
remedial
actions have
been
taken
to
remove
assigna
ble
causes
and use
the
remaini
ng
samples
to
determi
ne the
revised
control
limits
11.321 Process Planning and Cost Estimation Process Planning Activities rZ~3$1
• Now using the revised values of Rvchart, plot the X-chart. Then check ../ Fig.2.7 provides guidelines for choosing the right control chart for
whether the process is in control or not. If the points are out-of-control, an application.
revise the control limits for Xvchart.
-/ In practice, computer software packages such as Minitab (a popular statistics
package) are commonly used for construction of all types of control charts.
../' Process capability compares the output of an in-control process to
the specification limits by using capability indices .
../ An attribute refers to those quality characteristics that conform to ../' In other words, process capability measures the output of a process
specifications or do not conform to specifications. and compares it to the customer specification limits, or can be
../ Control charts for attributes monitor the number of defects or considered as comparing 'voice of the process' with 'voice of the
fraction defect rate present in the sample. customer' .
../ Types of attributes control charts used are:
v" Definition: Process capability may be defined as the "minimum
1. p-chart: The chart for fraction rejected as non-conforming spread of a specific measurement variation which will include
to specifications. 99.7% a/the measurements from the given process. "
2. np-chart: The control chart for number of non-conforming
items.
../ In other words, I Process capability = 60' I. Since 99.7% area
in the normal curve is between -3cr to +3cr, therefore
3. c-chart: The control chart for number of non-conformities.
process
4. u-chart: The control chart for number of non-conformities
capability is equal to 60-.
per unit.
../' Process capability (= 60-), is also called as natural tolerance.
I Quality Characteristic I .,/ The purpose of process capability analysis are:
Attribute
-(f) To--find out whether the process is inherently capable of -----
meeting the specified tolerance limits.
x- and moving range
charts (li) To identify why a process 'capable' is failing to meet
specifications.
2.19.1. Process Capability Indices
(Measures of Process Capability)
(i) Process Capability Index Cp:
../ Cp is a process capability ir.dex that indicates the process potential

performance by relating the natural process spread to the
specification (tolerance) spread.
Fig. 2.7. Guidelines for choosing the right control chart
1.2~341 Process Planning and Cost Estimation Process Planning Activities 12.3SI
.,/ It is often used during the product design phase and pilot ../ It is often used during the pilot production phase and during
production phase.
routine product';.:io:::n::..:....t:.::h:::as:::C'e=-.:. --:-::-:- ~::_~_,
::-
.,/ Tofind Cp: The capability index is defined as _ . {USL-Mean Mean-LSL}
.,/ Tofind Cp'; Cpk - mm 3 cr ' 3 a '
~
Cp = Total sQecification tolerance ../ Interpretation of Cpk :
Process capability
or I Cpo
USL-LSL
(i)
(if)
Cpk value is always equal to or less than Cp value.
If
= Cpk _ > 1 means that the. process confirms the
6cr I specifications.
where USL Upper specification limit, (Ui) If Cpk < I means that the process does not conform to
LSL = Lower specification limit, specifications.
(iv) If Cpk = I means that the process just conforms to
USL-LSL = Tolerance,
specifications,
cr Population standard deviation, If Cp = Cp k' then the process is centered.
6a Process capability, and
Cp = Capability index.
2.20.1. Objectives of Inspection
.,/ Interpretation ofCp:
../ Inspection is the function by which the product quality is
(i) If Cp > I means that the process variation is less than the maintained.
specification. That is the process is capable of meeting the ~ The main aims of inspection are:
specifications. (i) To sort out the conforming and non-conforming product.
(if) IfCp < lmeans that the process is J:l?~.~'P~l?te9!_me~!iI}g. (ii) To initiate means to determine variations during 1~1~~f~~tur~.
the specifications, -(iii) To _ provide means to discover inefficiency during
manufacture.
(iii) If Cp = 1 means that the process is just meeting
process average.
specifications.
The larger the capability index (Cp)' the better the quality. So one
has to improve the Cp value by improving process capability and
having realistic specifications.
2.19.2. Process capability Index Cpk
.,/ Cpk measures not only the process variation with respect to
allowable specifications, it also considers the location of the
2.20.2. Stages of Inspection (or Inspection Locations)
Three stage of inspection are given below.
(i) inspection of incoming materials (Pre-production inspection or
Input inspection)
~ It consists of inspecting and checking all the purchased raw
materials and parts that are supplied before they are taken on to
stock or used in actual manufacturing.
~ This inspection may take place either at supplier's end or at
manufacturer's gate.
/l.361 Process Planning and Cost Estimation Process Planning Activities . 1 Z~371
(ii) Inspection of production process ./ Statistical methods are employed to determine the portion of total
(Inspection during production or Process inspection) quality of batch which will serve as a reliable sample.
./ The work of inspection is done while the production process is
simultaneously going on. Inspection is done at various' work 2.20.4. Types of Inspection
centres and at the critical production points. ./ Inspection can be classified according to the type of data involved
./ This had the advantage of preventing wastage of time and money as:
on defective units and preventing delays in assembly. 1. Inspection of variables, and
(iii) Inspection offinishedgoods 2. Inspection of attributes.
(Post-production inspection or Output inspection)
./ All qualitative characteristics are known as attributes. All
./ This is the last stage when finished goods are inspected and carried
characteristics that can be quantified and measurable are known as
out before marketing to see that poor quality may be either rejected
variables.
or sold at reduced price. •
./ Table 2.11 presents some examples of attributes and variables
2.20.3. Methods of Inspection measurements.
There are two methods of inspection. They are: Table 2.11. Examples of attributes and variables measurements
1. 100% inspection, and Attributes Variables

2. Sampling inspection. ../ Number of defective pieces ./ Dimension of a part measured.
found in a sample. ./ Temperature
1. 100% inspection during heat
../ Percentage of accurate invoices. treatment .
./ 100% or cent percent inspection is quite common when the number
of parts to be inspected.is relatively small. ../ Weekly number of accidents in a ./ Tensile strength of steel bar.
factory. .~-- - --- _.,_.~-- .
./ Here every part is examined as per the specifications or standard ./ Hours per week correcting
../ Number of complaints. documents.
established and acceptance or rejection of the parts depend on the
examination. if Mistakes per week. ,/ Time to process travel expense
../ Monthly number of tools accounts .
2. Sampling inspection
rejected . ./ Days from order receipt to
./ The use of sampling inspection is made when it is not practical or v: Percentage of on-time shipment .
too costly to inspect each piece. shipments. ./ Cost of engineering changes per
./ A random sample from a batch is inspected and the batch is 1./ Errors per thousand lines of month .
accepted if the sample is satisfactoty. code. ./ Time between system crashes.

../ Percentage of absenteeism .
./ If the sample is hot to the desired specification then either entire' ./ Cost of rush. shipments . II
batch may be inspected piece by piece or rejected as a Whole.
12jsl -'- Process Planning and CostEstimation Process Planning Activities . !2.39 I
Basic measurement
Characteristics
0
../ The selection of appropriate measurement instrument to be instruments used

employed is basically depend on the type of quality characteristic Measurement of angles 1. Bevel protractor
of the component considered. 2. Sine bar
../ Measurement: The different types of quality characteristics that Measurement of straightness Autocollimator
are to be measured me: Measurement of flatness Interferometer
1. Dimensions/size, 2.21.1. Measurement Instruments Used for Attributes

2. Physical properties, Inspection
3. Functionality, and Table 2.13 presents the various types of limit gauges that are being
4. Appearance . employed for attributes inspection.
../ In fact, the first two quality characteristics in the above list are
Table 2.13. Types of limit gauges usedfor attributes inspection
variables and hence they are to be measured/quantified. On the
Types of Limit Gauges Purpose
other hand, functionality and appearance are attributes and hence
1. Plug gauges ~ Plug gauges are used for checking holes
they are to be counted, checked for qualitative decision. of many different shapes and sizes.
2.21.1. Measurement Instruments Used for Variables ~ The 'Go' plug gauge is the size of the low
Inspection limit of the hole while the 'No Go' plug
gauge corresponds to the high limit of
Table 2.12 presents the measurement instruments commonly hole.
employed for variables inspection .. ~ There are plug gauges for straight
cylindrical holes, tapered, threaded square
Table 2.12. Measurement instruments usedfor and splined holes.
variables inspection .1. 2 •. · Ring gauges ../ ..Ring -gauges are used to test external
0 . diameters.
. Characteristics Basic measurement ~ The 'Go' ring checks the maximum
instruments used
diameter and the 'No Go' ring checks the
Measurement of lengths 1. Engineer's rule minimum diameter.
2. Micrometers
- 3. Taper gauges -/' Taper gauges are used to test tapers.
(a) Internal micrometer -/' Taper gauges are made in both the plug
(b) Cylindrical gauge and ring styles.
(c) Internal micrometer 4. Snap gauges -/' The snap gauges are used to measure
3. Depth gauge (Gap gauges) external dimensions. Shafts are mainly
4. Vernier callipers checked by snap gauges.
5. Vernier depth gauge </' They may be solid and progressive or
6. Vernier height gauge adjustable or double-ended.
12~~QI Process Planning and Cost Estimation Process Planning Activities ~ 12~4j I
Types of Limit Gauges Purpose 4. Repeatability: It is the ability of the instrument to achieve the same
degree of accuracy on repeated applications (often referred to as precision),
5. Thread gauges -/ Thread gauges are used to check the pitch
diameter of the thread. 5. Resolution: It is the smallest increment of difference in dimension that
can be read on an instrument.
./ For checking internal threads (nut, bushes,
etc.), plug thread gauges are used, while' 6. Sensitivity: It is the smallest increment of difference in dimension that
for, checking external threads (screws, can be detected by an instrument.
bolts, etc.), ring thread gauges are used. 7. StabilitY. (or drift): It is the ability of the instruments to maintain
6. Form gauges ./ Form gauges are used to check the its calibration over a period of time.
contour of a profile of workpiece for
conformance to certain shape or form
specifications.
7. Feller gauges ,/ Feller. gauges are used for checking
clearances between mating surfaces. In order to prepare a process plan, the following documents/
8. Plate and wire gauges ./ The thickness of a sheet metal is checked information are required.
by means of plate gauges and wire
diameters by wire gauges. 1. Assembly and components drawings of the product and bill
of materials:
I
The details include:
• Components drawings
• Assembly drawings
./' Many factors should be considered while selecting a measuring or
• Raw material specification
gauging instrument for a particular manufacturing inspection
• Dimensional and geometric specifications
operation.
• Surface finish specifications
-r . Table 2.1_4 presents the mainfactors thatare to be considered for Ii 'Number of parts required
selecting a measuring instrument, • Bill of .materials
Table 2.14. Factors to be considered/or selecting 2. Specification of various machine tools available in the
measuring instruments catalogues of machine tools:
• The various possible operations that can be performed.
1. Accuracy (or Rule of Ten): The Rule of Ten, also known as the Gage
• The maximuin and minimum dimensions that can be
Maker's Rule, states that the accuracy of the measuring instrument should be
10 times that of the tolerance of the quality characteristic being measured.
machined on the machines.
• The accuracy of the dimensions that can be obtained.
2. Linearity: It is the accuracy of the measurements of an instrument
throughout its operating range. • A v ail able feeds and speeds on the machine.
3. Magnification: It is the amplification of the output reading on an • Capacity/power ratings of motors.
instrument over the actual input dimension. • Spindle size, table size, etc.,
10
Process Planning Activities tZ~431
L:Z.4~'1 Process Planning and Cost Estimation
./ The various classification of costs, elements of costs and the
3. Machining/Machinability data handbook . calculation of total cost of a product with numerous numerical
• Tables of cutting speeds, depth of cut, feeds for different illustrations are presented in Unit III.
processes and for different work materials ./' In the following section, the concept of break-even analysis with
4. Catalogues of various cutting tools and tool inserts. respect to process planning activities is presented.
5. Sizes of standard materials commercially available in the
market.
6. Charts of limits, fits and tolerances. 2.25.1. What is it?
7. Tables of tolerances and surface finish obtainable for various -/ Break-even analysis, also known as cost-volume-profit analysis, is
machining processes. ·the study of inter-relationships among a firm's sales, costs an_d
operating profit at various levels of output.
8. Tables of standard time for each operation.
./ It reveals the effect' of fixed costs, variable costs, prices, sales mix,
9. Tables of machine hour cost of all machine tools available.
etc., on the profitability of a firm.. .
10. Tables of standard cost.
./ It is a simple method of presenting to management the effect of
11. Table of allowances. changes in volume on profit.
12. Process plans of certain standard components. such as shafts, ./ It is concerned with finding the: point at which revenues and costs
bushings, flanges, etc. are exactly equal. This point is known as break-even point:
13. Handbooks such as Design Data Handbook, Tool Engineers
2.25.2. Aims of Break-Even Analysis
Handbook, etc.
The important aims and objects of break-even analysis are :
(i) To help in deciding profitable level of output, below which
losses.will.occur, -- ---- -----
(ii) To compute costs and revenues for all possible volumes of
-/ The process planner -should have the fundamental knowledge on output to fix budgeted sales.
cost estimating, cost accounting, various. types of costs, (iii) To take decision regarding make or buy.
components of costs and calculation of manufacturing of a product.
(iv) To decide the product mix and promotion mix.
-/ The knowledge of costing will help the process planner and th~
(v) To take plant expansion decisions.
management to take the following decisions:
o (vi) To take equipment replacement decisions.
• .type of material to be used for a product
(vii) To indicate margin of safety.
• Type of manufacturing process to be used for a product
(viii) Tofix the price of an article to give the desired profit.
• Volume of product to be manufactured
(ix) To compare a number of business enterprises.
• Make or buy a product
(x) To compare a number of facility locations.
• Design of a product
l'22~31 Process Planning and Cost Estimation Process Planning Activities ~ I:'~~4S"1
2.25.3. Break-Even Point At Break-Even Point (BEP),

'./ The break-even point may be defined as the level ·of sales at Total costs = Total revenue
which total revenues and total costs are equal. It is a point at TC TR
which the profit is zero. Fe + (VC x Q) SPxQ
./
./
It is also known as "no-profit no-loss point".
If a firm produces and sells above the ·break-even point, it
or I FC
SP-VC
... (2.1)
QaEP
makes p~ofit. In case it produces and sells less than the break- Fixed costs
Break-even quantity
even point, the firm would suffer losses . (Selling price I unit) - (Variable cost / unit)
./ Management can change the break-even point by changing (ii) Break-even point in terms of Sales Value:
fixed cost, variable cost and selling price. This method is suitable for a multi-product firm.
2.25.4. Determination of Break-Even Point Break-even sales} _ Fixed costs
Two approaches used to determine break-even point are : (BEP in rupees) - (Variable cost / unit)
1 - Selling price I unit
(i) The algebraic method, and
Fe
(ii) The graphical method.
BEP in rupees
1 G;) ... (2.2)
2.2E.1. Contribution
(i) Break-even point in terms of Physical Units:
Let FC Fixed cost, ./ The difference between selling price and variable cost per unit is
known as contribution or contribution margin,
VC = Variable cost per unit,
Contribution = Selling price - Variable cost
TVC = Total variable cost,
TC Total costs, 1- I C == SP~-vci . . .. (2.3)
TR = Total revenue i.e., total income, ./ Contribution is a companion measure of value that tells how much
Q Sales volume i.e., quantity sold, and of the revenue from the sale of one unit of a product will contribute
to cover fixed costs with the remainder going to profit.
SP Selling price per unit.
We know that; ./ Contribution margin divided by selling price is known as
Total costs = Fixed cost + Variable cost

contribution ratio.
Contribution
or TC = Fe + (Ve x Q) Contribution ratio =
Selling price
We also k..."10W that, or = Selling
or Contribution ratio
Total revenue Selling price / unit x Quantity sold TR = SPxQ price -
Variable cost
Selling price ... (2.4)
-> Process Planning Activities ----I~;·I1ZN
h~~4~i.) ··....... .--"'--~_~--': Process Planning and Cost Estimation
./ The total sales revenue line is drawn as shown in Fig.2.8.,This line
\
2.26.2. PN Ratio (i.e., Profit- Volume Ratio) indicates sales income at various levels of output.
Contribution ../ The point at which the total revenue line intersects the total cost
PN Ratio = Sales line is the break-even point .
./' The shaded area above the BEP marks profit to the firm whereas
2.27. THE ~RAPHICAL METHOD (BREAK-EVEN CHART) the shaded area below the BEP represents loss to the concern.
./' Break-even chart is a graphical representation of the relationship
between costs and revenue at a given time. 2.27.1. Margin of Safety
It is a graphic device to determine the break-even point and
../ Margin of safety is the difference between the existing level of
v;'
amount of loss or pro~_~._ll:~gervaryingconditions of output and

output and the level of output at BEP .
costs.
Sales - Sales at BEP
./' A break-even chart is illustrated in Fig.2.8.
~-------------~------------------------~ Margin of safety (in %) =
Sales
x 100 ... (2.5)
t
r Total cost line
./ Greater value of margin of safety means higher profits to the firm.
./' If the safety margin is low, then the firm runs the risk of incurring
losses.
~~GVariable cost I Example 2.5 1 The fixed costs for a factory for the year
,~~
~~~ line 2009-10 are Rs.1,50,000 and the variable cost is Rs.10 per unit
:_.,..,... ~4. .
,-,';.-::=:-------------4- Fixed cost hne
produced. The selling price per unit is Rs. 25. Calculate the break-
•...1- _.
Volume (units)-
evenquantity, _ _ _...._. - ... [A.U., Nov/Dec 20131 .
Given Data: FC = Rs. 1,50,000; VC = Rs. 10; SP = Rs. 25.
'- -Fig, 2.8. Break-even chart To find: Break even quantity (QBEP)
./' In break-even chart, cost and revenue in rupees is represented on Fe
© Solution: QBEP = SP - VC
vertical axis, while output in quantity is represented on horizontal a . It indicates
axis . x that fixed costs
./' In Fig2.8, the fixed cost line is horizontal and parallel to the X- i remains
s unchanged for
any volume . 1,50,000
10~OOOunits Ans, ~
./' The variable cost line is superimposed on the fixed cost line to 25 -10
show total costs.
I Z,.4$] Process Planning and Cost Estimation Process Planning Activities I~~49H
I Example 2.6 I From the following data, calculate break- © Solution: (Total cost) A = (Total cost)B
even
point expressed in terms of units and also the new break-even point, FCA+VCAXQ FCB + VCB x Q
if selling price is reduced by 10%.
25,000 + 13 x Q = 10,000 + 24 x Q
FixedExpenses :
Depreciation or
Rs .. 1,25,000
15,000 = 11 Q
Salaries or
Rs. 1,00,000 Q 1363.64 units Ans. ~
Variable Expenses:
Materials
I Example The fixed costs for th~ year 2000 .; 01 are
i.8]
Rs. 4 per unit Rs. 6,00,000, variable cost per unit is Rs. 40. Each unit sells at
Labour Rs. 160. Determine:
Rs. 2 per unit
Selling price Rs. 15per unit
© Solution: (i) Break-even point (a) in terms of physical units, and,
(b) in terms of rupees ;
Fixed cost = Depreciation + Salaries expenses
(ii) If a sales volume of 5500 units has been expected, then
1,25,000 + 1~OO,OOO= Rs. what will the profit (or loss) earned?
2,25,000
(iii) If a profit target of Rs. 1,20,000 has been budgeted,
Variable cost = Materials cost + Labour cost
compute the number of units to be sold.
4 + 2 = Rs. 6 per unit
Fe If the company sells 6500 units, calculate the margin of
(i) BEP: BEP = (iv)
SP-vC safety andproftt:
2,25,000
-.--(ii) REP when seutng.prtee is reduced by 10%: I © Solution: (i) (a) BEP in terms of physical units :
=
= 25,000 units Ans • ." Given Data: Fe = Rs. 6,00,000; VC = Rs. 40; SP = Rs. 160.
15 -6
_.- - - - -_..- -- -.- - --- -- -- ---PC -6,00:060- -- _..
10 _-
Reduced selling price = 15 - 100 x 15
QBEP SP- VC = 160-40
sr- = Rs. = 5000 units Ans. ~
r~)
13.50
I· Example 2.7 IProcess A has fixed costs Rs. 25,000 per year . BEP in rupees = 1 _
.. BEP 30,000 units Ans • ."
2,25,000 (b) BEP in terms of rupees:
13.50 - 6 =
and variable costs of Rs. 13 per unit, whereas process B has fixed
costs of Rs. 10,000 per year and variable costs of Rs. 24 per unit. At 6,00,000
Rs. 8,00,000 Ans. ~
what production quantity (Q), are the total costs of A and B equal ?
Given Data: (FC)A = Rs. 25,000; (VC)A = Rs. 13 ; 1 - (1~~)
(FC)B = Rs. 10,000; (VC)B = Rs. 24.
\.
12~$(fl Process Planning and Cost Estimation Process Planning Activities_----,. !2 ..$.11
(it) Profit (or loss) ifQ = 5500 units : Automatic

Fixed cost + Profit S.No. Item Capstan lathe (Single
Sales volume =
Contribution spindle)
6,00,000 + Profit 6. Setting up labour Rs. 20/hour Rs.20lltour
5500 ['.' C = SP- VC]
160 - 40 cost
7. Setting up time 1 hour 8 hour
or • Profit = Rs. 60,000 ADS. ~
of Rs. 7,25,000: 8. Machine 300% of(4) 1000% of(4)
(iii) Number of units to be sold to earn the profit overheads (setting
Sales volume = Fe + Profit
SP-VC and operation)
6,00,000 + 1,20,000
160 ~ 40 = 6000 units Ans." Find the break-even quantity for a job which can be produced on
(iv) Margin of safety when Q = 6500 units: either of the machines. Also comment about the choice of machine
Sales - Sales at BEP based on break-even quantity. fA. U, Nov/Dec. 2015J

Margin of safety
Sales x 100
© Solution: First of all, find the fixed cost, variable cost and total
6500 -5000
x 100 cost for both Capstan lathe and automatic lathe.
6500
23.08% ADS. ~ For Capstan lathe:
2.21.2. Break-Even Analysis for Process Selection FC Tooling cost + Setting-up cost
• . i
where Setting-up cost

I Example I Following
r
2.9 are the information on two machines:
I '", f r Setting-up I 1
Xli il·overheadsr
.1 _ Machine }
- J'
IIII
S.No.
..- ..... - ..-- -. - . -- .. _- .. _-~
- .-:4utonuuta - - Se~ing..:up·time labour cost! J +
Item Capstan lathe (Single l hour hour
spindle)
1. Tooling cost Machine overheads 300% of (4)
Rs.300 Rs.300
300 '
2. Cost of cams - 100 x Rs. 20 = Rs. 60/hour
Rs.1,500
3" Material cost Rs.2.50 Rs.2.50
per piece Setting-up cost
4. .Operating labour Rs.20per Rs. 80 per
cost hour hour
5. Cycle time 5 min Then~ FC
1 min
per piece
1 hour x [ Rs. 20/hour + Rs. 60/hour ]
= Rs.80
Rs. 300 + Rs. 80 = Rs. 380
I
1~.$~I_-_- Process Planning and Cost Estimation Process Planning Activities I:I.;5~1
VC/piece
{
Material}
. cost!
piece
+.
{. Labour I
cost! ~ +
piece J l
J Ove~headsl
prece
J, Labour cost/piece
Operating}
{ . labour x .
{CYCle time}
in houri
cost/hour piece
where 1
= Rs. 8/hour x 6 0hour/piece
Labour cost/piece = .[ { Operating labOur} x { . Cycle ti~e } ]
cost/hour . III hour/piece Rs.0.133
= 5.
Rs. 20lhour x 0 hour/pieca Overheads/piece ov:~~:ad} x {Cr:~o~~e}
{
Rs.l.67 hour piece
1
Overhead cost!} . {C?,cle time} ] Rs .. 80/hour x 6 0hourlpiece
Overheads/piece { hour x III hourI
piece Rs.l.33
5
Rs. 60/hour x 60 hour/piece Material} { LabOUr} { Overheads/ }
.. VC/piece { cost! + cost/ + .
.
pIece .
pIece pIece
Rs.S
VC/piece. Rs. 2.50 -I- Rs. 1.67 + Rs. 5 = Rs. 9~17 Rs. 2.50 + Rs. 0.133 + Rs. 1.33
We know that, Rs.3.96
TC Then, TC FC+VC+Q
FC+VC x Q
(TC)capstan = 380+9.17Q (TC) Automatic 2600 + 3.96 Q ... (2)
... (1)
For Automatic lathe:
Analytical Method to find BEP:
Machine overheads = 1000% of (4)
We know. that at BEP, total cost of both Capstan lathe and
1000
= .100 x Rs, 8 ~ Rs.80lhour Automatic lathe are same.
Setting-up cost = .. 380 + 9'.17 QBEP = 2600 + 3 ~96 QBEP
or 9.17 3.96 2600-380
J
QBEP - QBEP
or QBEP ~ 426 units Ans • ....,
Setting-up time x [{ 1~:~~~~U:t/} + {o~~~~~~:/} ..
hour hour
v: If the batch size is less than 426 units, then the Capstan lathe will c-
= 8 hour x [ Rs. 201h0lir + Rs. 80lhour ] result in minimum total cost (than that of the Automatic lathe);
hence the Capstan lathe has to be used for production.
= Rs.800
../'If the batch size is greater than 426 units, then the Automatic
FC = Tooling cost + Setting-up cost + Cam cost , lathe is used for production. Ans • ."
= Rs. 300 + Rs. 800 + Rs. 1500 '
Rs.2600

tZ~541 Process Planning and Cost Estimation Process Planning Activities -'-- I ~'~5$1
2.27.3. Machine Break Points (Equipment Selection)

16.000
..,/' Break-even analysis is a useful guide in the selection Of most
economical equipment or production process.
12.000 Machine C
..,/' The most economical alternative is the one with the lowest costs at (/)
<!)
the expected volume.

<!)
a.
2
8,000
,/' A graph of the respective costs will reveal the machine break .s
(i)
0
points. u
4.000
. , Example 2.10 I
Brackets can be purchased on any of
three machines with costs as shown' in Table 2.15.
100 200 300 400 500
Table 2.15. Volume (Units) -
Machine A MachineB MachineC Fig. 2.9. Machine break points

Fixed cost per set up Rs.1000 Rs.2000 Rs.6000 From Fig.2.9, it is clear that machine A can be used for volumes
Variable cost per unit Rs.30 Rs.20 Rs.10 upto 100 units. Then machine B for 100 to 400 units and machine C
for volumes greater than 400 units. Ans. ~
Which machine should be used for production units upto 500
units? 2.27.4. Break-Even Analysis for Make or Buy Decisions
Given Data: Refer Table 2.15, Q = 500 units.

To find: Economical machine
-© Solution:
to produce upto 500 units.
[ ;1 -- .... - .. ---
!I
-We know-that, - ...
TC = FC+VC xQ and buying
1000 + (30 x 500)

C
For machine A, TCA = Rs. 16,000 a.
D
2
F or machine B, TCB 2000 + (20 x 500) = Rs. 12,000 .£ BEP between
(i) making
For machine C, TCe 6000 + (10 x 500) = Rs. 11,000 o
U
For each machine, graph the FC at zero volume and the TC at 500
units as a linear function, as shown in Fig.2.9.
QeEP
Volume (units) ._
Fig. 2.10.
1~(.~(jI Process Planning and Cost Estimation Process Planning Activities ~ ~.$JJ
./ Management of a firm has often to take a decision whether to buy a Since the total cost to make is lesser than the total cost to. buy,
component or to manufacture it. Break-even analysis can enable therefore making the gears is advantageous. Ans, ~
the manufacture to take a decision of this type .
./ The break-even chart for make or buy decision is shown in
mild steel spindle is shown in Fig.2.ll, is
Fig.2.10.
required to be manufactured in a workshop. Present the various
I
Example 2.11 I
The Tafe Tractor Company has extra capacity.
activities involved in process planning -.
that can be used to produce gears that the company is now buying
Threading
for Rs. 100 each. If Tafe makes the gears, it will incur materials pttch= 2 mm
costs of Rs. 30 per unit, labour costs of Rs. 40 per unit, and variable
overhead costs of Rs. 10 per unit: The annual fixed cost associated
10~ X 45
r Threadinq
pitch = 3mm
-:j:~~~;:~ ~~~~l:>-
;.1
with the unused capacity is Rs. 80,000. Demand over the next year is
--------- -------, 1 r----t::=::::=: ~_
estimated at 4,000 units.
make the gears ? Assume
use.
Would it be profitable for the company to
that the unused capacity has no alternative ~ ;~ : "
Buying rate = Rs. 100/ unit ; Materials cost
= I·
Total cost to buy
45
Fe + Purchase cost
°
Given Data: =
= 80,000 + 4,00,000 = Rs. 4,80,000
Rs. 30 / unit; Labour cost = Rs. 40 / unit; Overhead cost = Rs. 1
per
unit; Fe = Rs. 80,000 ; Q = 4,000 units.
To find: Make or buy decision.
© Solution: Cost to make:
Variable cost / unit{Materials.} + {Labour} + {Overhead}
=
cost cost cost
30 + 40 + 10 = Rs. 80 / unit
.. Total variable cost = 80 x 4000 = Rs.3,20,000
Fixed cost = Rs. 80,000 ... (Given)
.. Total cost to make = Fe + TVC
= 80,000 + 3,20,000 = Rs. 4,00,000
Cost to buy:
Purchase cost Buying rate x Q
= 100 x 4,000 = Rs. 4,00,000
Fixed cost (associated} =
with unused capacity) Rs.80,000 ... (Given)
20 45 .1. 65
.1
All dimensions are in mm
Material: 60 mm <jl and 130 mm length; mild steel

All tolerances: ± 0.05 mm unless otherwise specified
Number of parts required = 200
Jtlg. 2.11.
Spindle
© Solution: As discussed in Section 13 ~ the various activities
to be carried out to manufacture the mild steel spindle shown in
Fig.2.ll, are given below .
1. The given component drawing is carefully analysed
to identify and list out the key features of the part. The
important features of the component identified from
the drawing interpretation are:
(i) The spindle has to be manufactured from 60 mm <p and
130 nun length
stock.
(ii) The spindle consists cfthe three concentric cylinders.
(iii) One internal thread and one external thread are to be cut.
Li
!
ii
I'~':~'$I Process Planning and Cost Estimation

Process Planning Activities lg~S~]
4. The cutting speed, feed and depth of cut for the operations are
(iv) Material of the component is mild steel.
to be appropriately selected from the data book. The
(v) The dimensional tolerance is ± 0.05 mm
suggested processing parameters are:
(vi) Number of parts to be made = 200
2. The next step is identification of the operations involved and Cutting speed for turning 28 mlmin
the sequence of operation. To manufacture the given spindle, Cutting speed for thread cutting = l O m/min
the following operations are to be carried out. Cutting speed for drilling 30 mlmin
(i) First operation: Turning from 60 mm <t> to 50 mm <t> for Feed for turning 1 mm/rev
130 mm length. Feed for drilling = 0.25 mm/rev
(ii) Second operation: Turning from 50 mm for all the above details in the route sheet.
65 mm length.
(iv) Fourth operation: Drilling a 10 mm <t> hole for a 45 mm
length. ./ Three important process parameters to be calculated for each
(v) Fifth operation: Internal threading operation during process planning are:
(vi) Sixth operation: External threading
1. Cutting speed,
3. Based on the operations identified, the machines, cutting tools
2. Feed rate, and
and measuring and checking instruments are appropriately
selected, as shown below. 3.
SI.No. Operation Machine Tool ./ Cutting speed, also known as surface cutting speed or surface
1. Turning to 50 nun cj) Centre lathe Single point cutting is the relative s
JUC;;C:;I~. between the tool and the workpiece.
-_. ... _ ... - ....... ..-tooL- ." -- .-
2. Turning to 40 mm + Centre lathe Single point cutting ./ The major factors considered for selecting cutting speed are:
tool 1. Nature of the cut
3. Turning to 35 nun cj) . Centre lathe Single point cutting
tool 2. Work material type
4. Drillin2 of 10 mm cIJ hole Centre lathe Twist drill 3. Cutting tool material
5. Internal threading Tap Tap and tap wrench 4. Cuttingjluid application
(Tapping)
Centre. lathe
Die with die holder
5. Purpose of machining
6. External threading
and collet 6. Kind ofmachining operation
Measuring and checking instruments: Steel rule, vernier caliper, depth 7. Capacity of the machine tool
gauge, thread plug gauge, ring thread gauge.
8.0 Condition of the machine tool
/2.60(_· Process Planning and Cost Estimation Process Planning Activities , ~.~(il.1
./ The cutting speed for turning, boring, milling and drilling ../ Types of work holding devices:
operations can be calculated using the formula 1. General workholding devices, and
:;rDN 2. Specialist workholding devices
S = lOOii mlmin
-- ----------------------~I (a) Jigs, and (b) Fixtures
./ The cutting speed for shaping, planing and slotting operations
v: A jig is a workholding device which locates and holds the
can be calculated using the formula •
workpiece for a specific operation. It is also provided with tool
L xNs guiding elements ..
S = lOOO.C m/min ----------~--------------------------~I
../ A fixture is a workholding device which only holds and
./ The spindle speed for turning, boring and drilling operations positions the workpiece. It does not guide the cutting tool .
can be calculated using the formula
../ The three basic elements of jigs and fixture are:
N.= 1000 S rpm 1. Clamping elements,
JrD .
2. Locating elements, and
../ The stroke speed i.e., number of strokes/min for shaping, 3. Tool_guidi1?Kand settiY!_gelements .
planing and slotting operations can be calculated using the ~ Types of jigs are:
formula
1. Drill jigs, and
N = lOOOxSxC
S L Ir---2.--B-o-r-in-g~~ji=g-
./ Feed rate is the speed at which the cutting tool penetrates the s-. -------
workpiece. ../ Types of fixtures based on their construction type are:
./ The major factors considered for selecting feed rate are: 1. P late fixtures
2. Angle plate fixtures
1. Work material 5. Burfacejinish-desi'reci
3. Vice-jaw fixtures
2. Capacity of the machine tool 6. Type of operation
4.. Indexing fixtures"_ ._.._ .._..... _ -- ..----- _ .. --- ..
3. Cutting tool 7. Nature of cut
4. Cutting fluid application ../ Statistical quality control (SQC) is about employing inspection
methodologies derived from statistical sampling theory to
ensure conformance
II------..::... -=----
to requirements. ----t
I
./ Depth of cut is the thickness of the layer of metal removed in ../ Two types of variations are:
one cut or pass, measured in a direction perpendicular to the
1. Assignable (or special) causes of variations, and
machined surface.
2. Chance (or random or common) causes of variations.
_" The main purpose of any workho/ding device is to position and I The two basic quality strategies are: ~.
hold a workpiece in a precise location while the manufacturing 1. Detection strategy, and .
operation is being performed 2. Prevention strategy.
Process Planning Activities l}~d~1

1,~~621 Process Planning and Cost Estimation
~ Measurement instruments used for attributes inspection

~ In detection, strategy, the non-conformance is detected using
include plug gauges, ring gauges, taper gauges, snap gauges,
various inspection methods and then the process is adjusted.
thread gauges, form gauges, feller gauges, plate and wire
v" In prevention strategy, the non-conformance is minimized!
gauges.
eliminated in the process before it can occur.
~ The seven basic tools of quality, also known as Q-7 tools; are:
1. Flow chart 5. Cause and effect diagram
~ The various factors
selecting measurement
to be
instruments are:
considered for
.
1. Accuracy (or Rule ofTen) 2. Linearity ,
2. Check sheet 6. Scatter diagram 4. Repeatability
3. Magnification
3. Histogram 7. Control chart 6. Sensitivity
5. Resolution
4. Pareto diagram
7. Stability (or drift)
~ A control chart is a graph that displays data taken over time ~ Break-even also known as cost-volume-profit
analysis,
and the variations of this data.
analysis, is the study of inter-relationships among a firm's
~ The most commonly used variable control charts are: sales, costs and operating profit at various levels of output.
. Fixed costs
(i) X - or average charts ~ Break-even a = . .
uantzty
, (Selling price/unit) - (Variable cost/unit)
(ii) R- or range charts, and
(iii) S- or standard deviation charts
II protractor, sine bar, autocollimator, interferometer, etc.
----------------------~I
../ The four type of attributes control charts used are:
1. p-chart,
2. np-chart,
,3_. c-chart; and
4. u-chart.
~ Process capability is the minimum spread of a specific
measurement variation which will include 99. 7% of the
measurement from the given process.
~ Two methods of inspections are:
1. 100% inspection. and
2 .. Sampling inspection.
~ Measurement' instruments used for variables inspection
II include micrometers, depth gauge, vernier calipers, bevel
../ At the end, the set of documents required for process planning,
economics of process planning and a case study are presented .
1. What are the main process parameters than can influence the
- success of the machining?
2. What is meant by cutting speed? Also list the major factors that are to
be considered during selection of cutting speed.
3. What is meant by feed rate? List the major factors that are to be
considered during the selection of feed rate.
4. What is meant by depth of cut?
5. What are the general recommendations for cutting depths for
(i) turning, (ii) milling and (iii) drilling operations.
6. What is the purpose of a workholding device? List the types of
workholding devices.
7. Compare and contrast between jigs and fixtures.
/2.64"/ _
. ..
9. What are the basic elements of jigs and fixtures? ._

8. What are the main reasons for using jigs and fixtures? s::::: Introduction to
:::>
10. Explain the various principles of jigs and fixtures design. Cost Estimation
1 1. List the various factors that influence the design and/or selection
of a workholder.
Learning Objectives
12. What are the types of jigs?
13. What are the types offixtures? unit, you will be able to: .
14. Define the terms quality and TQM. !if Appreciate the importance and
15. What is meant by statistical quality control? objectives of cost estimation and
16. Differentiate between assignable and chance causes of variations. costing.
17. What are two basic quality strategies? Explain them. o Explain types and methods of cost
estimating and costing.
18. List the seven statistical tools of quality and their uses.
~J Identify and explain the various
19. What are control charts? What are the uses of them?
components of a job estimate.
20. Explain various types of control charts used in quality control.
21. What is meant by process capability?
22. Differentiate between process capability indices C and C '
p pk o Understand the step by step procedure
23. Discuss the objectives, stages, and methods of inspection in the in the cost estimation of any product.
context of quality assurance.
o Show the relationship between various
24. List the measurement instruments that are commonly used for components ofcost with a help of a
variables inspection. 'cost structure chart'.
.- -2"5"'- ·--Listthe various types of linu£gauges that are being employed for J~ Describe how the selling price of an ..
attributes inspection. product is determined.
26. List and explain the various factors to be considered for selection o Understand the step by step procedure
of meaSuring instruments. for estimating materials and labour
costs.
27. List out the set of documents/information that are required for
ItJ Estimate the overheads and various cost
process planning? .fA. u..
Nov/Dec 201.1} components for a particular job.
28. What do you understand by break-even analysis? List its o Identify and describe different methods
objectives.
of allocation of overhead expenses.
29. List out the managerial uses of the break-even analysis. 0' Identify and describe different methods
of calculating depreciation.
ClOD
_----------------_._------
\Unitn!]
Introduction to
Cost Estimation
Some form of estimating is necessary in any type of manu-

facturing industry, although estimates may be used for different
purposes under different conditions of production. In a jobbing
company, where products are made in small quantities, accurate
estimates are of great importance as a basis for delivery promises,
pricing and tooling requirements. In batch or mass production indus-
tries, estimating is largely used to find whether a product can be sold
at a given price and yield a reasonable profit.
A cost estimate is an attempt to forecast the expenses that must be
incurred to manufacture a product. In simple terms, cost estimating is
the process of determining the probable cost of the product before the
start of its manufacture. The factors to be considered for the cost
- estimate may differ from one product to another, from one industry to
another, and according to different manufacturing pro~esses. But in
principle all cost estimating follows the same general guidelines
whether applied to automobiles, machines, tools, buildings, or any-
thing else manufactured or fabricated. Thus it should be kept in mind
that estimating is carried out before the actual production of a product.
This unit reviews the fundamentalconcepts of cost estimation and
cost accounting. The elements of cost and the estimation of materials,
labour and overhead costs will be presented in the following sections.

1~.21 Process Planning and Cost Estimation Introduction to Cost Estimation

~-----------------------
Cost estimating is very important for all organisations, before

starting actual production or filling up the tenders. Because only
./' Definition: Cost estimating may be defined as the process of accurate estimating can enable the factory owner to 'make v it al
determining the probable cost of the product before the start of its decisions such as manufacturing and selling policies. Both over-
manufacture . estimating and under-estimating are dangerous for a concern.
./' Cost estimation takes into consideration all expenditures involved If a job is over-estimated, i.e., the estimated cost is much more
in design and manufacturing, with all related service facilities such than the actual cost of the product, then the firm will not be able to
as pattern making, tool making as well as a portion of the general. compete with its competitors who estimated the price correctly and
administrative and selling expenses. loses the order to its competitors. On the contrary, if the job is under-
./' Cost estimating, under normal manufacturing organisations, is per- estimated, .i.e., the estimated cost is below the actual cost of product,
formed by an experienced person called by various titles including then the firm will face huge financial loss which may cause utter
estimator, cost engineer, product cost estimator, purchase cost failure or closure of the firm. Therefore a realistic and accurate
analyst, and manufacturing cost analyst. estimating should be done. Hence the staffs prepar ing estimates
./' Cost estimating requires high technical knowledge about manu- should be highly qualified and experienced .
facturing methods, operation times, etc. Illustration: Suppose you want to start the factory which
./' Cost estimating requires the knowledge of the following factors for manufactures overhead projectors (OH?s). Through market survey
calculating the probable cost of the product: you find its market price approximately as Rs. 8000. But for your
(i) Design time, current design, lets say the estimated price is Rs. 9,500. So if you
make OHP's now, you will face a great loss. Now, you can try to work
(ii) Amount and cost of materials required,
out an alternate design, so that ·pricc can be redu-ced. Again estimate
(iii) Production time required, the price for the new design. If the estimated price is less than the
(iv) Labour charges, market price, then make the item. Otherwise just drop the project.
(v) Cost of machinery, overheads and other expenses,
(vi) Use of previous estimates of similar parts,
(vii) Effect of volume of production on costing rates, The main objectives of cost estimating are:
(viii) Effect of changes in facilities on costing rates, and ../ To establish the selling price of a product for a quotation or
contract, so as to ensure reasonable profit to the ~ompany.
(ixY Probable future changes in unit prices for materials, labour
and expenses when the proposed product is manufactured at ../ To verify quotations submitted by vendors.
a future date. ../ To ascertain whether the proposed product can be manufactured
and marketed profitably.

1;~~~4,J Process Planning and Cost Estimation Introduction to Cost Estimation I;:~i$~1
../' To take make or buy decisions, i.e., to determine whether the part 1. Preliminary Cost Estimate
or assembly can be manufactured economically in the plant itself ../ Preliminary cost estimate is based on incomplete data. These
or to be purchased from outside. estimates are based on assumptions and general information
../' To determine the most economical method process, or material for supplied by either the sales or engineering groups, especially in
manufacturing a product. areas of incomplete data.
../' To establish the standard of performance that may be used to ../ Suitability: _ Preliminary cost estimate is usually made for a new
control costs. project or product before designs and plans are complete.
../' To prepare production budget. • Also, this type of estimate is used to compare alternate designs
or manufacturing methods to determine the most economical
../' To evaluate alternate designs of product.
method or design .
./ To initiate means of cost reduction in existing production facilities
./ Preliminary estimates can be done with or without the product
by using new materials, new methods of tooling and processing.
drawings. It depends upon factors such as the availability of
drawing, time, and the required accuracy of the estimate.
• If drawings/layouts are available, a review of the drawings can
The main functions of cost estimating are given below:
be made by an estimator. The common method of making this
../ Cost estimates are required to submit accurate tenders for getting type of estimate is to compare it with a product in production or
the contracts. aiready completed, using judgment to tietermine the percentage
../ Cost estimates are required for the manufacturer to choose from of deviation.
various methods of production the one which is likely to be most • If drawings are not available, survey men who have made
economical. survey of the product brief the estimators 00 the available data.
,<..Co~t ~~~~~te~ car_: required fot_:.f!_~ip.gJh(!_,$elling_priocfea,.product. From this briefing, the .estimatorsestimate the -costs .of-ma..1cing·--
--' the product .
../' Cost estimate gives detailed information of all the operations and 2. Final Cost Estimate
their costs; thus setting a standard to be achieved in actual practice.
../ Final cost estimate is based on complete data for a product and
../ Cost estimate enables the manag~meot to plan for procurement of hence it is the most accurate estimate.
raw materials, tools, etc." and to arrange thenecessary capital, as it
../ In this, a detailed estimate is made usually for every component,
gives detai1e~ requirement.
subassembly, and assembly .
./ However, in practice this type of estimate is not justified, because
Two t'jpes of cost estimates are: huge amount of money (in comparison to return on investment) has
1. Preliminary cost estimate, and o to be spent to make the estimate.
2. Final cost estimate.

/$.61 Process Planning and Cost Estimation
Introduction to Cost Estimation r3~71
./' The most commonly used cost estimating methods in this phase
3.6.1. Classification of Cost Estimates Based Upon
Design Level are:
The cost estimates can also be classified into three levels based (i) Product comparison method,
upon design level as (ii) Database calculations,
--------------------------------------------~
1. Conceptual design phase (Cost estimate accuracy ± 30%) (iii) Detailed cost functions, and
2. Preliminary design phase (Accuracy ± 20%) (iv) Parametric cost estimating.
3. Detailed design phase (Accuracy ± 10%)- 3. Final Design Phase
1. Conceptual Design Phase ../ In the final design phase, complete information of the- product are
known with more accuracy .
./' In the conceptual design phase, the geometry and materials -of the
parts are not known; but the functional requirements are known. ./' The estimate of each and every component in the system will be
made and slimmed up to arrive at the final cost estimate of the
./' A conceptual estimate is an estimate prepared by using engineering
product.
concepts and avoiding the counting of individual pieces.
./' The accuracy of final design estimate is ± 10% .
./' As the name implies, conceptual estimates are generally made in
the early phases of a project/product. ./' The cost estimating methods used for cost estimating in this stage
are:
./' Conceptual cost estimating is defined as the forecast of project
costs that is performed before any significant amount of (i) Detailed cost function method, and
information is available from detailed design. (ii) Traditional approach .
./' The accuracy of conceptual cost estimate is ±30% .
./' The cost estimation methods used at this level are: ./' Three commonly used methods of estimating are:
(i) Factor method,
1. Conference method,
(ii) Material cost method, and
2. Comparison method, and
(iii) The function method (Parametric cost estimating).
3. Detailed analysis method.
2. Preliminary Design Phase ./ The selection of the method that is used by the estimator is
./' In - the preliminary design phase, -all of the materials and- determined by two factors: the information req,!lired and time
dimensions of the. product are known. available .
./' This' preliminary cost estimates are generally used to determine the 1. Conference Method
project flexibility.
-./ In this conference method of estimating, representatives of
./' The accuracy of preliminary cost estimates is ±20% purchasing, process engineering, tool design, and methods and
2
11.
rJ~~J--- Process Planning and Cost Estimation Introduction to Cost Estimation m~l~1
tim~ study confer and estimate the costs of material, labour, and (iii) determining the production time (direct labour) for each
tooling, A coordinator from either accounting -or estimating then operation,
collects these costs and applies overhead factors. to develop a total (iv) the equipment required (new, network, or on hand),
manufacturing cost for the product. . (v) tools, gauges, and special fixtures or dies,
V This method of estimating is not often supported by detailed (vi) inspection and testing equipment, and
paperwork, standard data, or mathematical calculations.
(vii) packaging and shipping requirements.
V If vague or only verbal information is available, then the total
product material, labour" and tooling wil1 be estimated as one lump ./' This method of estimating is the most reliable of the three methods
sum for each. discussed .
../' The degree of accuracy of this method depends upon. the ./' However, it is the most time-consuming and requires strict
availability of specifications, samples, and drawings .. adherence to the steps discussed under the preparation of the
2. Comparison Method estimate (see Section 3.11).
V In this c~mparison method of estimating, the costs of similar parts 3.7.1. Note on Parametric and Statistical Estimation
are applied to the product and are adjusted to suit variations in the In addition to the above common methods of estimating,
workpiece, material, and labour costs. parametric and statistical techniques of estimating are also used.
,_" Thus ~his method of estimating is based on an accumulation of past (i) Parametric Estimating
expenence and data. v' Parametric estimating is an estimating technique that uses a
V Another comparison method is the application of a rate per unit of statistical relationship between historical data and other variables
measure factor. The unit rate may be hours per kg, rupees per cubic (for example, square footage in construction, lines of code in
foot, etc_ Many variables can make tilis procedure dangerous to the - software developmentj+-ro <calculate+an=estimate for- activity
uninformed estimator. This method requires judgment skill to parameters, such as scope, cost, budget, and duration.
assure that rates and data are being applied to comparable products. v' This technique can produce higher levels of accuracy depending
I Note I Both the conference method and the comparison method are upon the sophistication and the underlying data built into the
~
used
where time is the main factor and often both methods are used jointly. model.
3. Detailed Analysis Method v' An example for the cost parameter is multiplying the planned
V The detailed analysis method involves: quantity of work to be performed by the historical cost per unit to
obtain the estimated cost.
(i). calculations of all raw material usage: including scrap
allowances and salvage material, (ii) Statistical Estimating
(if) sheet), .
processing each individual component (writing the operation
v' Statistical
estimating is
the problem
of estimating
a probability
distribution
given a set of
random
samples from
the
distribution.
Introduction to Cost Estimation L3.111
13.1iQ'I Process Planning and Cost Estimation
3.8.1. Data Sources
./ For example, estimating the distribution of income of people in a
The. various types and sources of data required by the cost
city given the results of a selective poll.
estimator are listed in Table 3.2.'
./ In statistical estimating, sampling' or random sampling is used in Table 3.2. Types and sources of cost estimating data
general to study a measurable variable and from that sample mean
S.No. Description of data Sources
tries to predict or estimate the population mean given some
assumptions of the probability distribution. I 1. General design-specifications Product engineering and/or sales
department
2. Quantity and rate of production Request for estimate or sales
department
./ A list of data required to make a cost estimate is given in Table 3.1.
3. Assembly or layout drawings. Product engineering, or sales
Table 3.1. Data requirements for cost estimating
department, or customer's
1. General design specifications: It refers a brief description of contact man.
the product, its function, performance, and purpose. 4. General tooling plans and list of Product engineering or
proposed subassemblies of manufacturing engineering.
2. Total anticipated quantity and the rate of production (i.e., the product.
number per unit time). 5. Detail drawings and bill of Product engineering or sales
3. Assembly or layout drawings. material. department.
4. List of the proposed subassemblies of the product. 6. Test and inspection procedures Quality control or product
and equipment. engineering, or sales
5. Detail drawings and a bill of material for the product. department.
6. Test and inspection procedures and equipment. 7. Machine tool and equipment Manufacturing engineering or
7. Machine tool and equipment requirements. requirements. vendors of materials.
8. Packaging and/or transportation requirements. .-

8.
. -
I... requirements.
Pack.aging and/or transportation
. .....
Sales department, or shipping
department:-Or-produci~- - _.-
9. Manufacturing routings. engineering (government
10. Detailed tool, machine tool, and equipment requirements. specifications).
11. Operation analysis and workplace studies. 9. Manufacturing routings and Manufacturing engineering, or
operation sheets. methods engineering.
12. Standard time data.
10. Detail tool, gauge, machine, and Manufacturing engineering, or
13. Material release data. equipment requirements. material vendors.
14. Subcontractor cost and delivery data. 11. Operation analysis and Methods engineering
15 .. Area and building requirements. workplace studies.
12. Standard time data. Special charts. tables, time
./ It should be noted that the greater the number of the above items studies, and technical books and
and the completeness of each item available to the estimator, the magazines.
more accurate the estimate.
, Downloaded From : www.EasyEngineering.net Downloaded From : www.EasyEngineering.net
I
I:
\ :'.1 .. '
ri
I ~
S.No.
-,--
Description of data
Sources
Introduction to Cost Estimation
losses the order to its competitors. In case of under estimating, the

13.131
firm will face huge financial loss which may utter failure or closure of
13. Material release data. Manufacturing engineering
the firm. Therefore a realistic estimation is the need of the hour for
and/or purchasing department,
or materials vendors. any concern.
14. Subcontractor cost and delivery Manufacturing engineering
data. and/or purchasing department or
15. Area and building requirements.

. customer .
Manufacturing engineering, or
plant layout or plant engineer.
16. Historical records of previous Manufacturing engineering, or
Before doing the cost estimation of a product, one should know the
cost estimates (for comparison cost department or sales constituents of estimation. The total estimated cost of a product
purposes, etc.) department. consists of the following cost components.
17. Current costs of items presently Cost department or treasurer or
in production. controller. 1. Design cost,
2. Drafting cost,
../ In addition to the above usual sources of cost estimating
3. R& D cost,
information within the given organization of company, there are
other useful sources. They include: 4. Materials cost,
(a) Vendors'salesmen. 5. Labour cost,
(b) Professional acquaintances. 6. Inspection cost,
(c) Technical societies and trade associations. 7. Cost of tools, jigs and fixtures, and
(d) Foreman and supervisors. 8. Overhead cost.
(e) The workman. . _1. D~sign CO$_t. .~. .. ' . . .._. ---_. _
~ The cost of design of a product is estimated by ascertaining the
Three possible estimating are: expected time for the designof that product.
(i) Over estimation,
~ Estimated design cost
Estimated}
d~sign
== x
y
desi~~r
of }
per
{
(ii) Under-estimation, and time. unit time
(iii) Realistic estimation. ~ The design time can be estimated on the basis of similar products
already designed in the past or on the basis of good judgement of
As discussed in Section 3.3, both the over-estimation and under- designer.
estimation' are dangerous because both will ultimately lead the
~ If the design of the product is done by some outside agency, the
enterprise to failure. In over estimating, the finn will not be able to
. total amount paid to outside agency gives the. cost of design.
compete with its competitors who estimated' ~he price correctly and

/3.141 . Process Planning and Cost Estimation

Introduction to Cost Estimation -'-- ~.1·3.l$,1
6. Inspection Cost
2. Drafting Cost
v" After the completion of the design, the drawing have to be While estimating the inspection cost, one should consider the cost
prepared by draftsman. of inspection equipments; gauges and consumables, and wages to the
Estimated time
to be consumed'
} {Sa ary
. .:
of the }
inspectors.
7. Cost and Maintenance Charges of Tools, Jigs and Fixtures
~ Drafting cost = b d ft .. ' . x .draftsman per
{ y ra man
. d
I n
. it ./ Estimated cbst of a product includes the estimated cost and
urn
ti
prepanng rawmgs. . tme
maintenance charges for the tools, jigs, fixtures and dies required
3. Cost of Research and Development Work in the. production .
Considerable time and money has to be spent on research and ./ The cost of tools, jigs, fixtures, etc., are estimated considering their
development work. The research may be theoretical, experimental or present prices, market trend and the number of times a particular
developmental research. The estimated time and the costs to be tool can be used during its life-time.
incurred on it are decided by judgement or past experience. Estimated cost
./ Tool cost per unit produced = Number ofjob~
4. Materials Cost
The steps involved in the estimation of materials costs are given 8. Overhead Cost
below: ./ Overhead expenses are those which cannot be charged directly to a
(i) First prepare the list of all materials required to manufacture the particular product manufactured.
product.
../ All expenses other than the direct material cost, direct labour cost,
(ii) Estimate the weight of all the materials expected to be used in
and direct expenses ar~ known as overhead costs or indirect
the manufacture of the product. The allowance. for material
expenses. Administrative. expenses, selling and distribution
wastage, spoilage and scrap are also added for each part.
expenses are added to the overhead costs.
. ..
(iii) Estimated materials cost =1
f Esti~~l;ed}
weight
.. { E~ti~~~ed }
./ The overhead' costs -may he estimated by referring to' the records of
fut~re'
.x'
l of each part pnce overhead costs in similar parts produced in past.
(iv) Finally, the estimated 'cost of all the parts .is added to get the
total estimated material cost of the product.
The step by step procedures in the cost estimation of any product
5. Labour Cost
are given below:
Estimated iabour }
time needed {,cost of labour }. Step 1: Study the cost estimation request thoroughly and under-
~ Labour cost = { to produce' x per hour
, the product stand it completely.
. .
be used, sequence of operations, tools to be used and labour rates.
~ To estimate the labour cost, the estimator should have the thorough
knowledge of the various operations to be performed, machines to
Step 2: Analyse the product and decide the requirements and
specifications of the product.
[.a~iij·I ~Process Planning and Cost Estimation Introduction to Cost Estimation -------k~:j}71
Step 3: Prepare the list of all the parts of the product and their Step 14: Now calculate the total cost of the product.
bill of materials. prime}
{ cost
f Factory } +
Total cost + loverheads
I Step 4: Take make or buy decisions and prepare separate lists of
=
parts to be manufactured within the plant and parts to be purchased Selling and }
r Administrative} + d_istribution
outside the plant. L expenses {
expenses )
Step 5: Estimate the. materials cost for the parts to be manu-
factured in the plant. Step 15: Decide the profit and add the profit. to the total cost to
{ Weight of the} { Material cost per} fix the selling price of the part.
Material cost =
material x. unit weight
Selling price::;: Total cost + Profit
Step 6: Determine the cost of parts to be purchased from
outside. Step 16: Finally estimate the time of delivery in consultation
Step 7: Make a manufacturing process- plan for the parts to be with the production and sales department.
manufactured in the plant.
Step 8: Estimatethe machining time -for each operations listed
in the manufacturing process plan. After estimating all the elements of cost estimate, these estimated
Step 9: Determine the direct labour cost
datas are entered into anestimate form. Table 3.3 shows a specimen
estimate form generally used for cost estimating.
Direct labour cost = Total operation time x Labour wage rate
Step 10: Determine the prime cost by adding direct expenses,
r~
direct material cost, and direct labour cost. - _-_-_ _-- --.-~-. _-_- ---- - -_.- ~- -_ ....
-D~~}-----
.. .
-- -- --
., Prime cost =
cost cost expenses
Step 11: Estimate the factory overheads, which include all

indirect expenditure incurred during production such as indirect
material cost, indirect labour cost, depreciation and expenditure on
maintenance of the plant, machinery, power, etc.
Step 12: Estimate the administrative expenses.

Step 13: Estimate the selling and -distribution expenses, which
include packing -and delivery charges, advertisement charges, etc.
h3,~ls';l_--:- Process Planning and Cost Estimation Introduction to Cost Estimation _-'-- 1 3.191.
Table 3.3. Estimate form
Description ...................... Date ...............................

Drawing No ...................... Enquiry No ................. ,'.....
Lot size .......................... , components Customer ......................... ../' Costing, also kno_wnas cost accounting, is the determination of an
Estimated by actual cost of a component after adding different expenses
..................... incurred in various departments.
Total cost for Cost/
S.No. Item of Expenditure
the Entire Lot Component ../' Costing or cost accounting may be defined as a systematic
l. Direct material cost per component. procedure for recording accurately every item of expenditure
l. .............................. incurred on the manufacture of a product by different sections of
2. ............................... any manufacturing concern.
3 . ............................ .. :.
../' Wheldon has defined costing as, "Costing is the classifying and
4. ................................ recording the appropriate allocation of expenditure for the
Total: determination of the costs of products or services, and for
2. Labour cost per component presentation of suitably arranged data for the purpose of control,
Operation Labour Overhead and guidance of management.
cost
../' Cost accounting is a powerful management tool, which provides
(i)
the management with ,detailed records of costs relating products,
(ii) operations or functions.
(iii) ../' The different probable elements of cost to be recorded are material,
(iv) labour and other charges which jointly complete the cost of the
3. Other direct expenses . . -. - "- " . product.
4. Factory expenses
5. Administrative expenses The main aims of costing are:
6. Selling expenses 1. Cost determination: To determine the actual cost of each
(i) Packing and carriage
component and cost of the: final product.
(ii) Advertising and publicity
. 2. For fixing selling price: To provide information to ascertain the
(iii) Other allied expenses
selling price of the product.
7. Total cost / component
3. Cost control: To analyse the expenses incurred in production, so
8. Profit (usually as a per cent of total
that contro I can be kept over them.
cost per component)
4. Comparison with estimate: To compare the actual cost with the
9. Total (selling price per component)
estimated cost to know whether the estimate had been realistic or not.
i-·-:
1.3~Z.b1- Process Planning and Cost Estimation

Introduction to Cost Estimation ---- I:~.Zll
5. Make or buy decisions: To decide which of the components to
(iv) Cost control through accumulation and utilisation of cost
be manufactured and which parts to be purchased from outside. data.
6.. Wastage. reduction: To help in detecting the undesirable
(v) -Establishing standards for measuring efficiency.
wastages and expenses, so that corrective measures can be taken.
7. To suggest changes in design: To suggest changes in design, if
the cost of production is higher as compared to the competing product. The Table 3.4 lists the differences between estimating and costing.
8. Profit and loss: To locate the reasons for the increase or Table 3.4. Estimating Vs Costing
decrease in profits or loss of a company.
S. No. Particular Estimating Costing
9. Fixing the discount: To help in determining the discount on
1. Nature of cost It gives the probable o f
catalogue or market price of the product.
cost of the product the product after adding
10. Pricing policy: To help in formulating the policies for before the start of its incur red
changing or prices of the product. manufacture. in various departments.
11. Budget preparation: To help the enterprise to prepare its 2. Quality of Estimation requires a Costing requires the
budget. personnel highly technical knowledge of accounts and
I
required knowledge hence an therefore costing is done
12. For preparing quotations / tenders: To facilitate preparation
estimator is basically by accountants.
of estimate for submitting in quotations or tenders. an engin cer,
13. Output targets: To help in regulating, from time to time, the 3. Duration of Estimating is carried Costing usually starts with
production of ajob so that the enterprise Can earn more profits. process out before the actual the issue of order for
14. Legal provisions: To meet certain legal and government production of a production of a product
regulations, cost data is necessary. product. and ends after the product
15. Purchasing new machines / plants: To provide information is dispatched on sale.
4. Main (i) To establish the (i) To determine the
------foreconotnic consideration-for plircnasing-riew-ihachllies, plants, etc.
objectives selling price -ofa . actual cost of the
. product for a quo- final product.
tation or contract. (ii) To form a basis for
Costing is necessary because it provides information for:
(ii) To take make or fixing the selling
(i) Determining, classifying and analysing the cost and income buy decisions of price.
to a business firm. parts. (iii) To check the
(ii) . Determining the prices to be quoted to customers. (iii) To ascertain accuracy of estimates.
whether the pro- (iv) To help in detecting
(iii) Forming basis for managerial decisions that have to do with. posed product can the undesirable
(a) Make
(b) or buy decisions,
To introduce a new product or to drop an existing one, profitably.
be manufactured
and marketed wastages and
and 5. Organising Estimating work is expenses.
department done under the
(c) To expand or contract the e isting one.
planning department. Costing work is done under
x the accounting department.
13.Z~.I Process Planning and Cost Estimation Introduction to Cost Estimation F~.~$I
../ This method is adopted in industries such as oil refining, chemical,
The method of cost accounting adopted differs according to the paper making, paint, cement manufacturing and other similar in-
nature of the business and types of products manufactured. The dustries.
commonly used methods of costing are: ../ This method indicates the cost of a product at different stages as it
passes through various operations or processes or departments.
1. Job costing or order costing,
../ For example, in the manufacture of cement, the operations of
2. Batch costing,
mixing, grinding the raw material, burning, cooling and grinding
3. Process costing,
the clinker are readily separable and cost of each of these stages
4. Departmental costing, can be accurately calculated.
5. Operating cost method,
6. Unit cost method, and 4. Departmental Costing
7. Multiple cost method. ../ This method is adopted in determining the cost of the output of
each department separately for the manufacture of the standardised
1. Job Costing (or Order Costing) products .
./ This method is concerned with finding the cost of each individual ../ This method is applied in industries like steel industry, automobile
job or contract. industry, etc., where each department is producing independently
.../' In this method, the total cost for each order is obtained from the one or more components.
daily cost sheet. -/' In this method, the actual expenditures of each department on
./' This method is adopted in job order industries such as ship various components is entered on a: separate cost sheet and the
building, machine manufacturing, fabrication, building contracts, costing for each department is separately undertaken.
etc.
. ...-2. Batch Cosiinu' -.' .... .5.Operating Cost.Melhod-- .._.
-/' This methodis used in firms providing utility services .
v" Batch costing is a form of job costing.
-/' Example: In transport services, water works, electricity boards,
./' In this method, instead of costing each components separately,
railways, etc., cost is determined on the basis of operating
each batch of components is taken together and treated as a job.
expenses. That is, charges are made as passenger per km, per 1 m3
./' Batch costing is used to determine the cost of a group of identical volume, per kilowatt-hour, tonne-km, etc.
or similar products, .
y" The operating costing is also known as service costing.
3. Process Costing
./ This method is employed when a standard product is made which 6. Unit Cost Meth'od
involves a number of distinct processes performed in a definite -/' This method is adopted by the firms, which supply a uniform
sequence. product rather than a variety of products such as mines, quarries,
etc.
e 11
j
Introduction to Cost Estimation 1:3.251
13i241 Process Planning and Cost Estimation
5. Classification of cost according to capital and revenue
7. Multiple Cost Method
(i) Capital cost
./ This method is .used -in firms which manufacture variety of
standardised products, having no relation to one another in, cost, (ii) Revenue cost
quality and the type of process, etc.
3.18.1. Classification of Cost According to Elements
./ The total cost of manufacturing a product is divided into three

basic elements based on nature as:
(i) Materials cost,

Before proceeding with cost estimation calculations, it is essential (ii) Labour cost, and
to identify and classify the costs of manufacturing a product. Costs (iii) Expenses.
can be classified in different ways, as listed in Table 3.5.
./ Materials cost is the cost of materials required for the
Table 3.5. Classification of cost manufacturing of the product.
1. Classification of cost according to elements • It consists of: (i) Direct materials cost, and (ii) Indirect
(i) Materials cost materials cost.
(it) Labour cost ./ Labour cost is the cost spent to workers (on the salaries,
(iii) Overheads i
incentives, bonuses, oyertime, etc.) who are directly or indirectly
2. Classification of cost according to function involved in manufacturing organisation.
(i) Production cost • It consists of: (i) Direct labour cost, and (ii) Indirect labour
.. - I- - - cost.'
-------- -"(Ii)
_ '~ ~
_
-
Administrative cost
'W".·· ' • •• -- .-- ---- •• -.~ - - --.-.~--
(iii) Selling cost ./ Expenses: All the expenditures other than the direct material cost
(iv) Overhead cost and direct labour cost are known as expenses.
3. Classification of cost according to variability II Expenses can be classified as: (i) Direct expenses, and
(i) Fixed cost (ii) Indirect expenses (overheads).
(ii) Variable cost Since the elements of cost is very important from our subject point
(iii) Semi-variable cost of view, they are presented, in detail, in Sections 3.19 to 3.22.
4. Classification of cost into direct and indirect costs 3.18.2. Classification of Cost According to Function
(i) Direct cost ./ This classification is based on the purpose for which they are
(ii) Indirect cost incurred. This is also known as functional classification.
Introduction to Cost Estimation 13~~~:;j
~ Process Planning and Cost Estimation
3.18.4. Classification of Cost into Direct and Indirect Costs
./ The various costs based on function classification include: ./ Direct costs: The costs that can be identified with the cost centre or
cost unit.
(i) Production/factory expenses
• The direct costs consist of: (i) direct material cost, (ii) direct
(ii) Administrative expenses
labour cost, and (iii) direct expenses.
(iii) Selling expenses
./ Indirect costs: The costs that cannot be identified with the cost
(iv) Distribution expenses
centre or cost unit.
./ Production or factory expenses are the sum of indirect material, • The indirect costs consist of: (i) indirect material cost,
indirect labour and indirect expenses. (ii) indirect labour cost, and (iii) indirect expenses.
,/' Administrative or on cost expenses are the sum of indirect 3.18.5. Classification of Cost Acco.rding to Capital and
material, indirect labour and indirect expenses incurred in the Revenue
direction, control and administration of an organisation. ./ The capital costs are the initial outlay of a company to develop
,/' Selling expenses are the sum of indirect material, indirect labour necessary infrastructure and machines or money spent for the
and indirect expenses incurred in soliciting and securing orders and expansion of the company.
fulfilling orders. ./ The revenue costs are the costs that axe incurred to maintain ihe
,/' Distribution expenses are the sum of indirect material, indirect earning capacity or incurred in earning the revenue of the
labour and indirect expenses incurred to ship the finished goods : company.
from the factory warehouses to customers.
,/' The above overhead expenses are presented separately, in detail, in
Section 3.23. The total cost of manufacturing a product consists of: 1. Materials
-3.18.3. Classification of Cost Accoiding to Vaiiabmty

cost, 2. Labo_u~ ~o.~t~, d 3. EXE~~~~_s,_~ _~~_()~~}~ _~~~ .. _
,/' This classification is based on the variability of cost in the volume 3. ~.
<
of production.
Direct materials cost
Materials cost
. Indirect materials cost
,/' The various types under this classification include:
Direct labour cost
(i) Fixed cost: The fixed cost is independent of the volume of Total cost Labour cost
output of a product, but it is a function of time. Indirect labour cost
(ii) Variablecost: The variable cost varies with respect to the / Direct expenses
Expenses
volume of output of a product. ...........I.n..direct or overhead expenses
(iii) Semi-variable cost: The semi-variable cost, also known as
semi-fixed cost, is partly fixed and partly variable. e.g., repairs, Fig. 3.1. Elements of cost
telephone bill, etc.
Introduction to Cost Estimation 1 3.t9 I
13~~'83 Process Planning and Cost Estimation
./ Experience has shown that labour cost contributes significant part

It is the cost of materials required for the manufacturing of the in the total production cost. So the labour cost is the second
product. It consists of: important element of the total cost .
(i) Direct materials cost, and ../ Labour cost is the cost spent to the workers who are directly or
(ii) Indirect materials cost. indirectly involved in manufacturing operations.
.
3.20~1. Direct Materials Cost
../ It includes wages, incentives, bonus, overtime charges, expenditure
. on welfare facilities like premium for group insurance scheme,
../ Direct materials cost is the cost of direct materials required for employees provident fund (EPF) contribution, medical facilities,
the manufacturing of the product. expenditure on L.T.C., etc.
../ What is meant by direct material? ../ Labour cost can be further classified into:
Direct material is the one which becomes a part of the product. It is
(i) Direct labour cost, and
the material which is consumed in the manufacturing of a product.
(ii) Indirect labour cost.
It can be measured and charged directly to the cost of the product.
../ Direct materials are also known as 'Productive materials', 3.21.1. Direct Labour Cost
'Process materials', 'Store materials', 'Constructional materials', ./' Direct labour cost is the wages paid to the direct labour.
and 'Prime cost materials', ./' Who are called 'Direct Labour'?
../ Examples of direct materials are: Mild steel bar used to Direct labour are the workers who actually work or process
manufacture spindles, C.1. used to manufacture pulleys, wood used different materials either manually or with the help of machines.
for making a table, plastics used to'make buckets, etc. ./' Direct labour cost can be charged directly to the job under prepa-
3.20.2. Indirect Materials Cost ration.
../ Indirect materials cost is the c9
st of materials which .are. · _./' Direct labour .is also-called as- 'Productive labour', 'Operating
essentially neededi~- various shops for helping the direct materials labour', and sProcess labour' .
to be converted into finished product. ../ Examples of direct labour are: Workers or operators working on
../ What is meant by indirect material? various machines in different shops like machine shop, welding
Indirect material is the one which cannot be traced as a part of the shop, foundry shop, carpentry shop, sheet metal shop, etc.
product. It is the material required for maintaining and operating
the plant and equipment but cannot be a part of the product. 3.21.2. Indirect Labour Cost
../ Examples of indirect materials are: Grease, lubricating oil used to ../' Indirect labour cost is the wages paid to the indirect labour .
lubricate the, equipments, coolants used to control the job and the ../' JVllOare called 'Indirect Labour'?
tool, cotton waste, kerosene, etc. Indirect labour are the non-productive staff who helps the
, Note IThe step by step procedure of estimating the materials cost of a product productive labour in performing their duties.
with numerous illustrative problems will be discussed in Section 3.26.
r~~3()1 Process Planning and Cost Estimation
Introduction to Cost Estimation I[~~~~I
\
3.22.2. Indirect Expenses (Overhead Expenses)

../ Indirect labour cost cannot be charged directly to a particular job,
./' Indirect expenses are those which cannot be charged directly to a
but are charged on the number of products produced in the plant
during a particular period. .particular product manufactured.
./' All expe~ses other than the direct material cost, direct labour cost
../ Examples of indirect labour are: Supervisors, inspectors, fore-
and direct expenses are indirect expenses.
man, store keepers, time keepers, watchmen, gangmen, drivers, etc.
, Note I The estimation of labour cost will be presented, in detail, in ; . ./' Indirect expenses are also known as 'Overhead charges " 'On
cost' and 'Burden".
Section 3.28.
../ All the expenditures other than the direct material cost and direct ./' Indirect expenses or overheads are further classified into four
labour cost are known as expenses. groups. They are:
../ The cost of indirect materials and indirect labour is also included in (a) Factory expenses,
the expenses. (b) Administrative expenses,
../ Expenses can be classified as: (c) Selling expenses, and
1. Direct expenses, and (d) Distribution expenses.
------'
L 2. Indirect expenses (overheads).

3.23.1. Factory Expenses
3.22.1. Direct Expenses ./' Factory expenses includes all indirect expenses which are incurred
../ Direct expenses are those which can be charged directly to a in. connection with manufacture of the products, right from the
particular job and are done for that specific job only. receipt of the work order till it is completed and ready for
../ Direct expenses are also known as 'chargeable expenses'. despatch.
../ Examples of direct expenses are: /- Factory expenses are also known-as-'Faciory on-cost', 'Works on-
(i) Cost of preparing designs, drawings for the manufacture of a cost', 'Factory overhead', 'Works overhead', 'Production over-
particular product. head', etc.
(li) Cost of experimental work done specifically for a particular ./' Examples of factory expenses are:
product. (i) Expenses incurred on indirect materials like lubricating oils,
(iii) Cost of procuring or manufacturing special types of jigs and grease, coolants, cotton waste, etc.
fixtures for the manufacture of a particular product. (ii) Expenses incurred on indirect labour, i.e., salaries of supervi-
(iv) Cost of hiring special. types of patterns, moulding flasks, sors, inspectors, sweepers, watchman, time-keeper, driver, etc
dies, etc. (iii) Cost of fuel and power, internal transport, etc.
(v) Cost of consultancy charges for design and manufacture of a (iv) Expenses incurred on repairs and maintenance of plant and
specific product. machinery, etc.
r:3~3~1 Process Planning and Cost Estimation
o
(v) Rent, taxes and insurance expenses of plant, machinery,

factory buildings, etc.
(vi) Expenses incurred on depreciation of plant, machinery,
factory buildings, etc.
3.23.2. Administrative Expenses
./ Administrative expenses includes the expenses which are incurred
"for general administration and management for efficient and
proper functioning of the enterprise.
./ Administrative expenses are also known as 'Office expenses', and
-'Establishment on-cost '.
./ Examples of administrative expenses are:
(i) Salaries of general manager, managing director, office. super-
intendents, clerks, typists, labour welfare officer, personnel
officer, medical officer, canteen employees, security staff, etc.
(ii) Expenses incurred on telegrams, telephone calls, postages,
stationery items, etc.
(iii) Charges for electricity consumption for light, heating and
cooling.
(iv) Office rent and other expenses on maintenance and repairs of
office building.
(v) Expenses incurred on depreciation of office building, ful1!
= :
it_ur~~__? eql1:~E:n~~ !: .
(vi) Expenses incurred on legal charges, audit fees, insurance, etc.
(vii) Travelling expenses for attending meetings, etc.
3.23.3. Selling Expenses
./ Selling expenses are the expenses which are incurred for creating
and enhancing the demandfor the products.
./ It includes the expenditures spent towards securing orders, creating
and retaining markets for the products manufactured.
-/' Examples of selling expenses are:
(i) Expenses incurred on salaries of sales manager, clerks and
attendants in the sales department.
Introduction to Cost Estimation 13,.331
Oi) Salaries, commissions and travelling expenses of sales repre-
sentatives or agents.
(iii) Cost of advertisement and publicity.
(iv) Expenses incurred for the preparation of tenders and

estimates .
3.23.4. Distribution Expenses

../ Distribution expenses are the expenses which are spent for the
distribution of the product.
v" It includes the expenditure made on holding finished stock,
packing cost and dispatching them to the customer.
../ Examples of distribution expenses are:
(i) Expenses incurred on packing and forwarding.
(ii) Salaries of workers employed for packing the products.
(iii) Salaries of stores officer, store keeper and their assistants, etc. (iv)
Expenses incurred on loading and unloading, freight, welfare
and transportation.
I Note'Generally, while solving problems, both selling and distribution expenses are
summed together.
The various components of cost are:
1. Prime cost,
2. Factory or works cost,
3. Manufacturing or production cost,
4. Total or ultimate cost, and
5. Selling price.
13.34 i Process Planning and Cost Estimation
Introduction to Cost Estimation WI~~:1
The relationship between the above said components and the
determination of selling price for a product will be discussed in the 3.24.5. Selling Price
following sections.
~ The selling price of an item is fixed by adding the profit with the
3.24.1. Prime Cost total cost.
~ Prime cost is also called as 'Direct cost'. ~ It is the price which the customers pay to get the article.
~ It consists of direct material cost, direct labour cost and direct :. I Selling price = Total cost + Profit 1
expenses. ~ \Vhile fixing the profit, one has to consider number of factors such
!}
as the present and prospective demand, competitor's price, quality,
{~~:~
Prime cost =
+ cost {+
m
Direct}
aena
expenses
.
sales volume, scarcity, advertisement and efficiency of sales team.
INote I Market or Catalogue Price: Usually the distributors of the product will be
given some percentage of discount. Even the customers will get the discount when
t . I {Duect}
3.24.2. Factory or Works Cost they purchase in bulk amount. So the net price obtained after considering the
cos t discount in the selling price is called a<; market price or catalogue price.
~ Factory costs, also known as works cost, consists of prime cost and
factory expenses. Market price = Selling price + Discount]
:. I Factory cost = Prime cost + Factory expenses
3.24.3. Production or Manufacturing or Office Cost

~ Ladder of cost also known as 'Cost structure chart', is illustrated
~ Production cost is the cost of manufacturing a product. It includes in Fig.3.2.
the cost of each item incurred in manufacturing the finished
~ Ladder of cost shows the relation between the components of cost
product, right from purchasing the raw material to the point when
-- and the development of selling-price of a product. -
the-finished product is ready for sale.:
./. It consists of factory cost and administrative expenses.
:. I Manufacturing cost = Factory cost + Administrative expenses I
3.2404. Total Cost
~ Total cost is also called 'Ultimate cost' or 'Selling cost'.
~ It includes manufacturing cost, selling expenses and distribution
expenses.
= {Manufacturing}
.. Total cost cost '. o
[3.36 1 Process Planning and Cost Estimation
Introduction to Cost Estimation 13~371
-
Q)
o
'i:
a. :0
Q)
Q)
0
..lIr: (5
"- :§ Q)(,)
n:J n:J 'i:
:E o a.
As we have discussed in Section 3.20, materials cost is the cost of
Q)
o materials required for the manufacturing of the product.
"E
;:)
'i:
a.
o
(.)
0) For calculating the materials cost of a product, the following step
n :§
is Q; by step procedure can be used.
(/)
-
1i)
1. Study the given drawing carefully. Then break up the product
1;;
0 U)
0 into simple geometrical shapes such as cubes, prisms, cylinders,

u etc., so that their volumes can be easily calculated.
0
-
(,)
- Q)
n:J
o
en
cu
Q;
:§ 2. Calculate. the volume of ,:,ch part by applying the formulae of

:§
(5 (5 I
~ :5 (/)
mensuration.
3. Add volumes of all the parts to get the total volume of the
I/)
0
o U;
C)
-0 C 0
c: 0 (/J
t: (,)
r o ~ < l > 'i:
0 )..5 en s c:
c en .2
§:s <l>
1:) 0
u product.
a. ~:s (5 ti
0 x<l>
CD I/)
:s (5 Q)
Cl)
c: "0 (,)
C'G 0
Q: !E 4. Calculate the weight of material by multiplying the volume by
-
:E 0
-
its density.
> I/)
u;
rJ) (,)
5. Finally, calculate the material cost by multiplying the cost per I
I
0 en
~ rJ)
<D >.
'2 c (5 (5 fIJ
<D ..lIr:
~~
_un !W! eig~!tOthe we{ig~:;g~:oia}te~~a{l. Cost 1.. -
'0 "--- -
n --
.... ....
E"0 «I 0, (..)
per
<3::
X
<D U. 3: ~
-
en0
- I/)
0
..
l Matenal cost = the material x
C:
unit weight
1J
Weight
...
Of}
(3.1) .
{Total volume 1 { Material}

~0
CI)
<D
CI)
c:
0
c:-
0
o
CD
E
where { the material = of the material J x density ... (3.2)
<D "0 't:
"0 0 .. co e,
ro
u, x !::S
<D
rJ)
Q)
fIJ
t: '- Cii
.;:
::J
For readers' ready reference, some important formulae required
- c- c
Q) 0
Co .Q S
>< C'G C'G
W ...J :E for materials cost calculation are presented in Tables 3.6 and 3.7.
u
Q
(J o
Q)
"- t!:!
is
13.~$I Process Planning and Cost Estimation Introduction to Cost Estimation
------------------ L~.j~l
Table 3.6. Areas of plane figures S.No. Name Figure Formula
5, Trapezoid 1
0
S.No. Area = 2" (a + b) x h
Name Figure Formula r-I-b-l(\
1. Square d2 0-'- Perimeter = _a + b +c+d
Area = a2 =
2 -L_ ~~
I._~
[SJTa _L ~-a-4
Perimeter = 4a
l-a---1 6. Hexagon Area = 6 x Area of dAOB
1
2. Rectangle Area = Length x Breadth
=6x-x
a;}i xa
_ 2 2
=I
r-l~
x b 0
A/l\s
Perimeter = 2 (l + b)
3. Triangle
Area = ! x base x height ~a~ Perimeter = 6a
(a) Equilateral
2 l xa
7. Any regular
polygon
- General formulae for any
regular polygon having n
= 0.433 a2 ~I
sides of length a units are:
l--a-4 Perimeter = 3 a
Area = 2"
1 ,
Perimeter x
x
Inner radius
_(b) _~_i~~~ -_'-
_--- .. ---.--~~.---.-_._,_ -- ... - Arrea, =! .. ..., .n ..
&
--_ Perimeter> n--G---
I
iJT
v r r vl. .
2'- -
angle
triangle =V (s -a) (s-b) (s- c)
S
8. Circle
-~ 1t
Area =--- = 1t r2
d2
4
-L j_
where s = a+b+c
2 r \ I Perimeter = 1t d = 21tr
4. Parallelogram r,
J-a-j
_
Perimeter = a -+ b + c
IL
-Ll
-L~-OT_
Area = a x h
'-
Perimeter = 2 (a + b)
l
~a4
4
l~tAO:I......_ _ Process Planning and Cost Estimation
Introduction to Cost Estimation ------- r3~4fl
SI. Name of
No. the solid Figure Formula
S.No. Name Figure Formula
2. Cylinder t"'" - r-""
T
9. Sector l=r· e Volume = 1t,2 H
~
Area =
1
H
Area of sector Area of Surface area = 21tr(H + r)
21t x circle
.r : ------
=.JLX1t,2=!...:..!:. -
21t . 2
Perimeter = I = r.e 3. Prism Area
~\ IT
10. Fillet Volume = of x Height
Area = ,2 - 2I ,2
4 base
--'.-1 --
0.215,2
h Surface area
( {Number Of} x ah'

I '.
\ V
I:,'~'i
'I
11. Ellipse Area = 7t ab . surfaces ')
Perimeter = 1t (a + b)
.' ~a-1 + Area of two ends
i> '
4. Pyramids A
[:"· ,1·,··,· ·,1•. '•... ,
';:'1
j
Volume = Area of base x
12. Segm~nt of a and Cones Perpendicular height (H)
jl 1
/
circle 3
H Surface area =
_'~ ---_----1
I-HI
Area of base +
[ Perimeter ~; base x t x
o Length of slant side (L) ]
0
Table 3.7. Volume and surface areas of solids
SI. Name of
No. the solid Figure Formula 1
1. Rectangular VoJume = abc
~·-·------~lH
=
solid T
c ) .. ;;.... Length of diagonal
_j_ " -c
I--a--r~ =
Surface area
-va2-t-b2+c2
= 2(ab +bc + ca)

1'$,.~.~~I Process Planning and Cost Estimation
--~------ -- F~43:1
SI. Name of
No. the solid Figure Formula 3.27.1. Densities of Materials
5. Frustum of Volume = Table 3.8 gives the densities of different materials which are
pyramid and required to calculate the weight of material.
cone ~(al +a2+~)
Table 3.8. Densities of materials
where a I and a2 are
the area of two ends.
S.No. Maternal
.
Density in gm/cc
1. Aluminium 2.685
2. Brass 8.45
3. Bronze 8.735
4. Cast iron 7.2
5. Copper 8.96
6. Sphere
6. Gold 19.316
Surface area = 4 7t y2 7. Lead sheet 11.34
8. Mild Steel 7.868
9. Nickel cast 8.285
7. Segment of nh2
Volume =-3-(3R-h) 10. Teak wood
sphere 0.657 - 0.882
or = :h r1 (D2 + h2)
II. Tin 7.420
1 12.
13.
Wrought iron
Zinc
7.707
6.87
.... ._... - ..... _.. _._. .::a ._
~ . ""
I Note] ./ It may be noted that material costlkg varies dgending on many

factors such as the type, the grade, and the form of the material to be used. Also
8. Wedge Volume the market price of the material/kg fluctuates aI\d varies from time to time and
from location to location.
h
= "3 x Area of base
" Similarly the labour costlhour varies depending 011 many factors such as
b
h (X+V) . the skill set involved, the availabllitv, and the location.
" Though all efforts are made to use the realistic cost data in numerical
problems in this text book, the readers should pay more attention on the
I
I Note For irregular cross-sectioned areas, a planimeter can be used to determine cost estimation procedure adapted and the calculations involved (not on
the surface area. The planimeter is a precision instrument designed to calculate the
the varying cost data parameters used).
area of any plane surface by tracking its perimeter.
Introduction to Cost Estimation L3~f!S]
Process Planning and Cost Estimati01;
Volume of cylinder D _ = ~ (20)2 50 = 15707.96 mm-'
:. Total volume Vol. of A + Vol. ofB + Vol. ofC + Vol. ofD

I Example 3.1 An I isometric view of a work piece is shown in
13304.64 + 29486.99-+ 15360 + 15707.96
Fig.3.3~ What will be the weight ~fthe mild steel materia/required to
73859.59 mm-' or 73859.59 x 10-9 m3
produce it. The density of material is 2.681 gm/cc. Find also the
material cost if its rate is Rs.1 00 per kg. All dimensions qre in mm: Weight ofthe_ } Total volume x Density
material
Given Data: p = 2.681 gm/cm- = 2681.kg/m3; 73859.59 x 10-9 x 2681
Unit cost = Rs. 100 per kg. 0.198 kg Ans."
To find: (i) WeightOr the material, and (ii) Material cost. (ii) Material cost: We know that,
@) Solution: First split up the given work piece into four portions
Material cost = Weight of the material x Cost per, unit weight
A, B, C and D, as shown in Fig.3.3. = 0.198 x 100 = Rs. 19.80 Ans. ~
I Example 3.2) Estimate the weight of material required for
manufacturing 220 pieces of shaft as shown in Fig.3.4. The shafts
are made of mild steel which weighs 7.87 gm/cmi and costs Rs.100
per kg. Also calculate the material cost for 220 such shafts.
I
20 <P
- - -------38-$_ - -- -)--
3250 All dimensions are in mm

Fig: 3.3.
Fig. 3.4.
(t) Weight of the material:
7.87 x 10-3
1t Given Data: n = 220 pes; p= 7.87 gm/cm-' (10)3
Volume of cylinder A 4 I = 4-
(22_)2 35 ~ 7.87 x lO~ kg/mm-'.
= 13304.64 mm-'
Volume of portion
Volume of cylinder B C ~ (38)2 26 = 29486.99 mm-'
32 x 32 x 15 = 15360 mm-' To find: Weight and cost of
the materials required for 220
shafts.
/.t46J --- _process Planning and Cost Estimation Introduction to Cost Estimation ------ 11~:471
© Solution: (i) Weight of material required: (ii) Cost of materials requiredfor 220 shafts:
First let us split up the given shaft into five simple parts A, B, C, D Cost of materials = Total weight x Cost-per unit weight
and E, as shown in Fig.3.4.
= 61.72 x 100 = Rs.6172 Ans, ~
Volume of A
I Calculate
1
= (14)2 15 = 2309.07 mm-' [Example 3.3 the material cost of 20 gun metal
4"
Volume of B = Volume of frustum of a cone bushes as per the diagram Fig.3.5. Assume the density of gun metal
h as 8.3 gm per cc and its cost is Rs.350 per kg. Consider 10% material
= 3" (al +a2+~) loss during process. All dimensions are in min.
where h 30mm; [A.U, Nov/Dec 2009J
1t . Given Data: . Density of gun metal = 8.3 gm/cc;
4" (14)2 = 153.94 mm-;
Material cost = Rs. 350lkg
t
a2 = 4" (28)2 == 615.75 mm? To find: Material cost of 20 bushes
.. t - ] © Solution: Break up bush into simple parts A, B, C and D.

.'. Volume ofB = "3"03 [ 153.94 '
615.75 + I 153.94 x 615.75
+
10775.675 mm?
t
VolumeofC = 4" (35)2 13 = 12507.46 mm3
80
Volume ofD ~ (21)222.5 = 7793.11 mm-'
1t
E "4 [(14)2 - (-10)2 ] x- 30 = -2261.95 mm3
Total volume = Vol. of A + Vol. ofB + Vol. ofC +

Vol. of 0 + Vol. ofE 15 I All dimensions are in em
= 2309.07 + 10775.675 + 12507.46 +7793.11 + 2261.95
= ·35647.265 mm3
Fig. 3.5. Bus/,
... Weight of the} x
=
?
= Total volume x Density
shaft Volume of part A x
4
8- x 2 = 32xcm3
=
35647:.265 x 7.87 x 10-6 = 0.2805 kg 11x 62 x 1
Then,
Weight Of}
Volume of part B = 4 = 9xcm3
220 shafts = 0.2805 x 220 = 61.72 kg Ans .. ." it
x4 2
Volume of part C = - 4 x4 =
161t cm3
I It~Jfl8;)I
Volume of hole D
----, Process Planning and Cost Estimation
n
- x 3
4
2
x 10 = 22.5 7t em
3
© Solution: First, let us split up the given machine

L3A91
part into six
simple parts A"J B, C, D, E and F, as shown in Fig.3.6.
Volume of bush 2A+2B+C-D Volume of A Volume of cylinder ,= Area x Length
Weight of bush
237.3 cm
237.3 x 8.3
3
= [* (140f] 38 = 584964.55 rnm-'
1000 = 1.97 kg 3
Volume ofB [~ (50)2 ] 28 54977.9 rom
Hence, weight of material required for
20 bushes 1.97 x 20 x 1. 1
43.34 kg
(considering 10 % loss) Volume ofC [*(45)2] 10 15904.3 mm-'
Material cost 43.34 x 350 Volume ofD [* (18)2 ] 12 = 3053.6 mm-'

= Rs. 15169 Ans. ~
1 Example 3.4 I Find the cost of material for the machine part Volume ofE [* (10)2] 26 =. 2042 mm
shown in Fig.3.6. Density of material may be taken as 8.2 gm/cu em: Volume ofF
3
The cost of material is Rs. 30 per' kg. Assume 20% wastage of
[* [(140)2 - (95)2] ] 10 = 83~S5.8 mm-'
material of the finished component and 6 holes for bolt. :. Total VOlume} Vol. of A -[ Vol. ofB + VoL ofC +
{ Vol. ofF + 6 (Vol. ofD + Vol. of E) ]
fA. U, Nov/Dec 2004] of the machine part
584964.55 - [54977.9 + 15904.3 +
83055.8 + 6(3053.6 + 2042)]
~~~;g~}~ . : :~~-6
400452.95 mm3
W = . x
10
:~ ~ ~
- 40 045 z~9
in machining processes
?- - . - --
= 80090.59
95cp
:. Gross volume of the } = 400452.95 + 80090.59
140cp machine part
= 480543.54 mm-'
All dimensions are in mm Then the total weight Gross volume x Density
Fig. 3.6. = 480543.54 x 8.2 x 1Q-6 = 3.94 kg
Given Data: p = 8.2 gmlcc = 8.2 x 10-6 kg/mm-'; .Unit cost = Rs. 30 per kg.
DownloadedTo find:
From Cost of the material required.
: www.EasyEngineering.net Downloaded
Hence, the material cost of From : www.EasyEngineering.net
the machine part
= Total weight x Unit cost·
= 3.94 x30 = Rs.118~20 Ans. ~
l¥ID Process Planning and Cost Estimation Introduction to Cost Estimation ~---------- -13.Sll
./ Set up time also includes the time required to study the drawings,
blue prints, etc.
3.28.2. Operation Time
./ Operation time is the time required to perform all the elements of
./ As we have discussed in Section 3.21, labour cost is the cost spent
an operation.
to the workers who are directly or indirectly involved in
manufacturing operations. ./ The operation time is also called as 'floor to floor time' •
,/ Two elements of operation time are:
./ Since the labour cost contributes a significant amount of total cost
(a) Handling time, and ( b) Machining time.
of product, therefore the effective and efficient determination of
labour cost is essential. (a) Handling time
~ .,
./ In order to calculate the labour cost, an estimator must have the' ./ It is the time required for loading and unloading operations. .....
-"t)'.
knowledge of (i) all the operations involved, (ii) the tools, and ./ It includes the time. for preparing the job for machining and
(iii) the machines used for production. disposing the job after the completion of machining process .
./ The estimator- should consider the following factors while calcu- (b) Machining time
lating the time required for a particular job. ./ It is the time taken by the job to perform the operation on the
(i) Set up time, machine .
(ii) Operation time, ./ It includes the time from the start when the tool touches the work
(a) Handling time, and to the end when the tool leaves the work.
( b) Machining time. 3.28.3. Tear Down Time
./ Tear down time is the time taken to remove job, tools, and other
(iii) Tear down time,
auxiliary equipment from the machine after the last element of
(iv) Miscellaneous allowances,
operation has been completed.
(a) Personal allowances,
3.28.4. Miscellaneous AIHowances
(b) Fatigue allowances,
.,/' Allowance is the additional time allowed to perform the work over
(c) Contingency allowances,
and above the basic time.
(d) Process allowances,
.,/' To obtain the standard time a proper allowances must be added
(e) Interference allowances, and-
depending upon the working conditions.
(f) Special allowances.
., Standard time = Basic time + Allowances
Now, we shall-discuss all the above time estimates very briefly in r7r:::l. Standard time (3.3)
the following sections. t.!i!!!!.J 1. Efficiency of operator = Actual time' x 100
2. The various methods of payment of wages of labour include: (i) Time or
3.28.1. Set up Time
day work method, (ii) Straight piece work rate system, and (iii) Differential piece
./ Set up time is the time required for setting and fixing the jobs and rate system. However the study of calculation of wages and incentives are beyond
tools on the machine. our scope.
13~521 Process Planning and Cost Estimation
Introduction to Cost Estimation -'-- I~;$-~I
(a) Personal Allowances
./ Personal allowances are provided to the worker to fulfill his/her
3.29.1. Need for Allowances personal needs such as washing hands, going to the lavatory ~
../ Allowance is the additional time allowed to perform the work over getting water, tea, etc .
and above the basic time. ./ They are usually taken as 5% for males and 70/0 for female worker
./' Allowance is an amount of iime added to the· normal time to of the total working time. -
provide for personal delays, unavoidable delays and fatigue of the (b) Fatigue Allowances
operator. ./ Fatigue allowances are intended to provide a work man an
opportunity to recover from physiological and psychological
./' The fundamental purpose of ailowances is to add enough time to
effects of fatigue caused by carrying out a specified task under
the normal production time to enable the average worker to meet
specified condition.
the standard when performing at a normal pace.
./ Fatigue may be due to excessive work, repeated work, poor
./' To obtain a standard time a proper allowances must be added
lighting, poor ventilati on, machine noises, visual and mental strain,
depending upon the working conditions.
etc.
3.29.1.1. Types of Allowances ./ Generally 5% of the total time is considered as fatigue allowance.
The allowances may be classified as: 2. Contingency Allowances
~ Relaxation allowances ./ Contingency allowances are provided for small unavoidable delays
. (a) Personal need allowances, and as well as for occasional and minor extra work .
(b) Fatigue allowances. ./ Some of these occurrences are tool breakage, tool sharpening, tool
2. Contingency allowances, replacing, filling coolant reservoirs, consulting with foreman, daily
3. Pr.~c~ss.a_UQ\V~c~.§,_. _ ~iling and .cleaning, p?wer_~ai~u~(!s~_(s~all duration, =
4. Interference allowances, and ./ They are usually less than 5% of the total time ..
5. Special allowances. 3. Process Allowances
1. Relaxation Allowance ./ Process allowances are provided to compensate for enforced
./' Relaxation allowance is an addition to the basic time intended to idleness during a process .
provide the worker an opportunity to recover from physiological ./ They include loss of time due to no work, power failure, faulty
effects of carrying out a specified task under specified conditions material, and faulty tools or equipment.
and to allow attention to personal needs. 4. Interference Allowances -
./' Relaxation allowances have two major components: ./ Interference allowance is provided when two or more work
(a) Personal need allowances, and elements occur simultaneously.
(b) Fatigue allowances. ./ For example, when one worker is attending more than one
machine, then interference idle time on one machine will result.
I ~~s;;lJ Process Planning and Cost Estimation Introduction to Cost Estimation 13~S51
5. Special Allowances Observed time
./ Special allowances are provided for activities which are not

normally a part of the operation cycle, but they are essential for
satisfactory performance of the work .
./ These include the following:
(a) Start-up allowance, .Standard time
(b) Shut-down allowance,
(c) Cleaning allowance.v.; Fig. 3.7. Calculation of standard time
(d) Tool allowance (for adjustment and maintenance of tools), r-I -E-x-u-m-p-l-e-3-.I-nS-a'1 manual operation, observed time for a
and
cycle of operation is 0.5 minute and the rating factor as observed
(e) Changeover -allowance.
by the
3.29.2. Calculation of Standard Time .
time study engineer is 125%. All allowances put together is 15% of
./ Standard time is the time allowed to an operator to carry out the normal time. Estimate tile standard time. [A. U, Nov/Dec 2014J
specified task under specified conditions and defined level of Given Data: Observed time = 0.5 min; Rating factor = 125%;
performance. Allowances = 15% of normal time.
./ Standard time is defined as the total time in which a job should be To find: Standard time
completed at standard perfOlmance. © Solution: Normal time Observed time x Rating factor
100 0""
125 .02 5 mm
.
0.5 x
! :. Standard time = Normal time + Allowances I Given that, Allowances
=
15% of normal time
./ Normal time, also known as basic time, is the time for carrying out
11~0x 0.625 = 0.09375 min
a work at standard rating.
I
I Nurmai (or basic) time == Observed tirrie x· Ra1:i~g factor I .'. Standard time- =rNormal time + Allowances
./ Rating factor, also known as performance rating, is a levelling = 0.625 + 0.09375

factor to convert observed timings into normal timings.
= q.718 min ADs. ~
. Observed tim€
1 Example 3.61 In a manufacturing process, the observed time
Ratmg factor x Nit.
orma nne 100 for one cycle of operation is 0.75 minute. The rating factor is 110%.
The following are the various allowances as the percentage of
./ It may be noted that the concepts of observed time, normal time, normal time.
rating factor and standard time are obtained from the time study of
Personal allowance = 3%
an operation.
Relaxation allowance = 10%
./ The basic constituents of standard time is represented graphically Delay allowance = 2%
as shown in Fig.3. 7. Estimate the standard time. [A. U, Nov/Dec 2014J
Introduction to Cost Estimation --' I\.~·~~o/I
F~.5~1 Process Planning and Cost Estimation
Given Dat~: Observed time

To find: Standard time
= 0.75 min; Rating factor = 110%. 1. P
-
rime cost = ~~!
+ { r!:~;:s
cost
} + { Di_rec,t }
expenses
. .. (3.4)
fl~co~st
© Solution: Normal time Observed time x Rating factor 2. Factory cost = Prime cost + Factory expenses ... (3.5)
82 .
0.75 x 100 = O. 5m . c. '
3. Manut a c turing cost
{FactOry}
cos
t + {Administrative}
expenses ... (3.6)
=
~ _ Total } [{ Personal -} {Relaxation} { Delay 1] - I { Manufacturing} {Selling} {DiStribUtion}
L Allowances = allowance% -1. allowance% + allowance% f 4. T ota cost= _ cost + expenses + expenses
of normal time ... (3.7)
(3% + 10%. + 2%) ofnonnal time 5. Selling price = Total cost + Profit ... (3.8)
- - 15% of normal time
6. Market price = Selling price + Discount ... (3.9)
11g0 x 0.825 = 0.12375 min The following illustrative examples will explain us how the
overheads and various cost components can be determined.
Standard time Normal time + Allowances
0.825 + 0.12375
0.948 min Ans. ~
I Example 3.7 I For
manufacturing a 'milling machine "
the expenditure is tabulated in Table 3.9.
Table 3.9.
S.No. Particulars Expenses in Ru pees
l. Material consumed 46,000
8.
2. Depreciation
Indirect factoryonwages
plant 4,200
7,000
2. Factory or works cost, 9. Direct wages 59,000
3. Director's fees 2,500
---- A_. sManufacturing
-_._ _--3. we discussed or-production
in_' S~.e, .. ction cost:l>
3.24, the various ~Q~!!1~9rt_e! - - -- 10.
4.--- Factory rent - --
--Advertising- -- ---
5,750
8,000 -.--
_lotsfcost ...
--- ... - ..
..
-. - _--- .-'_ .-.---: ..... ~.---.-.- 11. Telephone and postal charges 250
are: 4. Total or ultimate cost, and 5.
12. Net
Gas profit
and electricity 11,750
400
6. Depreciation on sales department's car 900
1. Prime cost, 7. Printing and stationery 350
I 13. Office salaries 2,000

5. Selling price. 14. Office rent 600
The relationship between the cost comp<:-,nents can be summarised 15. Showroom rent 1,200
(refer Fig.3~2) as below: 16. Salesman's commission 1,850
17. Sales department car expenses 1,200
Introduction to Cost Estimation --------- lj-i~5!.1
~ - Process Planning and Cost Estimation f
(a) Prime cost:
Find out (a) Prime cost, (b) Factory cost, (c) Total cost of
production, (d) Cost of sales, and (e) Selling price.
Direct 1
Given Data: Refer Table 3.9.
Prime cost =
{ labour r
+ .Direct expenses, if any
cost )
To find: (a) Prime cost, (b) Factory cost, (c) Production cost,
(d) Cost of sales and (e) Selling price.
Rs. 1,05,0010 Ans. ~
© Solution: First· let us tabulate the various elements of cost (b) Factory cost: .
systematically, as shown in Table 3.10.
Factory cost Prime cost + Total factory expenses
Table 3.10.
= 1,05,000 + 17,350 = Rs.l,22,350 Ans.·~
S.No. Particulars Amount in Rupees
1. Direct or Prime Cost (c) Total cost of production:
(a) Direct material cost - 46,000
(b) Direct labour cost Production cost Factory cost + Total administrative expenses
59,000
(c) Direct expenses '- 1,22,350 + 5,700 = Rs.l,28,050 Ans."
Prime cost 1,05,00 0 1,05,000
2. Factory Expenses (d) Cost of sales (i.e., Selling cost):
(a) Indirect factory wages i,OOO Selling cost}
(b) Depreciation on plant 4,200 or Total cost {prOductiOn} + { Total selling and }
cost distribution expenses .)
(c) Factory rent 5,750 1,28,050 + 13,150 = Rs.1,41,200 Ans. ~
(d) Gas and electricity 400
Total factory expenses i 17,350 17,350 (e) Selling price:
3. Administrative Expenses
(a) Director's fees 2,500
. Seliing price Total cost + Profit
-- -- ---- -
(b) Printing and stationery
(c) Telephone and postal charges
- .
350
250
I 1,41,200 + 11,750 = Rs.l,52,950 Ans. ~
(d) Office salaries 2,000 I Example '3.8] From th~- f~liowing 'data for ~ sewing machine
(e) Office rent 600 manufacturer, prepare a statement showing prime cost,
Total administrative expenses 5,700 5,700' works/factory cost, production cost, total cost and profit.
4. Selling and Distribution Expenses
(a) Advertising 8,000 Rs.
(b) Depreciation on sales 900 Value of stock of material as on 1.04.2010 26,000
department's car Material prtrchased 2,74,000
(c) Show-room rent 1,200 Wages to labour
(d) Salesman's commission 1,20,000
1,850
(e) Sales department car expenses Depreciation of plant and machinery 8,000
1,200
Depreciation of office equipment 2,000
Total selling and distribution 13,150 13,150
expenses Rent, taxes and insurance of factory 16,000
5. Net Profit 11,750 11,750
Introduction to Cost Estimation 1 ~~(jll
Ip:?~(j,()I Process Planning and Cost Estimation
(f) Works manager salary 30,000
General administrative expenses 3,400. Total factory expenses 66,600
Water, power and telephone bills of factory 9,600
3. Administrative Expenses
Water, lighting and telephone bills of office ,2,500
(a) Depreciation of office equipment 3,000
Material transportation in factory 2,000
(b) General administrative expenses 3,400
Rent of office building 2,000
(c) Water, lighting and telephone bills of office 2,500
Direct expenses 5,000
(d) Rent of office building 2,000
Commission and pay of salesman 10,500
(e) Salary of office staff ~O,OOO
Repair and maintenance of plant 1,000
Total administrative expenses 69,900
Works manager salary 30,000
4. Selling and Distribution Expenses
Salary of office staff 60,000
(a) Commission and pay of salesman 10,500
Value of stock of material as on 31.03.2011 36,000 Total selling and distribution expenses 10,500
Sale of products 6,36,000
(a) Prime cost:
u.u, Nov/Dec 2013]
© Solution: First, let us tabulate the various elements of cost
systematically, as shown in Table 3.1l. Prime cost = {!~::~!l} + { ~~~~;} + Direct expenses, if
any cost L cost .
Table 3 11~
= Rs.3,89,000 Ans. ~
Amount in
Particulars
Rupees (b) Factory cost:
. J_D--ir-e-ct-o-r-p-r-i-m-e-c--os-t~----~---~------------r--~~---11
{~~~:~
Factory cost Prime cost + Total factory expenses
(a) Direct material cost 3,89,000 + 66,600 = Rs.4,55,600 Ans. ~
II . ., }~=~l~s~;~-~al;';'~ce_- - (c) Total cost of production:
_- ..
= 26,000 + 2,74,000 - 36,000 = 2,64,000 2,64,000 Production cost = Factory cost + Total administrative expenses
(b) Direct labour cost 1,20,000 = 4,55,600 + 69,900 = Rs.5,25,500 Ans. ~
(c) Direct expenses 5,000
(d) Cost of sales (i.e., Selling cost):
Selling cost} {production} {Total selling' and 1
Prime cost 3,89,000 or Total cost = cost + distribution expenses J
2. Factory Expenses = 5,25,500 + 10,500 = Rs. 5,36,000 Ans. ~
(a) Rent, taxes and insurance of factory 16,000 (e) Profit:
(b) Depreciation of plant and machinery 8,000
f
Profit = Selling price + Total cost
(c) Water, power and telephone bill of factory 9,600 = 6,36,000 - 5,36,000 = Rs.1,00,000 Ans. ~
(d) Material transportation in factory 2,000
(e) Repair and maintenance of plant 1,000
13~62J Process Planning and Cost Estimation Introduction to Cost Estimation 1~~~31
I Example 3.9 I
Calculate prime cost, factory cost, production (a) Prime cost/item:
cost, total cost and selling price per item from the data given below
in Table 3.12for the year 2012-13.
{
Prime cost \
for f =
{Direct' {' Direct}
material ~ + .labour
,
+ Direct expenses
Table 31.2 650 units cost J cost
. 50,000 + 14,000 + 1,000

Expenses
S.No. Particulars
Rs. Rs.65,000
6~~gO
1 Cost of raw material in stock as on 25,000
01.04.2012 Prime cost/item = Rs.100 Ans."
2 Raw material purchased 40,000
3 Direct labour cost 14,000 (b) Factory cost/item:
4 Direct expenses 1,000
5 Factory/work overheads 9,750 Factory }
cost for Prime cost + Total factory expenses
6 Administrative expenditure 6,500 {
650 units
7 Selling and distribution expenses 3,250
8 Number of items produced 650 65,000 + 9,750 = Rs.74,750
9 Cost of raw material in stock as on 15,000
31.03.2013 Factory cost/item 7~~~0 = Rs. 115 Ans. ~
Net profit of the items is 10% of the total cost of the product.
. [A.U, Nov/Dec 2014J (c) Production cost/item:
Given Data: Refer Table 3.12. prOductiOn}
To find: (a) Prime cost .. cost for = Factory cost + Total administrative expenses
{
650 units
(b) Factory cost
74,750 + 6,500 = Rs.81,250
(c) "Production cost
81,250
(d) Total cost .. Production cost/item = 650 Rs. 125 Ans."
(e) Selling price
(d) Total cost (i.e., selling cost) per item:
© Solution: It may be noted that 650 number of items were
produced during 2012-13. c!~t~~r } = {prOduction} + { . T<~talselling and
We know that, .}
{ 650 units cost distribution expenses .
=
J
Stock of } { Stock of ""\ 81,250 + 3,250 = Rs. 84,500
{ material = material + material + material cost/item = 8~;gO = Rs.130 Ans. ~

{
Direct } raw {RaW} raw I cost as on purchased
as on Total
01.04.2012 31.03.2013
= 25,000 + 40,000 - 15,000 = Rs. 50,000
13,~641 Process Planning and Cost Estimation
(e) Sellingprice/item:
Factory overhead Rs. 100% of prime cost
Selling price/item Total cost/item + Profit/item General overhead 25% of factory cost
Profit ios« of total cost
130 + (/000 x 130 ) = Rs.143 Ans. ~
fA. U, Nov/Dec 2011]
[ Example 3.10 I Dete.,rmine selling price of a component made Given Data: Direct material cost = Rs.14; Direct labour cost =
from steel bar 50 mm long and 20 mmIn diameter machining time Rs.18.
as 1% hour.
To find: Selling price
Assume the following:
Steel density : 8000 kg/m3
© Solution:
Steel cost : Rs.110/kg Direct"} {Direct}

Prime cost
Lahourcost : Rs.40/hour { material + labour + Direct expenses, if any
cost cost
Overheads : 100% of labour cost 14 + 18 + 0 = Rs, 32
Profit
: 20% of total cost fA. U, Nov/Dec 2007} Given that, Factory overheads 100% of prime cost
© Solution: Weight of material = Volume x Density Rs.32
= [~ (0.05) (0.02)2 ] x 8000 = 0.125 kg Factory cost Prime cost + Factory overhead
32 + 32 = Rs. 64
Material cost 0.125 x 110 = Rs.13.75
Also given that,
Labour cost = Labour time X" IJabour rate
General overheads 25% of factory cost
= 1.5 x 40 = Rs.60 25
Overhead charges = 100 x 64 = Rs. 16
100% of direct labour cost = Rs.60
rM~~: 1 ~L}:~}~: {F~~~?+!}{ O~:;h:r~-

-
Total cost
+ {
g cost or total c~st =
=
{;~~:~:~}. ~---}
Rs.13.75+ Rs.60 + Rs.60 = Rs.133.7S 64 + 16 = Rs. 80
Given that, Profit 10% of total cost
Profit = 20
20% of total cost = 100 x133.7S = Rs.26.7S 10
100 x 80 = Rs. 8
Selling price = Total cost + Profit
= Selling price Total cost + Profit
Rs.133.75 + Rs.26.75 = Rs.160.50 Ans. ~
80 + 8 = Rs. 88 Ans. ~
I Example 3.11] Estimate the rales price to be quoted for the
Direct material cost per piece Rs.14
product from the given data: Direct labour cost per piece = Rs.18
I Example 3.12 I A manufacturer is making 100 units of an item
, per hour and incurs the following expenses:
Direct material cost =
Rs.35
Direct labour cost = Rs.200
13~()§J Process Planning and Cost Estimation
Introduction to Cost Estimation -------- la~J$;W'1
Direct expenses Rs.75
Factory on cost 150% of labour cost [ Example 3.13 I
A factory manufactures steel holts and
Office on cost = 30%offactory cost nuts and makes an estimate as shown below on the basis of lots of
Find out the selling price for a profit of 15% on the selling price. 2000 holts and nuts.
fA. tr; Nov/Dec 2015J 1. Direct material cost Rs.750.00

Given Data: n = 100; Profit = 15% of selling cost. 2. Direct labour cost
To find: Selling price per unit (a). Forging shop
© Solution: Cutting to length Rs. 30.00

Setting up Rs.120.00
Prime cost}
for 100 units { !~::~!I } +{ Fa~:~}! + { Direct
(b) Machine shop
Milling heads Rs.100.00
} Threading Rs. 75.00
expenses
F acotry on cost} cos t cos t Drilling Rs. 50.00
= 35+ 200 + 75 =Rs, 310
for 100 units 150% of labour cost (Given) Chamfering Rs. 45.00
150 3. Direct expenses
100 x 310 = RS.465
Cost of tools Rs .. 75.00
:. Factory cost}
for 100 units Prime cost + Factory on cost 4. On costs
(a) Forging shop 150% of labour cost
310 + 465 = Rs. 775
Office on cost} (b) Machine shop 100% of labour cost
for 100 units 30% of factory cost (Given) (c) Office establishment 20% of factory cost
30 (d) Packing and transporting
100 x 775 = Rs. 232.50 Rs.50.00
._ . If the selling price of each nut and hollis Rs. 1.50, determi~e ..
Factory cost + Office on cost ..... ....-.. _..whether tiiejaciory· is- milking Ii profit or ioss.lf so, by what amount
= 775 + 232.50 = Rs. 1007.50 per piece ?
Total cost/unit -- 10~ci050 -_ Rs. 10.08 ©Solution:
Direct labour cost = 30 + 120 + 100 + 75 + 50 + 45 = Rs. 420
Profit = t"5% on the selling price (Given)
Selling price/item Prime cost of 2000 bolts and nuts =
Total cost/unit + Profit/unit
Direct material cost + Direct labour cost + Direct expenses
Selling price/unit = 10.08 +. (. 11050 x g pnc. e /
750 + 420 + 75 = Rs. 1245
Se 11m. um.t)
Selling price/unit - 0.15 selling price/unit = 10.08 Factory expenses -. Forging shop on cost + Machine shop on cost
or 10.08 .
Selling price/unit = 0.85 = Rs.12.76 Ans . ..., = 150% of labour cost + 100% of labour cost
( 420 x ~~~ ) + ( 420 x
~~~) = Rs.1050
13i.6$.I_~ ~ Process Planning and Cost Estimation Introduction to Cost Estimation ~m
:. Factory cost Prime cost + Factory expenses Factory on cost i.e., factory expenses
1245 + 1050 = Rs. 2295 150% of the labour cost
Administrative or Office expenses 20% of factory cost 150
100 x 200 = Rs.300
20 .
2295 x 100 = Rs.459 Factory cost Prime cost + Factory expenses
.: Manufacturing c~st Factory cost + Administrative expenses 625 + 300 = Rs.925
2295 + 459 = Rs. 2754 Office on cost i.e., administrative expenses

30% of the factory cost
Packing and } , 30
.' .~
Then, Total cost Manufacturing cost + { transporting = 100 x 925 = Rs.277.50
. expenses
= 2754 + 50 = Rs.2804 ., Total manufacturing cost
FactOry} { Office }
Selling price of 2000 bolts and nuts = 1.50 x 2000 = Rs. 3000 = { cost + overheads
Since selling price is more than the total cost, therefore the factory = 925 + 277.50 = Rs.1202.50
is making a profit. Ans. ~
Then, seiling price of 1000 bolts and nuts
.: Profit made by the factory = Selling price - Total cost = 1000 x 1 = Rs.IOOO
= 3000 - 2804 = Rs.196 Ans."", Since, selling price is less than total manufacturing cost, therefore
I Example 3.14 I For manufacture of 1000 bolts and nuts per the factory is in loss. Ans. ~
hour, a factory incurs following expenses: Total cost - Selling price
Loss incurred by the factory
Direct material cost : Rs.350 i
1202.50 - 1000
Direct labour cost : Rs.200 Rs.202.S0 ADS. ~
Direct expenses : Rs.75
.. . - .. --
_- _..
Factory overheads
-
: 150% of labour cost -I Example 3.15 1- A factory is producing 1000 bolts ~nd nuts per
Office overheads ": 30% of factory cost hour on a machine. Its material cost is Rs. 400, labour cost Rs. 350
Determine whether the factory is making profit or loss in and direct expenses is Rs. 75. The factory on cost is 150% of the
selling one set of bolt and nut for Rs.1. [A. U; Nov/Dec 2007J total labour cost and office on cost is 25% of the total factory cost. If
the selling price of each bolt and nut is Rs. 1.75, calculate whether
© Solution: Prime cost of 1000 bolts and nuts the factory is going in loss or gai"
and by what amount.
r material
Direct '} r Direct} { D· . [A.U., Nov/Dec 2004J
l + I labou.r + lrect}
=
cost . l cost expenses
Given Data: No. of bolts and nuts = 1000; Material cost =
Rs. 400; Labour cost = Rs. 350; Direct expenses = Rs. 75; Factory on
= 350 + 200 + 75 Rs.625 cost = 150% of the total labour cost; Office on cost = 25% of the total
factory cost; Selling price/piece = Rs, 1.75.
1.:~~~Q,I Process Planning and Cost Estimation Introduction to Cost Estimation -.,.. 13,ttl
© Solution: Prime cost of 1000 bolts and nuts the factory cost. Calculate the prime cost and factory cost. If the
= {!~::~!l}
cost
+ { ~:::
cost
l
J
+ { Direct
expenses
}
management wants to make a profit of 10% on the gross cost,
determine the selling price of each article. [A.U., NovlDec2005j
= 400 + 350 + 75 = Rs. 825 Given Data: n = .100; Direct material cost = Rs. 160; Direct labour
cost = Rs. 200; Factory on cost = 35% of total material and labour
Factor on cost i.e., factory expenses
cost; Overhead charges = 20% of factory cost; Profit = 10%.
= 150% of the total labour cost ... (Given) 3
150 © Solution: Factory on cost = 1 g0x (Rs. 160 + Rs. 200)= Rs. 126
100 x 350 = RSe 525
To find prime cost and factory cost:
+{ ~;~:!}s,
.: Factory cost
= Prime cost + Factory expenses = 825 + 525 = Rs.1350 Prime cost = {~~::~!l} + { ~~:: }
Office on cost i.e., administrative expenses cost cost If any
= 25% of the total factory cost Rs. 160 + Rs. 200 + 0 = Rs, 360 Ans."
25 ." (Given)
= 100 x 1350 = Rs, 337.50 Factory cost Prime cost + Factory on-cost
Rs. 360 + Rs. 126 = Rs. 486 Ans."
.'. Manufacturing cost
= Total cost =
{FactOry} + {AdministratiVe} To find the selling price of each article:
cost. expenses Given that,
= 1350 + 337.50 = Rs, 1687.50 Overhead charges .- 20% of the factory cost
Then, selling price of 1000 bolts and nuts 20
100 x (Rs. 486) = Rs.97.20
= 1.75 x 1000 = Rs, 1750
- -- - .... Total-cost ._= .Factory cost+ Overhead charges
Since, selling price is more than the total manufacturing cost,
therefore the factory is making a profit. Ans.,,·
= Rs.486 + Rs.97.20 = Rs.583.20
We know that,
:. Profi~ made
the factory
bY} = Selling price - Total cost
Selling price Total cost + Profit
or Selling price = Rs. 583.20 + (10% of gross cost)
= 1750 - 1687.50 or Selling price = Rs. 583.20 + (0.1 x Selling price)
= Rs. 62.50 Ans. ~ or Rs. ~~:.20 = Rs. 648
Selling price
I Example 3.16 IA certain piece of work is produced by a firm
in
The calculated selling price ofRs. 648 is for 100 articles.
batches of 100. The direct materials cost for that 100 piece work is
Rs. 160 and the direct labour cost is Rs. 200. Factory on cost is 35% Rs.648
., Selling price per article = 100 = Rs. 6.48 Ans.."
of the total material and labour cost. Overhead charges are 20% of _
Introduction to Cost Estimation I~:~~o/aI1
ra~'~I Process Planning and Cost Estimation
Given that, Material cost: Labour cost: Factory expenses = 1:3 :2
I Example 3.17 I
A component is produced by xyz enterprises
and Labour cost Rs.20,000
in batches of 500. The direct material and labour cost are Rs.200/-
1
and
Rs.250/- respectively. Factory on cost is 45% of the total material .'. Material cost = 20,000 x '3 = Rs. 6666.67
and labour cost. Overhead charges are 25% of the factory cost.
Calculate prime cost and factory cost. If the management wants to and Factory expenses 20,000 x'32 = Rs. 13,333.33
make a profit- of 15% on the total cost, determinethe selling price of
Factory cost Prime cost + Factory expenses
each component [A. U; Apr/May 2008J
(Direct material cost + Direct labour cost) +
© Solution:The solution to this problem is very much similar to Factory expenses
the Example 3.16. Only four numerical values have been changed.
= 6666.67 + 20,000 + 13,333.33
Solving the problem, as presented in Example 3.16, we get
Rs.40,000
Prime cost Rs, 450 Ans. ~
Given that, Selling expenses = Factory cost = Rs.40,000
Factory cost Rs. 652.5 Ans. ~ Then, Totai cost Factory cost + Selling expenses
Selling price per article Rs. 1.92 Ans. ~ 40,000 + 40,000 = Rs. 80,000
I Example 3.18 I
The catalogue price of a certain machine is We know that,
Rs. 1,05,000, the discount allowed to the distributors being 20%. Selling price Total cost + Profit
Data collected at a certain period show that the selling cost and or Profit Selling price - Total cost
factory cost are equal and . that the relations
I
among materials costs, = 84,000 - 80,000 = Rs.4000 Ans. ~
labour cost and on cost in the factory are 1 : 3 : 2. If the labour cost
is Rs.20, 000, what profit is being made on the machine? I Example 3.19 IA certain product can be made either by hand
fA. U, April/May 2005; .J.'Hay/June2006J or.by mass production. In the first method, thetime taken-is-s -hours
and overheads are 40% -of labour cost In the second method, the
Given Data: Catalogue price = Rs. 1,05,000; Discount = 20%;
time taken is 15 hours/100 products and overheads are 140% of the
Selling costs = Factory cost; Labour cost = Rs. 20,000.
labour cost:' The material cost of each product is Rs.50 and rate of
To find: Profit made on the machine. labour/hour is Rs.40 in each case. Estimate which of the two
© Solution: We know that, methods will be more economicaL
Catalogue price Selling price + Discount amount © Solution: The comparison between the manual method and by
. ' i 20% discount on } mass production is tabulated below.
or , .Selling price = Catalogue pnce - L catalogue price
= 20 ) .
1,05,000 - ( 1,05,000 x 100
Rs.84,000
Introduction to Cost Estimation !3:7S.J
1~3i~'I Process Planning and Cost Estimation
= [~(2)2 6] x 8 = 150.796 gms-
By manual method By mass production
:. Material cost 100 x 0.150796 = Rs. 15.08
Material cost per product = Rs. 50 Material cost per product = Rs. 50 Labour cost = Labour rate x Labour time
Labour cost per product Labour cost per product 40 x 1.25 = Rs. 50
= 40 x 2 = Rs. 80 15 Overhead charges 100% of direct labour cost
= 100 x 40 = Rs. 6
100
= 50 x 100 = Rs. 50
Factory overheads Factory overheads
= 40% of labour cost 140% oflabour cost Total cost
Material} + { Labour} + { overhead}
= { cost cost charges
40 . 140
= 80 x 100 = ·Rs.32 = 6 x 100 = Rs. 0.84 = 15.08 + 50 + 50 = Rs. 115.08
Profit = 20% of total cost
Factory cost = Material cost + Factory cost 50+6+0.84
20
Labour cost + Factory expenses Rs.56.84 = 115.08 x 100 = Rs.23.02
50 + 80 + 32 :. Selling price = Total cost + Profit = 115.08 + 23.02
Rs.162 = Rs. 138.10 Ans. ~
Conclusion: Since the factory cost for second method is minimum,
I Example 3.21 ] In a production concern, the variable overhead
therefore the mass production method is more economical than the . charges are Rs. 4 per article and the fixed overhead charges per
manual method. Ans .. -'6;I month are Rs.40,OOO. It is estimated that 75,000 articles are
produced each month under normal conditions. Find:
I Example 3.20 I Find the sales price of a component made from (a) The normal overhead cost per article,
solid steel bar 6 em long and 2 em in diameter. The machining (b) If the factory cost drops to 85% production, the overhead
operation requires 1_~ hours.Assume t"-efgllO_H!in:dgata: . charges that are unrecovered: - -.- - - ._-.-
. (c) If 'the production is increased to 135%, by what amount
(a) Cost of mild steel is Rs.1 00 per kg. these charges will be over recovered. .
(b) Density of mild steel 8 gm/cc: . The overhead rate per' article is the same as that during normal
(c) Labour charges Rs. 40 per hour. conditions. 0
(d) Overhead charges are 100% of the direct labour cost

Given Data: Variable .overhead charges = Rs. 4 I article; Fixed
(e) Profit as 20% of the total cost [A. U; May/June 2006J
overhead charges = Rs. 40,000/month; Articles produced under
Given Data: 1 = 6 em; d = 2 em; t = 1.25 hour; p = 8 gm Icc; normal conditions = 75,000/month.
Material cost = Rs. 100 per kg; Labour cost = Rs. 40 per hour;
© Solution: (a) Normal overhead cost per article:
Overhead charges = 100% of direct labour cost; Profit = 20% of the
Total overheads = Fixed overheads + Total variable overheads
total cost.
= 40,000 + (4 x 75,000) = Rs. 3,40,000
To find: Sales price ofa component.
@) Solution: Weight of the material = Volume x Density
Introduction to Cost Estimation @}!71
la.1(i1 Process Planning and Cost Estimation
Estimate:
. 3,40,000
:. Normal overhead per article = 75000
,
= Rs. 4.533 Ans.~
"
(a) Whether the proposal is economical?
(b) If a reduction in selling price by Rs. 500 per unit make the
(b) Overhead chargesunrecovered ifproduction drops to 85%:
factory to run at 90% of its full capacity, would this be a better
8
New monthly production = 75,000 x 1 g0 = 63750 articles proposal than the first one. [A. U, Apr/May 2008J
-Given Data." Capacity = 1000 shapers/annum; Sales income =
Given that the overhead rate per article is the same as that during
normal conditions.
Rs. 60,00,000; Fixed cost = Rs. 20,00,000; Variable cost per piece =
Rs.3000.
During normal conditions,
© Solution: (a) When factory runs at 85% of its full capacity:
Fixed overheads Rs.40,000
40.,000 Number of products produced at 85% capacity CQ)
and Fixed overhead. rate 75,000 = Rs. 0.533 85 "
1000 x 100 = 850 shapers/annum
.. For 63750 articles, fixed overhead at earlier rate of
Rs, 0.533/unit = 63750 x 0.533 = Rs. 34,000 Total cost Fixed cost + Total variable cost
., Overheads to be unrecovered 20,00,000 + (3000 x 850) = Rs. 45,50,000
= 40,000 - 34,000 = Rs.6000 Ans. ~ Total sales income Rs. 60,00,000
:. Profit Sales income - Total cost
(c) Overhead charges over-recovered if the production is increased
60,00,000 -- 45,50,000
tv 135%:
= Rs. ·14,50,000
, 135
Now, monthly production = 75~OOOx 100 = 1,01,250 articles
For automation (mechanization) proposal:
Fixed overheads' under normal conditions = Rs. 40,000 Fixed cost will increase by Rs. 50,000.
Hxed overheads for- _-L,Ol)250 - .articles. - at----earlier-- .rate-; of- -- - ~'. Fixed cost--::;::--20,09;-OOO -+--50,-000 - - ------ - -.--- --
Rs. 20,50,000 -------
Rs.0.533/unit = 1,01,250 x 0.533 = Rs. 53,966.25 =
.'. Overheads to be over-recovered Variable cost per unit will reduce by Rs. 500 .
= 53,966.25 - 40,000 ... Variable cost per unit 3000 - 500 = Rs. 2500
= Rs, 13,966.25 Ans. ~ Then; Total cost = Fixed cost + Total variable cost
20,50,000 + (2500 x 250)
I Example 3.22 IA factory has a capacity to produce Rs.41,75,000
1000
shapers/annum. But at present it is working at its 85% capacity. The Total sales income Rs. 60,00,000
sales Income at this level is Rs. 60,00,000. The fixed cost of the
:. Profit Sales income - Total cost
factory is Rs. 26,00,000 and variable cost per piece is Rs.3000. There
60,00,000 - 41,75;000
is' a proposal for mechanization but this will increase the fixed cost
Rs. 18,25,000
by Rs. 50,000- and will reduce the variable cost by Rs. 500 per unit.
Introduction to Cost Estimation [3.791
13.7~! Process Planning and Cost Estimation
Since the profit for mechanization proposal is more (or the total
cost for mechanization proposal is less), therefore the proposaL is
economical. Ans. ~
Vve have already discussed about the various forms of expenses in
(b) When factory runs at 90% of its full capacity the previous sections. The overhead charges or on-costs cannot be
For 85% capacity i.e., 850 shapers / annum, directly charged to a specific job or item produced in the. factory. So
after knowing- the total overhead expenses the next step is to distribute
Total sales income Rs. 60,00,000
these expenses over the production. This study enables to know the
.. Selling price per unit 60,~~~00 = Rs. 7058.82 variation.of expenses with the variation inproduction.
It is given that for 90% capacity, selling price per unit is reduced
by Rs. 500. There are several methods of allocation of overhead costs. But the
choice of particular method depends upon the nature of work, type of
:. New selling price per unit = 7058.82 - 500 = Rs. 6558.82
organisation and type of machines used.
Number of products produced at 90% capacity (Q) The different methods of allocation of overhead expenses are:
1000 x {ooo = 900 shapers i annum 1. By percentage (i.e., allocation by cost proportion)
(a) Percentage on prime cost,
:. Total cost = Fixed cost + Total variable cost (b) .Percentage on direct labor cost, and
= 20,00,600 + (3000 x 900) ( c) Percentage on direct material cost.
Rs. 47,00,000 2. By hourly rate (i.e., aLlocation by hourly rate)
---T- otal sInes income --= - Selling price x' Q (a): Man-hour rate; - -.
= 6558.82 x 900 = Rs. 59,02,938 (b) Machine hour rate, and

(c) Combination of man-hour and machine-hour rate .
.'. Profit = Total sales income- Total cost
3. By unit rate (i.e; allocation by unit rate)
= 59,02~938 - 47,00,000
(a) Unit rate method
= Rs. 12,02~938 We shall discuss the above methods, in detail, in the following
Since the profit by second proposal is lesser than that of the sections.
proposal for automation, therefore the first proposal will be a better 3.32.1. Allocation by Percentage on Prime Cost
proposal than the second one. Ans.'"
../ In this method the total overhead costs are expressed as a
percentage or fraction of the total prime cost.
I l3"l8fl'] -- Process Planning and Cost Estimation
Introduction to Cost Estimation lt3~$1·1
..r Formula used:
Product B: Prime cost 1000 + 600 + 250 = Rs. 1850
Percentage of overheads = Total overhead cost
. x 100 . 48
Total pnme cost :. Overheads 1850 x 100 = Rs.888 Ans. ~
../' This percentage multiplied by the prime cost of individual item
gives the part of total overheads to be allocated to that item of 3.32.2. Allocation by Percentage on Direct Labour Cost
manufacture. ../' According to this method, the total overhead costs are expressed as
v: Suitability: This method is suitable (a) where only one type of a percentage or fraction of the total labour cost .
product is being manufactured, and (b) where direct labour and ../' Formula used:
direct material costs are nearly same . Total overhead cost x 100
Percentage of overheads = Total direct labour cost
../' Disadvantages: This method ignores the difference in labour rates,
.material, and machines employed for the manufacture of different ../' This percentage of overheads multiplied by the direct labour cost
items. on the manufacture of the item gives the part of total overhead
I Example 3.23 IA manufacturing firm has total overheads costs allocated to that item.
of
. Rs.l,20,000 and total prime cost Rs.2.5 lacs for the year 2002-03. ../' Suitability: This method is suitable where the products are
Find out the share of overheads to be allocated to products A and B manufactured by manual operations.
by proportional to prime cost method using the following data. ../' Advantages: This method is economical and easy to apply.
Direct material cost

Product A ProductB [Example 3.24 I
Total overheads of a factory for -.t~e year
Rs.900 Rs.1000 2000-01 were Rs. 7,75,750 and total direct labour wages during that
Direct labour cost Rs.700 Rs.600 year were RsA, 50,000. Find out the overheads allocati~n. to a
Direct other expenses Rs.300 Rs.250 product for which direct labour cost is Rs.950. Use allocation by
-Given Datai Total overheads = Rs. 1,20,000; . - ----p;oportioiial-to--direet-laboureos-t-·lnetl'lod. - - ---. ----...
Total prime cost = Rs. 2.5 lacs.
Given Data: Total overheads = Rs. 7,75,750;
To find: Share of overheads to be allocated to products A and B.
© Solution: Use allocation by proportional to prime cost method. Total direct labour wages = Rs. 4,50,000.
To find: Overhead costs to be allocated to the item.
Percentage of overheads = Total ove~head cost x 100
.Total pnme cost <§) Solution: Use allocation by proportional to direct labour cost
1,20,000 100 = 480/: method.
2,50,000 x 1'0
Total overhead cost x 100

Product A: Prime cost ., 900 + 700 + 300 = . 48
Overheads = 1900 x 100 = Rs. 912 Ans • ."
Rs. 1900
Percentage of overheads Total direct labour cost
7,75,750 x 100 = 172%

4,50,000
13.•$.21 Process Planning and Cost Estimation
Introduction to Cost Estimation . ,..
Let P The overhead costs to be allocated to the item with,
direct labour cost ofRs. 950. 3.32.4.. Allocation by Man-hour. Rate
172 .,/' This method is' an improveinent over the percentage _on direct
.\ P = 950 x 100 = Rs. 1937.69 Ans . ."
labour cost method .
3.32.3. Allocation by Percentage on Direct Material Cost .,/' In this method, the overhead cost is allocated on the total hours
spent by the direct labour and not on the wages paid to them .
.,/' In this method, allocation of overheads depends upon the total
direct material cost. .,/' Formula used:
- Man-hour rate} Total overhead cost
.,/' Formula used:
(Overhead costlMan-hour) = Total production man-hours spent
Total overhead cost Then, the overhead cost for a particular job
Percentage of overheads = ---------- x 100
Total direct material cost
= Man-hour rate x Man-hours spent on that job .
This percentage gives overhead' costs to be allocated to the product. "
.,/' Suitability: This method is generally suitable (a) where the work is
.,/' Suitability: This method is generally suitable where: performed by manual labour, and (b) where labour employed is of
(i) Material and method of manufacture are common to all different categories and is paid at different rates.
products.
.,/' Disadvantage: This method does not take. into consideration the
(ii) The expenses on direct material constitute the main factor use of different types of equipment.
in determining total cost (e.g. foundries and mines, etc.).
I Example' 3.26 IA
cast factory employees 30 persons.
.,/' Disadvantage: This method does not consider the fact that values It consumes material worth Rs. 25,000 pays workers at the rate
of materials used in different parts of manufacture are different. 1~
of ~
I Example 3.25 I A foundry
department of a factory manu- Rs. 10 per hour and incurs a total overhead of Rs.20,00'O. In a I
facturing engine crankcase had Rs.1,82,000 as total overheads while particularmontb (25 days) workers had an overtime of 150 hours
II
.. t ,
, ike material cost was Rs.4,2ll,OOO. Ciilculate the percentage 'on-cost. and were paid twice than the normal rate. Find: (i) the total cost, "
Given Data: Total overheads = Rs. 1,82,000; and (iii the man hour rate of Dverlieads. Assume
an 8 hours working
Total material cost = Rs. 4,20,000. days. [A.U., Apr/May 201 OJ
,Tofind: Percentage on-cost. = 30; Material cost .=
Given Data: Number of employees I
@ Solution: Use allocation by percentage
method.
on direct material cost Rs.25,000; Wage rate per hour = Rs.1 0; Total overheads = Rs.20,000;
Number of working days = 25 days; Working hours per day = 8 hours;
Over time wage rate = 2 x 10 = Rs.20 per hour.
I
1,82;000 . @) Solution: (i) Total cost: I
:. Percentage on-cost Tofind: (i) Total cost, and (ii) Man-hour rate of overheads.
Total overheads
= Total direct material cost x 100
= 4,20,000 x 100 Total man-hours} { 25 days } {' 8 hours}
for the month 30 employees x in a month x per day
= .43.33% of direct material cost Ans.-.;.
.- 6000 hours
1;:~~84;1
----------------------- 1,~~8Ia
Process Planning and Cost Estimation Introduction to Cost Estimation
:. Labour cost = Wage rate / hour x Number of man-hours

./ Advantages: This method takes into account the variations in type
lOx 6000 = Rs. 60,000 and size of equipment: power required, etc., for manufacturing
different products.
Then, Overtime} Number Of}
./' The overhead cost for a machine is calculated by taking into
allowance cost { overtime x Hourly rate
hours account the depreciation of machine, power consumed by the
machine, building expenses on the basis of area occupied by, the
150 hours x (2 x 10) = Rs.3000 •
machine and other indirect charges.
:. Total labour cost = 25,000 + 1,500 = Rs.63,000 I Example 3.27 , A factory has 15 lathes of same ~ake and
"
We know that, capacity and 5 shapers of same make and capacity. Lathes occupy
Total cost = Material cost + Labour cost + Overheads 30 m2 area while shapers occupy 15 m2 area. During the calendar
year, factory expenses for this section are as follows:
= 25000 + 63000 + 20000 (i) Building rent and depreciation = Rs. 5,000; (ii) Indirect
Rs. 108000 Ans."" labour and material = Rs. 15,000; (iii) Insurance = Rs. 2,000;
(iv) Depreciation charges of lathes = Rs. 5,000; (v) Depreciation
(ii) Man-hour rate of overheads:
charges of shapers = Rs. 3,000; (vi) Power consumption for lathes =
Total man-hours 6000 hours + Overtime hours Rs. 2,000; (vii) Power consumption for shapers = Rs: 1,000.
6000 + 150 = 6150 hours Find out tile machine hour rate for lathe and shapers, if all the
lathes and shapers work for 25,000 hours and 8,000 hours
Total overheads
.'. Man hour rate of overheads = respectively. fA. U, Nov/Dec. 2005, Nov/Dec 20121
Total man-hours
© Solution: We know that,
20,000
6150 = Rs. 3.25 Ans. ~ Total on-costs
Machine h?~~~a:e_ ~_.IQtalmacbine hours "
It is given that lathes occupy area of 30 m2 and shapers occupy.
area of 15 m2. Therefore total area occupied is 45 m-,
It should be noted that building and other indirect expenses should
be calculated on the basis of area occupied by the machine.
To find machine-hour rate for lathes:
Building rent and}
depreciation for lathes
R s..»,5 000 x
( 30 m
2
45 m2
)
machine hours Rs.3,333.33
./ Suitability: This method is most suitable where the work is done

.mostly by machines and not by hand.
Indirect labour and material 1
expenses for lathes J
= Rs. 15,000 x (!~:~)
Rs. 10,000
Introduction to Cost Estimation ~:'~~,8~:1
13~~61 Process Planning and Cost Estimation
= Rs. 11,333.32
(!
:. Machine hour rate.}
Insurance expenses for lathes = Rs. 2,000 x for shapers 8,000 hours
Rs. 1.416 per hours Ans. ~
~:~)
Rs. 1,333.33
3.32.6. Allocation by Combination of Man-hour and Machine-
Depreciation charges for lathes = Rs. 5000
Hour Rate
Power consumption for lathes Rs. 2000
../ This method is. used in manufacturing industr.ies where work in
Rs. 3333.33 + Rs. 10,000 +
some departments are carried out by hand and work in the other
:. Total on-costs for lathes = { Rs. 1333.33 + Rs. 5000 +
Rs.·2000 departments are done by machines.
= .Rs, 21,666.66 ../ Shops where the work is done by hand, there the 'man-hour rate'
Total working hOurs} = method is used; and in shops where work is done by machines,
of lathes 25,000 hours
there the 'machine-hour rate' method is applied.
Rs. 21,666.66
r, Machine hour rate for lathes = ./ This method is not suitable in departments where the work is
25,000 hours
Rs. 0.866 per hour Ans. ~ carried out by hand and machine.
3.32.7. Allocation by Unit Rate
To find machine hour rate for shapers:
Building rent and}
depreciation for shapers
( 15
Rs. 5,000 x 45 m2
) ../ In this method, the total overhead costs are divided by the total
output. That is, overhead cost is allowed on the basis of unit of
production. Unit of production may be piece, kg, litre, metre, etc.
= Rs. 1,666.66
./ Formula used:
Indirect labour and material}
= Rs. 15,000 x (I5m2)
45 m2 Overhead cost / unit = T_o_t_al_o_v_e.:.:r~h~e..:.:a.::d-=c:..::o.::.st=-_
expenses for shapers
Number of units produced
= Rs.5,000
V' SuitabilitY: This method _.Is suitable for factories
Insurance expenses }
x (I5 ;02)
for shapers = Rs.2,000
45m2
which manufacture one type product only.
./ Advantage: This method gives a standardised rate of overhead cost
= Rs.666.66
for all outputs.
Depreciation charges of shapers = Rs.3,000
= Rs.l,OOO
I Example 3.28 IA
manufacturing factory produces 2,500
Power consumption for shapers
machines per year. If the total on-costs during that year are
{ Rs. 1,666.66 + Rs. 5,000 +
Rs. 666.66 + Rs. 3,000 + RS.63,000, calculate the overhead costfor each machine. -
., Total on-costs for shapers =
Rs.l,OOO . Given Data: Number of units produced = 2500;
Total on-costs = Rs. 63,000.
= Rs. 11,333.32
To find: Overhead cost for each machine.
Total working hOurS} =
of shapers 8,000 hours
e
Introduction to Cost Estimation b~~891
~~~861 Process Planning and Cost Estimation
I Then, every year the value ofthis lathe machine will be reduced by
© Solution: Using unit rate method, = 1,20,000 + 2,00~; 3,000 - 15,000 = Rs, 11,000
Total on-costs
Overheads / unit =
Number of units produced It means Rs. 11,000 should be deducted yearly from the profits and
63,000 kept separately to have sufficient money for replacement at the end of
2~500 = Rs.25.2 Ans. ~ useful life.
The causes of depreciation can be listed as below:
Depreciation
I
../ The reduction in the value and efficiency of the plant, equipment
or any fixed asset because of wear and tear, due to passage of time, Depreciation due to Depreciation due to
use and climatic conditions is known as depreciation. physical conditions functional conditions
1. Wear and tear 1, Inadequacy
../ Depreciation may be defined as a method for spreading the cost of
2. Physical decay 2, Obsolescence
a fixed asset over the life, or expected years of use, of the asset. 3. Accident
../ The most scientific definition of depreciation can be given as: 4. Poor maintenance and neglect
"Depreciation is the process of allocating the acquisition cost of
. the tangible asset less salvage value, if any, in a systematic and a
rational manner over the estimated life of the asset. " The various methods of calculating the depreci,ation funds are
../ Some money must be set aside yearly from the profits earned by as follows:
the equil?_D:l~!J:U~~lf,._.sth_aotwhen.tbe.unit.becomes I L .Straight line method ... _ ...'_" .. _ .._.._. ._-"---'_--
uneconomical
it can be replaced by a new one. For this purpose, the initial cost of Scrap value =
the machine or equipment + installation charges + repair charges _ Rs. IS,OOO Useful life of the
scrap value is charged O"\~etrhe economical life of the machine machine 10 years
or equipment .. -'
Illustration: Let us calculate the depreciation for a turret lathe

machine, assuming the following charges: .
Initial cost of the lathe machine = Rs. 1,20,000
.Installation charges = Rs. 2,000
Repair charges = Rs. 3,000
2. Diminishing balance (or reducing balance) method. 7. Machine-hour method.
3. Sinking fund method. 8. Production-unit method.
4. Annuity method. 9. Revaluation (or regular valuation) method .
3
S. Sum of year's digits method. 10. Retirement method.
6. Insurance policy method.
~ !,... -e "
\
1<~~~tol Process Planning and Cost Estimation
Introduction to Cost Estimation _...:... I::f{~~ll
3.35.1. Straight Line Method (or Fixed Instalment Method) = -
:. Rate of depreciation rupees
../ In this method, the amount of depreciation is distributed over the cn--s
useful life of the machine in equal periodic instalments. 1,35,000 - 25,000
=
../ Formula used: 15
Let C Initial cost of the machine in rupees, Rs.7333.33 Ans. ~
S = Scrap (or salvage) value in rupees, (it) Depreciation fund
on 14th June 2002:
n = Estimated life of the machine in years, and We know that from 15th June 1995 to 14th June 2002, there are 7
I I
D Depreciation amount per year. working years. Therefore we have to find the accumulation of
Then, D = ~ Rupees i" depreciation funds for 7 years.
'1.
:. Depreciation fund collected upto 14th June 2002
../' Advantages: Very simple method; Requires little calculations. 7333.33 x 7
../' Disadvantage: This method does not consider the maintenance and Rs. 51,333.33 Ans. ~
repair charges.
I Example 3.29 IA CNC machine was purchased for (b) New rate of depreciation (D'):
Rs.l,25,OOO
on is" June 1.995, the erection and installation cost was Rs.10,OOO. Given Data: Replacement cost = Rs. 4000 .
The CNC machine is to be replaced by a new one on 14th June 2010. After 9th year, the book value (i.e., current value) of the machine
If the estimated scrap value is Rs.25,OOO, what should be the rate of
Initial capital cost (C) - Depreciation cost for 9 years
depreciation and depreciation fund on June 14th 2002.
1,35,000 - (7333.33 x 9) = Rs.69,000.03
If after 9 years of running, some machine parts are replaced and
the estimated replacement cost is -Rs.4000, what will be the new. rate Replacement cost Rs.4000
of depreciation? 69,000.03 + 4000
0
,"" :. New book value, C'
Given Data: Machine cost = Rs.l,25,000; Erection and
= Rs.73,000.03
installation cost = Rs.I0,OOO; S = Rs.25,OOO.
© Solution: (a) (i) Rate of depreciation (D): Since the scrap value is same Rs. 25,000, therefore the depreciation
Total cost = Machine cost + Erection and installation costs rate for the remaining 6 years is given by
or C = 1,25,000 + 10,000 =
Rs. 1,35,000 C' - S 73,000.03 - 25,000
D' -- -- n' -- 6
Life ofCNC machine, n = From 15th June 1995 to
or New rate of depreciation per year = Rs. 8000 Ans. ~
14th June 2010
15 years
Introduction to Cost Estimation 13~9al
r3:.9~1 Process Planning and Cost Estimation
We know that, depreciation fund C-s
3.3~.2. Diminishing Balance (or Reducing Balance) Method .. C [ 1 - (1- p)n ] C-·S
./ The machine or equipment depreciates rapidly in the early year and or C-C (1_p)n C-S
later on slowly. Therefore according to this method, the
S
depreciation fund is more during the early years, when repairs and or (1- p)n
C
-e- Y'n
renewals are not costly.
./ The book value of the machine goes on decreasing as its existence or p = 1 C Hence derived
.
continues. Hence in this method a certain percentage of the
current book value is taken as depreciation.
INote I If rate of interest on the yearly sum invested (r) is given, then the
depreciation fund at the end of nth year is given by
v" Because of the above reason, this method is" also called
'percentage on the book value' method. c· n
~ [( 1 + r)n - (1 - p)n] = C - S
(p + r) "
./ Formula used:
Let c Ini tial cost of the machine in rupees, I Example 3.30 IA certain machine was purchased for
Rs.25,OOO and it was presumed that it will last for 20 years. It was
S Scrap value in rupees,
also considered that by selling the scrap of the machine, the residual
p Fixed percentage for calculating value will be Rs. 4000. If the depreciation is charged by reducing
yearly depreciation, and balance method, find out the depreciation fund after and
r
Td
n = Estimated life of the machine in years. depreciation amount for the 3 year.
Then, YellTIYdepreCi~~i~n factor, ~~~ (~

Also find out the percentage by which value of the machine is
1 . reduced every year.
."_ ... - _._---_ _----
.. ----_ .. ... _-- --_.
./ Formula derivation: Given Data: C = Rs. 25,000; n = 20 years; S = Rs. 4000 .

rd
At the end of first year, the depreciation fund To find: (i) Depreciation fund after 3 year,
rd
Dl = C XP (ii) Depreciation amount for the 3 year, and
At the end of2

i1d
year, the depreciation fund or = Cxp + (C-Cxp)p
D2 DI + (C -D1)p
or C[1_(1_p)2] (iii) Percentage by which value of "the machine is
reduced every year (p).
Similarly at the end of nth year, the depreciation fund
D = C [ 1 - (1- p)n] © Solution: Use reducing balance method.
Before calculating the depreciation fund after and depreciation
rd
amount for the 3 year, one has to find out the percentage by which
value of the machine is reduced every year.
13.941 Process Planning and Cost Estimation
Introduction to CostEstimation ------ I;:aLQ~q
Percentage by which value of the machine is reduced every 3.35.3. Sinking Fund Method
year (p):
../ In this method, a depreciation fund equal- to the actual loss in the
We know that, PI = _ [ _§. ] II n = 1
_ ( 2450,000) 01120
0
, value of the asset is estimated for each, year. This, amount is
invested elsewhere other than in the business itself, and the interest
= 0.08755 or 8.76% Ans. ~ will be earned on the fund.
Depreciation fund after 3 year: Td
../ Therefore, the sinking fund investment will grow year-by-year
Value of machine after 1 year = C (1 _ p) with the amount of annual depreciation plus the interest earned on
the past investment.
= 25000 (I -
../ Formula used:
0.08755) Rs.
Let D Rate of depreciation per year,
22811.09
:. Depreciation fund for first year = 25000 - 22811.09
r .Rate of interest on depreciated fund in percentage,
Rs.2188.91
Similarly, C Initial cost,
S Scrap value, and
Value of machine after 2 years = 22811.09 (1 - 0.08755)
n Estimated life ('[ the machine in years.
= Rs.20813.98
and Depreciation fund for 2
nd
year = 22811.09 -20813.98 (C - S) r
Then, D = (I + r)n - 1
= Rs. 1997.11
../ Formula derivation: ""
Value of machine after 3 years 20813 (1- 0.08755)
At the end of the first year, the depreciation fund = D.
= Rs. 18990.82
rd --_ ----- --.- ---'--~'-- At the end of second year, the depreciation fund
. and DepreCiation fund- for 3 year 20813.98 - 18~90.82
. D
= Rs. 1823.16 = (D + Dr) + D = D r + 2 D =-= -; [ (r2 + 2 r + 1 - 1) ]
rd
:. *Depreciation fund after 3 year - Sum of depreciation
= ~ [(l + r)2 - 1 ] = ~ [ (1 + r)2 - 1]
funds for first 3 years
= 2188.91 + 1997.11 + 1823~16 Similarly the depreciation fund at the end of nth year
= Rs.6009.18 Ans . ." D ..
= [(l+ryz -I] = C-S
Depreciation fund for the 3
rd
year = Rs. 1823~16 Ans."
~r
llY,ote I C (1 { 25000 [1 - (l _ 0.08755)3 ] =
*. Depreciation after 3 years can also be calculated by
[1 _]
using - formula'
D + rYZ - 1 ]
or C-.S = -; [(1
Rs. 6008.15. } or D (C -)s) r 1 . Hence derived.
(l+ r
n
1:;3~ati~,I -"-,- Process Planning and Cost Estimation
Introduction to Cost Estimation \3.97\
I
Example 3.31 I
A power hacksa~ machine was purchased for
or D C (1 + r)2 - D (1 + r) - C2
Rs.25,000. Aft~ 5 years the machine was valued at Rs.I0,000. Find
out the depreciiuion amount according to the sinking fund method, or D+D(1+r) C (l + r)2-C2
the rate of interest being 5%. C (1 + r)2-C2
or D
Given Data: C = 25,000; n = 5 years; S = Rs.I0,000; 1 + (l + r)
r =5%=0.05. Multiplying and dividing the above equation by [1 - (l + r)],

we get
To find: Depreciation. amount by sinking fund method.
[C (1 + r)2 - C2] [1 - (1 + r) ]
@) Solution: We know that, by sinking fund method, D
1 - (1 + r)2
D = (C - S) r
(l + r)n - 1 Similarly, if value of the machine after 'n' years is S (i.e., scrap
value), then
(25000 -10000) 0.05 = Rs.2714.62 Ans. ~
(1 + 0.05)5 - 1 [C (1 + r)n - S] [1- (1 + r)]
D Hence derived.
1 - (l + r)n
. 3.35.4. Annuity Method
../ In this method, the interest is charged on the cost of machine every Sinking Fund Method Vs Annuity Method:
year on the book value, but the rate of depreciation remains In the sinking fund method, the amount of depreciation is invested
constant for each year. in some outside securities, while under the annuity method, the
../ This method assumes that the purchase of a fixed asset is an amount of the depreciation is retained in the business and are used for
investment on which interest is ea~ed. Therefore, the investment business operations.
of the method is written down value plus interest earned to date. I Example 3.32 I Find out the depreciation annuity by the
../ Formula
-
used: annuity charging method after 4 years, when the cost of machine is
-- --. -.-- - _. -_.- -
Rs.15,000 and the scrap value is Rs.3,OOO only. ~ake rate of interest
. . [C (1 + r)n - s] [1 - (l + r)]
Rate of depreciation per year,
\
D = .~~-~-~ as 5%.
[1 - (1 + r)n]
Also calculate the value of the machine after 2 years.
where notations D, C, r, n and S have usual meanings. Given Data: n = 4 years; C = Rs. 15,000; S = Rs. 3,000;
../ Formula derivation: If .. r =5%=0.05.
If value of the machine after 1 year is C1, then To find: (i) Depreciation annuity, 'and
D = C r +C-C1 =C (l +r)-C1 ... (i) (ii) Value of the machine after 2 years.
Similarly, if value of the machine after 2 years is C2, then @) Solution: Use the annuity charging method.
Del r + C 1 - C2 = C 1 (1 + r) - C2 (i) Depreciation annuity:
or D = (1 + r) [ C (1 + r) - D ] - C2 [C (1 + rt - S) [1- (l + r)]
]
[ '.' From (i), C 1 = C (1 + r) - D
We know that, D = [1 _ (l + r)n] ... (i)
/3.9s1- Process Planning and Cost Estimation Introduction to Cost Estimation ------ 13~9~ I
[15000 (1 + 0.05)4 - 3000] [1 -. (1 + I Example 3.33 I

The original assets of company. are
0.05)] [1 - (I + 0.05)4] Rs. 5,80, 000. The life of the plant is 9 years. If the scrap value is
.. Depreciation annuity, D = Rs.3534.14 Ans. ." Rs.80,000, calculate the depreciation atthe end of each year by su .•/
of the years digit method.
(ii) Value of the machine after 2 years:
Given Data: C = Rs. 5,80,000; n = 9 years; S = Rs. 80,000.
Let C2 = Value of the machine after 2 years
To find: Depreciation at the. end of each year.
Now replacing S by C2 and substituting n = 2 in the equation (i),
we get @) Solution:' Sum of the digits of the years
= 1+ 2+ 3 + 4 + 5 + 6 + 7 + 8 + 9 = 45
[C (1 + r)2 - C2] [1 -(1 + r)]
D Total depreciation = C - S = 5,80,000 - 80,000 = Rs. 5,00,000
[1- (1 + r)2]
Now depreciation charges for each year can be calculated as
3534.14 =
[15000 (1 +0.05)2._ e2] [I - (1 + 0.05)] follows:
[1 - (1 + 0.05)2] Depreciation charges for the 1st year
or 3534.14(-0.1025) = [16537.5-C 2](-0.05) 9
or = 45 x 5,00,000 Rs. 1,00,000 ADS. ~
Rs. 9292.51 ADs.-.,
Depreciation charges for the 2nd year
:. The reduced value of asset after two years will be Rs. 9292.51. 8
= 45 x 5,00,000 Rs. 88,888.89 ADS. ~
3.35.5. Sum of the Year's Digit Metho~
Depreciation charges for the 3rd year
,/ In this method the scrap value of the asset is deducted from its 7 .
original cost and the remaining balance is .spread over the asset's
= 45 x 5,00,000 Rs. 77,777.78 Ans. ~
life.in decreasing proportion. Depreciation
- -- -charges
.. - ..... for
6··--the-- ....year
4th
. _.
,/ Formula used:
= 45 .x 5,00,009 = Rs. 66,666.67 Ans. ~
"If 'n' is the estimated life of the asset, the rate is calculated· each Depreciation charges for the 5th year
period as a fraction in which the denominator is always the sum of 5
the series 1, 2, 3 ~ , n and the numerator for the first period is = 45 x 5,00,000 Rs. 55,555.56 Ans."
'n', for the second 'n - 1', and so on." . Depreciation charges for the 6th year
,/ For example, assume the estimated life of an asset as 6 years. Then -4
the sum of the digits of the years will be (1 + 2 + 3 + 4 + 5 + 6) =
= 45. x 5,00,000 Rs. 44,444.44 Ans. ~
21. The depreciation for the first year will be 6/21 of the cost of the Depreciation charges for the 7th year .
unit less its scrap value. In the second year depreciation fund will
3
be 5/21 of the cost of the unit less its scrap value. = 45 x 5,00,000 = Rs~ 33,333.33 Ans.;;"
13.t.O(f~ Process Planning and Cost Estimation
Depreciation charges for the 8th year I,~3.•:•:c•:.:.Jo=..:1::..J1
2
= 45 x 5,00,000 = Rs. ~2,222.22 Ans~" Tofind: (a) Rate of depreciation charged per hour, and
(b) Rate of depreciation charged annually.
and Depreciation charges for the 9th year
1 © Solution: Use machine hour basis method.
= Life of machine in hours = 8 years x 12 hours/day x
45 x = Rs.11,111.11 Ans."
365 days/year
5,00,000
. 35040 hours
3.35.S. Insurance Policy Method
,/ In this method, an insurance policy is made for the amount (a)

c-s
Depreciation charges / hour = Life of machine in hours
required to replace the machine at the end of its useful life.
85,000 - 8500
,/ Premiums are paid on the insurance policy. When the policy = 35040
matures, the insurance company provides sufficient sum to replace
the machine. Rs. 2.183 per hour Ans. -eJ
../ Advantage: This method covers the risk if the machine becomes (b) Rate of depreciation charged annually
unserviceable before its estimated life. Depreciation charges / hour x Number of hours in a year
Rs. 2.183 x (12 x 365)
3.35.7. Machine Hour Method Rs. 9561.54 per year Ans. ~
,/ In this method, the rate of depreciation is calculated by a fixed rate
per hour of production. Here the life' of a machine is estimated in 3.35.8. Production Unit Method
terms of its working / production hours. ,/ In this method, the rate of depreciation is calculated by a fixed rate
,/ Formula usedz: per unit of production.Tlere the life of a machine is expressed in
Depreciation} C- S I terms of the number of units that a machine is expected to produce
rate per hour = Total machine hours over useful life of machine over its estimated life.
,/ Formula used:
I Example 3.34 I The
estimated life of a shaper is 8 years and it
Depreciation co~t } C-S
works 12 hours a day. The initial cost of the shaper is Rs.85,000 and
per unit Number of units it is expected to produce
scrap value after 8 years is.Rs.8500. If the machine works for 3330
hoursin a year, calculate the rate.of depreciation charged per hour Given Data: n = 8 years; C = Rs. 85,000; S = Rs.
by the machine hour basis method. 8500.
Also calculate the rate of depreciation charged annually.
I Example 3.351 Calculate the depreciation rate per unit of a
machine whose initial cost is Rs.2,25,000 and the estimated residual
cost after a useful life of the 10 years is Rs.20 000. It is estimated
1
that the machine will work 50' weeks a year of 46 hours a week. The
rate of production is estimated to be 10 units per hour.
13~l021 Process Planning and Cost Estimation
Introduction to Cost Estimation -------------.LfUM= .:,::l::':O:;:::J.3]
Given Data: C = Rs. 2,25,000; n = 10 years; S = Rs. 20,000.
../ In other words, the depreciation is not charged on regular annual
To find: Depreciation rate per unit.
basis. But it is charged only ,n the year of its end of useful life.
© Solution: Use production unit method. I
../ This method is applicable to only 'such assets whose service life is
Number of units }
the machine is =
{Life o~the}
machine x
{NO.hours
OfW?rking}
a In
, very short, say one or two years.
expected to produce in years year
x Production units per hour ../ Cost estimating is the process of determining the probable cost
10 x (50 x 46) x 10 of the product before the start of its manufacture.
2,30,000 units
../ Two types of cost estimates are:
.. Depreciation cost per unit = C-S
Number of units produced 1. Preliminary estimate, and
= 2,25,000 - 20,000 2. Final cost estimate.
2:30,000
Rs. 0.89 Ans. ~ ../ Three commonly used methods of estimating are:
3.35.9. Revaluation (or Regular Valuation) Method
../ In this method, the depreciation is evaluated by an expert every
year. 3. Detailed analysis method
../ The depreciation is equal to the difference between the values v" Components of a job estimate are design cost, drafting cost, R
assigned to the asset at the beginning and end of each year. & D cost, materials cost, labour cost, inspection cost, cost of
../ This method is useful for calculating depreciation of assets like tools, jigs andflxtures, and overhead cost .
loose. tools, livestock, laboratory glass wares, patterns, ../ Costing or cost accounting is the determination of an actual
-.'
- -" - _-,-. ,,_ -
..etc;~_which
..~. . '. ""
cost of a component after adding different expenses incurred in

---' -are riot subject to regular rates of depreciation. various departments .
../ This method is widely used by builders and contractors .
../ The various methods of costing are:
../ Illustration: If the value of a machine on 1st September 2002' is Rs. 1. Job costing or order costing
55,000 and on 31st '. August 2003, it is revaluated as 2. Batch costing
Rs.4 7,500, then the depreciation for this period is
3. Process costing
Rs.55,OOO - Rs.47,500 = Rs.7500.
4. Departmental costing
3.35.1O~·R~tirement Method
5. Operating cost method
v: In this method, the whole original cost of the asset is charged to 6. Unit cost method
depreciation expenses in the year in which it is being retired from 7. cost method
the service.
.
1
o L.
1,~.i'041 , Process Planning and Cost Estimation Introduction to Cost Estimation -------
IL'""'.~"'"'~'=)•j·•O•.·=·.~$1
../ The total cost of
manufacturing a product. consists of ../ Indirect expenses or overheads are classified into:
(i) Materials cost; (ii) Labour cost; and (iii) Expenses.
(a) Factory expenses, (b) Administrative expenses,
../
Direct material is the one which becomes a part of the product. (c) Selling expenses, and (d) Distribution exp_enses.
The cost of direct materials required for the manufacturing of ../ The various components of cost are:
the product is known as direct materials cost.
(i) Prime cost, (ii) Factory or works cost,
../
Indirect material is the one which cannot be traced as a part of (iii) Manufac_turing cost, (iv) Total cost, and
the product. The cost of indirect materials required for the
(v) Selling price.
fa:::r}
manufacturing of the product is known as indirect materials
cost.
(i) Prime cost = { + {mn:~~~:l} + { Direct }
../
Labour cost is the cost spent to the workers who are directly or cost cost expenses
indirectly involved in manufacturing operations. (if) Factory cost = Prime cost + Factory expenses
-: Labour cost can be classified into: (iii) Manufacturing cost = Factory cost + Administrative expenses
(i) Direct labour cost, and (ii) Indirect labour cost. (iv) - {Manufacturing
\' '/ Total cost - . cost
}+{_expenses
Selling }+{ Distribution}
expenses
../
Direct labour are the workers who actually work or process
different materials either manually (v) Selling price = Total cost + Profit
or with the help of
machines. (vi) Market (catalogue) price = «Selling price + Discount
../ Direct labour cost can be charged directly to the job under v/ Determination of materials cost:
preparation. Weight Of} {Total volume } x {Mate~ial}
- 1. the material = of the material density
.'Y'
Indirect labour ::z_:_te~:__'!_?_n-produqtiv_estaff "Y1y_9 hf!!p_§!
--- 2. Materialcost - {.. Weight ofl I Cost per 1_
__Jzlj!_ _
productive labour in performing their duties . - - the material J A
L unit weight J
../ All the expenditures other than the direct material cost and
direct labour cost are known as expenses. v: Determination of labour cost:
../ Expenses can be classified as: Time re~uired -(or} = {S~t up} + {Ope:-ation} +
(i) Direct expenses, and 1. a particular Job time time
(ii) Indirect expenses (overheads) Tea~ down -} + {_Miscellaneous}
{
.time allowances
../
Direct expenses are those which cqn be charged directly to a 2. Standard time = Normal time + Allowances
particular job and are done for that specific job only.
3. Normal time = Observed time x Ratingfactor
v: a particular prod uct
Indirect expenses are those which cannot be charged directly to
manufactured. Standard time
4. Efficiency of operator = Actual time x 100
13.1061 Process Planning and Cost Estimation Introduction to Cost Estimation
----------------------
./ Allocation by percentage on prime cost: ./ Various methods of depreciation are:
1. Straight line method, 2. Diminishing balance method,
Tota overhead cost
Percentage of overheads = x 100 3. Sinking fund method, 4. Annuity method,
Total prime cost 5. Sum of year's digits method, 6. Insurance policy method,
./ Allocation by percentage on direct labour cost: 7. Machine-hour method, 8. Production-unit method,
Total overhead cost 9. Revaluation method, and 10. Retirement method.
Percentage of overheads = Total direct labour cost x 100
./ Straight line method:
./ Allocation by percentage on direct material cost: C-S
D =
Total overhead cost n
Percentage of overheads = Total direct material cost x 100
where D = Depreciation amount per year,
./ Allocation by man-hour rate: C = Initial cost of the machine in rupees,
Man-hour rate} Total overhead cost
= S = Scrap (or salvage) value in rupees, and
(overhead cost I man-hour) Total production
man-hours .spent n = Estimated life of the machine in years.
./ Allocation by machine-hour rate: ./ Diminishing balance (or reducing balance) method:
cJ
S.., lin
Machine-hour rate (OVerhead} = Total overhead cost Yearly depreciation factor, p = 1- [
cost I machine hour) Total productive machine
hours
~·----~---------------------------------------------'I
./ Sinking fund method:
./ Allocation by unit rate: D = (C-S) r
Total overhead cost (1 + r)n -1
Overhead cost I unit =
Number of units produced ~here r = Rate of interest on depreCiated fund in percent.age. _
v' Annuity method:
./ Depreciation is the process of allocating the acquisition cost of
the tangible asset less salvage value, if any, in a systematic and _ [ C (1 + r)" - S 1 [1- (1 +
r)J
a rational manner over the estimated life of the asset. D - [1 - (1 + r)n ]
./ Causes of depreciation:
v' Machine hour method: c-s
(i) Depreciation due to physical conditions (such as wear and
Depreciation rate per hour =
I Total machine hours over
tear, physical decay, accident, poor maintenance and useful life of machine
neglect, etc.) ./ Production unit method: '
(ii) Depreciation due to functional conditions (such as c-s
Depreciation cost per unit = Number of units it is expected
inadequacy and obsolescence).
to produce
L~~lQ$.I Process Planning and Cost Estimation
15. Distinguish between estimating and costing.
[A. u.. Apr/May 2008; May/Jun2009; Nov/Dec 2009;
On Introduction to Cost Estimation and Cost Accounting May/Jun 2013; Nov/Dec 2014J
1. State and explain the objectives of cost estimation. 16. Briefly discuss about most commonly used methods of costing.
fA. u., Nov/Dec 2007; Nov/Dec 2009; fA. u., Apr/May 2008; May/Jun 2009;
May/June 2012; Nov/Dec 2015J Nov/Dec 2G09; Nov/Dec 2011; May/Jun 2013]
2. What are the fimctions of estimating? - [A. U., Nov/Dec 2011J On Classification and Elements of Cost
3. What are the types of estimates? 17. What are -different classifications of cost? Explain.
[A.U., May/Jun 2013; Nov/Dec 2015J [A. u.,
Nov/Dec 2007; Nov/Dec 2009;
4. Discuss in detail about the types and methods of estimating. Apr/May 2012; Nov/Dec 2015J
[A.U., Apr/May 2008J 18. Elaborate the various elements of the cost with suitable
5. What are the three methods used in conceptual cost estimation?
examples. u..
[A. Apr/May 2008; Nov/Dec 2011;
Apr/May 2012; Nov/Dec 2012; May/Jun 2013J
,,"'I:,
1'1,,"
I~:!\!:i
Explain any two methods briefly. [A. U; Nov/Dec 2014J
6. Discuss data requirements and sources for cost estimation. 19. Write short notes on:
[A. u., Nov/Dec 2007; Apr/May 2008; May/Jun 2009; (i) Direct labour cost
Apr/May 2010; Nov/Dec 2014; Nov/Dec 2015J (ii) Direct material cost
How cost data are collected? [A. u., Apr/May 2012J (iii) Overheads [A.U., Apr/May 2010]
(a) What do you mean by a realistic estimate? Describe its impor- 20. List down the various items that _constitute the overhead
tance in production. expenses. _ [A. U; Nov/Dec 2009J
(b) What shall be the effects of the following on an enterprise? " 21. Explairi the terms prime .cost, factory.cost, total cost and selling
(i) Under estimating, and (ii) Over estimating. price. Show the relationship between various components of cost
Describe the various constituents of estimation (or) What are the with the help of a block diagram.
"o~p~ne!l~~_o~ a j~b _~stima~e! Explain. _ _ _ _ _On Estimation- of .M.. 'aterials, Labour, and Overhead Costs -
u,
[A. Nov/Dec 2009; May/Jun 20131 22. Write down the step by step procedure for estimating the direct
10. Explain the procedure involved in cost estimation. materials cost.
u,
LA. Apr/May 2008; Nov/Dec 2011; Nov/Dec 2014J 23. Explain the estimation of material cost with examples.
11. Explain the procedure followed for estimating the cost of an [A.U., May/Jun 2009J
industrial product. 24. Briefly explain all the factors to be considered while calculating
[A.U., Nov/Dec 2009: Nov/Dec 2012; May/Jun2013J the time required for a particular job.
] 2. Define-costing-or cost accounting. Describe cost accounting with 25. Define the following terms:
an example. IA. U; Nov/Dec 2007J (a) Set up time, - (b) Handling time,
13. Why costing is essential to industrial control? (c) Machining time, and (d) Tear down time.
14. Explain the advantages of cost accounting,
[A.U., Nov/Dec,2015J
/3Jl1ol Process Planning and Cost Estimation Introduction to Cost Estimation ~----ll~o~=.::.l~:i~}i~1
26. What are the various

0 time allowances which should be 2. Estimate the weight of a mild steel shaft as shown in Fig.3.9, '
considered for calculating labour cost? [A. U; May/Jun 2013J mild steel weighs 7.787 x 10-6 kg / mm-'. Also determine the cost
27. Discuss the various allowances to be considered while making of material, if its rate is Rs.I00 / kg. [Ans. 0.497 kg; Rs.49.7]
fA. u, Nov/Dec 2007; Apr/May 2008;
,_
cost estimation. _"
. Nov/Dec 2011; Apr/May 2012; Nov/Dec 2015J

28. Explain the process of estimation of material cost, labour cost
and overheads. [A. U; May/Jun. 2012J
~l ,_ -e-
0
('t)
29. Describe the various steps involved in estimating the labour cost.
On Allocation of Overhead Expenses

[A.U., May/Jun 2009J
o
25 I~_J 30 35
30. Briefly explain the distribution and allocation of overheads;

[A.V., Apr/May 2010J
31. Describe and compare the various methods of allocation of Fig. 3.9.
overhead expenses. fA. u., May/Jun 2012; Nov/Dec 2012J
On Depreciation 3. Calculate the material cost of
32. What do you understand by depreciation of a machine? Discuss 25 gun metal bushes, as shown
the various causes of depreciation. in Fig.3.10. Take the density of
Discuss the various methods of calculating depreciation material as 8.25 gm/cc and its
cost as Rs.7S/kg. Assume 12%
On Estimation of Materials Cost material loss during process.
1. Estimate the weight of aluminium stepped pulley pattern 0 as [Ans. Rs.6019.31]
A ll d im e ns io ns are in
F
mm
i g -- -; i 1 0 .-.- .-
shown in Fig.3.8. Take density of aluminium as 2.685 gm/cc,
o • - - • - - _ .. " - _ -- . - • -
.-- ---'-[Ans. 0.633 kg] 4. Fig.3 .11 shows. a "Lathe Centre". Estimate the weight and cost of
material for the same if the material weighs 7.787 gm / cc and the
material cost is Rs. WO per kg. [Ans. 1.397 kg; Rs. 139.70]

Fig. 3.8. Fig. 3.11.

L£!JjJ Process Planning and Cost Estimation Introduction to Cost Estimation -----------ll~:;~""":~1=It:.;..;3""--'1
5. . Estimate the weight of the forged crank shaft shown in Fig.3 .12,
if the steel weighs 7.5 gm/cc. Also determine the cost of material
if its rate is Rs. 11O/kg. [Ans. 594.54 kg; Rs, 65399.40]
n
180
t
cp
160 cp 200 cj)

&
I. 400 .1

Fig. 3.14.
On Estimation of Overheads and Various Cost Components

Fig. 3.12.
6. Estimate the weight of material required for manufacturing 150 8. From the following data, find (a) Material cost, (b) Prime cost,
pieces of shaft as shown in Fig.3 .13. The shafts are made of mild ( c) Factory cost, (d) Administrative overheads, ( e) Cost
steel which weighs 7.87 gm/cc and costs Rs. 90 per kg. Also of production, (f) Selling and distribution overheads,. (g) Total
calculate the material cost for 150 such shafts. cost,
and (h) Selling price.
Rs.
60,000
1. Material in hand (May 1, 2002)
2,50,000
2. New material purchased
3,500.
3. Director's fees
4. Advertising 12,000
_._ _--
_._ --~. .. _ .. .-- - ' ... -- - ~. -
Depreciation on sales department car 1,200

5.
300
6. Printing and stationery charges
5,000
Fig. 3.13. 7. Plant ~epreciation
70,000
[Ans. 13.97 kg; Rs. 1257.30] 8. Wages of direct workers
10,()OO
7. Estimate the weight of mild steel rivet shown in Fig.3.l4. Mild 9. Wages of indirect (factory) workers
5~OOO
steel weighs 7.787 gm/cc andcosts Rs. 80/kg. Also calculate the 10. Rent of factory building
200
cost of 50 such rivets. [Ans. 0.633 kg; Rs.2532] 11. Postage, telephone and telegraph
2,000
12. Water and electricity for factory
2,000
13. Office salaries
500
14. Rent of the office
l:tl141 Process Planning and Cost Estimation
Introduction to Cost Estimation 11=.3""""~1=·.·1=>$;;_:_j'1
15. Rent of the show room

1,500
16. Commission of salesmen shows that the selling cost and factory cost are equal. The
2,500
17. Sales department car expenses relation between material cost, labour cost and factory on-cost
1,500 are in the ratio 1 : 3 : 2. If the labour cost is Rs. 1,00,000, what
18. Material in hand (April 31, 2003) 50,000 profit is being made on the machine?
19. Variable direct expenses
750 [Ans. Rs. 80,000 machine]
20. Plant repair and maintenance
3,000 12. The variable overhead charges for a product are Rs. 2 and the
21. Heating, lighting and water for office use 2,500 fixed overhead charges per month are Rs. 35,100. It is found that
22. Cost of distributing goods 65,000 products are manufactured per month under normal
2,000
Assume a net profit ofRs. 50,000. conditions. Find:
(i) The normal overhead cost per product;
[Ans. (a) Rs. 2,60,000; (b) Rs. 3,30,750; (c) Rs. 3,54,750;
(ii) If the production drops to 90%, determine the overhead
(d) Rs. 9000; (e) Rs. 3,63,750; (f) Rs. 20,700; (g) Rs. 3,84,450;
(h) Rs. 4,34,450 ] charges that are unrecovered.
(iii) If the production is increased to 130% by what amount these
[Hint: Material cost = Cost of material in hand on May T, 2002- charges will be over-recovered?
Cost of material in hand on April 31,. 2003 + Cost of new material
[Ans. (i) Rs. 2.54; (ii) Rs. 3,510; (iii) Rs. 10,530]
purchased]
On Allocation of Overhead Expenses
9. Calculate the selling price of one fountain pen from data given
below: 13. A factory has total overheads of Rs. 24,000 and total prime cost
Rs. 50,000 for the year 2002-03. Find out the share of overheads
Number of fountain pens produced = 135; Labour cost = to be allocated tc products A and B by proportional to prime cost
Rs. 200; Material cost = Rs. 160; Factory overheads = 35% of Product A
factory cost;
prime cost; Profit the
= 10% of andtotal
Administrativa --[A-~~:-R;:·4.75]
cost. overheads = 20% of
selling
method using the following data:
P
roduct B
Rs. ·120
10. A factory is producing 500 bolts and nuts per hour on a machine. Direct labour cost Rs.160 Rs.70
Direct material cost Rs.200
The material cost is Rs. 375, labour cost is Rs. 245 and direct Direct other expenses Rs.60 Rs.50
expense is Rs. 80. The factory on-cost is 150% of the total labour [Ans. 48%; Rs. 163.20; Rs. 153.60]
cost and office on-cost is 30% of the factory cost. If the selling 14. A fabrication concern, for the year 2000-01 had factory
price of each nut and bolt is Rs. 3, calculate whether the overheads ofRs. 14,000, and the direct labour cost of Rs. 36,000.
management is going in loss. or gain and by what amount. Find the percentage overhead using percentage of direct labour
[Ans. Gain; Rs. 112.25/500 bolts and nuts] cost method.
I 1. The catalogue price of a machine is Rs. 6,00,000 and allowable .If production order 'X' had a direct labour cost of Rs. 250, find
discount to distributor is 20%. Data collected fora certain period the overhead cost for the production order.
[Ans. 38.88%; Rs. 97.22]
r~.il§I Process Planning and Cost Estimation [Ans. Rs. 1,640]
15. A sugar mill had its overheads of Rs. 75,000 whileit purchased
sugarcane worth Rs, 2,75,000. Find the -percentage overhead
using the percentage of direct material cost method.
If a particular batch had a direct material cost of Rs. 35,000,
.
determine it s overheads. [Ans. 27.27%; Rs.
9545.45]
16. If the total on-cost for a milling machine for the year ·1996-97 is
Rs. 70.000 and machine works for 3000 hours in the year,
calculate the on-cost allocated to product using 2~ machine
hours by proportional to machine-hour rate. [Ans. Rs. 58.33]
On Depreciation
17. (a) A boiler was purchased for Rs. 45,000 on l " January 1976,
the erection and installation cost was Rs. 7,000. The boiler was to
be replaced by a new one on 31 st December 1995. If the scrap
value was estimated as Rs. 15,000, what should be the rate of
depreciation and depreciation fund on 15th June 1985.
(b) If after 12 years of running, some boiler tubes are replaced
and the replacement cost is Rs. 1500, what will be the new rate of
depreciation? [Ans. (a) Rs. 1850; Rs. 16,650; (b) Rs. 2037.50]
18. Two machines are purchased, each for Rs. 12,000. The estimated
-- - useful-life of the machines 'IS-5 yeais-~T' he' estimated scrap
val~e
is Rs. 2,000. For machine A, the straight line method and for B,
the reducing balance method with depreciation rate 30% is used
to calculate the depreciation every year. Compare the
depreciation charged in each case.
19. A _drilling machine purchased for Rs. 60,000 has a useful life of
15 years and salvage value of machine is Rs. 8~000. The rate of
interest on depreciation fund is charged as 10% per annum.
Calculate the yearly rate of depreciation by sinking fund method.
Introduction to Cost Estimation 1,.-..,;.3...:.;.-...1.. 1-,,-7--,\
20. Find out the depreciation charges by annuity charging method for
- a machine with initial cost of Rs. 8,000 and salvage value after 4
years is Rs. 3,000. The rate of interest is 8 percent.
[Ans. Rs. 1749.60]
21. A machine was purchased for Rs. 1,00,000. Its salvage value after
20 years of useful life is estimated at Rs. 8,000. Calculate the annual
rd th
depreciation charge for 3 , 5 and 14th years using
sum of the year's digit method.
[Ans. Rs. 7885.71; Rs. 7009.52; Rs. 3066.66]
DOD
Production
Cost Estimation
Learning Objectives
unit, you will be able to:
~ Estimate the various material losses in .

forging and determine the size of the
stock in forging.
o Estimate the cost of a forged component

in the forging shop.
o Estimate the cost of oxy-acetylene

welding for a givenjob.
o Estimate the gas cutting cost for a

particular application.
o Estimate the cost of electric arc welding

for a welded component in the welding
shop.
ItI Estimate the cost of a wooden pattern

for sand moulding.
ItJ Estimate the casting cost for a given

component in the foundry shop.
;""..•;.-
1...'....
-, ..
Unit IV I
Production Cost Estimation
./ Forging is the oldest of the mechanical working (metal forming)

arts, having its origin with primitive black-smith at metal-age
times .
./ Forging is defined as the process in which the desired shape and
size of an object is obtained through the plastic deformation of the
metal of the object .
./ It is performed by hammering or pressing the work piece that is to
be brought into a specific shape and size.
Based on the temperature at which forging is carried out, forging

can be classified as:
I (i) Hot forging~ and (ii) Cold forging.
(i) HotForging
./ When the forging is performed on the metal above the
recrystallisation temperature, it is called hot forging .
./ Examples: Engine components like connecting rod, crank shaft,
cam shaft, etc. ~are produced by hot forging.
(ii) Cold Forging
./ When the forging is performed on the metal below the
recrystallisation temperature, it is called cold forging .
./ Examples: Components like bolt heads, nails, rivets, etc., are
produced by cold forging.
1.;4~zl ~_----,- Process Planning and Cost Estimation
Production Cost Estimation. 1 4.3 I
./ This squeezing is obtained by means of hydraulic. presses .
./ This method is used for producing very heavy forgings.
The four different forging processes generally used are given
4. Machine or Upset Forging
below:
./ Unlike the drop or press forging where the material is drawn out, in
1. Hand or Smith Forging machine forging, the material is only upset to get the desired shape .
../ If the metal is heated in a smithy and forged using forging ../' The heated bar stock is held between two dies' and the protruding
tools manually 'Or using hand, then this type of-forging is known as end is hammered usinganother die.
hand forging ormanual forging. ,/' In upset forging, the cross section of the metal is increased with' a
../ Hand forging is used to produce small number 'Of light forgings. corresponding reduction in its length .
../ Smith forging involves a lot 'Of 'skill 'on the part of the ·operator and ./ This method is used for making gear blanks, shafts, axles and
also is more time consuming. similar parts.
2. Orop Forging
../ Drop forging utilises a closed impression die to obtain the desired Forgings produced by a blacksmith are the result of a sequence of
shape of the component. standard operations. These operations include:
,/' The shaping is done by the repeated hammering given to the 1. Upsetting
material ,in the die cavity. ,/' Upsetting is the process of increasing the thickness or the cross-
../ The equipment used for ·delivering the blows are called drop sectional area of the work piece by reducing its length.
hammers. ,/' Only the part to be upset is heated to the forging temperature and
,/' The drop forging-die consists of two halves. The lower half of the the work piece is struck at the end between hammer and anvil.
die is fixed to the anvil of the machine, while the upper half is ../ Therefore to achieve the upsetting, force is applied in a direction
- .--- .. -.- ... _-_._--- .-" -.-- "._- ._.-
fixed to the ram. The-heated stock-is' kepi in the lower die while the parallel to thelength axis .. '.
'
ram 'delivers four to 'five 'blows on the metal. 2. Drawing Down (Funell"ing)
../ Drop forging is used where large 'quantities of a certain shaped ,/' Drawing down is the process of increasing the length of a bar and
component haveto 'be made. reducing its thickness or width.
,/' The typical products obtained in drop forging are crank, crank ../ For this purpose, the force is to be applied in a direction,
shaft, connecting rod, wrench, crane hook, etc. perpendicular to the length axis.
3. '.press Forging 3. Setting Down
../' This is an operation which usually follows drawing down .
../ Press forging is similar to drop forging as also the forging dies.
,/' This operation can be performed with a hammer and a flatter.
,/' In press forging, the metal is shaped not by means -of a series of
../' This method is used for smoothening off a square or rectangle
blows as in drop forging, but by means of a single -continuous
article.
squeezing -action,
Production Cost Estimation, --,-,- _
14~4] Process Planning and Cost Estimation
1. Shear Loss
4. Bending
../ The blank required' for forging a component is cut from billets or
./' Bending is the operation by which a metal rod or pipe can be bent long bars, by means of a sawing machine. During sawing, the
to form various shapes without damaging its internal. gain
material equal to the product of thickness of sawing, blade and
structure .
cross-section of bar is lost for each cut. This material loss is known
./' Bent shapes such as angles, ovals, circles, ..etc., can be done by as shear loss.
forging.
./' Similarly at the end of the billet, pieces of smaller dimensions are
./' It is carried out by hammering the workpiece which is kept on the
mostly left. These material lost are also included with shear loss .
edge of the anvil' face or horn. The circular bends are made by
./' Shear loss is generally taken as 5% of the net weight.
using the beak of the anvil.
2. Tonghold Loss
5. Punching
../ While performing some forging operations, some length .of the
./' Punching is the process of producing holes in a workpiece.
stock (at one end) is required for holding the stock in ·tong. This
./' It is done by placing the workpiece over the hole in the anvil or a small extra length will be removed after completion of the
cylindrica1 die to the required size or over a hole of correct size in workpiece, This loss is known as tonghold loss.
a swage block.
./' Therefore this tonghold loss should be added while calculating the
6. Drifting
required stock material.
./' After a hole is punched, it may be opened out to any size and shape
I~i,:.1.
by driving a tapered drift through it. This operation is known as
'.'
I'~"
11;.
drifting.
7. Swaging
../ Swaging is the process of removing the irregularities on the ./' Length of tonghold is generally taken as 2 to 2.5 em of the stock
surface .of. the workpiece produced by the· process of drawing length ..
down.
3. Scale Loss
../ Two swage blocks, upper swage and bottom swage are used for
../ As the workpiece is heated at high temperature during the forging
swaging operation. The bottom swage is held in anvil. The hot
processes, the oxidation of the outer surface of the workpiece will
workpiece is held in between the top and bottom swages. Hammer
take place. That is, the heated workpiece reacts with oxygen from
blows are given over the top swage.
air forms a thin film of iron oxide on the outer surface of the
workpiece .
It -is understood that always certain amount of material is lost ../ This thin film of iron oxide is called scale. When hammering is
during different forging operations. Therefore while calculating the done, .the scale is broken and falls down as a waste. This material
volume of the material to be used for a component, one has to add the waste is known as scale loss.
material lost during forging operations. The various losses to be ./' Generally scale loss is taken as 6% of the net weight.
considered are:
1.4~6.f Process Planning and Cost Estimation Production Cost Estimation

.------------~-------------
4. Flash Loss m Calculation of Material Cost
_ The calculation of material cost of a forged component involves
./ When dies are used for forging, certain quantity of material comes
out of the die at the parting line of the top and bottom halves of the the followingsteps:
r':~Er
die. This surplus wastage material is calledAash loss. Step 1: To calculate tile net weight of forging:
./ Flash is generally taken as 20 mm wide and 3 mm thick.
Netweight =
./ Finding flash loss:
Flash loss
= {Volume
flash
Of}x { Density ~f the }
matenal
{V~~~; ;:t} x
CirCUmferenCe} ,
, of component x {cross-sectional} Step 2: To calculate the gross weight:
I Gross weight = Net weight + Material loss in the process I
./ In case of smith or hand forging, only scale loss and shear loss are
where Volume of flash = {
at parting line area of flash to be added to net weight. But in case of die forging, all the losses
are taken into account and added to net weight.
Cross-sectional }
Flash thickness x Flash width
area of flash Step 3: To find material cost:
Price of raw }
5. Sprue Loss Material cost = Gross weight x { material per kg
./ The portion of metal between the length held in the tong (i. e.,
Step 4: To select the diameter and length of stock:
tonghold) and the material in the die is called sprue or runner.
This is cut off when workpiece is completed. ./ The diameter of the greatest section of the forging gives the
diameter of the stock to be used .
./ The material loss due to this portion of the material used as a
./ The len h of the stock to be used is given by,
contact. is called sprue loss. Gross weight
./ The sprue must be heavy enough to permit lifting the workpiece
out of the impression die 'without bending. - ,
./ The sprue loss is generally taken as 7% of the net weight.
(ii) Calculation of Labour Cost
The labour cost is estimated as follows:
The cost ofa forged component consists of
F o~gm~ t·thme } {LabOUr rate}
= per hour in
0
Labour cost { per x

(i) Material cost,
(ii) Labour cost, and .. Total forging cost = ~
L
Labour
cost
'} + {Material}
cost
+ f overhead}
l cost
(iii) Overhead cost.
piece m ours
rupees
./ Estimation of forging time:
Though the estimation of forging time is very difficult, the
past experiences have given us the approximate time required as
shown in Tables 4.1 and 4.2. Table 4'.1 gives the approximate time
required for
t4;sl . Process Planning and Cost Estimation Production Cost Estimation I~~91
heating the workpieces of different weights and different materials.
Table 4.2 gives the approximate time required for performing
operations on different volume of job. I Example 4.1 1
A bar stock of 3 em diameter and 2 m long is
to be converted into (i) square bar 3 em side; (ii) hexagonal bar 3
Table 4.1. em side; and (iii) rectangular bar of sides 3 em x 2 em. Calculate
the
. Time required for heating the job
length of bar made in each case. Assume hand forging and neg~ect
.Job Medium C. High C. Tool or H.S.
M.S. or W .I~-- losses .
steel steel steel
Given Data: Stock diameter, D = 3 ern;
Upto 100gm SO sec Upto 1 min. Upto 1 min. Upto 1.S min.
Stock length, L = 2m = 200 em,
100 to 200 gm 90 sec 1 to 1.S min. · 1 to 2 min. 1.5 to 2.S min.
To find: Length of bar made in each case.
200 to 400 gm 2.S min. 1.5 to 3 min. 2 to 3 min. - 2 to 3.5 min.
© Solution: Volume of the} = 1!. D2 L
400 to 800 gm 3 to 3.S min. 3 to 4 min. 3 to 4 min. 3 to 4.5 min. stock bar 41
4 (3)2 x 200 1413.72 em3
t
Table 4.2. "
(i) Length of square bar of 3 em side:
Time required for performing operations Let a = Side of square = 3 em
Job volume in
cu.cm, Medium C. High C. Tool or H.S. We know that,
M.S.orW.I. steel steel steel
Volume of square bar Area of square x Length
Upt02 Upto 20 sec. Upto 25 sec, Upto 30 sec. Upto 32 sec .
. <
a2 xl
2-4 20 - 30 sec. 26 - 3S sec. 35 - 40 sec. 35 -40 sec. = (3 x 3) x I = 9 I cm-'
4-8
.. -
40 - SO sec.
.- .-_- . -
35 - 50 sec. 45 - 60 sec. 45 - 50 sec. Neglecting losses; . - - . --... ....- .-- -- -.--
I 8-16 1- 1.S sec. 1-2 min. 1 - 2.5 min. 1-2.S min. Volume of square bar Volume of stock bar
16"'-32 3 -6 min. 3.S - 6 min. 4-7 min. . 3 -7 min. 91 1413.72
or Length of square bar, I 157.0. 8 em Ans."
(iii) Calculation of Overheads Cost
(ii) Length of hexagonal bar of side 3 em:
./ The overheads include supervisory charges, depreciation of plant
Volume of hexagonal bar = {Area o~!::agonai} x Length
and machinery, consumables, power and lighting charges, office
expe~lSes, etc. [3y xa2] xl
[3YxM]Xl
./ The overheads are' generally expressed as percentage of the labour
cost.
23.381 cm-'
o
f:4~to'---- Process Planning and Cost Estimation Production Cost Estimation. 14il,I>1
Neglecting losses, Neglecting losses,
Volume of hexagonal bar = Volume of stock bar Volume of hexagonal bar Volume of stock bar
23.381 = 1413.72 5.8451 27
or Length of hexagonal bar, I 60.46 em Ans. ~ or Length of hexagonal bar, 1 4.62 em Ans, ~
(iii) Length of rectangular bar of sides 3 em x 2 em: 1 Example 4.3 IA
chain Iink of 10mm
dimensions shown in FigA.1 is to be
Area of } x Length
Volume of rectangular bar { rectangle hand forged from ,mild steel bar of 1,0
= (3 x 2) x I = 6 / cm-' mm : diameter. Neglecting losses,
Neglecting losses, calculate the :length of bar required
Volume of rectangular bar = Volume of stock bar per piece.
61 == 1413.72 Given Data: Refer Fig.4.1.

or Length of rectangular bar, I == 235.62 em Ans. " Tofind: Length of bar required / piece. Fig. 4.1.
I Example 4.2 J A square bar of 3 em side and 25 em length is to © Solution:
be handforged into a hexagonal bar of side of 1.5 em: Find length Length
bar requited
Of} = Length AB +
{ Mean length}
of arc BC . +
of the hexagonal bar of side of 1.5 em: Find length of the hexagonal
bar ignoring metal losses. Density remains same. 'Mean length}
Length of CD + { of arc DA
[A.U, Nov/Dec 2014; Nov/Dec 20151
2 (Length AS + Mean length of arc Be)
Given Data: Square stock side, A == 3 em; Stock length, L = 25 em;
Side of hexagonal bar, a = 1.5 em. 2 [45 +(1t x Mean radiusj ]
To find: Length of the hexagonal-bar. z[~5+ {1!_ LeW-IO) 2 ;0 ] } ]

©Solution: Volume of the } == A3 = 33 == 27 em3 = 1"84.25 'Dl:Dl ADS. ~
square stock bar
{h:::O~~ I }
----.~
\1 'Example 4.4 ~ 500 mild steel
Volume of hexagonal bar == x L ength bolts 'Shown in Fig.4.2 are to be
base forged in an upsetting machine from -~
= [3¥xa2 JXl 20 mm diameter rod. ~What would be

the length -of each such -bolt bef-ore
= [3 ¥ 1.5 J
upsetting? 50
2
x x
the length
I
Also calculate, All dimensions are in mm
= 5.8451 cm3 requirea for 500 such 'bolts, :if5% -of

the length goesto scrap. Fig. 4.2.
.... _------_ .. _---
1.4.l2] - Process Planning and Cost Estimation

Production Cost Estimation. ·14~131
Given Data: n = 500; D = 20 mm.
To find: (i) Length of each bolt before upsetting; and .. © Solution: The solution to this problem is very much similar to
that of the previous problem. Solving in the same fashion, we get
(ii) Length required for 500 such bolts.
© Solution: (i) Length of each bolt before upsetting: Volume of the bolt = [~ (40)222 ] + [~ (25)2 x 112.5 ]
Vol~~e of the bolt f Volume of square} + { Volume of ~ 82,869.3 mm-'

l bolt head bolt shank J
Area of cross-section}
~ (25)2 = 490.87 mm-'
= [30 x 30 X 8]"+ [: (20)2 50 ] of the stock barr .
:. Length of each bOlt} 82,869.3 = 168 82 A s. ...,.,
22907.96 mmt . before upsetting 490.87 . mm n
Area of cross-section },.... 1t 2 2
of the stock bar . -4 (20) = 314.16 mm Length for 200 pieces 168.82 x 200 = 33,764.25 mm
:. Lenth of each 1 22907.96

Scrap 3.5% of the length
;o~
=
bolt before upsetting) 314.16 72.92 mm Ans. ~
x 33,764.25 = 1,181.75 mm
(ii) Length required for 500 bolts:
Length for 500 bolts 72.92 x 500 = 36460 mm :. Net length required for}
Given that, Scrap 33,764.25 + 1,181.75
5% of the length 200 bolts
5 34,946 mm or '34.946 m Ans. ~
100 x 36460 = 1823 mm
:. Net length reqUired} I Example 4.6 I l1iree hundred pieces of the bolt are to be made
for 500 bolts 36460 + 1823 from 25 mm diameter rod. Find the length of each bolt before
38283 mm or 38.283 m Ans. ~ upsetting. What length of the rod is required if 4% of the length goes
--_. H_ -_. -I- Example 4S I 200 bolt are t()-be"made'by-upsetting-- ... .- .
pieces'of as scrap? (1-_:._U_._' ~?_~/A!.a_~ ??l_O; N_ov~L?ec~~1!
from 25 mm diameter. What is the length of each bolt before [.
upsetting? What length of the rod is required if 3.5% of the length
goes as scrap? [A.U., May/June 2006J
-·1 $25
i~=m= J 12... 2•1 J

112.5 • I
1~ -------1-13
. All dimensions
-------1
are in mm

Fig. 4.4.
Fig. 4.3.
Given Data: n = 300; D = 25 mm.

14.1tfi ---- Process Planning and Cost Estimation
Production Cost Estimation ...: 1'4~li5n
To find: (-i) Length 'Of each bolt before upsetting
Net volume of bolt _ {VOlume Of} + {.Volume Of}
(ii) Length of rod required bolt head bolt shank
{h~i:~~ ~{L~eI~};:Of}
© Solution: (i) Length of each bolt before upsetting:
Volume Of}
Volume of the bolt [~(40)2 22 ] +[ ~(25l113 hexagonal head = x
83115 mm-' [ 3¥ a2] x I Here a = Hexagon side

Area of cross-section 1 1t .
.:
of the stock
Lenth 'Of
oar J
eaCh}
= 4 (25)2 = 490.87 mm2
83115
= [3 ¥ x (7.5)2J x 25 = Radius of bolt head
bolt before upsetting 1.90.87 - 169.32 mm Ans • ...., 15
= 3,653".5 mm-' - 2 = 75 mm, and I = 25 mm
(ii) Length required for 300 bolts:
Length for 300 bolts = 169.32 x300 = 50796 mm Volume of bolt shank [~ (7.5)2 ] x 225 = 9,940.19 rnm-'
'Given that, Scrap 4% of the length
4 Net volume of a bolt 3,653.5 + 9,940.19
100 x 50796 = 2032 mm
13,593.69 mm-'
:. Net length_reqUired}
for ~OO bolts 50796 + 2032 Neglecting the shear and scale losses,
-52828 mm or 52.83 mAns . ..,., Gross volume of a bolt = Net volume = 13,593.69 mm-'
1 Example 4.7] It is required to prepare Q hexagonal bolt of .. Length of 18 mm «I> bar stock required for making a hexagonal bolt
15 mm diameter 4IId 25 em length from a bar stock of 1.8 em dia: Gross volume of a hexagonal bolt
Clilcu]ate the length of bar stock required. [A.U., Nov/Dec. 2005J Area of cross-section of bar
© Solution: Since the dimensions of the given hexagonal bolt is 13,593.69
= = 53.42 mm Ans, ~
incomplete, let us consider -the hexagonal bolt shown .in FigA.5. 1t (18)2
4 ';
Bolt head
, I Example I Calculate
T~ L 4.8 the net weight and gross weight for the
im[F ;/'.
Bolt shank. manufacture of 500 levers shown in Fig.4.6. The material weighs
, • 15 D7.5 7.8 gm/cc and the total losses account for 25% of net weight of the
mm~ lever. Also calculate:
~~~ 225mm ~I.T (i)

(ii)
Length of 3 em diameter required / component,
The cost of forging 500 pieces if the material costs Rs: 80
per kg, labour cost is Rs.12 per piece and overheads are 25%
20 of material cost. [A. U; May/june 2006J
Fig. ·4.5.
Production Cost Estimation L4.-~171
kiJ.(il Process Planning and Cost Estimation
(ii) Length of 30 mm t/J bar required / component:
~--. --- t~-~l~·

~
Area of cross-section} 1t
4 - (30)2 = 706.86 mm-
of30 mm bar
Gross volume Of} Gross weight
PI W
1 £",
one lever Density
~
I 30
60 sq.
8 mm thick
0.565
7.8 x 10-6 = 72435.9 mm:;·
All dimensions are in mm .. Length of 30 nun ct> bar } Gross volume of one lever
required / component = Area of c.S of 30 mm bar
Fig. 4.6. 72435.9
706.86 = 102.47 mm Ans • ..,.,
Given Data: n = 500; P = 7.8 x 10-6 kg / mm-'.
To find: (i) Net weight and gross weight of 500 levers, (iii) Cost of'forging 500 pieces:
(ii) . Length of 3 em diameter required / component, and Given: Material cost = Rs. 80 per kg; Labour cost = Rs. 12 per
piece; Overhead = 25% of material cost.
(iii) The cost of forging 500 pieces.
Total material cost "1 Gross Weight} x {Material cost}-
© Solution: (i) Net weight and gross weight of500 levers: 1of 500 levers per kg
Net volume of forged components 282.5 x 80 = Rs. 22600
:,J
[~ (25)250 ] ~[~ (15)230 ] + Total labour cost {Nu~ber Of} x {Labou~ cost}
pieces per piece
[(6~ x 60) x 8 ] -[ ~ (10)2 x 8 ] = 500 x 12 = Rs.6000
Overhead cost 25% of material cost
= 58016 .8. 1 rom3 .- -'
:. Net weight = Net volume x Density 25

-= 100 x 22600 = Rs. 5650
= 58016.81 x 7.8 x 10-6 = 0.452 kg
:. Net weight of}' .: Total cost of forging { Material ~+ { Labour} + { overhead}
cost J cos~ cost
500 levers = 500 x 0.452 = 226 kg Ans, ~
22600 + 6000 + 5650
Given that, Totallosses = 25% of net weight 0.452 + 0.113 = 0.565 kg
25
100 x 0.452 = 0.113 kg
. ~'. Gross weight Net weight + Total losses

Rs. 34250 Ans. ~ the component shown in Fig. 4. 7. Density of mate rial used is 7.86
gm/cc.
I Example 4.9 I Calculate the net weight and gross weight for
Gross weight Of} =
500 levers 500 x 0.565 = 282.5 kg Ans • ."
14.1"81 Process Planning and Cost Estimation
Production Cost Estimation 14.191
(i) Shear loss 5% of net weight
5 .
-e- -Er 100 x 0.446 = 0.0223 kg or 22.3 gms
0 0
"'1" (") 0
- - - -- N
---..q- e- ----
..... (ii) Scale loss 6% of net weight
I c 0
J
6
B
t
I. 2~AJ
100 x 0.446 = 0.0267 kg or 26.7 gms
25
.l. 20

50
.\ (iii) Flash loss: Taking flash width = 20 mm and
flash thickness = 3 mm,
Flash loss = Volume of flash x Density
Fig. 4.7.
where Volume of flash =
Also calculate: (i) Length of 14 mm dia bar required to forge one
component, (ii) Cost nf forging/piece if: Material cost = Rs. 80 per Circ.umference Of} { }
kg; Labor cost = Rs. 15per piece. Overheads = 150 percent of labour { atcomponent
parting line
x Flash width x Flash thickness .
cost. fA. U, Nov/Dec. 2004]
[ 2 (20 + 25 + 20 + 50) + 40 + (40 - 30) +
Given Data: D = 14 mm; p = 7.86 gmlcm3=7.86 x 10-6 kg/mm-'.
(30 - 20) + (20 - 14) + 14 ] x [ 20 x 3 ]
To find: (i) Net weight and gross weight of the component 18600 mm-'
(ii) Length of 14 mme bar required to forge one piece :. Flash loss 18600 x 7.86 x 10-6 = 0.1462 kg or 146.2 gm
(iii) Cost of forging/piece (iv) Tonghold loss: Taking 20 mm extra length required to be held in
I
1
© Solution: (i) Net weight and gross weight required: tong, 1
Net volume Volume of (A + B + C + D) rL fL .crus:;~:lOn1f x f1.
Area o~ Le~~h
JII x I
= [~. (40)2 20 J {~ (30)225 J +
---Tonghoiaioss- =- to~Ig~:~d Density
[~ (20)2 20 ] +[ ~(14)2 50 ] [ ~ (14)2 x 20 ] x 7.86 x 10-6
= 56784mm3 0.0242 kg = 24.2 gms

Net weight / piece = Net volume x Density (v) Sprue loss 7% of net weight
= - 56784 x 7.86 x 10-6 7
100 x 0.446 = 0.031 kg = 31 gms
= 0.446 kg Ans. ~
., Total material}
In order to calculate the gross weight / piece, first we have to take 24.3 + 26.7 + 146.2 + 24.2 + 31
loss
into account the following losses: = 250.6 gm or .0.251 kg
Production Cost Estimation 14~2tl
t4:~D::I Process Planning and Cost Estimation
(ii) Forging charges @ Rs. 1000/m2 of surface area to be
Gross weight Net weight + Total material loss forged.
0.446 + 0.251 = 0.697 kg Ans. ~ (iii) On cost is 10% of material cost. Consider all possible
(ii) Length of 14 mm dia bar required to forge one component: . losses during operations.
All dimensions are in em
fA. u., Nov/Dec 2009J
Gross volume = Gross weight
Density
697
7.86 x 10-6 = 88676845 mm-' 3<1>
-T~
J
Let L Length of the 14 mm cp bar required.
1
+i.
1t
Then, Volume of bar 4 ' =
.1
(14)2 L 153.94 L
153.94 L 88676845 I· 5 4 2
or L 576048 mm or 576 m Ans. ~ Fig. 4.8.
(iii) Cost of forging/piece: Given Data: D = 4 ern = 40 mm.
Given: Material cost = Rs. 80 per kg; Labour cost = Rs.15 per To find: Total cost of forging 200 pieces of component.
piece; Overhead = 150% of labour cost. @) Solution: Fig.4.8 shows the dimensions of the shaft to be
. h { Material cost·}
forged.
Material cost G ross weig t x k
! per g (i) To find material cost:
Labour cost
0.697 x 80 = Rs. 55.76 Net volume of the }
finished material L 4'1t (40)2
r
50
J
+
[1t4' (30)2 40
oJ
Rs.15
_ _+ [20 x_20 x .20]
Overhead cost - -150% oflabour cost" -
99106 mm-'
150
100 x 15 = Rs.22.25 The various material losses are calculated as below:
:. Cost Of.for~ing }
{
Material }+{ Labour }+{ overhead} (i) Shear loss 5% of net volume
5
per piece cost cost cost 100 x 99106 = 4955 mm-'
=
55.76 + 15 + 22.25
Rs. 93.26 Ans . ." (ii) Scale loss 6% of net volume
6
I Ex~mple 4.10 I 200 pieces
of a component as s40wn in Fig.4.8 100 x 99106 = 5946 mm-'
are to be drop forged from a 4 em diameter stock bar."Calculate the (.)
(iii) Flash loss: Taking flash width = 20 mm and flash thickness =
cost of manufacture, if 3 mm, we get
(i) Material cost is Rs. 500 per metre.
rd.221 Process Planning and Cost Estimation Production Cost Estimation 1 4.23 I
Volume of flash =
Periphery Of} {FI h} 2. Cost of forging:
{ partin~ line . x width x Flash thickness
Surface area Of}
of dies .
the shaft [: (40)2 ] + [1t X 40 x 50] +
[2 (50 + 40 + 20) + 40 + (40 - 30) +
(30 - 20) + 80] x 20 x 3
18000 mm-' [: (402 - 302) ] + [ 1t X 30 x 40 ] +
(iv) Tonghold loss: Taking 20. mm extra length required to be {[ ~ (302)'] - (20 x 20) } +
held in tong,
[ 4 x 20 x 20 ] + (20 x 20)
Tonghold loss _. 14167 mm? or 14167 x 10-6 m2
{ cr~:~:e~~on} x Length of the tonghold
of bar Given that,
Cost of forging Rs. 1000/m2 surface area forged

[~ (40)2 ] x 20 = 25133 mm-'
.'. Total cost Of}
forging (14167 x 10-D) x 1000 = Rs. 14.17
(v) Sprue loss = 7% of net volume
3. To find overhead expenses: Given that
1~0 x 99106 = 6937 mm-' Overheads 10% of material cost
.. Total material loss 10
4955 + 5946 + 18000 + 25l33+ 6937 = 100 x 80 = Rs. 8
= 60971 mm-'
Gross volume Of} 4. To find the total forging cost of 150 pieces of shaft:
material required Net volume + Material loss Total cost of a} Material} {Forging 1 0 h d
, .forged shaft "_ { . cost + _ .. cost _~(. ver ea s
99106 +60971
+...
160077 mm3 80 + 14.17 + 8 = Rs.I02.17
Area of cross-section of 20 mm square bar stock :'. Total cost Of}
150 pieces of 102.17 x 500 = Rs. 51085 Ans. ~
20 x 20 = 400 mm2 forged shafts
Length of bar } Gross volume
stock required Area of cross-section of bar stock I Example 4.11 I
500 pieces of a component as shown in
160077 Fig.4.9 tire to he drop forged-from 30 mm diameter stock bar.
= 400 = 400.19 mm = 0.4 m Calculate the cost of manufacturifl.g, if material cost is
Given that, Rs.2,7501- per meter. Forging charges Rs.1.50 per cm2 of
surface area to he forged.
Material cost Rs. 200 per metre Overhead expenses to be 12% of the cost Of the material cost.
Total material cost 200 x 0.4 = Rs. 80 Consider all possible loss~s during operations. fA. U; Apr/May 2008J
· !,4..Z'41 Process Planning and Cost Production Cost Estimation, ;. 14.~5,
Estimation
(iv) Tonghold loss: Taking 20 mm extra length required to be

held in tong,
--I-....:~,~.
---r:
40--- Tonghold loss { cr~:~:e~;ion} x Length of the tonghold
_J_ of bar
120 .1.40. \ [~ (20)2 J x 20 = .6283 mm-'
(v) Sprue loss 7% of net volume

1~0 x 731186 = 51183 mm-'
Fig. 4.9.
Given Data: D = 80 mm. .. Total material loss 36559 + 43871 + 33600 + 6283 + 5 n83
To find: Total cost of manufacturing 500 pieces of a component. = 171496 mm-'
© Solution: Fig.4.9 shows the dimensions of the component to be Gross volume Of} = Net volume + Material loss
forged. material required
(i) To find material cost: 731186 + 171496 = 902682 mrrr'
Net volume of the} . [ 7t ] Area of cross-section of 40 mm square bar stock
finished material = [(40 x 40) 40] + 4 (80)2 120
40 x 40 = 1600 mm-
Gross volume
+ [(40 x 40) 40] Length of bar} -
Area of cross-section of bar stock
r. = 731186 mm-' stock required
The various material losses are calculated as below: 902682 = 564.2 mm or 0.5642 m
1600
(i) Shear loss 5% of net volume
Given that,
5
106 x 731186 = 36559 mm-' - -Materiai cost Rs, 2750 per metre
Total material cost = 0.5642 x 2750 = Rs. 1551.55
(ii) Scale loss 6% of net volume
6 2. Cost of forging:
= 100 x 731186 = 43871 mm!
Surface area Of} =
the shaft (40 x 40) + [4 x 40 x 40] +
3 mm, we get
{[~(80i ]-(40X 40)} +
Peri~he~ Of}· { .Flash 1 .
Volume oftlash {
[1t x 80 x 120] + {[ ~ (80~2 J- (40 x 40)
}
partm~·lme x width t x Flash thickness
of dies J
= [2 (40 + 120 + 40) + 40 + (80 - 40) +
+ [4 x 40 x 40] + (40 x 40)
(80 -40) + 40 ] x 20 x 3
33600 mm-' = 53013 mm2 or 530.13 cm2
14.2~ =--- Process Planning and Cost Estimation Production Cost Estimation_: 14..27!
Given that, © Solution: FigA.I0 shows the dimensions of the shaft to be
Cost of forging Rs. 1.50/cm2 surface area forged forged.

(i) To find material cost:
=
+[ ~ (20)2 125 ]
:. Total cost Of}
forging 530.13 x 1.5 = Rs. 795.2 Net volume of the [~ (10)275 ]
finished material =
3. Overhead expenses:
Overheads
Given that
12% of cost of the materials
+ [~ (10)2 70 J
:l2
=
50658.18 mm-'
= 100 x 1551.55 = Rs. 186.19
The various material losses are calculated as below:
4. To find the total forging cost of 500 pieces of component: (i) Shear loss 5% of net volume
Total cost of a } { Material} + { FOrging} + Overheads
forged shaft cost. cost = 1~O x 50658.17 = 2532.91 mm '
1551.55 + 795.2 + 186.19
(ii) Scale loss = 6% of net volume
Rs.2532.94
:. Total cost } 1~0 x 50658.17 = 3546.07 mm '
500 pieces of 2532.94 x 500 = Rs. 12,66,470 Ans. ~
components
3 mm, we get
I Example 4.12 1150 pieces of shafts as shown
be drop forged from the raw stock of 2 em diameter. Estimate the
in Fig.4910 are to
Volume of flash
Periphery Of} {Flash} .
{ partin~ line x. width x Flash thickness
cost incurred assuming that material cost = Rs. 300 per metre. Cost of dies
of forging = Rs. 1000 per sq. meter of surface area to be forged. = [2 (75 + 125 + 70) + 10 + (20 - 10) +
Overhead expenses to be 100% of the cost of the forging. Consider (20 - 10) + 1~1~ ?-O?< 3
all losses. [A.:u., Nov/Dec. 2004] 34800 mm3
\
l-J-----Eil
- (iv) Tonghold loss: Taking 20 mm extra length required to be
Ie+--~--~
held in tong,
Tonghold loss = {crts:~:e~~on} x Length of the tonghold
L
of bar
75.1. 125 .1--_ 7 ° 1 All dimensions are in mm [~ (20)2 ] x 20 = 6283.18 mm''
Fig. 4.10. (v) Sprue loss = 7% of net volume

7 .
Given Data: D = 2 ern = 20 mm. 100 x 50658.18
To find: Total cost of forging 150 pieces of shaft.
= 3546.07 mm-'
t:4~t:81.~ Process Planning and Cost Estimation Production Cost Estimation. -:-- ~ 14.291
.. Total material loss 2532.91 + 3546.07 + 34800 +: 3. To find overhead expenses: Given that
6283.18 + 3546.07 Overheads 100% of cost of forging
50708.23 mm-' 100
Gross volume Of}' = 100 x ~3.04 = Rs. 13.04
material required Net volume + Materialloss
4. To find the total forging costof 150 pieces of shaft:
50658.17 + 50708.23
Total cost of a} I Material} + {FOrging} + Overheads
= 10l366.41 m~3 forgedshaft L cost cost
Area of cross-section of 10 mm <p bar stock 387 + 13.04 + l3.04 Rs.413.08
Of}
=
1t .: Total cost
= '4 (10)2 == 78.54 mm- 150 pieces of = 413.08 x 150 = Rs.61962 Ans. '"'"
Length of bar} = Gross volume forged shafts
stock required Area of cross-section of bar stock I Example 4.13 1150 pieces of 'stepped shaft are to be drop
101366.41 forged from raw stock of 20 mm diameter. Estimate the cost
78.54 = 1290.63 mm = 1.29 m assuming the following:
Given that, (1) Shaft size: Step on left: 10 mm diameter x 75 mm long
Material cost Step in the middle: 20 mm diameter x 125 mm long
Rs. 300 per metre
Total material cost Step 011 right: 10 mm diameter x 75 mm long
300 x 1.29 = Rs.387
(2) Material cost: Rs.200 per metre
2. Cost offorging:
(3) Cost of forging: Rs.1200 per sq.metre of'forged surface
Surface area Of}
the shaft [~ (10)2 ] '+ [1't x 10 x 75 ] +
(4) Overheads: 100% of forging
Consider scale loss, shear loss, flash
cost.
loss, tong hold loss
f"",
L '4,
.. 1
J
(202 - 102) + [ 1t X 20 x 125 ]
and sprue loss while making required assumptions.
fA. o.. Nov/Dec 2007J
+ © Solution: The solution to this problem is very much similar to
the Example 4.12 in our text. Only few numerical values have been
[~ (20L 102)] + [xx 10 x 701 +[: (10)2 ] changed. Solving the problem, as presented in Example 4.12, we get
Net volume of the finished material 51050.87 mm-'
Given that,
= 13037.61 mm? or 13037.61 x 10-6 m2
Shear loss = 2552.54 mm-'
Cost offorging = Rs. 1000/ m2surface area forged
Scale loss = 3063.05 mm-'
:. Total costoq = l3037.61 x 10-6 m2 x Rs. 1000 I m2 Flash loss = 35400 mm3
forging J
Tonghold loss 6283.18 mm-
= Rs.13.04
3573.56 mm?
Sprue loss
[4.301 _ Process Planning and Cost Estimation
Production Cost Estimation L4~~11
Total materialloss 50872.33 mm2

© Solution:
Net volume Of}
Length of bar stock required = 0.324 metre the finished forging , = Volume of (A + B + C + D + E)
Total material cost Rs.64.88
Total cost of forging Rs.15.84 [ ~ (60)2 120 ] + [ 144 x 60 x 96 1 + [: (60)2 48 ] +
Overhead expenses = Rs.15.84
Total cost of forged shaft Rs.96.56 [ 144 x 60 x 96] + [ ~ (60)2 120 ]
TOtalCO~~~~;:e~~~ : : }
~~."
R s. 1 4484
:. Net weight
2473180.82 mm-'
2473180.82 x 7.8 x 10-6 = 19.29 kg
,~·+?~~c~.-,::~·· Material loss - 25% of net weight
I Example 4.14 I Calculate the cost offo,'CllfJK a crank 25
= 100 x 19.29 = 4.823 kg
shaft
shown in Fig.e.Ll, The forging is to be made out of a bar stock of60
mm t/J and the following data are available: .: Gross weight 19.29 + 4.823 = 24.113 kg
(i) Material cost = Rs. 80 per kg. Given that,
(ii) Direct labour charges = Rs. 40 per piece. Material cost Rs. 80 per kg
(iii) Overheads = 130% of material cost. :. Total material cost 24.113 x 80 = Rs. 1929.04
(iv) Losses = 25% of net weight Labour cost Rs. 40 per piece ... (Given)
Also given that,
(v) Density of material 7.8 gms/cc.
>I
=
Overheads 130% of material cost
lft--~--+
130
I
100 x 1929.04 = Rs.2507.75
I ~I I ~ co:~~r~~} = {~~~e~:I_}+{ ~~;~ } +

O~erheads
_. 1929.04 + 40 + 2507.75
120 ! 60 \~ 60 I 120 I 96 I I -~ "Rs.4476.79 Ans."

I Example 4.15I Estimate the cost of manufacturing a high
carbon steel spanner (Fig.4.12) to be made by die forging. The
Fig. 4.11. Crank shaft
following data are available: .
(i) Betcb size = 500 pieces.
Given Data: D = 60. mm; p = 7.8 x 1Q-6 kg / mm-'.
(ii) Die costper batch =Rs. 500.
To find: Cost of forging a crank shaft.
(iii) Stock cutting charges :: Rs. 1Of! per batch.
(iv) Set up and machine operation cost = Rs. 200 per batch.
(v) Labour charges = Rs. 100 per batch.
Production CostEstimation 14~~~1
1:.~;ai:I -,- Process Planning and Cost Estimation
., Labour ~ost } 100
(vi) Density of steel = 8.5 gm/cc. per piece 500 pieces = Rs.O.2
(vii) Cost of high carbon steel = Rs. 70per kg. Die cost per batch Rs.500 ... (Given)
(viii) Losses = 24% of net weight. 500
.: Die cost per piece 500 == Rs.l
10 mm thick
Stock cutting charges Rs. 100 per batch ... (Given)
100
., Stock cutting charge I piece 500 = Rs.O.2
Set-up and ~achine}' = Rs. 200 per batch ... (Given)
operation cost
All dimensions are in rnrn
:. Set-up and machine} = 200
h"
operation cost per piece 500 = Rs.O.4
I
Fig. 4.12. Spanner
.. Total cost of manUfacturing} =
To find: Cost of manufacturing a spanner. a spanner
© Solution:
Net volume Of}
{
Material}
+
{ Labour}.
t +
St o~
DIe cost + { cutting
k} +
Set-up and)
e
ti
a spanner Volume of (A + B + C - D - E) cost cos h opera tIon
c arges cos
Volume of A ~ (15 x 6) x (120-20-16) = 7560 rnm-'
] 7.83 + 0.2 + 1 + 0.20 + 0.4 = Rs.19.63 Ans. _,.,
Volume of B r 2 x Thickness
11:
7t (20)2 x 1Q = .12566.37 mm-'

Volume ofC 7t(16)2 x 10 = 8042.48 mm-'
Volume ofD ~ (12 x 20) 10 == 2400 mm-'
-.Volume ofE ~. -(10' 'x t'6)--10----=: -t60O-ffiln-3-----
,/ Welding is the process of joining similar or dissimilar metals by
.. Net volume 7560 + 12566.37 + 8042.48 - 2400 - 1600
the application of heat. Welding can be done with or without
24168.85 mm3
application of pressure and with or without the addition of filler
Net weight = 24168.85x8.5 x 10-6 = 0.2054 kg
metal.
Losses = 24% of net weight
24 ,/ While welding, the edges of metal pieces are either melted or
= 100 x 0.205~ = 0.0493 kg brought to plastic condition .
.~. Gross weight 0.2054 + 0.0493 = 0.2547 kg ,/ The filler material has a similar composition and melting point as
Material cost = Rs. 70 per kg ... (Given) the base metal. The filler rod is used to make up losses during
. . Total material 1 welding, to fill up any gap between the joint surfaces and to
cost J 70 x 0.2547 = Rs. 17.83
produce a fillet.
Labour cost Rs. 100 per batch
I
F.t;a::tI Process Planning and Cost Estimation

Production Cost Estimation lf.ij~~$1
~ A flux is required in some welding processes, so as to remove the
oxide layers, in the form of fusible slag which tloats on the molten
metal. The flux also provides a shield preventing the re-formation
I
•
(a) Straight butt joint
of the oxide layer.
~ Application: Welding is used for permanent joints. It is used in ~ I ~
•
the manufacture of automobile bodies, aircraft frames, (b) SingJe Vee butt joint (c) Double Vee butt joint
railway wagons, machine frames, structural works, tanks, furniture,
I i
,
boilers, general repair work and ship building. ~ ~
(d) Single U butt joint (e) Double U butt jOint
The two main types of welding process are: ~ C ~

(i) Plastic or pressure welding, and (f) Single bevel butt joint (g) Double bevel butt joint
(ii) Fusion or non-pressure welding.

led 1 I~ ~
(i) Plastic or Pressure Welding: (h) Single J butt joint (i) Double J butt joint
~ In plastic welding, the metal pieces are heated to a plastic state.

Fig. 4.13. Various types of butt joints
They are pressed together to make the joint. Since the pressure is
applied, the plastic welding is also known as pressure welding.
~ Examples: Spot welding, projection welding, and seam welding. 1. Butt Joint: Butt joint is used tojoin the ends of two sheets or
(ii) Fusion or Non-pressure Welding: I plates kept in the same plane, as shown in Fig.4.13. (a) to (i).
~ In fusion welding, the metal at the joint is heated to molten state.
2. Lap Joint: It is used to join two overlapping sheets or plates, as
Then it is allowed to solidify. Pressure is not applied in this
shown in Fig.4.14 (a) to Cd).
welding process. So it is' knowri as non-pressure welding,
./ Examples: Gas welding and electric arc welding.
In this text, our scope is limited to estimation of welding cost for
gas cutting and electric welding processes only. The estimation of
(a) Single fillet lap joint (b) Double fillet lap joint
welding cost for other welding processes are beyond our scope.
In welding, the two similar metal pieces, can be joined in many ~ I I J ~ ~ II ,~

configurations. These joints are made according to the requirements ~ ~
and design' constraints. The common types of welding joints used are (d) Single strap lap joint (d) Double strap lap jcint
as follows:'
. Fig. 4.14. Various types of lap joints

._----,_---' ----_._ ..
Production Cost Estimation 1:4.37 I

1~;!i.II Process Planning and Cost Estimation
3. T'-Joint: It is used for joining sheets (above 3 mm thick) or

plates which are kept in the form of "T" and at 90 each other, as 0 Estimation of welding cost consists of the following elements:
shown in Fig~4.15 (~) and (b). (i) Direct material cost, -(ii) Direct labour-r.0~t,
(iii) Direct expenses, and (iv) Overhead expenses.
(i) Direct Material Cost: It includes:

(a) Cost of base materials to be welded i.e., sheet, plate, rolled
section, casting or forging.
(b) Cost of consumables such as electrodes, flux, 02' ~2H2' etc.
~ •.-c,.,.
(a) Single fillet Tee joint (b) Double fillet Tee joint
(ii) Direct Labour Cost: Three categories of labour cost are:
Fig. 4.15. T ~joints
(a) Preparation or pre-welding labour cost: It is the cost of
4. Corner Joint: It is used to join two plates or sheets kept at 90 0 preparing the base material for welding. It includes the cost of edge
to each other joined at their ends, as shown in FigA.16 (a) and (b). preparation, the cost of machining of welded joints to shape, and the
cost of cleaning of the foreign material from the surface to be welded.
(b) Welding cost: It is the cost of labour in actual welding
l operation.
(c) Post welding or finishing cost: It is the cost of ' labour for
11".; .•.. ;.
finishing the welding joint after welding. It includes the cost of labour
(a) (b) involved in post welding operations such as grinding, machining, heat
treatment, painting, etc., of welded joints.
--- Fig.--4.16. -Corner-joints-: --c--- ---- - -:- -- - - -- - ---. --. -_ - --
-
(iii) Direct Expenses: It includes:
5. Edge Joint: Fig.4.J 7- (a) and (b) depict the edge and flange (a) Cost of power consumed, and
joints respectively. (b) Cost of welding fixtures used.
,,.....--!JJ---l,
(iv) Overhead Expenses: The overheads consist of all other charges
which include the salaries of supervisors, indirect labour charges,
depreciation of welding tools and auxiliaries, administrative expenses,
water and electricity charges, etc.
(b) Flange -joint
(a) Edge [oint

:. T~t,al }
welding
{Dire:t}
= material + llabour
J Direct
+
'} { D,irect "] {
overhead}
cos t cos t~ cos,t
expenses J expenses
Hg.4.17.
Production Cost Estimation 14.39 I

14.381 Process Planning and Cost Estimation
./ The plates above 6 mm thickness are not economical to weld with
this technique.
Welding torch
../ Gas welding is the process of joining two metal pieces by a gas
flame obtained by the combustion of fuel gas and oxygen. It comes
under a fusion or non-pressure welding process .
./' In this process, gas flame is used to melt the edges of metal parts to
be joined and allowing it to solidify, thus forming a required joint .
./' A filler material of similar composition and melting
temperature may also be used to fill the gap between the parts to be Fig. 4.18. Leftward technique Fig. 4.19. Rightward technique
welded.
./' There are different combinations of gases used to obtain the hot 4.12.2. Rightward or Backward Welding
flame, e.g., oxygen and acetylene, oxygen and hydrogen, air and ~ The welding in this case is done from the left hand of the seam to
acetylene, oxygen and propane. the right hand. Refer FigA.19 .
./' The combination of oxygen and acetylene is most commonly used, ./ This method is employed for welding plates more than 5 mm
as the heat produced is maximum in this case. thickness.
~ In plates upto 8 mm thickness, edge preparation is not required- but
beyond 8 mm thickness plates should be bevelled to about 30° .
In gas welding, the position of weld, the tilt of the torch, the filler ./ This method is economical for heavy steel sections over 12 mm
rod and the direction of flame play an important role in determining
the quality and _spee__dof the Generally _~sed _two. welding thick because of less gas consumption and reduced- welding time.
weld. techniques are:
4.12.1. Leftward or Forward Welding As discussed in Section 4.10, the cost of oxy-acetylene welding
vi' In this technique, the weld is started from the right hand· of the includes:
seam to the left hand. 1. Direct. material cost = Cost of base materials + Cost of
consumables such as filler rod, 02 and C2H2 gases .
./' The torch tip is held in such a way that it makes an angle of 60° to
70° and the filler rod makes an angle ·of 30 to 40° to the plane of 2. Direct labour cost== Preparation or pre-welding labour cost +
the-weld, as shown in Fig.4.1S. Welding cost + Post welding or finishing cost.
3. Direct expenses = Cost of welding fixtures and other
./' This method is employed for welding plates upto 3 mm thickness
auxiliaries used.
without edge preparation and upto 5 mm thickness with edge
preparation. 4. Overhead expenses.
IfJ~~o,I. Process Planning and Cost Estimation I Production Cost Estimation t4~!4:t I
Table 4.3 gives the useful data required in estimation of oxy-
acetylene gas welding cost.
../ Gas cutting or flame cutting is a process of cutting metals into
Table 4.3. Datafor oxy-acetylene welding pieces using oxy-acetylene flame. ,'.;\
1. Leftward Welding ../ It is used for cutting plates of thickness upto 150 nun.
Thickness Consumption Diameter of Rate of Filler rod ../ The equipment used for gas cutting is similar to that of gas welding
of piate of oxygen filled rod welding used per equipment except the tip of the torch.
(mm) , and used (metres/hr) metre of ../ The torch tip has a central hole for oxygen jet with surrounding
acetylene (mm) weld
holes for preheating flames.
(m~/hr) (metres)
1.0 0.035 - 0.072 1.0 6.0-8.0 1.00. ../ The oxy-acetylene flame is used for preheating purpose and the
1.5 0.06-0.09 1.5 7~5-9.0 1.75 high pressure oxygen jet does the cutting work.
2.0 0.075 - 0.125 2.0 6.0-7.5 2.50
2.5 ..0.093 ~ 0.155 2.5 6.0-8.0 2.75
3.0 0.14 -0.19 2.5 5.5 -6.0 1.65
4.0 0.20 -0.30 3.0 4.5 - 5.5 2.10 The gas cutting cost can be estimated in the similar manner as that
5.0 0.30 -0.37 3.0 3.5 -4.5 4.80 of the oxy-acetylene cost estimation (refer Section 4.13).
2. Rightward Welding
I
Table 4.4 gives the useful data required in estimation of gas cutting
Thickness Consumption Diameter of Rate of process.
Filler rod
of plate of oxygen filled rod: welding used per Table 4.4 •. Data for oxy-acetylene cutting by hand and by machine
(mm) and used (metres/hr) . metre of
acetylene (mm) weld Gas consumption in m3/hr
Cutting speed in
._ (m3/~r) _ .~tres) e ... metre/hr.
.. - .-- -- ,_
Oxygen Acetylene
5 0.37 -0.52 2.5 3.6-4.5 3.40 thickness
(mm) , Hand Machine Hand Machine Hand Machine
6 0.50 -'-0.70 3.0 3.0-3.6 3.40 cutting cutting cutting cutting cutting cutting
..,
I 0.65 -0.·80 3.5 2.5 - 3.1 3.40
5 20-30 18-30 0.85-2.2 0.82 -2.2 0.15 - 0.20 0.13 -0.20
8 0.71-0.86 4.0 2.1-2.4 3.40
10 15-25 15 -30 1.25-2.4 Ll-2.4 0.19 - 0.25 0.15 -0.25
9 0.95 -1.20 4.5 1.9 - 2.2 4.00
10 1.00 -1.30 5.0 1.7-2.0 4.50 15 18-27 18-25 3.3 -'4.0 3.3 -4.5 0.33 -0.42 0.33 -0.42
12 1.25 -1.40 6.0 1.3 - 1.5 4.75 25 9- i8 15 -27 3.5- 4.5 3.6-4.8 0.36- 0.45 0.36-0.45
15 1.55 - 1.65 6.0 1.2-.1.3 6.75 0.45 -
50 10-13 12-20 5.6- 6.5 5.2-7.3 0.45 -0.56
20 1.70 - 2.00 6.0 0.9-1.0 9.75 0.50
75 9-12 12 -17 6.3- 8.2 5.9-8.6 0.46-0.71 0.46-0.66
25 2.00-2.5 6.0 0.6-0.7 16.5
Production Cost Estimation 14~431
14.42 l
i
(i) To find the cost of filler material: Given that,
I Example 4.16 I
A butt joint between two square metal plates Filler rod used per metre of weld 3.4 metre
of
:. Filler rod used per 0.3 m of weld = 3.4 x 0.3 1.02 m
250 c:m x2$0 em is made using electric arc welding. If the rate of
welding is' 5 meter/hour, caLculate the time required to complete ten
such welding operations. . [A.U., May/June 2006] Volume of filler rod used 1t d21
4
Given Data: Plate size = 250 em x 250 em; Rate of welding =5 Here d Diameter of filler roc.
meterslhr.
4 mm = 4 x 10-3 m
To find: Time required to complete 10 welding operations.
I Length of filler rod used
Time required for} 1 1.02m
making 10 welds = Rate of welding x Length of weld' x 10
., Volume of filler rod used ~ x (0.04)2 x 1.02
1
= "5 x 2.5 x 10
1.282 x ·10-S m3
= 5 hours or 300 min Ans. ~ Weight. of filler rod Volume x Density
I Example 4.171 What is the material cost of welding two plates 1.282 'x 10-5 x 11.28 x 103
of size 300 mm Length and 150 mm width and 8 mm thickness to 0.1446
make a piece 300 x 300 mm approximately. Use rightward technique
Given that, Cost of filler material Rs. 50 per kg
I
with no edge preparation cost. Take overall cost of oxygen as
.. Actual cost of filler material 0.1446 x 50 = Rs. 7.23
Rs. 15 per cu. metre, cost of acetylene at Rs. 60 per cu. metre, cost of
(ii) To find cost of 02 and Cfl2 consumed:
filler metal Rs. 50 per kg and 1 cu.cm of filler metaL weighs
11.28 gms. Assume dia of filler rod = 4 mm: Filler rod used per . Given that,
metre of weld = 3.4 metre. Rate of weLding = .
2.1 metre/hour.
- .-- -- - ~ - -.-
.... .. '-.
_ . ~p_ee_d,J:!?:r,ate ofwelding = 2.1 metre/hr.
-'Consumptiliii---iJf oxygen = consumption of acetylene 1 {Length}
7.1.cu.metre/hr. [A.U., Nov/Dec. 2004; April/May 2005J ------------- x of
Speed of welding weld
:. Time to weld 300 mm length
To find: Material cost of - 1
2.1 x 0.3 = 0.143 hrs
welding two plates.
Also given that,

© Solution: The required
Consumption of oxygen = 7.1 m3 I hr
final dimensions of welding is
and Cost of oxygen Rs. 15 / m3
shown in Fig.4.20.
.. Actual consumption of oxygen = 7.1 x 0.143
From Fig.4.20, Fig. 4.20. 1.0153 m3
Total length of weld = 300 mm 0.3m

1;.!1;f1II --,- Process p tanning and. Gost Estimation
Productiori"Cost Estimation g
Hence,
Actual cost of oxygen consumed = From Fig.4.21,
1.0153 x 15 = Rs.lS.23
Similarly, given that the The total length of weld = 160 mm = 0.16 m
Consumption of acetylene "(a) Cost of filler material:
7.1 m3/br
and Cost of acetylene - Rs.60/m3 Filler rod required per metre of weld 4.5m ... (Given)
:. Actual consumption of acetylene 7.1 x 0.143 .: Filler rod required per 0.16 m of weld 4.5 x 0.16 O.72m
1.0153 m3
Hence, Volume of filler rod used 1t d2[
Actual cost of acetylene consumed 1.0153 x 60 4
= Rs.60.92 where d Diameter of filler rod = 5 mm = 0.5 em
(iii) To find total material cost of welding:
m:~~: : }
[
Length of filler rod used = 0.72 m = 72 ern
'riH'
= = {C~~~~f} + {- C~: of } + { Volume of filler rod used = ~ (0.5)2 x 72 = 14.14 em3
• j f1~
cost material
C~:~:}f consumed consumed
Weight of filler rod = Volume x Density
14.14 x 7 = 98.98 gms
= 7.23 + 15.23 + 60.92 = Rs.83.38 Ans. ~

I Example 4.181 Estimate the material cost for welding 2 flat Given that, Cost of filler material Rs.50/kg
pieces of M.S 15 x 16 x.1 em size at an angle of 90 by gas welding. 0 .. Actual cost of filler material 98.98 x 10-3 x 50
Neglect edge preparation eost and assume: Rs.4.95
Cost of 02 = Rs. 151m3; Cost of C#2 = Rs. 601m2; Density of (b) Cost of 02 and Cft2 consumed:
filler metal = 7 gm/cc; Cost of filler metal = Rs. 50/kg; Filler rod dia.
Given that, Welding time 30 minim of welding
= 5 mm; Filler rod required 4.5 m/m of welding; Assume 02
consumption = 0.7 cu.rn/hr; C~2 consumption = 0.5 cu.m/hr; .. Welding time for 0.16 m of weld 30 x 0.16 = 4.8 min
Welding sime ~3flmin/in of welding.
@Solution: The required
fA. U, Nov/Dec. 2005]--
flnal sketch of the welding is shown in
- _= ~.: ~ 0.08))qlll"~ _
Fig.4.21. Given that,
Fig. 4.21. and
and
Similarly, and
and C 6 m3
o m3
Actual cost of C2H2 = 60 x 0.04 = Rs. 2.40
ns
A
u
m ctual
pt
cost
io
n of 02
of
0 15 x
2 0.056
=
0. =
7 Rs.
m
3/ 0.84
hr given
Cost of that
02
Rs. 151m3 the
A cons
ct
umpt
u
al ion
c
ofC2
o
n H2
s
=
u
m 0.5
pt
io m3/h
n r
of
0
2
C
0.
7
x 601m
0.
0 Actual
8 consumpti
= on of
0. C2Hi
0 0.5 x 0.08
5 = 0.04
14.4<jl_, ---- Process Planning and Cost Estimation

Production Cost Estimation" 14~~~'1
(c) To find total material cost:
LOO - 1.30 m3/hr,
_ma:e~:::} = {C~~~~f} + {C,ost Of02} + {",cost OfC2H2} say 1.15 m3/hr.
cost material consumed consumed Diameter of filler rod used 5mm
= Rs. 4.95 + Rs. 0.84 + Rs. 2.40 = Rs.8.19 ADs. "" Rate of welding 1.7 - 2.0 mIhr, say 1.85 mIhr.
[Example 4.19 I
A closed water tank of dimensions 50x 50 x50
Filler rod used per metre of weld = 4.5 metres
(I) To find material cost:
em is to be welded from a metallic sheet of size 5J x 50 x J c"!-- What
is the cost of material involved if the rates of oxygen, acetylene and (a) Cost offiller material:
filler materials are Rs. 15 per cu. metre, Rs. 60 per, cu. metre and Filler rod used per 0.6 m of weld = 4.5 x 0.6 = 2.7 m
Rs. 50per kg respectively.
Volume of filler rod used
Find also the labour cost, overhead charges, prime cost and
factory cost of making 50 such tanks, ifworker gets Rs. 40 per hour. 1t
4 x (5 x 10-3)2 x 2.7
Take density of filler metal as 11.28 gmlcc.
Given Data: Rate of 02 = Rs. 151m3; Rate of C H = 5.3 x lO-5 m3
3 2 2
Rs. 601m ; Rate of filler material = Rs. 50 per kg; n = 50; Labour rate Weight of filler rod (5.3 x 10-3) x (11.28 x 103)
= Rs. 40lhour; p = 11.28 gm/cc, 0.6 kg
To find: (i) Material cost; Given that,
Cost of filler material Rs. 50 per kg
(ii) Labour cost;
(iii) Overheads; and
.. Actual cost of filler material 50 x 0.6 = Rs. 30
(b) Cost of 02 and CP2 consumed:
(iv) Factory cost.
Rate of welding, i. e.,
@> Solution: The sketch of ---- "-:-- --Speea-ofwelding = 1.85 mlhr
. the finished water tank is
shown in Figo4.22. 1
Time to weld 0.6 m length = 1.85 x 0.6
From Figo4.22,
Fig. 4.22. = 0.324 hr or 19044 min
Total length of weld Actual consumption of oxygen 1.15 m3 Ihr x 0.324 hr
AB + BC + CD + DA +A'B' + B'C' +
C'D' + P'A' + AA' + BB' + CC' + DD' = 0.3726 m3
=
12 x 50 = 600 ern = 0.6 m Given that, Cost of oxygen = Rs.lS/m3
Since the thickness of sheet i.e., 10 mm is more than 5 mm, Actual cost of oxygen consumed 15 x 0.3726
therefore the rightward welding technique is employed.
Rs.5.59
From Table 4.3, for 10 mm thickness and rightward welding,
r:
r4~4'S;-I-.,.- Process Planning and Cost Estimation
Production Cost Estimation litt~491
Factory cost/tank = 57.95 + 23.33 + 23.33 = Rs, 104.61
Similarly,
Then,
Actual consumption of oxygen = 1.15 x 0.324 = 0.3726 m3 Factory cost for making 50 tanks =' 104.61 x 50
Given that, Cost of acetylene Rs. 601m3 = Rs. 5230.50 Ans. ~
C~~:; c~
.. Actual cost of acetylene consumed 60 0.3726 = Rs.22.36 I Example I
f} Of]
x 4.20 Find the cost of welding for making 25 pieces
of l-beams 1.2 metres long with other dimensions of flanges and web
... Total material cost { + { + {. 16 em x 2 em and 12 em x 2 em respectively. The I-beam is made by
C~:~:}f
material consume consumed
welding two channel section beams 1.2 metres long of dimensions
shown in Fig. 4. 23. The following data is available:
Cost offiller material Rs.5f!lkg;
Cost of oxygen = Rs. i5/mJ;
= 30 + 5.59 + 22.36 Cost of acetylene = Rs. 60/mJ;
t~~ = Rs. 57.95 AIlS." Consumption of oxygen 1.85
~~'.;!
mJlhr;
(ii) To find labour cost:
I:lo1~~ •. ;Ii,'_
Consumption of acetylene 1.85 m3/hr;

Time to weld 19.44 min
Diameter of filter rod = 6 mm; Density
t ~~, ~;tb
, Assuming, Edge preparation time = 80% of time to weld of'filler material 7.2 gmlcc;
Filler rod used per metre of weld 9.75 metres;
Total labour time 18~0 x +19.44
19.44 15.55 ==15.55
34.99min
min
Speed of welding = 0.95m1hr;
Gi ven that, Labour cost = Rs. 40/hour
Labour rate = Rs.40/hour;
l- ...... W. Actual labour cost 40 X. 3.
(
9)
46"0 9. Overhead charges = 350% of labour cost;
Edge preparation time = 30% of time to weld.
Rs. 23.33 Ans.""

..._. ._,.. ...._... . _ To find: Cost of welding for makingZS pieces ofI-bea...ll;-· ---..
(iii) .To find overheads: © Solution: The dimensions of the required I-beam is shown in
Assuming, Overheads = 100% of labour cost Factory cost = { Material} +{ Fig.4.23.
Labour} + 0
Rs. 23.33 Ans. '""'&::J h d cost
cost ver
ea s
(iv) To find prime cost:
{
Material} + { Labour 1
- cost cost J
= ,57.95· + 23~33 = Rs. 81 ..28 Ans. ~
(v) To find factory cost for making 50 tanks:

Fig. 4.23.
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14~Sol Process Planning and Cost Estimation Production Cost Estimation -'---- 14~51J
From Fig.4.23, (ii) To find labour cost:
Total}
length
of weld
=
~;!:} 1 + +
Time to weld =
calculated) Edge preparation time
2.863 hour
30
=
. ~. (already
30% of time to weld
1l~f=~ }lb:!e}
=. 100 x 2.863 = 0.86 hour
+
flange flange web web
= 120 + 120 + 16 + 16 = 272 em
(i) To find material cost: Total labour time 2.863 + 0.86 = 3.723 hour
(a) Cost of fdler material: Labour cost 40 x 3.723 = Rs.148.92

(iii) To find overheads:
Filler rod used per 272 em 9.75 x272 = 2652 em
Overheads 350% of labour cost
~~6
1t
Volume of filler rod used 2652
x 148.92 = RS.521.22
= 749.83 crn-' (iv) To find cost of welding:

Weight of filler rod 749.83 x 7.2 x 10-3 = 5.4 kg Cost of welding/piece 667.50 + 148.92 + 521.22
Cost of filler material 50 x 5.4 = Rs. 270 = Rs.1337.64
:. Cost of welding for making 25 I-beams
(b) Cost of 02 and C#2.consumed:
= l337.64 x 25 = Rs.33,441 Ans. ~
Time to weld 272 em length 1 "
= S pee d 0
f we.Idemg XLength of weld I Example 4.21] Two plates each 1.2 m long and 8 mm thick are
1.. .' to be welded: A 60° Vee is prepared by means of gas cutting before
= 0.95 x 2.72 = 2.863 hours
welding is to be commenced: Tire cost ~f oxygen is Rs. j 5/~ a~td of
02 consumed for 272 em length = 1.85 x 2.863 acetylene Rs. 60/rrrJ. The labour charges are Rs. 40 per hour. The
• filler metal costs Rs. 50 kg. Using rightward techniquecfind the cost
= 5.3 m3
of cutting and welding. Take density of filler metal as 10 gm/cc. The
C2H2 consumed for 272 em length = 1.85 x 2.863 following data is also available:
5.3 m3 For cutting (for 10 mm thick plate):

Cost of 02 consumed 15 x 5.3 = Rs.79.5 Cutting speed 20 m/hr
and Consumption of oxygen = m3Ihr
Cost of C2H2 consumed = 60 x 5.3 = Rs. 318 2
Consumption of acetylene = 0..2 m3Ihr
Total material cost/piece = 270 + 79.5 + 318 = Rs. 667.50
Downloaded From : www.EasyEngineering.net I Downloaded From : www.EasyEngineering.net
Data for
rightwar
d
welding
(for 8
mm
thick
plate):
Production Cost Estimation ~ F4.$~·1

1'4~~!I Process Planning and Cost Estimation
(a) To find material cost:
Consumption of oxygen = 0.78 ~/hr
Consumption of 02 for cutting 2 x 0.12 = 0.24 m3
Consumption of acetylene 0.8 mi/hr
.. Cost of 02 for cutting 15 x 0.24 = Rs.3.6
Diameter of filler rod used 4mm
Consumption of C lH2 for cutting 0.2 x 0.12 = 0.024 m3
Rate of welding 2.25 m/hr
(
Filler rod used per metre of weld = 3.4 m .. Cost of C2H2 for cutting = 60 x 0.024 = Rs. 1.44
To find: (i) Cost of gas cutting, and Then, Total material cost 3.6 + 1.44 = Rs.5.04
(ii) Cost of gas welding. (b) To find labour cost:

Labour cost of cutting ..1the rate of Rs. 40 per hour
,© Solution: Given that, before welding the given two plates,
should be prepared for 60° Vee by means of gas cutting. Refer = 40 x 0.12 = Rs.4.8
'"V, Fig.4.24 (a) and (b). Total cost of gas cutting 5.04 +4.8
Rs.9.84 Ans. ~
(ii) Cost of gas welding:

(a) To find material cost: Cost offiller material:
Length of weld 1.2 rn
Length of filler rod used 3.4 x 1.2 = 4.76 m
(a) Gas cutting (b) Gas w~lding 1t
Vo lume of filler rod used = 4 (4 x 10-3)2 x 4.76
Fig. 4.24. = 5.98 x 10-5 m3

Weight of filler rod (5.98 x 10-5) x (10 x 1()3)
(i) Cost of gas cutting: From Fig.4.24 (a),
•. _. u • • .-=_Q.~?5?~kg,. . _.-----.- .
····;:~·:-:-Thelength-ofcut- =-'-AB-=BC ."_- --- "- .. Cost of filler rod used - 50 x 0.598 = Rs.29.90
---._._-
Cost of02 and Cft] consumed:
8.
= cos300 = 9.24 ~ 10 m lll
1
For 10 mm thick plate, Time taken for welding = x Length of weld
Rate of welding
Cutting speed = 20 m/hr ... (Given) 1
= 2.25 x 1.2 '<:= 0.533 hr
Time taken cut} to
two plates of 1.2 m Length Volume of 02 consumed for welding = 0.78 x 0.533
length each for 60° .. =
Cutting speed x. Number of plates 0.416'm3
Vee preparation
Cost of 02 consumed for welding = 0.416 x 15 ..~'"
1.2
= 20 x2 = 0.12hr = Rs.6.24
!4.541 ~ Process Planning and Cost Estimation Production Cost Estimation [4.5SI
Volume ofC2H2 consumed for welding = q..s x 0.533 (i) Cost of gas cutting:
Time taken to cut two plates 0.1 hr
0.4264 m3
Cost of 02 for cutting Rs.3
Cost of C2H2 consumed for welding 0.4264 x 60 Cost of C2H2 for cutting Rs.l.20
Rs.25.58 Total material cost = 3 + 1.2 = Rs. 4.2
Then, Total material cost 29.90 + 6.24 + 25.58 Since labour charge is not given, it may be neglected .
Rs.61.72 .'. Cost of gas cutting = Rs. 4.20 Ans. ~
(b) To find labour cost: (ii) Cost of gas welding:
Labour cost of welding at the rate of Rs. 40/hour Cost of filler material Rs. 13.08
Cost of 02 consumed}
40 x 0.533 = Rs. 21.32
for welding Rs.4
Total cost of gas welding 61.72 + 21.32
Cost of C2H2 consumed} Rs. 16
Rs. 83.04 Ans. ~ for welding
I Example 4.22 I
Calculate the cost of welding two pieces of mild Total material cost = 13.08 + 4 + 16
steel sheets 1 meter long and 7 mm thick. A 60 'V' is prepared by 0
= Rs.33.08
means of gas cutting before welding is connected. The cost of
Since labour charge is not given, it may be neglected.
oxygen is Rs.15 cu. meter and of acetylene is Rs.60/cu.meter. The
filler metal costs Rs.50 per kg. The forlowing data is also available:
:. Cost of gas cutting = Rs. 33.08 Ans. ~
Data for cutting (for 10 mm thick plate): °
(iii) Total cost to complete gas welding:
Cutting speed = 20 m/hr Total cost GaC) cutting cost + Gas welding cost
Consumption of oxygen = 2 cu.meter/hr °
_o = o· Rs. 4.20 +Rs. 33.08 =rRs, 37.28 - Ans. "
Consumption of acetylene = 0.2 cu.meter/hr I Example 4.23 .1 Two plates each 100 em long, 2'5 em wide and 5
Data for right ward welding (for 7 mm thick plate): mm thick are to be welded. A 60 Vee is prepared by gas cutting
0
Consumption of oxygen = 0.8 cu.meter/hr prior to welding. The overall cost of oxygen is Rs.15 per cubic meter,
Consumption of acetylene = 0.8 cu.meter/hr cost of acetylene Rs. 60 per cubic meter and the cost of filler rod
material is Rs. 50 per kg. Using leftward technique, find the cost of
Diameter of filler rod used = 3.5 mm
cutting "and welding. Take density of filler material as 11.28 gram
Filler rod used per meter of weld = ~.4 meters
per eu.cm. Assume necessary data for the problem.
Rate of welding = 3 meter/hr
fA. u., Nov/Dec. 2006J
°
Density offiller metal = 8 gm/cc [A. U: May/June

2006} © Solution: The solution to this problem is very much similar to
the previous two problems. So solve the problem in the same manner.
© Solution: The solution to this problem is very much similar to
the previous problem. So refer Example 4.21.
14~$§I Process Planning and Cost Estimation Production Cost Estimation, kj~s~tl
Example 4.24 I- A rectangular frame shown ill Fig.4.25 is to be Length of weld}
1-
Length of weld on bottom portion {
on top portion
made using plates of 300 em x 6 em x 4 mm and 200 em x 6 em x 4
mm sizes. Find the cost of filler metal and gases used to make 100 8.5 em
frames. The following data is available for leftward welding: Length of weld on side portion Thickness of plate ..
(i) Diameter of'flller rod = 3 mm; = 4mm = OAcm
(ii) Filler rod used per metre of weld = 2.1..0 m; 8.5 +8.5 + 2 0.4
Length of weld on one comer x
(iii) Density of filler rod material = 11 gm/cc
= 17.8 em
{iv) Cost of'filler rod = Rs. 50/kg;
Then, Total length of weld on all four corners 4 x 17.8
(v) Consumption of oxygen = ()~2m3 Ihr;
(vi) Consumption of acetylene = 0.2 m3lhr; = 71.2 em 0.712 m
(vii) Welding speed = 4.6 m/hr;
(i) To find cost of filler metal:
(viii) Cost of oxygen = Rs. 151m3; Length of filler rod used = 2.1 x 0.712 = 1.495 m
(ix) Cost of acetylene = Rs. 601m3. 1t
Volume of filler rod used 4 (3 x 10-3)2 x 1.495
Welding is to be done on both sides of the frame.
To find: Cost of filler metal and gases used to make 100 frames. 1.057 x 10-5 m3
Weight of filler rod used (1.057 x 10-5) x (11 x 103)
@)Solution:FromFig.4.25, it ~ / -_
..\.-.. is understood that the rectangular 0.116 kg
E 5 _
frame is made from plates of o g Cost of filler rod used 0.116 x 50
300 em x 6 em x 4 mm (two in A-l
<0
_j_
N
= Rs. 5.80 Ans . ...,
number) and 200 em x 6 em x I1/ "
II~
_,I 16-,..,.1-_-, .....-:.
4mm (two in "number)." The 300 em -~ 1--6cm (ii) To find cost of gases used:
welding - is done only on four I 1
Time taken for welding ldi d. x Length of weld
comers. Fig. 4.2$. We mg spee
If we consider, one comer alone, it is clear that welding should be 1 ..

= 4.6 x 0.712 = 0.155 hr.
done on four portions (i.e., top position + bottom portion + two side,
portions). Volume of O2 consumed = 0.2 x 0.155 = 0.031 m3
Length o~weld} = {Length ofweJding 011 [topportion +
on one comer bottom portion + two side portions] .. Cost of O2 consumed = 0.031 x 15 = Rs.0.465
Length of weld on tOHportion _= AB = -v 6 2 + 62 Volume of C2H2 consumed 0.2 x 0.155 = 0.031 m3
= \8.5 em
.. Cost of C2H2 consumed 0.031 x 60 = Rs.l.86
14.:SS] Process Planning and Cost Estimation Production Cost Estimation 14:~~R'1
Then, Cost of gases used = 0.465 + 1.86 ./ Principle of the process: Heat required for welding is obtained
= Rs, 2.33 Ans. ~ from the arc struck between a coated electrode and the workpiece.
When current is passed., an electric arc is produced between the
(iii) To find total material cost to make 100 frames: electrode and the workpiece. The arc temperature and the arc heat
can be increased or decreased by employing higher or lower arc
Total material cost = {C~~:e~f} + Cost of gases used currents.
metal
./ Thearc welding process is illustrated in Fig.4.26.
= 5.80 + 2.33 Rs.8.13
Material cost to} = 8.13 x 100
make 100 frames
The cost of electric arc welding includes:
1. C~:;f}
= Rs.813 Ans."
= { + Cost of electrodes
1
Direct material cost
2. Direct}
Preparation 1 Welding
{ Post
or
or materials
1
labour = welding
{ pre-welding +{ cost }+ finishing
cost labour cost . cost
./ Electric arc w~lding isdefined as the process of joining two metal 3. Cost of power"
parts by melting their edges by ad electric arc using filler rod .4. Overhead expenses.
without application of pressure. It is a type of fusion welding.
Table 4.5 gives the useful data required in estimation of electric arc
1--, -_ - - Electrode holder ' welding cost.
* Note: The cost of power consumed in welding can be calculated by using the
following relation:
VxA tIl
where Power cost
V Voltage x ~ =; x C
1000 xin60volts,
A Current in amperes,
t = Welding timein minutes,
11 Efficiency of the welding machine,
0.6, for welding transformer (or) 0.25, for welding generator,
Electric arc Crater r Ratio of operating time to connecting time taken by the
operator, and
C Rate of electricity per kWhr in rupees.
Fig. 4.26. Flux shielded manual metal aTCwelding
1/.J~60i.I Process Planning and Cost Estimation Production Cost Estimation ~--\··4 .~..11
Table 4.5. Datafor electricarc weldingper metre length 1 1
Plate Electrode Length of Welding . Power 12 x5~55
Rs. 0.6 xAns.
40 ~
thickness in number electrode in time in consumption
mm mm minIm in kWhr (ii) To find cost of power per metre of weld: .
VxA t 1 1
3 10 600- 700 l.3 Power cost = 1000 x 60 x 11 x -; x C
5 8 700- 800 .
6-7
10-12 2.0
Here t = Weldi m inutes
10 6 1000-1200 20-25 3.0 1 1
15 6 1750- 2000 35-40 3.7 = Welding speed = 12
20 4 2000- 5000 40·-45 4.8 = 0.083 hr ,~ 5 min
I Example 4.251 A lap joint is to be prepared in 9.5 mm M.S. r Connecting ratio
sheet using flat welding position and 6 mm electrode. Current used Since r is not given, take it as 1.
is 250 amperes and voltage is 30 V. Welding speed is 12 meters per 30 x 250 5 1 1 x 8
:. Power cost/metre of weld 1000 x 60 x 0.5 xl
hour and 0.3 kg of metal is deposited per metre length of joint.
Rs.l0 Ans, ~
Labour costs Rs. 40 per hour, power Rs. 8 per A'Whr and
(iii) Tofind cost of electrode per metre of weld:
electrode Rs. 55 per kg. Efficiency of machine is .50% and operating
factor is 60%. Calculate the cost of labour, power and electrode per Cost of electrode per} { Electrode} { Electrode '}
L = used per x
metre of weld rate
meter of weld. [A. U: May/June 2006J . metre
To find: (i) Cost of labour; (ii) Cost of power; and (iii) Cost of = 0.3 x 55 = Rs. 16~50 Ans. ~
electrode per metre of weld. , Example 4.26 I Estimate the w~~~i~~.cost for making a lap
Weld -weldedjoint shown in FigJI.28.· Q)
~ ~_i_
~-------V \.---+ -----...d:

Weld \
~ , ~ 9.5mni
~ . ,... 9.5 mm .~ mm
x Labour rate
Fig. 427.
© Solution: Refer Fig.4.27.

(i) To find labour cost per metre of weld:
1 1
Labour costlMetre of weld = Welding speed x Operation factor
~ ~12mm T
\ -------V
Fig. 4.28.
The available data are given below:

(i) Length of joint = 1metre;
(ii) Electrode diameter = 6 mm;
(iii) Minimum arc voltage = 30 volts;
F4~6zq Process Planning and Cost Estimation Production Cost Estimation ~ r'4:631
(iv) Current used = 250 amperes;
(iv) To find overheads:
(v) Welding speed = 10 m/hr;
(vi) Electrode used = 0.35 kg/m of welding;
Total direct cost per}
metre of weld
= '{ Eectrode 1+ {Labour} + {P,ower}
cost J cost cost
(vii) Labour rate = Rs. 40 per hour;
(viii) Power rate = Rs. 8per kWhr; 19.25 + 4 + 20 = Rs.43.25
(ix) Electrode rate =Rs. 55 per kg; Overhead charges 40% of direct charges ... (Given)
(x) Efficiency of welding machine = 60%; 40 •
(xi) Connecting ratio = 0.5; 100 x 43.25 = Rs. 17.30
(x) Overhead charges = 40% of direct charges. (v) To find total wedding cost:
To find: Arc welding cost for making a lap joint. Total charges for welding one} Direct}
metre length of joint { cost + Overheads
@) Solution: Refer FigA.28
(i) To find electrode cost: 43.25 + 17.30 == Rs. 60.55
Since this is a double fillet lap weld joint, the welding should be
Cost of electrodes per} r Electr,Ode} {Electr, ode} done on both sides .
metre of weld
1 used.per
metre
x t
ra e
Total welding cost = 60.55 x 2 = Rs. 121.10 Ans."
- 0.35 x 55 = Rs. 19.25
(ii) To find labour cost: I Example 4.271 Determine the cost of welding of two plates
1 00 x 100 x 8 mm thick to obtain a plate of dimensions 200 x 100 x
Time required for}
welding 1 m length Welding speed 8 mm. The following data are available:
(i) Welding is done on both sides;
1~ = 0._1_~ _= 6 min
(ii) Electrode diameter = 5 '!'111:i
:. Labour cost@Rs. 40 per hour = 0.1 x 40 = Rs.4- (iii) Electrode used per metre of weld = 0.5 kg;
(iv) ,Minimum arc voltage = 30 volts;
(iii) To find power cost: 'We know that, (v) Current used = 225 amperes;
VxA ill (vi) Labour charges = Rs. 8/metre of weld;
Power cost = 1000 x 60 x 11 x -;: x C
(vii) Electrode price = Rs. 55/kg;
(viii) Efficiency of welding machine = 60%;
,= 30 x 250 6 1 1
1000 x 60 x 0.6 x 0.5 x 8 (ix) Welding speed = 2 metres/hour;
= Rs.20 (x) Ratio of operating to connecting time = 1.5;

(xi) Power rate = Rs. 8per k Whr.
To find: Arc welding cost for making a butt joint.

Production Cost Estimation, 14~65J
14.~41 Process Planning and Cost Estimation
(v) Power charges = Rs.81k Whr;
© Solution:
(vi) Labour charges =Rs. 40/hour;
(i) To find electrode cost: (vii) Overhead charges = 90% of prime cost;
Cost of electrode @ Rs. 55/kg 55 x 0.5 = Rs.27.5
(viii) Discarded electrodes = 6%;
(ii) To find labour cost: (ix) Fatigue and setting up time = 5% of welding time.
Length of weld for one side 100 mm = 0.1 m
.'. Cost of labour @ Rs. 8 } •
Given Data: Length of boiler = 3 m; Diameter of boiler = 1.2 m.
8 x 0.1 = Rs. 0.8
per metre of we ld To find: Electric arc welding cost Welded seam joint
(iii) To find power cost: We know that, for making a boiler.
VxA tIl
Power cost = 1000 x 60 x 11 x -;: x C © Solution: As the cylindrical
portion is welded on both sides and
Here t = Welding time in minutes = ~ = 0.5 hour = 30 min both the ends are closed by welding
30 x 225 30 1 circular plates, the welding on circular
:. Power cost 1000 x 60 x 0.6 u1 x 8 plates being on one side only. (Refer
circular plate.
Rs.30 Fig.4.29). Fig. 4.29.
(iv) To find total welding cost: Length Of}

- :. Length of weld 2 x x Dia. of boiler + 2 x { boiler
f
1t
Cost Of} { Labour -} Power -}
Total welding cost = { + + L charges
(2 x 1t x 1.2) + (2 x 3)
electrode cost
27.5 + 0.8 + 8 = Rs. 36.30
13.54 m
Total cost of Wel~ing} = 36~30 x 2 = Rs. 72~60 Ans. ~
for both sides (i) To find electrode cost:
I Example 4.28 I
Estimate the elec~~~~~_rc _lVe!'! Length. of. electrode required Lfi.m/m of weld - ... (Given)
o
~1!.8c:_g_stf_l!_ra cylindrical boiler drum 3 111-;: 1.2 m diameter
.. Net electrode length reqUired}
which is to be made
for 13.54 metre weld length
1.5 x 13.54 = 20.31 m
from 15 mm thick mild steel plates. Both the ends are closed by
Discarded electrode 6% ... (Given)
welding circular plates to the drum. Cylindrical portion is welded
along the longitudinal seam and welding is done both in inner and 6
100 x 20.31 = 1.22 m
outer sides. Assume the following data:
(i) Rate of welding = 2 m/hr on inner side and 2.5 m/hr on Total length Of} = 20.31 + 1.22 = 21.53 m
electrodes required
outer side;
(ti) Length of electrode required = 1.5 m/metre of welding; Then,
(iii) Cost of electrode = Rs. 20lmetre;

(iv) Power consumption
= 4 kWhr/metre of weld; Cost of electrodes @ Rs. 201m 20 x 21.53 Rs.430.60
14~~71
I
Production Cost Estimation
14.661 Process Planning and Cost Estimation (v) To find total welding cost:
(ii) To find labour cost: In order to calculate the labour cost, first Total welding cost = 430.60 + 240 + 433.28 + 993.49 \
we have to calculate the time required for making the weld. Consider
= Rs. 2097.37 ADS. "'6;J
the side plates are welded on single side and longitudinal seam is I Example 4.29 I Estimate the electric arc welding cost for the
\
welded on both sides. following data: !
1
Length of weld on inside of boiler 3m (i) Plate thickness = 10 mm; i

I
!
3 (ii) Form of joint = 600 Vee;
.. Time taken for inside weld '2 = 1.5 hours I·i
(iii) Root gap = 2 mm;
.\
Length of weld on outside of boiler = (2 x 1t x 1.2) + 3
(iv) Length of joint = 1.5 metre;
I
= 10.54 m (v) Electrode diameter =3.5 mm and 4.0 mm; :"i\

10.54 f:
.. Time taken for outside weld = 2.5
(vi) Electrode length = 350 mm;
(vii) Electrode required per metre used for 100% efficiency and
= 4.216 hours
50 mm stub length = 8 numbers of 3.5 mm diameter and
Then, Net time required for welding 1.5 + 4.216 20 numbers of4 mm diameter.
= 5.716 hours (viii) Average deposition efficiency = 82%.
Fatigue and setting} 5% of welding time ... (Given) (ix) Melting time per electrode = 1.25 minutes for 3.5 mm
up allowances
5 . diameter and 1.45 minutes for 4 mm diameter electrode;
100 iX 5.716 = 0.286 hours (x) Connecting ratio = 1.5;
Total welding time required = 5.716 + 0.286 (xi) Hourly welding rate =Rs. 12;
6 hours (xii) _l!~~rh~l!.~~h_a~ge~=_ 5~% oflVelding
Then, Labour cost @ Rs. 40/hour = 40 x.6 = cost. To find: Electric arc. welding cost.
Rs.240 @)Solution:
(iii) To find power cost:

Power consumption 4 x 13.54 = 54.16 kWhr ./ Number of 3.5 mm diameter electrodes required per metre length
Cost of power @ Rs.8/kWhr of weld with 100% deposition efficiency and 50 mm stub length
8 x 54.16
=8.
= Rs.433.28
:. Electrodes required for 1.5 metre length
of weld with 82%
(iv) To find overhead charges:
1.5 x 8
deposition efficiency and 50 mm stuh length = ~ 15
Prime cost = 430.60 + 240 + 433.28 = Rs. 1103.88 0.82
Overhead charges = 90% of prime cost ... (Given) numbers.
90
100 x 1103.88 = Rs.993.49
Production Cost Estimation 14.691
14~~.8J ~ Process Planning and Cost Estimation
(i) Tofind electrode cost:
../ Number of 4 mm diameter electrodes required per metre weld Length of electrode required 2.5 mlm of weld ... (Given)
length with 100% deposition efficiency and 50 mm stub length
:. Net electrode length reqUired} 2.5 x 10 = 25 m
=20. for 10 metre weld length
.', 4 mm diameter electrodes required for 1.5 metre length of weld
Considering 5% losses due to sputter and vaporization,
with 82% deposition efficiency. and 50 mm stub length 5
1.5 x 20 Discarded.electrode 100 x 25 = 1.25 m
= 0.82 ~ 37 numbers
.. Total length Of}
../ Time required to melt 15 electrodes of 3.5 mm diameter and 37 25 + 1.25 = 26.25 m
electrodes required
.'.'!!!1'
electrodes of 4 mm diameter and with connection r~tio of 1.5 Then, Cost of electrodes @ Rs.20/m = 26.25 x 20 = Rs.525
1.5 [ (15 x 1.25) + (37 x 1045) ]
108.6 minutes Time for welding 1 m length 18 min ... (Given)
10 8~6 18 10
6 0 := 1.81 hours Total time for welding 10m length x
180 min 3 hours

.. Welding cost @ Rs. 40 per hour = 40 x 1.81 = Rs.72.40 Considering fatigue and setting up allowance as 30%,
Overhead charges 50% of welding cost 30
Total welding time required 3 + 100 x 3
50
100 ~ 72040 =. Rs.36.20 3.9 hours
Then, labour cost@Rs.40Ihour = 3.9 x 40 = Rs.156
.: Total cost of welding 72040 + 36.20
(iii) To find power cost:
I Example 4.30 I A welded platform top is made by 20 mm steel Power consumption 6 kWhr/m x 10m = 60 kWhr
plates requiring 10 joints of 1 metre length each. Welding is done on
Cost ofpower@Rs.8/kWhr = 60 x 8 = RsA80
one side only by arc welding process. Labour charges are Rs.40 per
hour. Electrode required per metre run in 2.5 m and costs Rsc20 per' (iv) To find overhead charges:
metre. Power consumption is 6 kWhr per metre of the weldand cost
Overhead@RsAOIhr = RsAOIhr x 3 hrs = Rs.120
Rs.8 per kWhr. Time for welding 1 m length is 18 min. Assuming
overheads as Rs.40 per hour, calculate weld_ingexpenses. (v) Tofind total welding cost:
Total welding cost Rs.525 + Rs.156 + RsA80 + Rs.120
©Soiution:
= Rs.1281 Ans."
Total length of weld required = 10 x 1 = 10 metres
f'~0,ijl Process Planning and Cost Estimation Production Cost Estimation---'- ---- b4~~11
../ Metal patterns such asaluminium, white metal, brass, etc., are
extensively used for large scale casting production and for closer
dimensional tolerances .
./' Plastics and Plaster. of Paris are also used as pattern materials
./' Founding is the process of casting metals into objects of specified because of their low weight, easier formability, smooth surfaces
shapes. . and durability.
./' The molten metals or alloys are poured in the moulds and allowed
to cool. The object after cooling is known as casting•
../' A mould is a cavity or a matrix formed in a heat resistant material, The dimensions of the pattern are different from the final
usually sand. dimensions of the casting required. Therefore the patterns are given
./' Foundry consists of pattern making section, sand mixing section, certain allowances for acquiring exact dimensions. The various
core making section, mould making section, melting and pouring allowances provided to the pattern are as follows:
I
section, fettling section, heat treatment section and inspection
section. (i) Contraction or 'shrinkage allowance,
./' Applications: By casting any size, shape and weight of (ii) Draft allowance,
components can be made. (iii) Machining allowance,
,/' Advantages: (i) It is possible to cast practically any material' be it I ) Distortion allowance, and
ferrous or non-ferrous; (ii) The necessary tools required for casting I (v) Shake allowance.
moulds are very simple and inexpensive.
4.20.1. Contraction or Shrinkage Allowance
./' Disadvantage: The dimensional accuracy and surface finish
obtaine~ ~~_comparatively less. Almost all metals (except bismuth) contract during cooling at
~differellt rates. The shrinkage is volumetric which affects the
dimensions all around the casting. Table 4.6 shows the magnitude of
contraction of some of the metals.
Table 4.6. Shrinkage allowances for various metals

./' A pattern is a replica of the object to be .made by the casting
process. Allowance Approximate
Metal
Dim/metre % contraction
../ Pattern Materials: The usual pattern materials are wood, metal
1. Steel 20-21 2.0
and plastics. 2. Cast iron 1J-11 1.0
,/' The most commonly used pattern material is wood, the main 3. Brass 14-16 1.5
reason being the easy availability and the low weight. Also it can 4. Aluminium 15 -18 1.5-1.8
be easily shaped and is relatively cheap. 5. Bronze 10.5 -21 i.2
...t Downloaded From : www.EasyEngineering.net
1~t:1Z~;l -,.-- Process Planning and Cost Estimation Production Cost Estimation, 1,4.7l,1
4.20.2. Draft Allowance
The pattern damages the vertical sides of the mould on its with- The total pattern cost consists of following elements:
drawal. A taper is provided to the pattern to facilitate the withdrawal 1. Direct material cost,
without damaging the vertical sides. This is known as the draft
2. Direct labour cost, and
allowance.
3. Overheads.
Table 4.7 is a general guide to the provision of drafts.
./' Direct Material Cost:
Table 4.7.· Suggested draft values for patterns.
Gross wei~ht.ofthe. } { C~st per }
Draft, angle (degrees) Direct material cost = pattern mat.~f1al including x unit weight
Pattern Material {
Outer Inner pattern allowances
Wood 0.25 to 3.00 0.50 to 3.00 ./ Direct Labour Cost:

Estimated time} .
Metal 0.35 to 1.50 0.50 to 3.00
Direct labour cost to manufacture x Labour rate
Plastic 0.25 to 1.00 0.35 to 2.25 { the pattern
4.20.3. Machining Allowance Direct} { Direct}

\ Total pattern cost material + labour + Overheads
./' Machining allowance is the extra material is to be provided which {
cost cost
is to be subsequently removed by machining or cleaning process .
./' This allowance depends upon certain factors like shape, size, meta]
used for casting, method of machining and the finish required .
./' This allowance may range from 2 to 20 mm. But usually it is
2mm.i
4.20.4. Distortion Allowance Estimation of foundry cost consists' of the following elements:
The castings on cooling distort or undergo warpage, particularly
1. Material cost,
into irregular shapes. Thus the patterns are made with an opposite type
of distortion so as to obtain the correct shape on cooling. (i) Direct material cost; and (ii) Indirect material cost.
4.20.5. Shake Allowance 2. Labour cost,
The patterns when pulled from the mould distort the sides and 3. Direct expenses, and
shape of the mould even with utmost precaution. To avoid this, the
4. Overhead expenses.
patterns are subjected io shakes to create a small void between the
mould and the pattern. to facilitate. its pulling. To compensate this, 1. Material Cost
patterns are made slightly smaller in size. This negative allowance is Two components of material cost are direct material cost and
known as shake allowance.
indirect material cost.

r4;t7~,I Process Planning and Cost Estimation

Production Cost Estimation. _
(a) Direct Material Cost:
Generally the expenditure made on these indirect materials is
In Foundry process.. the direct material cost means the cost of
expressed as per kg of coasting weight and is covered in overhead
material required for casting. Calculation of direct material cost
costs.
requires the following steps:
Step 1: To calculate the net weight of the casting: 2. Labour Cost
From the component drawing, first calculate the volume of Two categories of labour cost are:
material required for casting. Then, (i) The cost of labour involved in making the cores and moulds.
Net wei~ht} = {Vol,:me ofmate~ial. } x {Densi~ Of} It is based on the time taken for making various moulds and
of castmg required for casting material cores.
Step 2: Add the weight of process scrap i.e., weight of runners, (ii) The cost of labour involved in melting the metal, firing the
gates, risers, etc., consumed. as a part of process in getting the casting. furnace; baking or cores, cleaning of castings, fettling,
This is generally taken as 15 to 20% of the net weight of casting. painting of castings, etc. It is generally calculated on the
Step 3: Add the weight of metal lost in oxidation in furnace and in basis of per kg of cast weight.
cutting gates, spills, and over arm etc., which is not recoverable. This
is usually taken as 8 to 10% of the net weight of casting. 3. Direct Expenses
Step 4: Find out the cost of material by multiplying the gross Direct expenses include the expenditure incurred on patterns, core
weight by cost per unit weight. boxes, cost of using machines and other items which can be directly
identifiedwith a particular product.
Cost of material = {Gross W~ight} x { C:0st ~er }
of castmg unit weight
o 4. Overhead Expenses
Step 5: Subtract the return value of scrap, if any, from the cost of
The overheads consist of all other charges which include the
material !o get tl_!e~irect Illaterial c()st.
salaries .of supervisors, indirect 'labour charges, depreciation of tools
Direct material cost = {Cost?f} _ {Return value} I and machines, administrative expenses, water and electricity charges,
.. matenal. of scra
etc. The overheads are generally expressed as percentage of labour
(b) Indirect Material Cost: charges.
The indirect material cost refers to the cost of various other
I .'. Total J Total·.} (L b r "'
materials used in the process
materials in casting includes:
of manufacture of a casting. Indirect
o
cost of a }
cast component) ··t· material
cost
+ l ~o~~ J+
(i) . Materials required in melting the metal such as coal,
limestone, other fluxes, etc. Direct } { Overhead}
{ expenses + expenses
(ii) Materials used in core shop for making the cores i.e., oils,
binders and refractories; etc.
L4~'~t~'I Process Planning and Cost Estimation Production Cost Estimation. !4:77]
(i) To fin~ material cost:

Process scrap 2% of net weight of casting
I Example 4.31 I
Estimate tile total cost of 20 C.I flanged-
2
pipe casting shown in Fig.4.30, assuming" the following data: 100 x 13.71 = 0.274 kg
Cost of' Cd = Rs. 30/kg; Cost of process scrap = Rs. 7lkg; Process
:. Gross material required = Net weight + Process scrap
scrap = 2% of net weight of casting; Moulding and pouring charges
= Rs. 15/piece; Casting -removat and cleaning = Rs. 5/piece; = 13.71 + 0.274 = 13.984 kg
. Administrative overheads = 5% factory cost; Selling overheads = Cost of Cil = Rs.30/kg ... (Given)
70% administrative overheads. fA. o.. Nov/Dec. 2005J .. Cost of 13 .984 kgs of C.I = 30 x 13.984 = RsA19.S2
Cost of process scrap Rs, 7/kg ... (Given)
Then, Cost of 0.274 kg scrap 7 x 0.274 = Rs. 1.918
Then, Material cost/piece = Cost of C.I - Cost of process .scrap
= Rs. 419.52 - Rs, 1.918
!l;
tl,·~ = Rs.417.60
~",
2cm (ii) To find labour cost:

-t Moulding and pouring charges Rs. IS/piece
Casting removal and cleaning Rs. S/piece
Fig. 4.30.
:. Total labour cost per piece 15 + 5 = Rs.20
© Solution: First let us find the net weight of a C.l. flanged pipe
shown in FigA.30. (iii) To find overheads:
Break up the flanged pipe into simple parts A, B, C and D.
Netv~~~:~'} .~. VOl~~O~C~~B+C-D)

component 0
=
[~ (160)220 ] +[ ~(100)2 200 ] +
:.Factory ~ost}
per piece
= Rs.417.60 + Rs.20 + 0 Rs.437.60
... (Given)
[ % (160)220 [% Administrative overheads 5% of factory cost
] - (50)2 240 ]
1~0 x Rs.437.60 Rs.21.88
1,903,805.15 mm-'
Assume density of cast iron as 7.2 gm/cc, . Selling overheads 70% of administrative overheads ... (Given)
.: Net weight of 1 70
cast componentS = 1,903,805.1S x 7.2 x 10-6 = 13.71 kg 100 x Rs.21.88 = Rs. 15.31
IJ.7$1 Process Planning and Cost Estimation Production Cost Estimation I;iJ~ri~1
(iv) Tofind total cost of 20 C.I flanged pipes: Net volume Volume of'{A + B + C)
Total costing 1 = { FactOry}
J
+ { Administrative} +{ overheads
Selling } Volume of A Volume of frustum of cone
cost per piece
= Rs.
cost overheads.
437.60 + Rs. 21.88 + Rs. IS.31
= ¥ (al +a2+~)
Rs. 474.79 2
=
Here H = 2 em; al = ~ (S)2 = 19.63 cm-'; = ~ (7)2 = 38.48 cm
Of}
a2
:. Total cost
20 pipes
= Rs. 474.79 x 20 = Rs.9495.80 Ans. ~
.. Volume of A 1[ 19.63 + 38.48 +~ 19.63x 38.48 1.
I Example 20 numbers of gun metal. bevel gear blank
4.32 , 57.06 cm-'
shown in Fig.4.31 are to be cast in the factory from the pattern Similarly,
supplied by the customer. Estimate the selling price of each piece
from the following data: Volume ofB = ~ (al + a2 +~ at Q2 )
5
(i) Cost of molten gun
Now H = 3.5 em; al = ~ (7)2 = 38.48 cm-; and
metal = Rs. 350 per kg;
(ii) Scrap return value=Rs. 150 per kg; a2= ~ (6)2 = 28.27 cm2.
(iii) Process scrap = 10% net weight
of casting; :. Volume ofB 3)5 [38.48 + 28.27 +~ 38.48 x 28.27 ]
(iv) Administrative overheads = 116.3Scm3

Rs.5perkg; All dimensions are in om
Volume ofC = ~ (2.5)23.S = 17.18 cm3
(v) Profit = 15% of manufacturing cost;
_-:~e7~::~-~}
Fig. 4.31. • . "'l
- - (viJ DensitY of gun metal = 8.73 gm/cc.

Labour charges Work on cost Then, Net weight = 57.06 + 116.35 + 17.18 = l~U.::>~ cm-'
Process Time
per piece per hour
Net volume x Density
190.59 x 8.73 x 10-3 = 1.664 kg
Moulding and
Douring
25 mins. Rs.20 Rs.60 Process scrap = 10% of net weight
Casting, removal 10
10 mins. Rs.7 Rs.40
= 100 x 1.664 = 0.1664 kg
and gate cutting
Fettling 3 mins. Rs.2 Rs.40 .. Weight of gun 'S - 1.664.+ 0.1664 = 1.8304 kg
metal required
Tofind: Selling price of each bevel gear.
@) Solution: First let us find the net volume of the given bevel gear Cost of molten gun metal -- 1.8304 x 350
blank. = Rs.640.64
Production Cost Estimation ~1:4i8lJ
1;~I~SI-~I Process Planning and Cost Estimation
:. Selling price per piece { Manu:~~~ring } + Profit
Scrap return value 0.1664 x 150 = Rs. 24.96
Material cost 640.64 - 24.96 = Rs.615.68 687.50 + 103.12
Rs, 790.62 Ans. ~
(it) To find labour cost:
Moulding and pouring}
I Example 4.33 IA gun metal bush is to be manufactured as per
charges per piece Rs.20 Fig.4.32. Estimate the selling price per piece for the following data:
Casting, removal and gate} R
cutting charges per piece s.7
Fettling charges per piece = Rs. 2
Total labour cost = 20 + 7 + 2 = Rs. 29
(iii) To find overheads:
Moulding and pouring
}'.., factory overhead (26
50) x 60 = Rs.25
Casting, removal and gate}
cutting factory overhead (!~) x 40 = Rs.6.67
Fettling factory overhead ( 10) x 40 = Rs. 2 Fig. 4.32. Gun metal hush in finished condition
(i) Density of materiai= 8.73 gm/cc;
Total factory overheads 25 + 6.67 + 2
(ii) . Cost of molten metal at cupola spout = Rs. 350 per kg;
iRs. 33.67
(iii) Process scrap = 18% of net weight;
Administrative overheads = Rs. 5 per kg ... (Given) (iv) Scrap return value = Rs. 150 per kg;
..-.-.. A..d1
_overheads ._m. inistra-tivfeor _;; ~ ._1 Q'l1)4 ~ .:Q-<:' .: IL..1. -5--' _.
_
(~) ~d'!l.i1!:is!!ati~eoverheads == ~~_~J!p_e!.~l!u_ri. ._
..._.
. ._..'.
J 'l~83(f4-kg oj X J..o-..rv 7.-.[
.....~. (vi) Sales overheads = 2-7% of factory

(iv) To find selling price: cost; (vii) Profit = 20% of factory cost.
Manufacturing cost = Other expen d·iture are:
{ Material 1·+ {LabOur} + { Factory } + {Administrative 1 Operation

Time (min) per Labour Shop overheads
per hour
cot . . cost overheads overheads J piece
cost/hr
(Rs.) (Rs.)
= 615.68 + 29 + 33.67 + 9.15 Moulding and pouring 12 40 30
= Rs.·687.S0 Shot blasting 4 35 30

Fettling
Profit = 15% ofmanufacturing cost , .. (Given) 5 30 30
15
100 x 687.50 = Rs. 103.12
Ij~$~I

I Production Cost Estimation
lllill
Process scrap 18% of net weight
18
The component shown is obtained after machining the casting. = 100 x 3.32 = 0.5976 kg
The pattern which costs Rs. 5000 can produce 750 pieces before
.. Total metal reqUired}
being scraped The machining allowance is to be taken as 2 mm on per component = 3.32 + 0.5976 = 3.9176 kg
each side.
Cost of metal required = 3.9176 x 350
= Rs. 1371.16
Scrap return value = 0.5976 x 150 = Rs. 89.64
Material cost per component = 1371.16 - 89.64
= Rs. 1281.52
Pattern cost is Rs. 5000 for 75.0 pieces.
_. _ 5000
Pattern cost/piece = 750 = Rs.6.67
Moulding and POUring} -
charges per component 60 . x 40 = Rs.8
Fig. 4.33. Cast bush component . Shot blasting. Charges} ( 4 )
per component \. 60 x 35 = Rs.2.33
(i.e., component before machining)
F ettling charges per}
To find: Selling price per piece. component (:0) x 30 = Rs.2.50
© Solution: Fig.4.32 shows· the finished metal bush after .. Total labour cost 8 + 2.33 + 2.50 = Rs. 12.83
machining. FigA.33 has been drawn by adding the machining (iii) To fi d overheads:
allowance of2.mmon each side.j.s., bush before machining. Moulding and pouring 1
shop overheaifs-·per -componenf J_ {~~) x~O- =-Rs.-6-- _
Shot blasting shop overhead. s} =
Net volume Of} = per component ( 6~) x 30 = Rs. 2
cast component Volume of (A + B + C + D + E - F)
Fettling shop overheads}
-l ~
(:0) 30 Rs.2.5
+[ ~ (64)210 J
x =
per component
= [~(84)2 24 ] ] (44)2 40
:. Total factory overheads = 6 +2+2.5
+ [: (64)2 10J + [:. (84)222 ]

Factory cost '} = {Material}+
Rs.10.50
{ pattern} + { Labour .}
= 380082.45 mm3 per component cost cost cost
Factory 1
Net weight of cast}
. component
= 380082.45 x 8.73 x 10-6 :dE 3.32 kg + { overheads J

Production Cost Estimation. --------------H}j;~~1

Process Planning and Cost
.-----------------
Estimation
1281.52 + 6.67 + 12.83 + 10.50 Labour charges \Vorks oncost
Process Time per piece
.= Rs. 1406.02 per p~ece per hour
Administrative overheads = Rs. 20 per hour ... (Given) Moulding and 20 mins. Rs.14 Rs.30
But total time required for a piece = 12 + 4 + 5 = 21 min. pouring

Total administrative overheads Rs.40
= ( ~~) x 20 = Rs. 7 Shot blasting 2 mins. Rs.2
Sales overheads = 22% of factory cost Fettling 1 min. Rs.l Rs.30
12g0 x 1406.02 = Rs. 309.32 [A.U, Nov/Dec. 2006J

© Solution: The solution to this problem is very much similar to
Profit = 20% ofifactory cost ... (Given) the previous problem. Only numerical values have been changed.
20 Solving in the same fashion, we get
= 100 x 1406.02 = Rs.281.20
Weight of the parts:
Volume of base of fuse box 170.625 cm-'
{iv,J Selling price per component:
Volume of sides of fuse box 165.75 cm-'
Fac.tor.y. }:..- {Administrative} +
Selling price/piece = { cost . overheads Volume of legs of fuse box [4 (2.5 x 2.5 x 1.25) +
sahlesd } + Profit 2 (1.25 x 2.5 x 2.5)]
··,,·tii·
{ over ea s
= 46.875 cm-'
1406.02'+ 7 + 309.32 + 281.20 Volume oftop of lid 170.625 cm3
Rs. 2003.54 Ans." Volume of sides of the lid 82.875 em3
Volume oflegsof thelid 2 (L25x2.5 2~5) -' -
I Example I
-x
4.34 Asm~ilfuse-'bo;-25 em long, 17.5 em wide and
= 15.625 cm3
5 em deep with a lid 2.5 em deep is to be manufactured in grey iron.
Net volume of fuse box = 170.625 + 165.75 + 46.875
It has the usual legs and ears with an average thickness of 3.9 mm:
+ 170.625 + 82.875 + 15.625
The pattern supplied by the customer is of the loose type, hence,
652.375 cm-'
bench moulding is to be followed. Estimate the selling price per
Net weight of the fuse box = 652.375 x 7.3 x 10-3
piece, given the following data:
4.762 kg
(i). Cost of iron at the cupola spout = Rs, 30/kg
(ii) Cost of process scrap return. = Rs. 7lkg Weight of process' scrap: In this type of jobs, to avoid heat loss,
double pouring is suggested. The approximate details of the gate and
(iii) (iv) Administrative on cost = Rs. 20/hour
Pro the runner are as below.
fit
mar
gin
=
15
%
K4~j~.I Process Planning and Cost Estimation Production Cost Estimation
------------------------------~
Volume of gate 5 em deep} = 7t Selling price of a.fuse box:
and 18.5 mm in diameter " '4 (1.85)2 x 5 = 13.44
cm-' Total time required for casting 20 + 2 + 1 = 23 min
Volume of runner of 1.85 em wide,}
23 "\
1.85 x 22.5 x 1.25 Administrative overheads
22.5 em long and 1.25 em deep ( 60) x 20 = Rs, 7.67
52.03 cm-'
., Total cost 129.48 + 285 + 11.83 + 7.67
Volume of one gate and runner 13.44 + 52.03 = 65.47 cm3
Total volume of 4 gates and rumler} Rs.433.98
4 x 65.47 = 261.88 cm-' 15 .~
(i.e., two on the box and lid each)
Profit = 100 x 433.98 =. Rs. 65.10
:. Weight of process scrap 261.88 x 7.3 x 10-3
1.912 kg :. Selling price of a fuse box. = 433.98 + 65.10
Material cost: Rs. 499.08 Ans . ...,
Gross cost of the iron}
at cupola spout
4.762 x 30 = Rs. 142.86 I Example 4.35 I Find
out the cost of wood required for making
the pattern of a 'lathe centre'. FigA.34 gives the finished drawing of
Process scrap cost 1.912 x 7 = Rs. 13.38 lathe centre. Wood is available at the rate of Rs. 120001'&. Consider
Net material cost 142.86 - 13.38 the pattern allowances.
Rs.129.48 To find: Cost of wood required for making the pattern.
© Solution: Fig.434 shows the lathe centre in fmished condition.
Labour cost:
To find the ~ount of wood required for making the pattern, metal
Moulding and pouring charges; 20 x 14 Rs.280
shrinkage allowance of 10 mm1metre and pattern machining allowance
Shot blasting charges = 2x 2 Rs.4 of 2 mm on each side on casting should be considered.
_ Fettling charges. = I .x 1 =.. Rs. 1.
Fig.4.35 shows the sketch of the pattern after-considefing only the- -
:. To1allabour cost = 280 + 4 + 1 = Rs. 285 shrinkage allowance. Fig.4.36 gives the sketch of. the pattern after
Works on cost i.e.,factory expenses: considering both shrinkage and machining allowances.
Moulding and pouring works on cost ( ~g)x 30 = Rs. 10

- --+-+1--
Shot blasting works on cost = ( ;0 ) x 40 = Rs. 1.33
Fettling works on cost = ( ;0 ) x 30 = Rs. 0.50

\. 42 .1.8.\. .\.8.1.
25
75 75.75
:. Total works.on cost = 10 + 1.33 + 0.50 Fig. 4.34.Finished component Fig. 4.35. Pattern considering only
shrinkage allowance
= Rs. 11.83
1~;lI*~8l'I --,- Process Planning and Cost Estimation Production Cost Estimation I4..s91
Width = 42.38 +3+3 48.38 mm
Thickness = 42.38 + 3 + 3 48.38 mrn
.. Volume ~frough WOOd·} = (29.25 x 48.38 x 48.38)
required for part C
44.42 .110. oosi 230251_1?..:.~O~t 7_7_075 · -1\ = 68463.26 rnm-'
• All dimensions are in mm
Part D: Length 77.75 + 3 + 3 = 83.75 mm
Fig. 4.36. Pattern considering both shrinkage andmachining Width 54.5 + 3 + 3 = 60.5 mm
allowances
. Break up the given drawing into four simple parts A, B, C and D as = Thickness 54.5 + 3 + 3 = 60.5 mm
shown in Fig.4.36o While estimating the amount of rough wood
required for each part, wood fmishing allowance of 3 mm on each side
.. Volume of rough wood I
required for part I? f
. ,r: ( 83.75 x,60.5 x 60.5 )
should be considered. 306545.94 mm-'
Here to make the pattern economical, each part is prepared Total amount of wood required
separately and then fixed together to get the complete pattern instead 184549.8 + 117713.64 + 68463.26 + 306545.94
of preparing the whole pattern from one piece of wood. 677272.65 mm-' or 677272.65 x 10-9 m3
Volume of rough wood required: Rate of wood Rs. 12000/m3 •.. (Given)
Part A: Length 44.42 + 3 + 3 = 50.42 mm Cost of wood 12000 x 677272.65 x 10-9
Width = 54.5 + 3i + 3 = 60.S·'mm Rs.8.12 Ans, ~
Thickness = Width = 54.5 + 3 + 3 I Example 4.361 For the previous problem, estimate the cost of
mm pattern, if
..V61U::\~:e~~:;~p:O (5!~r:.4;-
". . ._ ..... _._ •..•...• _"_ - _----0-
~60~;·:~O.5-)-~-
# - -
(i) Labour rate for pattern maker is Rs. 40 per hour and pattern
requires 3 hours for completion; and
184549.8 mm-' (ii) Overhead charges are 50% of material cost.
Part B: These are two in number.
To find: Cost of pattern.
Length 10.08 + 3 +3 = 16.08 mm Parte: Length = 23.25 + @) Solution:
Width 54.5 + 3 + 3 60.5 mm 3-+ 3 = 29.25 mm From
Thickness = 54.5 + 3 + 3 = 60.5 mm Example
4.35, cost
.. Volume of rough WOOd} . ".
required for two parts B = 2 (16.08 x 60.5 x~6,0.5) of wood
i.e
= 117713.64 l1Ul13 '-1
ma
rial cost = Rs. 8.12
Labour cost = 40 x 3 = Rs. 120
Overheads 50% of material cost
50
= 100 x 8.12 = Rs.4.06 ... (Given)
kii90 1 Process Planning and Cost Estimation
Production Cost Estimation, I:Af~;~~'J

" Cost of pattern Material 'Ij { LabOUr}
t 0 h d
{ cost + cos + ver ea s
= 8.12 + 120 + 4.06 = Rs.132.18 Ans. ~
I Example 4.371 Find out the cost of wood requiredformaking

the pattern of a M.s. Bell crank lever. The finished drawing of M.s.
Bell crank lever is given in Fig.4.37. Wood is available at the rate of
Rs. 12000/~. Holes are to be bored on machines after casting.
Consider the metal shrinkage and pattern finishing allowances.
Also estimate the cost of pattern, if
\7.07cm-Xf_L_.
(i) Pattern maker is available at the rate of Rs. 320 per 8 hours
working day and takes 4 hours in preparing the pattern. ---t
(ii) Overhead charges are 15% of labour cost:

To find: (i) Cost of wood required for making the pattern; and Fig. 4.38. Bell crank lever, after considering the shrinkage allowance
(ii) Cost of pattern.
Split the pattern drawing irito four simple parts A, B, C and D, as
© Solution: (i) Cost of wood required/or making the pattern:
shown in FigA.38. While estimating the amount of rough wood
Fig.4.37 shows the bell crank lever in finished condition. After
required for each part, wood finishing allowance of 3 mm on each side
considering the shrinkage allowance of 10 mm/metre, the sketch of
should be considered.
pattern is shown in Fig.4.3 8.
Also, .to make the pattern economical, each pattern is prepared
4cm$
----:r-j separately and then fixed together to get the complete pattern instead
of preparing the whole pattern from one piece of wood. .
j_ Volume of rough wood required:

7. 07 03 03
Part A: Length = 10.1 +4·.024 + - 2 -.+
= 16.255 em
Width 7.07 + 0.3 + 0.3 = 7.67 em
Thickness 1.01 + 0.3 + 0.3 = 1.61 em
7cm .. Volume ~frough WOOd} = 16.255 x 7.67 x 1.61
I 1 0 required for part A
II-,-- - -
cm = 200.73 cm3
-----~
.":,",,
Fig. 4.37.·Bell crank lever tn finished condition .

7.07 3 03.
Part B: Length 17.675+-2- + +0. +
= 23.83 em 24.04
14~QI] Process Planning and Cost Estimation Production Cost Estimation 1~93J
Width = 7 ~07 + 0.3 + 0.3 = 7.67 em Overheads = 15% of labour cost ... (Given)
Thickness = 1.01 + 0.3 + 0.3 1.61 em 15
100 x 160 = Rs.24
... Volume ~frough WOOd} = 23.83 x 7.67 x 1.61
required for part B
r, Cost of pattern 9.96 + 160 + 24
= 294.27 em3 Rs. 193.96 Ans • ..".,
Part C: Theseare two in number and each will be fixed on both
the sides of ann A and arm B as shown i.e., totally 4 numbers.
I Example 4.38 I Fig.4.39 shows a finished drawing of a
cast iron flanged pipe. You are required to prepare a wooden pattern
Length = 4.04 + 0.3 + 0.3 = 4.64 em
in the pattern making shop. Find the quantity of wood required
Width = 4.04 + 0.3 + 0.3 = 4.64 em for manufacturing the pattern, considering metal shrinkage and
Thickness = 1.01 + 0.3 + 0.3 = 1.61 cm metal
.. VOIU;:::u~~~~p::-4~ 1 "~ (4 .64 x 4.64 x

machining allowances.
Also estimate the cost of pl!-ttern, if
1.61) (i) Wood is available at the rate of Rs. 120001rrr3;
(ii) Pattern maker rate is Rs. 40 per hour;
= 138.65 cm3
(iii) Time required to prepare the pattern is 3 hours 20 minutes;
Part D: There are two in number and will be fixed on both the
(iv) Overhead charges are 25% of material cost.
sides of arm.
Length 7.07 + 0.3 + 0.3 7.67 em
Width 7.07 + 0.3 + 0.3 7.67 em To find: (i) Amount of wood required for manufacturing the
Thickness 1.01 + 0.3 + Q.3 = 1.67 em pattem;and
:. Volume of rough WOOd} i
(ii) Cost of pattern.
required for part D = 2 (7.67 x 7.67 x 1.67)
© Solution:
= . 196.49_cm~ .. _ ._._.
(i) Amount of wood required for making the pattern:
.. Total volume of wood -} 200.73 + 294.27 + 138.65 + 196.49
" required Fig.4.39 shows the flanged pipe in finished condition. After
= 830.14 cm-' or 830.14 x 10-6 m3 considering the shrinkage allowance of 10 mm/metre length and
Rate of wood Rs. 12000/m3 machining allowance of 2 mm on each side, the sketch of the pattern is
shown in Fig.4.40.
Cost of wood 12000 x 830.14 x 10-{)
Rs.9.96 Ans • ." Split the pattern drawing into three simple geometrical 'parts A, B
and C, as shown in FigA.40. While estimating the amount of rough
(ii) Cost of pattern:
wood required for each part, wood finishing allowance of 3 mm on .
Pattern material cost, i.e., cost of wood = Rs.9.96. each side should be considered.
120 .
Labour cost = 8 x4 = Rs. 160
Production Cost Estimation. ~fuII~
14i94\1 Process Planning and Cost Estimation
Part C: Length = 258.6 + 3 +3 = 264.6 mm
Also, to make the pattern economical, each pattern is prepared
Width = 135.3 + 3 + 3 = 141.3 rom
separately and then fixed together to get the complete pattern instead
of preparing the whole pattern from one piece of wood. Thickness 135.3 + 3 + 3 141.3 mm
., Volume of l"OUgh} =
wood required 264.6 x 141.3 x 141.3
5282921.57 mm-'
.. Total volume of rough wood required
= 405013.67 + 3379982.65 + 5282921.57
-\2611 26_o--- -----I I. 258.6

9067917.89 mm-'
\! 28.26 or 9.0679 x 10-3 m3 Ans. ~

An dimensions are in mm (ii) Cost of pattern:
Material cost at the rate of Rs. 12000/m3
Fig. 4. 39. J:!lnishedjlanged pipe Fig. 4.40.Pattern with core prints
12000 x 9.0679 x 10-3
Volume of rough wood required:
Rs.108.81
Part A: There are two core prints, used for resting the core in the
Time required to prepare}
mould. . the pattern - 3 hours 20 min.
Length 60.35 + 3 + 3 = 66.35 rom
20
Width 60.35 + 3 + 3 == 66.35 mm 3 + 60 = 3.33 hours
Thickness 40+3+3~46mm -
Pattern maker cost = 40 x 3.33 = Rs.133.20
.. Volume of rough wood reqUired} = 2 (66.35· x 66.35 x 46)
for two core prints OverheadS = 25% of material cost ... (Given)
405013.67 mm-' 25
= 100 x 108.81 = Rs.27.20
Part B: There are two flanges.
Length = 216.1 + 3 + 3 = 222.1 rom Cost of pattern 108.81 + 133.20 + 27.20
Width = 216.1 + 3 + 3 = 222.1 mm = Rs, 269.21 Ans. ~
Thickness = 28.26 + 3 + 3 = 34.26 mm
.. Volume of rough wood reqUired} 2 (222.1 x 222.1 x 34.26)
for two flanges
3379982.65 nup3
Production CostEstimation _
--------------~------ Process Planning and Cost Estimation
./ The' estimation of oxy-acetylene welding cost, gas cutting cost
and electric arc welding cost are discussed with sufficient
./ The various material losses to be considered inforging are: variety of illustrative example problems .
V) Shear loss;
./ Also, the basic topics such as concept of casting, pattern:
(ii) Tonghold loss;
materials, pattern allowances, etc., are discussed.
(iii) Scale loss;
(iv) . Flash loss; and ./ pattern} . { Pattern .....
Total pattern cost = { material + maker ~ + Overheads •
(v) Sprue loss.
cost cost
..
J
v: Estimation of various losses: ./
At the end, the step by step procedure to estimate the foundry
(i) Shear loss is generally taken as 5% of the net weight. cost have been presented.
. { Area of cross- } Total cost of a cast component =
(ii) .Tonghold loss = section of x Length of tonghold
bar Material} + Labour} + { Direct } + { overhead}
{ cost {
where length of tonghold is usually 20 mm of the stock cost expenses expenses
length. where Material cost = { Cost ~f } _ {Return value}
material of scrap
(iii) Scale loss is generally taken as 6% of the net weight.
Cost of material = (Net weight of casting + Scrap weight) x
(iv) Flash loss = Volume offlash x Density of the material
Material cost per unit weight
h . I +jl h .{.~~~~::::;~:) {cross-sectional\..
w. ere Vo ume oj as ~ . at parting x area of flash J
line .
. I .. D~~ne _~orgi_n. ~
. ----Cross 'sectional area afflash = Flash-width xFlaslithiclihess
2. Differentiate hot forging and cold forging.
. Generally flash is taken as 20 mm width and 3 mm thick.
3. Contrast smith forging and drop forging.
(v) Sprue loss is generally taken as 7% of the net weight.
4. In what ways, press forging and upset forging are-different?
./ To calculate the size of the stock required:
5. Discuss briefly various operations that can b~ performed - by
Length of stock Gross volume
forging.
Area of cross-section of stock bar
Here, Gross volume 6. Differentiate the following:
Net volume + Material losses
(a) Drawing down and upsetting.
./ Gas welding technique: (b) . Setting down and swaging .
.
(i) Leftward or forward welding, and
or backward we
h'''-r1l11h,u .......r.t
7. What are the various losses considered
while' calculating the material cost for a
forged component?
Production Cost Estimation, _
Ig~~981 Process Planning and Cost Estimation
8. In smith forging, only scale loss and shear loss are considered.
1. A bar stock of 25 mm diameter and 3 m long is to be converted
Why?
into (i) rectangular bar of sides 25 mm x 20 mm; (ii) square/ bar
9. How can you determine the size of the stock in forging?
of25 mm side; and (iii) hexagonal bar of25 mm side. Neglecting
10. Discuss the various constituents of cost of a forged component.
various losses, calculate the length of bar made in each ,c:~es.
11. It is required to forge 200 crank shafts. Write the step by step
Assume hand forging. : ;':
procedure to estimate the cost of forging for 200 crank shafts. •
[Ans. (i) 2.945 m; (ii) 2.356 m; (iii) 1.623 m ]
12. Define welding. 2. Determine the length of a circular rod of 14 mm diameter
13. Describe the types of welding. required for (i) the U-shaped component shown in Fig.4.41i; and
14. Sketch the different types of weld joints. (ii) chain link shown in Fig.4.42 .Neglect all losses.
[A n s. (i) 288.53 mm; (ii
15. What are the various elements considered while calculating the ~------------------~ ~ ~
cost of a welded joint?
16. Write short notes on gas welding techniques.
17. What is the relationship between thickness of plate and size of
electrode -in gas welding?
18. How can you estimate the gas cutting cost?
19. How is electric arc welding cost estimated? All dimensions are in IT)m All dimenslonsareiln min
20. Define foundry, casting and a mould. Fig. 4.41. Fig. 4.42.
21. What do you mean by pattern? List few pattern materials gene-
rally used. 3. Estimate the length of the m.s. bar of 30 mrr.t diameter required
22. Wh~l.tare the allowan~es that need to be considered while making

for producing 100 square headed bolts as shown in Fig.4.43 by
forging. Forging losses are negligible. [Ans. 3495.46 mm]
patterns in foundry shop. Discuss. [A. U; Apr/May 200B}
--~11
23. Name the pattern allowances which can be quantitatively speci-
fied. Write briefnote on each of them.
24. What is shrinkage allowance? How is it provided tor patterns?
25. Why machining allowance is kept in a pattern?
26.
27.
Distinguish between distortion allowance and shake allowance.
How can you estimate the cost of the wooden pattern for sand
~,I~. _5_0 ---1.1 I 30 I
moulding? .
28. Write the step by step procedure to estimate the cost of a cast Fig. 4.43.
component in the foundry shop.
Production Cost Estirnation ----t,,=ft=.l;:..;.O-----"l!
4. 150 components, as shown

in FigA.44, are to be made
by upsetting 20 mm <p bar.
Calculate the net weight,
t-------' A
gross weight and length of 100
.1
20 mm <p bar required. The All dimensions are in mm
density of material may be All dimensions are in mm
taken as 7.86 gm/cc. Fig. 4.44.
Fig. 4.46.
[Hint: For this problem, the author has considered shear loss as 7.* 175 pieces of shaft as shown in Fig.4.47 are to be dro~ forged
5% of net weight and scale loss as 6% of net weight.] from the raw stock of 20 mm diameter. Estimate the cost incurred
[Ans. 83.4 kg; 92.55 kg; 37.44 m]
assuming that
5. We are required to (i) Material cost = Rs. 300 per metre;
prepare a hexagonal bolt (ii) Cost of forging = Rs. 1000 1m2 surface area to be forged.
of 15 mm - diameter and (iii) Overhead expenses to be 100% of the cost of forging.
250 mm length from a bar Consider all possible losses during~0..Ep-=e:-ra-t-io-Jj-ls-. ----,
stock of 18 mm diameter,
as shown in FigA.45.
Calculate the length of the All dimensions are in mm
bar stock required and

Fig. 4.45.
also give the sequence of
opera~ionsf()r forgingthe above bolt. Assume only the scale-loss
and it accounts for 5% of the net volume. [Ans. 220 nun]
6.* 1000 stepped bolts of size shown in Fig.4.46 are to be made by All dimensions are in mm
machine forging. Estimate net weight, gross weight and number Fig. 4.47. Fig. 4.48.
of bars required if mild steel bars are available in 5 m length and 8.* 150 pieces of a component, as shown in FigA.48, are to be drop
20 mm diameter. Take the density as 7.868 gmlcc. Consider all forged from a 30 mm diameter stock bar. Calculate the total
the possible-losses. [Ans. 452.3 kg; 748.43 kg; 61] manufacturing cost, if
(i) Material cost = Rs. 500 per metre;
(ii) Forging charges @ Rs.I 000/m2 of surface area to be forged;
* [hints: The author has considered the following losses while solving *problems: 20 mrn; and (v) Sprue loss = 7% of net weight.]
(i) Shear loss = 5% of net weight; (ii) Scale loss = 6% of net weight; (iii) Flash
loss: Flash width 20 mm and flash thickness 3 mm; (iv) Tonghold length
(iii) On-cost is 15% of material cost.
Consider all possible losses during operations.
Production Cost Estimation ~ ,.---
14J'o~I Process Planning and Cost Estimation
_'lw;4.=.~.·.~.t;3D~=1'·
Cost of O2 = Rs. 151m3; Cost of C2H2 = Rs. 651m3; Density of
9. Calculate the cost of forging a crank shaft as shown in Fig.4.49. filler metal = 7 gmJcc; Cost of filler metal = Rs. 50/kg; 02
The forging is to be made out of a bar stock of 50 mm <p and consumption = 0.7 m31hr; C2H2 consumption = 0.5 m3/hr; Filler
following data is available: rod diameter = 5 mm; Length of filler rod required
(i) Material price = Rs. 80 per kg; (ii) Direct labour charges = 4.5 mlm of welding; Welding time = 30 minlin of welding.
Rs. 40 per piece; (iii) Overhead charges = 150% of material cost;
(iv) Density of material = 7.5 gm/cc; (v) Losses = 28% of net 12. What will be the material
weight. cost of welding two channel
section beams 1.5 metres
long of dimensions shown
in Fig.4.50 to make an I-
'IT -- ---- ]I beam 1.5 metres with other
.I~~LJ
dimensions of flanges and
web 20 em x 2.5 cm and 15 L- --'
I. 10~!. 50 l-W
em x 2.5 em respectively. Fig. 4.50.
The cost of oxygen is Rs. 151m3, cost of acetylene is Rs. 601m3
L A II_d_im_e_ns_io_n_sa_re_i_n_m_m~ and that of filler material is Rs. 50 per kg.
Fig. 4.49.
Also find the labour cost, overhead charges, prime cost and
factory cost of making 10 pieces of I-beam when a worker gets
On Estimation in WeldingShop Rs. 40 per hour and the overhead charges 300% of the labour
10. Calculate the cost of welding two plates 200 x 100 x 8 mm thick cost. Weight of 1 cm3 filler material is 11.28 gm. Assume
to obtain a piece 200 x 200 x 8 mm approximately using right- weldingto. berightward. The .otherJ:ele~t data are: . _ 3'~ _.
.ward weldingtechnique. The-following-data are available: Consumption of 02 = 2 m31hr; Consumption of C2H2 - 2 m Ihr ,.
Cost of filler material = Rs. 50 per kg; Cost of oxygen = Rs. is Diameter of filler rod = 6 mm; Filler rod used per metre of weld
- 3
per m ; Cost of acetylene = Rs. 60 per m3; Consumption of = 16.5 metre; Rate of welding = 0.6
m/hr.
oxygen = 0.70 m31hr; Consumption of acetylene = 0.70 m3/hr; 13. Two 1 m long mild steel plates of 10 mm thickness are to be
Diameter of filler rod = 4 mm; Density of filler material = welded by a lap joint with a 6 mm electrode. Calculate the cost of
7.2 welding. Assume the following data:
gm/cc; Filler rod used per metre of weld = 340 em; Speed of Current used = 250 amperes; Voltage = 30 V; Welding speed =
welding = 2.4 m/hr; Edge preparation, finishing and handling- 10 mJhr; Electrode used = 0.1 kg/m of welding; Labour charges ==
time = 80% of time to weld; Labour is paid Rs. 40 per hour and
Rs. 40 per hour; Power charges = Rs. 8 per kWhr; Cost of
overheads may be taken as 80% of labour cost.
electrode = Rs. 55 per kg; Efficiency of machine = 60%.
11. Estimate the material cost for -welding two tlat pieces of mild [Ans. Rs. 5.03]
steel 150 x 60 x 10 mni size, at an angle of 90° by gas welding.
Neglect edge preparing and assume:
1
1:~~11QI;,t Process Planning and Cost Estimation
Production Cost Estimation I.~.
=4..t.=..;D. _=_';,:!1
14. Work out the electric welding cost for a cylindrical boiler drum
2.5 m x 1 m diameter which is to be' made from 15 mm thick
mild steel plates. Both the ends are closed by welding circular 16. Calculate the total cost of C.l. cap shown in Fig.4.51 from the
I. I
following data:
plates to the drum. Cylindrical portion is welded along, the
longitudinal seam and welding is done both in .inner and outer
sides. Assume the following data:
Cost of molten iron at
cupola spout = Rs. 30 per
\
240
I .\l-=l
kg;
(i) Rate of welding = 2 m1hr on inner side and 2.5 m/hr on outer Process scrap = 170/0 of net
side; (ii) Length of electrodes required = 1.5 mlmetre of weld weight of casting;
length; (iii) Cost of electrode = Rs. 20 per metre; (iv) Power
Process scrap return value =
consumption = 4' kWhr/metre of weld; (v) Power charges = Rs.
Rs. 7 per kg;
81kWhr; (vi) Labour charges = Rs. 40/hour; (vii) Other overheads
Administrative overhead
= 200% of prime cost; (viii) Discarded electrodes = 5%; \I--0,_:::60:: .,+I_ ;_12::;.;0;:, -::-.l~ '
charges = Rs. 20 per kg of
(ix) Fatigue and setting up time = 6% of welding time. All dimensions are in rnm
metal poured;
On Estimation in Foundry Shop
Density of material used =
15. A casting weighs 5 kg, the weight of the returnable scrap is found 7.2 gms/cc. Fig. 4.51.
'to be 4 kg. The cost of molten metal at the cupola spout may be
f
taken as Rs. 30 per kg and the scrap is valued at Rs. 7 per kg. The The other expenditure details are:
following are the details regarding the time taken by the casting Labour charges Shop overheads
Time per piece per hour
in different departments along with their individual oncost rates: Process per hour
Moulding and Rs.35
pouring 10 min. Rs.40
I
Time taken per
Shop Labour rate Oncost rate
piece Casting removal, Rs.30
_",- .. - 4min-;- RS.·35-·
-"
g_atecutting, etc.
'
Moulding and 20 min. Rs. 40 per hour Rs. 35 per hour Fettling and
6 min. Rs.30 Rs. ~5
pouring inspection
Shot blasting 5 min. Rs, 35 per hour Rs. 30 per hour
Fettling 1 min. Rs. 30 per hour Rs. 35 per hour
There, is a general rate of Rs. 25 per hour to cover the, factory

oncost. Find the factory cost of the casting.
14l~(j'~,(I Process Planning and Cost Estimation Production Cost Estimation .,.- LI;~·~.;;;.:~'l;:.;;;'b:..;o/.ul
pieces before being scrapped. The machining allowance is to be

17. A cast iron component is to be manufactured as per FigA.52. taken as 2 mm on each side.
Estimate the se ll in
~ ~ ~--~--~----------~ 18. A finished drawing of a C.1. flanged pipe is given in FigA.53.
You are required to prepare a wooden pattern in the pattern
making shop. Find the quantity of wood required for manufac-
turing the pattern. Also estimate the cost of pattern, if:
(a) Wood- is available at the rate ofRs. 12000/m3;
(b) Pattern maker is available at the rate ofRs. 320 per day and
takes 6 hours in preparing the pattern. Take 8 hours working
day.
(c) Overhead charges are 20% of material cost.
All dimensioanrseinmm
Fig.4S2.
Density of material = 7.2 gm/cc;
Cost of molten metal at cupola spout = Rs. 30 per kg;
Process scrap = 20% of net weight;
Scrap return value
Administrative
= Rs. 7 per kg;
overheads = Rs. 20 per hour;
2cm~I-2_0cm-IF2cm I
Sales overheads = 20% of factory cost; _.._F_ig. 4._~~~ _
,'--- ----,- Profit = 20% of factory cost. Consider metal shrinkage allowance of 10 mm/metre length,
Oht er expen diture are: metal machining allowance of 2' mm on each side on casting and
Labour Shop wood finishing allowance of 3 mm on each surface to be
Operation Time (min)
cost/hour overheads/hour finished, Also take the core print thickness as 30 mm on each
Moulding and
15 Rs.40 Rs.35 side.
pouring
Shot blasting 5 Rs. 35' Rs.30 ClOD
Fettling 6 Rs.30 Rs.30
The component shown in FigA.52 is obtained after machining

the casting. The pattern. which costs Rs. 5000 can produce 1000
----~---------------
-_- -"~.--
Machining Time
Calculation'
Learning Objectives
unit, you will be able to:
0' Understand the concept of machining

time, and the various terms (such as
length of cut, feed, depth of cut, cutting
speed, etc) used in this study.
0' Calculate the machining time for

various lathe operations such as turning, .
external relief turning, chamfering,
facing, knurling, drilJing, boring,
reaming, tapping, threading and taper
turning operations.
0' Estimate the machining time required

during shaping operation on a shaper,
0' Estimate the machining time required

during planing operation on a planer.
0' Estimate the milling time required on a

milling machine.
o Estimate the grinding time for a

cylindrical grinding operations.

Unit V I
Machining Time Calculation
To estimate the total cost of any product involving machining

operations, the machining cost is to be estimated primarily. In order to
estimate the machining cost, one has to calculate the machining time
required for these machining operations. After knowing the machining
time and rate of machining, the total machining cost can be calculated.
Therefore the estimation of machining time for various operations
such as lathe, drilling, boring, shaping, planning, milling and grinding
operations are very essential in the cost estimation activity.
5.1.1. What is meant by Machining Time?
./.. Machining time is the time for which the machine works on the
component, i.e., from the time when the tool touches the work to
when the tool leaves the component after completion of operation .
./ The machining time depends on the type and extent of machining
required, material being machined, speed, feed, depth of cut and
number of cuts required.
- - -_ ..
./ In addition to the actual machining time, an estimator has to

consider other time elements such as set-up time, handling time,
tear down time, down time and allowances to the workers.
5.1.2. Terms Used in the Study of Machining Time
The following terms, which will be mostly used in this chapter,
should be clearly understood at this stage.
1. Length of Cut
./ Length of cut is the distance travelled by the tool to machine the
workpiece.

Machining Time Calculation_~ I!~~~':1
-/ Unit: It is generally measured in 'rnm' .
./ Formula used:
I],
-/ Fig.5.2 illustrates the terms feed and depth of cut.
, nnachined '
Lengtth {APproach}+{,;~~rJe~~}+{over}
t-Pthofcut-s Rfotation
f = • a job
cut length 0 to be
./ Fig.5.1 illustrates the terms related to the length of cut for a cutting h-----'
operation. Tool
r:":
Over
travel Fig. 5.2.
-/ The feed and depth of cut for a particular operation depend on the
material to be machined, surface finish required and tool used.
4. Cutting Speed
-/ The cutting speed can be defined as the 'relative speed between the
tool and the job.
Total tool travel = Length of job + Approach + Over travel
-/ It is a relative term, since either the tool or the job or both may be
Fig. 5.1. moving during cutting. .~
./ Approach length is the distance a tool travels, from the time it ./ Unit: It is expressed in metres per minute (mpm) .
touches the work piece until it is cutttng to full depth. ./ Formula used:
._1
I
./ Over travel is the distance over which the tool idles before it enters ~DN
Cutting speed, S lOoO mlml~ ... (5.1)
I
and after it leaves the cut. --- -- - -_-- - -~ -- - -- ~---- -- ----- -- - -
I
.• ,,'_0,_ •. .• - •...• -
2. Feed 1000 x S
./ The depth of cutN is always perpendicular to the direction
./ Feed is the distance, through which the tool advances into the of feed motion.
workpiece during one revolution of the' workpiece or the cutter.
./ Unit: It is expressed in millimetres per revolution (mmlrev) or
millimetres per stroke (mm/str),
3. Depth of Cut
v" Depth of cut is the thickness of the layer of metal removed in one
cut or pass, measured in a direction perpendicular to the machined
surface.
or . .. (5.2)
. = 1t D rpm_
-/ The cutting speed depends on the cutting tool material, the work piece
material and the operation .
Now we shall discuss about the calculation of machining time for various
lathe operations .
, Is..lI Process Planning and Cost Estimation Machining Time Calculation li'i~:J-:1
1000 S
i.e., N =
1t x Davg
../ Turning is the process of removing the excess material from the where Average diameter of job
Davg
workpiece by means of a single pointed cutting tool. D+d
=
../ Formula used to calculate the turning time: 2
Let T Time required for turning in minutes, where D = Diameter of the job (or stock) ore.turning,
and d bef
f Feed per revolution in mm, = Diameter of the job after turning.
../ Considering over travel and approach:
L Length of the job (or stock) to be turned in mm, and Let 0 = Over travel in mm, and
N= Revolutions of the job per minute in rpm. A = Approach length in mm.
1000 x S If over travel and approach length are also taken into account, then
... [ From Eqn. (5.2) ]
1tD the time for turning formula becomes
where S = Cutting speed in meters/minute, and ·
A+L+O . ~
T = f xN
D = Diameter of the job to be turned in mm. I x Number of cuts requir~ ~.. (5.5)
We know that, Feed/min = Feed/rev x rpm. ./ The depth of cut should not exceed 3 mm in roughing operation
1 and 0.75 mm in fmishing operation.
and Time taken to turn unit length
Feed/ min INote I To find the number of cuts, we can use the following relation:
L Depth of material to be removed
.. Time taken to turn L mm length = Feed / min Number of cuts Depth of cut
= Length of the job to be turned or Number of cuts
D-d
... (5.6)
Feed / rev x rpm 2 x Depth of cut
Hence, "- -:1 T ~= ~f-N-~'\ ... (5.3)

where D . Diameter ofthe job before turning, and
../ Considering number of cuts: Practically, it is not always possible d Diameter of the job after turning.
to obtain the required dimensions in single cut i.e., in single pass. IExample 5.1 IA 80 mm diameter shaft is to be reduced to 60
So more than one cuts may be required. In this case the time for mm diameter. If
the depth of cut is 2.5 mm per pass, calculate the
turning is.given by minimum number of passes required.
Ir--T -=-.-f-~-.l\-J-X-·-N-um-b-eo-r--f·-c-'\.I-ts-r-e-q-u-d-e-d.-.'.
Given Data: D = 80 mm; d = 60 mm; Depth of cut = 2.5 mm.
(5.4)
To find: Minimum number of passes required.
But in this case the rpm (N) value is determined by using the mean
diameter of the job. Depth of material to be removed
Number of passes = Depth of cut
I;I~I~ Process Planning' and Cost Estimation Machining Time Calculation -------------\;·$~71
D-d To find: Total time taken to tum.
= @) Solution: We know that,
2 x Depth of cut
(80 - 60) . 1000 S 1000 x 30
-.
= 2 x 2.5 - 4 passes Ans. ~ N n x 25
nD
1 Example 5.2 I Estimate the machining time to turn a 3 em
= 381.97 rpm.
diameter mild steel bar 10 em long, down to 2.5 em diameter in a
.. ~
single cut, using high speed steel tooL Assume the cutting speed of Time for turning, T
f xN
the tool to be 30 m/min and a feed of 0.4 mm per revolution. 150
= 0.1 x 381.97
= 3.926 min
[A.U., Nov/Dec 2009J
Given Data: D = 3 em = 3Q mm; L = 10 em = 100 mm; The job mounting time 45 sec
= 4650 . 07
d = 2~5 em = 25 mm; single cut; S = 30 mlmin; f = 0.4 1Il 1n . tnln
5'
mmirev. =
To find: Machining time to tum. .. Total machining time Turning time + Mounting time
I
© Solution: We know that the time required for turning, 3.926 + 0.75
L 4.676 min Ans. ~
T =
fxN ( 'Example 5.4 IA mild steel bar is turned on a lathe, the cut
where N rpm of the job being taken 0.6 em deep and feed/rev as 0.15 em. Assume the cutting
1000 x S 1000 x 30 speed 25 m/min, find the time required to reduce the barfrom 25 to
=
30
= 318.31 rpm.
1tD 1t x 20 em diameter. Length is taken as 40 em.
o
Machining time to turn, T =
L Given Data: Depth .of cut = 0.6 em = 6 mm; f = 0.15 ern/rev =
fxN 1:~~m/r~v; S = ~S mlmin; D = 25 cm =:= 250 mm; d_=_40 cIJl_-==.20_0
- - - - -.-"--100 .
= mm; L = 40 em = 400 mm.
0.4 x 318.31
To find: Time required for turning.
= 0.785 min Ans. ~
@) Solution: As the depth of cut is given, first we have to find the
I Example 5.3 I
Estimate the total time taken to turn a 15 number of cuts (or number of passes)' required to complete the
em long, 2.5 em diameter mild steel rod to a diameter of 2.3 em operation.
in a Depth of material to be removed
single cut: Take cutting speed as 30 m/minc feed 0.1 mm/rev and the
Number of passes
mounting time in a self-centering 3-jaw chuck as 4S sec .. Neglect Depth of cut
time taken for setting up tools, etc. D - d
= --- - - --
2 x Depth of cut
Given Data: L = 15 em = 150 mm; D = 2.5 em = 25 mm;
d = 2.3 em = 23 em; S = 30 m/min; f = O~1 mmlrev; Mounting = (250 - 200) = 4.166 say 5.
2x6
time
= 45 sec.
5i61
1 Process Planning and Cost Estimation Machining Time Calculation . E~I;~1
1000 S
We know that, N .. Time required for turning,
nD
Ll
1000 x 25 TI == f x N, x Number of passes
= n x 250 = 31.83 rpm.
95
" Time required for turning, = 7.5 x 318.3 x 4 = 0.159 min.
L Step II: For turning from 40 mm and 55 mm long.
T = f x N x Number of cuts required
D-d
400
Number of passes =
2 x Depth of cut
= 1. .5 x x 5 = 41.89 min Ans. ~
40-30.
3.1.83 = 2 x 3 = 1.66 say 2
I Example 5.5 What is I
the machining time to turn
--r----_ 1000 S 1000 x 60
1[
=
-e- -eo-
Fig. 5.3. The material is
the dimensions given in ~ +----_. ~ - --' --_._ n D2 1t x 40
~
goo . ~ M 477.46 rpm.
brass, the cutting speed L.,..
with H.S.S. tool being 60
I Time required for turning, T2 L.
f x N2 x No. of passes
I
-'-"' .....J
m/mtn, and the feed is 7.5 50 mm .1.40 mm •• 55mm

55
mm/rev., depth of cut is 3 = 7.5 x 477.46 x 2
mmperpass. Fig. 5.3. = 0.0307 min
Given Data: S = 60 m1min; f = 7.5 mm/rev; Depth of cut = 3 Total turning time, T = T 1 + T2
mm per pass.
To find: Machining time to tum. 0.159 ± 0.0307
O.189? min Ans. ~
@> Solution: From the Fig.5.3, it is clear that the turning will be
done in two steps. In first step, a length of 40 + 55 = 95 mm will be Aliter (i.e., Alternate Method):
reduced from 60 mm ~ to 40 mm ~. In the second step, a length of 55 This problem can also be solved by taking the average diameter of
mm will be reduced from 40 mm to 30 mm ~. the workpiece into consideration and thereby the average. rpm. But this
Step I: For turning from 60 rnm 4> to 40 mm and 95 mm long. method gives approximate results only.
Number of passes = D-d Average diamete.rOf} = 60 + 40 + 30
2 x Depth of cut the workpiece 3 - 43.33 mm
60-40 1000 S
= 2 x 3 = 3.33 say 4 1
0
00 S 1000 x 60 Average rpm, Navg =
1t Davg
1000 x 60
n Dl
= n x 60 = 318.3 rpm. = n x 43.33 = 440.74 rpm.
li5~-11l'1 Process Planning and Cost Estimation Machining Time Calculation lts~~iiil
Step I: To tum from 75 mm to 70 mm and 170 mm long.

Then, x Number of passes 75--70
f x Navg
Number of cuts = '2 x 2 = 1.25 say 2
95
= 7.5 x 440.74 x 4 = 0.1148 min.
.. Time required for turning, T1 !i_ x Number of cuts
fxN
and x Number of passes
f x Navg
170 x 2
0.2 x 350 = 4.857 min.
55
= 7.5 x 440.74
x 2 = 0.0332 min. Step II: To tum from 70 mm <p to 35 mme and 110 mm long.
.. Total turning time, T = T 1 + T 2 = 0.1148 + 70-35"
0.0332 Number of cuts = 2x 2 = 8-.75 say 9
= 0.148 min, Ans. ~ 110

x9 = 14.14I11in.
I Example 5.6 I Calculate the machining time of a .. Time required for turning, T2 ----
0.2 x 350
centrifugal
pump shaft shown in Fig.5.4. The bar stock diameter is 75 mm and
Total turning time, T T} +T2
finished dimensions are shown in sketch and all are in mm.
Assume cutting speed as 350 rpm for a depth of cut 2 mm and 4.857 + 14.14
feed/revolution as 0.2 mm: 18.997 min Ans. ~
./ An external relief opera- L
tion is the removal of

_material from a
previously
turned surface along the
30 ., I~. 30 .. I~ 30 same axis and within the
limits of turned area, as Fig. 5.5. External relief
shown in Fig.5.S.
To find: Machining time of a centrifugal pump shaft.
Fig. 5.4. (§) Solution: The turning will be done in two steps. Refer
Given Data: N = 350 rpm.; Depth of cut = 2 mm; Fig~5.4.
f = 0.2 mm/rev.
./ The cutting tool is similar to turning tool except that it is square nosed .
./ The method of calculating the time for external reiief is same as for
turning.
IT = ~ x Numberofcuts I
/s.I2) 1 Process Planntfz'g):md Cost Estimation

Machining Time Ca!cu!ation-'-- I;s.:j.tl
t::§xample ill Find the
../ Formula used: Formula for calculating the time for chamfering is
time to turn the external relief
the same as· for tumin 0 eration.
shown in Fig.5.6. The material
L
is mild steel, cutting speed Time for chamfering, T
/xN
60 m/min., and the feed is 0.2
... [ same as equation (5.3) ]
min/rev.
I Example 5.8 IA 25 em diameter bar is revolving at 65 rpm.
Fig. 5.6. How much time it will take to machine a 45 by 3.125 mm chamfer 0
Given Data: S 60 m/min.; f 0.2 mm/rev. as shown in Fig.5.B, andfeed is O.3_mm.

= = ~
8Bf
Given Data: y7'?6'-?]1?) I
To find: Time to tum the external relief. 0=259 mm;
nD
© Solution: ..N = 1000 S N = 65 rpm.; L = 3.125 mm;
477.46 rpm. Fig. 5.8.
f =0.3 mm.
1000 x 60
To find: Time for chamfering (T).
~ x 40
L L 3.125
Time to tum, T © Solution: T = f xN = 0.3 x 65 = 0.16 min. Ans. ~
fxN
38 I Example 5.9 I
A mild steel holt 24 mm diameter is rotating at
0.2 x 477.46 0.398 min. Ans. ~ 370 rpm. How much machining time is required to make 45 0
chamfer by 8 mm, as shown in Fig.5.8(a). Take feed as 0.25 mmlrev.

Given Data: d = 24 mm;
!ff=6]_1
../ Chamfering is the operation of removing material from the edges
of external or internal diameters, as shown in Fig.5.7. N=370 rpm.;
- -- - - -,/-
Chamfering: is done to faciiitate the entering of mating--pans to" ------
--- - ---1=-0:25 'mm/rev. --
form a seat or to remove sharp edges: --j 1";;8 mm
Tofind: Time for chamfering. Fig. 5.8. (a)
©Solution:
Let AB Length of cut required for chamfering
Chamfer (Internal) From Fig.5.8(a),
o
8
sin 450. = AB or AS = 8
.= l1.314mrn
sin 45 0
Chamfer (External) L 11.314

Time for chamfering, T =
f xN 0.2 x 370
Fig. 5. 7. Chamfer (External and Internal) = 0.153 minutes Ans.-,p
.Process Planning 'and Cost Estimation Machining Time Calculation --------li
.;~.l:~1
= 318.31 rpm.
·L 15
./ Facing is the process of removing material from the ends of the job .. Time for facing on one end, T --
fxN
=
0.2 x 318.31'-/" I",
by moving the tool perpendicular to the axis of the job, as shown in = 0.2356 min.
Fig.5.9(a) and Cb). . Then, Total time for}
facing both ends
= 0.2356 x 2
Work = 0.471 min. Ans . ."
I Example 5.11 , Calculate the machining time to face on a cast
o iron flange shown in Fig.5.10. Assume speed of rotation of the job
as 80 rpm and cross feed as 0.6 mm/rev.
Given Data: N = 80 rpm.;

Facing tool
(a) Facing a solid shaft (b) Facing a hollow hole f = 0.6 mm/rev.
Fig. 5.9. To find: Machining time to face (T) .
./ Formula used: The time taken for facing is calculated in the
same way as for turning.
...
Time for facing ~ [same as eqn, (5.3)] Length of cut, L i CD

1
-d) Fig. 5.10.
But here L = Length of job or length of cut

" 2 (150.- 80) = 35 mm
1 _L_ _ 35
'2 x Diameter of job, for solid jobs .. Time for facing, T
f xN 0.6 x 80
1
_.-,=. - '2 (D ~ ~d),
.
for hollow
.
jobs.
= - o.729 min;-Ans~ '"W
I Example 5.10 I Estimate the machining time to face both ends

./ Knurling is the operation of upsetting material so as to produce
of a workpiece of 30 mm steel rod in .one cut, if the speed is
= = ~~meler
cutting
diamond-shaped or straight-lined patterns 'on the surface of the
30 m/min and cross feed as 0.2 mm/rev. .
material, as shown in Fig.5.1 1.
Given Data: D == 30 mm; S = 30 m/min; f = 0 .2 . mmI rev.
To find: Machining time to face. -1.-----.--
I :
Knurled
@ Solution: We know that, 1t D 1t x 30

D 30
Length of cut, L = 2 = 2 = 15 mm
1000 S 1000 x 30
N=
I Length of I
. ~
Fig. 5.11. Knurling

Machining Time Calculation I:j.$~l'tl
1'$.l~':I Process Planning and Cost Estimation
the total time required for turning it assuming cutting speed as 30
~ Knurling is done to provide gripping when the job is grasped by
m/min, feed as 0.02 em/revolution and time required for setting and
hand. The handles of gauges, hand screws, slip bushings, etc.,
mounting of the job in a three jaw chuck is 30 sec. Neglect the tool
are often knurled.
setting time. What is the time required for knurling 5 em length at
~ The knurling is obtained with the help of tools called 'knurls' 20 m/min and feed 0.03 em/rev. fA. u.. Nov/Dec. 2005J
and the operation may be performed either from cross slide. or
© Solution: To find turning time:
~
from turret of a lathe.
Formula used:
.
The cutting
time for knurling
.
operation is We know that, N =
1000 S
1tD =.
1000
1t X
x
40
30
= 238.73, rpm.
/
estimated in the same manner as for plain turning.

. . Length of cut Time for turning, T = f x N
=
f sx_+N~
.. Time for knurhng (feed) (rpm) ... [same as eqn. (5.3)]
50 100
I Example 5.12 I
A taper gauge -as shown in Fig. 5. 12 is to 0.2 x 238.73 + 0.2 x 238.73 = 3.14 min
be knurled
25
by a high speed knurling tool. Assuming cutting speed of Job setting and} _ 30 sec = -
30
= 0.5 min
mounting time 60
m/min and a feed of 0.3 mm/rev., find the time required for
knurling,
... Total turning time Turning time + Mounting time
Given Data: s = 25 m/rnin; = 3.14 + 0.5 = 3.64 min Ans.""'6;l
f = 0.3 mm/rev. 105mm To find knurling time: We know that,
To find: Time required for knurling, 1000 S 1000 x 20
N
1tD
1t x 38 = 167.53 rpm.
© Solution: N = 1000 S Fig. 5.12.
1tD L 50
1000 x 25
Time for knurling =
fxN 0.3 x 167.53 = 0.99 min
=
= 0~99 x 60 ~ -59.69 sec .Ans ..."
From Fig.5.12,
Length of cut, L = 105mm
~ Drilling is the process of producing holes in the material.
= h_ = 10_5
Time for knurling
fxN 0.3 x 361.71 ~ The drilling operation is done on the lathe by holding the drill in
0.9676 min. tail stock and forcing it into the rotating workpiece.
= 0.9676 x 60 = 58 sec Ans$"'" ~ Formula used: Time required for drilling hole can be calculated
I
[ EXample 5.13 A 15 em long M,S bar is to he turned from 4 em by using the following formula:
dia in single cut in such a way that for 5 em length its dia is reduced . .. _ Depth of hole to be produced _ ~
to 3.8 em and remaining 10 em length is reduced to 3.4 em. Estimate
Time for dnllmg - (Feed! rev) x (rpm) f xN
1;;'I~~al Process Planning and Cost Estimation
Machining Time Calculation h~~i;~,1
[Example I
5.14 Find the time required to drill 6 holes in a
rljfferent values of rpm. So we have to use the smaller
two values.
rpm of those
casted flange each of 1 em depth, if the hole diameter is 1.5 em.

1000 Ssteel
Assume cutting speed as 20 m/min and feed as 0.02 em/rev. To find N steel: Nsteel =
1txD
1000 x 25
Given Data: Number of holes = 6; L = 1 em = 10 mm; D = 1t x 10 = 795.77 rpm.
1.5 em = 15 mm; S = 20 m/min;f = 0.02 em/rev = 0.20 mm/rev
1000 X Stitanium
To find: Time required for drilling. To find Ntitanium : Ntitanium = 1txD
@) Solution: N = 1~0~ S = 1~~ ~~o = 424.41 rpm. 1000 x 10
= 1t x 10
= 318.31 rpm.
',! : Here, Length of cut, L Depth of hole = 10 mm .. Drilling operation should be carried out at 318.31 rpm.
L
Time for drilling, T = fxN
Step I: Time taken to drill through 80 nun thick steel plate,
Ll 80
10
= 0.2 x 424.41 f steel X N 0.25 x 318.31
0.118 min. or 7.08 sec. Ans. ~ 1.005 min.
Time for drilling 6 holes 7.08 x 6 = 42.48 sec. Ans. ~ Step II: Time taken to drill through 20·mm thick titanium plate,
I Example 5.15 I
A 100 mm thick laminated plate used L2 20
in =
pressure vessels consists of 80 mm: thick steel plate cladded with f titanium X N 0.2 x 318.31
titanium plate of thickness 20 mm. A 10 mm diameter hole is to be
0.314 min.
drilled through this composite plate. Estimate the time taken for
drilling. this. hole if,. cutting. speed. o./steel- and- titanium are 25 .:. Total time for drilling- =- -T-
_.1. _ 1
+-Tr=~+.-e05-+--0:3-14-.- -.
_._.--.-.----
--.-.
mm/min and 10 mm/min respectively. Also the feed of drill for steel @) Solution: Since the drilling in the laminated plate is to
and titanium are 0.25 mmlrev and 0.20 mmlrev respectively. be done in one operation, therefore we .have to keep the
fA. u.. Apr/May 2008J constant rpm throughout the operation. But for steel and
Given Data: L = 100 mm; Ll = 80 mm; L2 = 20 mm; D = titanium, we have two
10 mm; Ssteel = 25 mlmin; Stitanium = 10 mlmin; f steel = 0.25 mm/rev;
ftitan;um = 0.2 mmlrev.
Tofind: Total time taken for drilling.
::: 1.319 min. or 79.14 sec. Ans. ~
.., Boring is the operation of enlarging or finishing an internal hole which

has been previously drilled.
-./ The formula used to find the time for boring is similar to that used for
simple tuming.
= Length or depth to be bored
Time for boring
(Feed / rev) x (rpm)
!SizOl Process Planning and Cost Estimation
Machining Time Calculation ll~~~;I:1
I Example 5.16 I
A hollow spindle is bored to enlarge its
1000 S 1000 x 30
hole
diameter from 15 mm to 20 mm upto 80 mm depth in single cut. 1tD}
=
1tx15
Estimate the boring time, ifcutting speed is 20 m/min., and feed is
0.25 mm/rev, = 636.62 rpm.
Ll
Given Data: L = 80 mm; S = 20 m/rnin.; f = 0.25 Time for drilling, T 1 = 100 . . 8.
mm/rev. f = 0.25 x'636.62 = 0.62 mm
xN1
To find: Estimate the boring time.
Step II: For boring the hole with 25 mm drill for a length of
1000 S 1000 x 20 40mm.
@Solution: N =
1tD
= rt x 15 1000S 1000 x 30
1t D2 1t x 25
= 424.41 rpm.
_L_ _ 80
= 381.97 rpm.
Time for boring, T L2
fxN 0.25 x 424.41 . Time for boring, T2 =
f xN2
= 0.754 min or 45.24 sec. Ans. ~
40
I Example I
5.17 Calculate the time required for drilling a 0.25 x 381.97 = 0.419 min.
component as shown in Fig.5.]3. Assume the cutting speed as Total time for drilling, T = T} +T2 = 0.628 + 0.419
30 m/min andfeed as 0.25 mm/rev.
= 1.047 min. or 62.82 sec Ans. ~
Given Data: S = 30 mlmin.; f = 0.25 mm/rev. I Example 5.18] What will be the machine time required to
To find: Time required for rough bore, to second bore and to finish bore a soft cast iron
drilling. cylinder whose diameter is 220 mm and the length of bore is
26Q_mm. _.. _.. ....
© Solution: The drilling will (i) Rough bore 39 rpm, 2.857 mm feed:
be done in two steps. In a first
(ii) Second rough bore 45 rpm, 0.987 mm feed.
step, a hole of 15 mm for 100
mm length will be. drilled. In the (iii) Finishbore 25 rpm, 5.75 mm feed: fA. u, Nov/Dec 2012J
second step, a hole of 25· mm is Given Data: D = 220 mm; L = 260 mm,
bored for 40 mm length. Refer To find: Time required to rough bore, to second bore, and to finish
Fig.5.l3. I. 140mm I bore.
© Solution: (i) Time for rough bore (T 1):
Fig. 5.13. Given that, f 2.857 mm and N = 39 rpm.
Step I: For drilling the hole with 15 mm drill for a length of L 260
100mm. T1 = f x N - 2.857 x 39
= 2.333 min Ans. ~
-_._---_ ..._--
l','s~z~:.I Process Planning and Cost Estimation

Machining Time Calculation I$~~~1
(ii) Time for second rough bore (T2):
Given that, f 0.987 mm and N = 45 rpm. ~ Tapping is the operation of cutting internal threads with the
260 help of a tool called tap.
0.987 x 45 = 5.854 min. Ans.'"
~ Formula used: The tap has to cut
(iii) Time for finish bore (T3): its own lead before it actually
Given that f = 5.75 mm and N = 25 rpm. starts tapping, as shown in
Fig.5.14. For practical purposes,
., T 3 = 5.7~6~ 25 = 1.808 min Ans • ." the lead is usually taken as half
the nominal diameter of the tap
.. Total time to rough bore, second bore and finish bore
Tl + T2 + T3 = 2.333 + 5.854 + 1.808
used.
Minor dia
Major dia _
--f-~~
9.995 min. or 599.7 sec Ans . ." Fig. 5.14.
Actual tapped length L+-2 D
~ Reaming is the process of removing a small amount of material where L Length (or depth) of tapped portion, and
from a previously drilled or bored hole for perfecting the hole. Diameter of tap used.
D -
Length travelled by tap
~ Reaming is carried out by using a tool known as reamer. .. Time taken for tapping = (Feed / rev) x (rpm) ... (5.7)
used:
(L+~}
~ Formula
Length of cut ... (5'.8)

Time for reaming = Pitch x rpm
(Feed/rev) x (rpm)
[ ... J>i~ch=Feed/rev L._
I Example- .3~19'1'" ~stlm(lte tJi~ --time -lor ---reaming- ~- --ia- ;;,~ ./ The form~i~ S.7 ~d 5.8 give the time required to push the tap
- .
inside the workpiece. Time for returning the tap is taken as"2
1
of
diameter hole having 26 mm depth to make it 18.3 mm diameter
hole. Take the cutting speed as 15 m/min andfeed 0.3 mm/rev. the time required for pushing it in the workpiece.
Given Data: D = 18 mm; L

f == 0.3 mmlrev.
= 26 nun; S = 15 mlmin;
':'otal time for tapping
HL+¥)
== Pitch x rpm . .. (5.9)
To find: Time for reaming.
INote I If T.P.C. (i. e., Threads Per Centimeter) is given, then
@'Solution: N = 1000 S = 1000 x 15
265.26 rpm.
1t D 1t x 18
L 6 0.3 x 265.26
:. Time for reaming, T =
fxN =-- - 2 -
-
Pitch T.P.C. ... (5.10)
1 =
= 0.327 min or 19.6 sec Ans • ."

Is.zjl Process Planning and Cost Estimation Machining Time Calculation ~
I Example 5.20 I Estimate the time required for tapping a To find: Time required for tapping.
hole
with 25 mm tap (3 mm pitch tap) to a length of 50 mm: For return 1000 S 1000 x 10
© Solution: N =
stroke the speed is 1% times the cutting speed. Take the cutting 1tD 7t x 20
speed as 8 m/min. 159.15 rpm.
Given Dataz, D = 25 mm; Pitch = 3 mm; 1 1
We know that, Pitch = T.P.C. = Threads per em
L = 50 mm; S = 8 m1min.
To find: Time required for tapping. ~ = 0.333 em = 3.33 mm
1000 S 1000 x 8
© Solution: N = 1t D 1t x 25 = 101.86 rpm. L+-
D
2
L +-
D F:" F·.' Time for tapping/cut, T1 = Pitch x rpm
2
.: Time for tapping, T1 =
Pitch x rpm 35 + (2~)
= 0.277 min
50 + (2;) 3.33 x 159.15
3 x 101.86
0.2045 min Given that, Return speed = 3 x Cutting speed
Given that,
or Return time, T2 3"1 .,
x Tappmg time
1
Return speed 1 Y2 x Cutting speed 3" x 0.277 = 0.0923
or Return time, T2 '23 "

Tappmg time Total time for one cut = T~·+ T2
x = 0.277 + 0.0923
2
= 3
x 0.2045 = 0.1363 min 0.3693 min:
.. Total time for tapping Tl +T2

But the number of cuts required 4 cuts
.. Total time for tapping = 0.3693 x 4
. = 0.2045 + 0.1363 = 1.4772 min or 88.632 sec Ans. 4Ofi;I
= 0.3408 min or 20.45 sec Ans.~

I Example 5.22 I Calculate
the drilling and tapping time for
Example 5.21 I An operator is required to tap a hole with
t producing threads in a mild steel sheet of 25 mm thickness. The size
20
mm diameter tap to a length of 35 mm having 3 threads/em: The S = 10 m/min; n =4.
cutting speed is 10 m/min and the number of cuts required are 4.
The return speed of the tap is to be 3 times the cutting speed. How
much time will be taken to cut this internal thread? Neglect the time taken for setting up and approaching and
overtravelling of tools. fA. U; Nov/Dec. 2006J
Given Data: D = 20 mm; L = 35 nun; T.P.C. = 3;
of H.S.S.Downloaded From
drill to be : www.EasyEngineering.net
used is 20 mm and the number of threads to be Downloaded From : www.EasyEngineering.net
cut is 3 per em. Taking cutting speed and feed for drill as 20 m/min
and 0.25 mm/revolution respectively, .tapping speed as 5 m/min.
1;~~,~~I Process Planning and Cost Estimation' Machining Time Calculation rS~Z71
© Solution: (i) Tofind drilling time: : Pitch for a single start thread Pitch of the thread
Given Data: t = 25 mm; D = 20 mm; S = 20 mlmin; Pitch for a multi-start thread = Pitch x Number of starts
f = 0.25 mm/rev. (ii) Calculation of number of cuts:

N 1000 (20) = 318.3 rpm We know that, for threading upto full depth will require several
1t (20) cuts. Because a single cut cannot give the full depth threading. The
_L_ _ _ ;2;;;;..;5~_ number of cuts can be calculated using the following relation:
:. Drilling time, T 1 25 . -
fxN 0.25 x 318.3
Number of cuts = Threads per em ' for external threads
0.314 min Ans."",
Threa;s2 per cm ' for internal thread
(ii) Tofind tapping time:
Given Data: L = 25 mm; D = 20 mm; Threads per em = ... (5.12)
3; S= 5 m/min. I Example 5.23 I Estimate
the time required for cutting 3 mm
1000 (5) pitch threads on a mild steel bar of 2.8 em dia and 8 em long.
N
1t (20) 79.58 rpm Assume the cutting speedfor threading as 15 m/min.
1 1 [A.U., Nov/Dec. 2005}
Pitch, p T.P.C - 3 = 3.333 1000 S. 1000 x 15
© Solution: N 170.52 rpm.
1tD 1t x 28
2 0
L+D
2 25+ ( 2 Threads per .cm
1
=
1
0.3 = 3.333
)
" Pitch
:. Tapping time, T 2 = 3.333 79.58
Pitch x rpm x
25
0.132 min or 7.92 sec Ans • ." Number of cuts Threads per em ' for external threads
- 25·'-'-"--'--"--'" -- -. . -- _.--- -- ._---_
3.333 = 7.5, say 8

')
./ Threading is the process of removing material to produce helix on L

Time for threading/cut = Pitch x N
external or internal circular surface for fastening purposes.
80
../ Threads can be cut on engine lathe with the help of a single point = 3 x 170.52
= 0.156 min
cutting tool or on a turret lathe with the help of a die head. .
\ '. ' Time for 8 cuts = 0.156 x 8
./ Formula used: (i) The formula for calculating the time required is = 1.25 min or 75 sec Ans. ~
similar to that for ruming except feed is replaced by pitch or lead.
I Example 5.24 I Calculate
the time required for cutting
. . _ Lensfu; of cut. { No.oq 4 threads per em on an aluminium bar stock of 40 mm diameter
and
..
x
Time for threading - (Piitc h or l ea d) x (rpm ) cuts J
for a length of 90 mm: Assume cutting speed for aluminium bar as
... (5.11) 11 m/min. Assume suitable approach and overtake for the toot.
Machining Time Calculation ~
IS~~81 Process Planning and Cost Estimation
1000 S 1000 x 25
© Solution: N
Given Data: T.P.C. = 4; D = 40 mm; L = 90 1tD 1t x 43.75
mm;
S =·11 mlmin. 181.89 rpm.
To find: Time. for threading .. DeQth of thread 1.64

Number of cuts .=
0.125
Depth of cut =
© Solution: Pitch 1 _ 41 = 0.25 em
Threads per em
= 13.12,- say 14
2.5mm
1000 S 1000 x 11 1 1
N Pitch =
1t D = 1t x 40 Threads per em 3
87.53 rpm. - 0.333 em = 3.33 mm
25 N b f t
Number of cuts = .""Thr ' external threads Length of cut
ea fOF .. Threading time x urn er 0 cu S
d
spercm Pitch x Speed .
2 5
" "' .4 = 6.25, say 260
7 --~..;;". -- x 14 6min Ans.·"
3.33 x 181.89
Take Length of approach = .5 mm
and Length of overtake 5mm
Length of tool travel 90 + 5 + 5 = 100 mm I Example
the time required is manu-
Time for threading =. Lengt~ of tool travel x {Nu:rber} facture the tapered cylin-
.. PItch x N cuts
drical job of dimensions;
100 minor diameter 30 mm,
= 2.5 x 87.53
x 7 = 3.199 min Ans."1;J
major diameter 80 mmmlmin;and
J
·1 Example 5.25 Estimate the threading time on a lathe to cut
Tofind: Threading
D=43.75
time.
mm.
square thread with the following assumptions:

Length of thread = 260 mm;
Number of thread = 3 per cm;
Cutting speed = 25 m/min;
Diameter of thread = 43.75 min;
Depth of thread = 1.64 mm;
Depth of cut = 0.125 mm/pass.
Given Data: L =260 mm; T.P.C. = 3; S = 25
length 120 mm from a given
round bar of 80 mm diameter
.and 120 mm length.
Assume: Cutting speed = 75 m/min. Fig. 5.15.
Max. feed by compound rest = 0.05 mmlrev
Depth of cut should not exceed 4 mm:
[A.U., Apr/May 2005 & May/June 2006J
Given Data: D = 80 mm; L = 120 mm; S = 75 m1min;
f = 0.05 mmlrev; Depth of cut = 4 mm.
T9.find: rime for taper turning.
Process Planning and Cost Estimation Machining Time Calculation ll:~~~~:OO:1
@Solution: Refer Fig.5.15. Let BC be the length of cut required
for taper turning.
Be = ~ BE2 + EC2 = -v (25)2 + (100)2 I Example 5.27 IA
mild steel bar 120 mm long and 40 mm
80-30
[ ... BE 2 = 25 mm ] in diameter is turned to 38 mm diameter and was again turned to
a diameter of35 mm over a length of 50 mm as shown in the Fig.
= 103.08 nun.
5.16. The bar was chamfered at both the ends to give a chamfer of 45 0
In this case, x4
mm after facing.
Calculate the machining time. Assume cutting
EF speed of 50 mlmin and feed 0.3 mm/rev. The depth of cut is not to
Number of cuts required = Depth of cut
exceed 3 mm in any operation. [A. U; Nov/Dec 2011J
EF
From ~EFC, sin e Ee 1'-,
t i
or EF EC x sin e ... (i)
From ~CBE, sin e = BE
BC
25
='0.2425
103.08
EF 100 x 0.2425 All dimensions are in mni
= 24.25 mm ... [From (i)]
24.25 ' Fig. 5.16.
Then, Number of cuts -4- = 6.0625, say 7 cuts
Given Data: S = 50 mlmin; f = 0.3 mm/rev;
1000 S 1000 x 75
N = nD-- - 1'':- x 80
Depth of cut = 3 mm.
- 298.41 rpm,
To finds Total machining time.
Length of cut . ' Solution: First operation: Turning from 40 mm <p to 38 mm <p
(§)
_:.Time for taper turning = Feed x rpm -x Number of cuts
and 120 nun long.
103.08
N= 1000 S 1000 x 50
0.05 x 298.41 x 7 397.89 rpm.
nD 'it X 40
48.36 min Ans • ."
L
.. Time taken for turning, T1
f xN
120
= 0.3 x 397.89
1.005 min
15~3~H Process Planning and Cost Estimation
Machining Time Calculation .: ---:-I,s~a~U
Second operation: External relief from 38 mm ~ to 35 min <P and Machining Time:
50 mm long.
Total machining time, T = T1+ T2+T3+T
4
1000 S 1000 x 50
N = 1t D = 1t x 38 = 418.83 rpm. = 1.005 + 0.4 + 0.302 + 0.064
= 1.771 min or 106.26 sec Ans. ~
L
Time taken for external relief, T 2 =
fxN I Exaniple 5.28 I Calculate
the machining time required to
50 produce one piece of the component shown 'in Fig.5.17 starling/rom
0.3 x 418.83 25 mmbar.
= 0.4 min
Third operation: Facing of both ends,
38 . -e-
Here L = Length of cut =2 = 19 nun
LO
D 38 mm; S = 50 mlmin.
20
1000 S I 10 I'
N
nD 8 20 0
I· l I• I I_
1000 x 50
rr x 38 = 418.83 rpm. All dimensions are in mm
L
Then, Time for facing one end Fig. 5.17.
f xN
The following data is available.
19 2 .
0.3 x 418.83 = 0.151 min For turning: Cutting speed = 40 m/min
.. Time for facing both ends, T 3 = 0.1512 x 2 = 0.302 min Feed = 0.4 mmlrev.
Fourth operation: Chamfering 45 x 4 mm on both 'sides."
0
. . _ ..... _.. Deptb of-cut = ._~.5mmlper.pl1:~s.. . ..
Length of cut = 4 mm; D = 38 mm; S = 50 m1min. For thread cutting: Cutting speed = 8 m/min
:. N =
1000 S
=
1000 x 50 Given Data: Sturn = 40 mlmin; f turn = 0.4 mm/rev;
nD 1t x 38 Depth of cut = 2.5 mm; Sthread = 8 mimin.
418.83 rpm. To find: Machining time for the manufacture of one component.
Time for chamfering on one side
L @) Solution: Refer Fig.5. i7.
fxN First operation: Turning from 25 mm <l> to 15 mm cp.
4 Length of cut = 20 + 30 = 50 rom;
= 0.3 x 418.83 = 0.032 min
D 25mm
Time. for Chamfe?ng} T = 0.032 x 2 = 0.064 min 1000 Sturn 1000 x 40
' on both sides 4
N
1tD
=
n x 25
= 509.~ rpm.
o
Machining Time Calculation -,- nS.~~:~.1
l,s~~, ~ Process Planning and Cost
Estimation L
D-d Time for threading, T3 = x Number of cuts
Number of cuts Pitch x N
25 x Depth of cut
20
25 -15
= 2
1.5 x 254.65 x 4 = 0.209 min
2 x 2.5
Machining Time:
Time required for turning, T1 L~. x {Number Of}
f turn x N cuts Total machining time = T1+T2+T3
50 = 0.491 + 0.088 + 0.209

x 2
0.4 x 509.3 = 0.788 min or 47.28 sec ADS. ~
= 0.491 min I Example 5.29 I

Estimate the machining time required for
Second operation: Turning from 15 nun to 10 mm <1>. manufacturing a shaft shown in Fig.S.lS from a mild steel stock of
26 mm diameter. Assume:
L = 30mm; D= 15mm.
Feed for turning operations = 0.2 mm/rev;
1000 S 1000 x 40
N
1tD 1t x 15
848.82 rpm Cutting speed for turning and knurling operations = 20 m/min;
Cutting speed for threading = 12 mlmin;
D-d
Number of cuts Depth of cut not to exceed = 3 mm;
2 x Depth of cut
Number of cuts for threading = 5.
15 -10
2 x 2.5
= 1
30
--
r2 mm pitch I
Time for turning, T2 = ~
0.4 x 848.82 x 1
-t------
-e-
10 -N
N N
= 0.088 min I _. -
_ .....
...
Third operation: Threading M lOx 1.5

t -, ,
t- -
_6_5
• I~_. _35_,~1,_2_5--t. _.
L = 20 mm; Feed = 1.5 mm; D = 10 mm

Pitch
1000 x 8 .
1000 Sthread = 1t x 10 = 254.65 rpm Fig. 5.18.
N = 1tD
Threads per em 25
= Pi!Ch' = o.~5 :;: 6.666 = 6.666 = 3.75, say 4.
Number of cuts 25
= Threads per em ' for external threads
Given Data: f turn = 0.2'
mmlrev; Sturn = Sknurling = 20
mlmin; Sthread = 12 mlmin;
Depth of cut = 3 mm; Number
of cuts for threading= 5.
To find: Machining time

required for manufacturing a
shaft.
Machining Time Calculation I;s~~g.;1
!SS3:61 Process Planning and Cost Estimation
1000 x 20
© Solution: = 1t x 25 = 254.65 rpm.
First operation: Step 1: Turning from 26 mm to 25 mm and L 10
Time for knurling, T 5 = 0.196 min
135 mm long. f x N = 0.2 x 254.65
N = 1000 S 1000 x 20 Third operation: Threading for 25 mm long.
1t D.
1t x 26 = 244.85 rpm.
Pitch 2 mm
L 135
Time for turning, T1 Number of cuts = 5 ... (Given)
fxN 0.2 x 244.85
1000 x S thread 1000 x 12
2.757 min N
1tD 1t x 16
Step 2: Turning from 25 mm to 23 mm and 125 mm long.
238.73 rpm.
1000 S 1000 x 20
N = = L
1tD 1t x 25 Time for threading, 16 = Pitch x N x Number of cuts
= 254.65 rpm. 25
125 2 x 238.73 x 5 =,0.262 min
:. Time for turning, T2 0.2 x 254.65 = 2.454 min.
Machining time:
Step 3: Turning from 23 mm to 22 mm and 60 mm long.
 Machining time reqUired} =
1000 S 1000 x 20 for manufacturing T 1 + T 2 + T 3 + T4 + T 5 + T 6
N
nD it x 23 = 2.757 + 2.454 + 1.084 + 0.432 + 0.196 + 0.262
= 7.185 min Ans . ....,
276.79 rpm.
., Time for turning, T3

60 I Example 5.30 IA 60 mm rod of aluminium to be machined on
0.2 x 276.79 = 1.084 min
a lathe, the finished size is shown in Fig. 5. 19. The length of rod is
Step 4: Turning from 22 mm tV to'16 nun tP and 25 rom iong. 175 mm~ Determine -the -total- machining lime and -material-eost, - if- ---
1000 S 1000 x 20 material-is purchased at the rate ofRs.110 per kg. Assuming cutting
N = 1tD 1t x 22 speed 30 m/min andfeed 0.2 mm/rev. Take density of aluminium as
-- 289~37 rpm. 2.7 gmlcc. Depth of cut not to exceed 2.5 mm.
D-d 22-16
Number of cutting
2. x Depth of cut
= ·2 x 3
=1
:. Time for turning, T4 25 0 3 .'

x 289.37 = .4 2 mm
Second operation: Knurling for 10 mm long.
1000 x S knurling
N = -
1txD Fig. 5.19.
--~~----~-------- Process Planning and Cost Machining Time Calculation _ I~~;~"I
Estimation D-d 55-20
Given Data: S = 30 mlmin; f = 0.2 mm1rev; p = 2.7 gm/cc. = 7
Number of cuts = 2 x Depth of cut 2 x 2.5
To find: (i) Total machining time; and (ii) Material cost.
20 x 7
@) Solution: (i) Total machining ~ime: Time for turning, T3 0.2 x 173.62
First operation: Facing both ends of60 mm cp. =
4.032 min
Facing reduces the rod length from 175 mm to 165 mm. Third operation: Grooving for 5 mm length.
L
Length of cut = 6 0 = 30 mm Tiine for grooving, T4
f xN
2
N =
1000 S 1000 x 30 = 5 = 0.157 min
1tD =
. 1t x 60
= 159.15 rpm. x 159.15
Fourth operation: Taper turning from 55 mm ~ to 20 mm <t> and
L
Time for facing on one side 30 mm long.
fxN
1000 S 1000 x 30
30 N=
7tD 1t x 55
= 173.62 rpm.
0.2x159.15 0.942 min
Number of cuts 55-20 = 7
Time to face on both ends, T 1 = 0.942 x 2 2 x 2.5
= 1.884 min
Time for taper turning, Ts _L_ x Number of cuts
Second operation: f xN
Step 1: Turning from 60 mm ~ to 55 mm and 165 mm long. 30
----- x7
1000 S 1000 x 30 0.2 x 173.62
N =
1t D 1t X 60 = 6.047 min
Time for machining:
Total machining time, T Tl+T2+T3+T4+Ts
Number of cuts = = 1
2 x Depth of cut 2 x 2.5 = ·1.884 + 5.184 + 4.032 + 0.157 + 6.047
L = 17.304min Ans."
Time for turning, T2 =
fxN
Material cost:
165
= 0.2 x 159.15 = 5.184 min Jl Volnumde Of}.. +
Total volume
{~~=~:}
cy In ers cone
Step 2: Turning from ~mm to 20 nun and 20 mm long.
N =
1000 S
1tD =
1000 x 30 = [= (55)2 115 ] +[1t; 30 (202 +55L20 x 55) ] +[J (20)2 20 ]
1t x 55
173.62 rpm.
= 281828.57 mm-'
~ Process Planning and Cost Estimation Machining Time Calculation 15~ilOOI
Total weight = Total volume x Density 1000 S 1000 x 12
N = = -- 381.97 rpm.
= 281828.57 x 2.7 x 10-6 = O~761 kg 1tD 1t x 10
L
Then, Material cost T~tahl } x {~~t:r~~}
Time to. drill 4 holes, T 1 = x 4
{ weig t k f xN
_ per g
[000 L = Depth of cut = 15 mm]
0.761 x 110 = Rs.83.71 Ans. ~
15 . .•
I Example 5.31 , Calculate the machining time to drill four 10 0.15 x 381.97 x 4 = 1.05 mm
mm diameter holes and 50mm diameter hole in the flange as shown Second operation: Drilling one 25 mm hole.

in Fig.5.20. 25 mm diameter hole is drilled first, and then it is 1000 S 1000 x 12
enlarged to 50 mm diameter hole. Take cutting speed 12 m/min.feed N
1tD 1t x 25
for 10 mm drill 0.15 mm/rev, for 25 mm drill feed is 0.17 mmlrev = 152.79 rpm. .s:»:
and for 50 mm (J drillfeed is 0.3 mm/rev. Here, L Depth of cut
Given Data: S = 12 mlmin; Ito ~drill = 0.15 mm/rev;
15 + 15 + 15 = 45 mm
h5~drill = O.l7'mm/rev; f50~drill =0.3 mm/rev. 45
To find: Machining time for drilling. Time to drill, T2 0.17 x 152.79 = 1.732 min
© Solution: First operation: Drilling four 10 mm holes. Third operation: Boring (i.e., enlarging) 25 mm <l> hole with
i _5_0 -1--\' _5°---i.1.~

50 mm cp drill.
t - ~-$
\1----<15 ~\
L Depth of cut = 45 mm
1000 S
N 1000 x 12
1tD
1t x 50
76.39 rpm.
~
o
-. 45-
Time to bore, T 3 0.3 x 76.39 = 1.963 min
l
Then,
_:_L
401:
L-.I-------+-;.......l
~t ,....-I._....J~_I_~~"T"'""1
Machining time to drill = T1+ T2 + T3 + 1.732 + 1.963
1.0 4.745 min. Ans. ~
5
I Example 5.32 I It is required to produce a hole 15 mm in
~ ~,
:_~ I i .~~
diameter and 10 em deep through the mild steel piece. Estimate the
~
time taken for completing the hole in the following two cases:
All dimensions are in mm (i) The hole is drilled by a 15 mm drill. Assume the cutting
speed for the mild steel to be 30 metres/min and feed for 15
Fig. 5.20.
mm drill to be 0.2 mmlrev.
1';s~~I:I_-_- Process Planning and Cost Estimation
Machining Time Calculation ~~
(ii) First, a 10 mm hole is drilled which is then brought to
accurate size by boring, Assume the cutting speed for boring 30 mr min. Feedfor turning and boring operation = 0.2 mm/rev.
and drilling to he 30 metres/minute. The feed for 1,0 mm Feed for 20 mm drill = 0.23 mm/rev. Depth of cut not to exceed
. drill to be 0.15 mm/rev andfeedfor boring operation to be 3 mm in any operation. fA. U, Nov(Dec 2004J
0.13 mm/rev. fA. o., Nov/Dec. 2006J
© Solution: (i) To find drilling time:
Given Data: D= 15 mm; L = 10 ern; S = 30 rn/min;
f = 0.2 rnmIrev.
1000 S 1000 (30)
N = =
nD 1t (15)
636.62 rpm I. 20 .1. 25 .1. 30 _I ;
.: Drilling time, T _L_ 100
fXN 0.2 x 636.62 All dimenSions~
0.785 min or 47.12 sec Ans. ~

Fig. 5.21.
(ii) To find machining time:
To find: Time taken to prepare a job.
Data for drilling: D = 10 mm;
e
S = 30 m/min; @)Solution:
f = 0.15 mm/rev; L = 10 em. Step 1: Turning from 40 mm to·35 mm 4>.
1000 (30) _ Sturn 20 m/min; L = 75 mm;
N
n (10) : - 955 rpm
Depth of cut = 3 mm;
100 .
Drilling time, T 1 = 0.15 x 955 = 0.698 min D = 40 mm; f = 0.2 mmlrev.
'" . -- - -... - -. --- -'-- -'Data"f{)r bfirmg:' . "D == IO'rnm; S =-30 m/min; y ~OJ) D-d
- .Number.(~:[ 9.!Jts =. - 2 x Depth-of cut
mrn/rev;
L = 10 em; N = 955 rpm (same). boring operation = 20 m/ min. Cutting speedfor
drilling operation =
100 .
Boring time, T2 0.13 x 955 = 0.805 mm
Total time taken for}
completing the hole TI + T2 = 0.698 + 0.805
1.503 min or 90.18 sec Ans . ."
IExample 5.33 1 Estimate the time taken to prepare a job as
shown in Fig. 5.21 from M.S stock bar 4 em in diameter and 7.5 em
long. Assume the following data: Cutting speed for turning and
40-35
= 2 x 3 = 0.833 say 1
1000 S
N rpm.
1t D 1t X 40
.. Time for turning, T] = f ;N~?2:?'7:59.15

',:
•
,\,',
\'I.
l~~.'''"\.~...
,'..
,:",:\
"~.'
= 2 36
Step 2: Drilling a 20 mm «P hole. .-\ -,\ : "~\~\~;;".
L = 75 mm; Sdrill = 30 m/min; ~0.23 mm1rev.
1000 x 30
N =
7t X 20
= '477.46 rpm.
fi~;~4.I Process Planning and Cost Estimation
Machining Time Calculation ---I;\~~II;1
Time for drilling, T2 = 0.23 x7~77.46 = 0.683 min
Step 3: Undercutting (boring) from 20 mm <f>hole to 25 mm 

hole.
.'~--------- ~-e-t
L=45 mm,· S
boring 20 mlmin; f boring = 0.2 mm/rev ---~-----
" ...
- 0 _
~
0
M
1000 X 20
N 1t X 20 = 318.31 rpm. 35 _
.. Time for boring, T 3

0.2 X ~18.31 = 0.707 min
Step 4: Undercutting (boring) from 25 mm hole to 30 mm 4>
hole.
Fig. 5.22.
L = 25 rnm, Sboring = 20 m / min; f 0.2 mm / rev
boring = S = 60 m/min; f facing = 0.2,
1000 x 20 ~~f~v;
36 ~
N 7t x 25 = 254.65 rpm. L = 2 = I8mm,
., Time for boring, T 4 25 1000 S = 1000 x 60 = 530.52 rpm.

0.2 x 254.65 = 0.491 min N = 1t D 1t x 36
.: Total machining time T1+T2+T3+T4 Time for facing on} _ L
both sides, T 1 - f x N x 2
2.36 + 0.683 + 0.707 + 0.491
4.241 min Ans . ." = ..18, _ x 2 = Q.34 min
- 0.2-x .530.52
I Example 5.34 IA mild steel shaft, shown in Fig.5. 22 is to be
turned from a 36 mm diameter bar. The complete machining
Step 2: Turning-from 36 mm <l> to 30 mm <1>.
consists ofthefollowingstep$: __ _. S = 60 f tum = 0.3 mm/rev; L = 58 mm.

m/mmim;
(i) Facing 36 mm (Jon both sides; {ii) Turning to 30 mm ;; 36~jO
(iii) Drilling 10 mm (J hole; (iv) Knurling. Number of cuts = 2 5 = 1.2, say 2.
2 x .
With H.S.S. tool the cutting speed is 60 m/min, The feed for
facing 0.2 mm/rev, feed for knurling 0.3 mm/rev and feed for
= 1000 x 60 = 530.52 rpm.
N 1t x 36
drilling is 0.08 mmlrev. Depth of cut should not exceed 2.5 mm in
.: Tim e for turning, T2 == 58 = 0.364 min
any operation. Find the machining time to finish the job.
0.3 x 530.52
To find: Machining time to finish the job.
.Step 3: Drilling 10 mm hole
©Solution:
S = 60 mlmin; f drill = 0.08 mm1rev; L = 35 mm.
Step 1: Facing 36 mm <f>onboth sides.
= 1000 x 60 = 1909.86 rpm.
N 1t x 10
I,;~~'~,~,d Process Planning and Cost Estimation Machining Time Calculation fS~471
35 © Solution:
Time for drilling, T3 = 0.08 x 1909.86 = 0.23 min
First operation: Turning from 60 mm $ to 35 mm $.
Step 4: Knurling for 12 mm length. Step 1: Turning from 60 mm cp to 50 mm <PN'
S = 60 mlmin; f knurling .= 0.3 mm1rev; L = 12 mm S = 28 mlmin; L 130 mm; f = 1 mm/rev;
1000 x 60 Depth of cut 3mm.
N = 1t x 36 = 530.52 rpm. 1000 S 1000 x 28
N = 1tD == 1t x 60
= 148.54 rpm.
12
Time for knurling, T4 = 0.3 x 530.52 ~ 0.075 min D-d
Number of cuts =
2 x Depth of cut
Total machining time, T = T} + T2 + T3 + T4
.·60-50 .
= 0.34 + 0.364 + -0.23 + 0.075
::;:' 2 x 3 = 1.66, say 2.
= 1.009 min Ans. CIfi:;J L

Time for turning, T1 x Number of cuts
fxN
I Example 5.35 , Find the machining time to complete the job as
shown in Fig.5.23 from the basic material of 60 mm diameter and 130 x 2 = 1.75 min
1 x 148.54
130 mm length.
Step II: Turning from 50 mm cp to 40 mm <p.
Threading L 45+65 = 110mm; D=50mm.
pitch = 2 mm
10 cjl x 45 1000 x 28
N = 178.25 rpm.
-------------.-., t
Threading
pitch =
3 mm 1t x 50
50-40
Number of cuts 1.66, say 2.
-.-.---- - -r 1--I'- -- -- :5----- : ---r=- -~--:--

- - - • - - - - - - - - - - - - -, .. -& -& 2x3
- =--.---. - :- ..-
- = ~~
~- - - - : -~ - --- -~ :~ ,- ' .. ,~. ... -
Time for turning, T 2 = -~--
- - -i-i"O - -
_..._..~.._
1 x 178.25
x 2 = 1.234 min
- ----,~ .._.. - -.-'- ._,.--w-·--- .
I. 20 .1. 45 .1. 65 , I
To find: Machining time to complete the job.
Fig. 5.23.
Assume: Cutting speed for turning = 28' m/min; Feed =
1 mm/rev; Depth of cut = 3 mm; Cutting speedfor thread cutting =
)0 m/min; Cutting speed for drilling = 30 m/min; Feed for drilling =
0.25 mm/rev.
Step III: Turning from 40 mm cp to 35 mm <p.
L = 65 mm; D = 40 mm; Number of cut = 1
1000 x 28
N 1t x 40 = 222.82 rpm.
Time for turning, T 3 = 1 x ~~2.82 = 0.292 min
Second operation: Drilling a 10 mm <p hole for a 45 nun length.

S = 30 mlmin; f 0.25 mm/rev; L = 45 mm.;
D = 10mm.
I~i~~'I Process Planning and Cost Estimation Machining Time Calculation kS;IJJll
N 1000 x 30 = 954.93 rpm.

I Example 5.36 I
Estimate the machining cost and material
1t x 10 cost of a part shown in Fig. 5.24 from mild steel shafting 50 mm
diameter
and length 70 mm: Mild steel weighs 7.8 gm/cc and the cost of metal
Time for drilling, T4 0.25 x4~54.93 = 0.188 min 2
removal is Rs. Jlcm and material cost is Rs. 80 per kg. .
Third operation: Internal threading.
L = 45 mm; D 10 mm; S = 10 m1min;
f Pitch = 2 mm.
1000 x 10
N
it x 10
= 318.31 rpm,
1 1 D
Threads per em = = 5 A
Pitch - 0.2
Number of cuts = Thr ea ;2s per ern , for internal threading All dimensions are in mm
32
5 = 6.4, say 7. Fig. 5.24.
Given Data: Cost of metal removal = Rs.L'cm-'; Material cost =

Time for threading, T s =
2 x ;~8.31 x 7 0.495 min Rs. 80 per kg; p = 7.8 gm/cc = 7.8 x 10-6 kg/mm-.
Fourth operation: External threading. To find: (i) Machining cost; and (ii) Material cost.
L = 45 mm; f = Pitch = 3 mm; D = 35 mm; @) Solution: (i) Calculation of machining cost:
S = 10 mlmin. , We know that,
1000 x 10
N = 90.95 rpm. s~~~e ,}' x { Cost
1t x 35 Machining cost = { area metalof }
1", hreads per em' .'- .1 h - = 3.333 ' \. machined . removal/cmz _

0 13
Pitc .
So let us find the total surface area first.
25 ,
Number of cuts Thr ea d s per cm ' , for external th reading
, , Total surface area = Surface area of (A + B + C + D + E + F + G)
25
= 3.333 = 7.5, say 8. Surface area of A = 11C x d x I
. --'
Time for threading,
45
T 6 = 3 x 90.95 x 8 = 11C x 46 x 22.5 = 3251.55 mm-
SurfaceareaofB = 1tCx38x35 = 4178.32trm2
= 1.·32 min.
Total time. tor machining, T = T 1 + T2 + T3 + T4'+ Ts + T6 Surface area ofC = 1t x 22 x (65 - 6) = 4077.78 mm2
= 1.75 0.29
2 + 0.188 + 0.495 + 1.32 22 + 38 \
= 5.279 min Ans." Surface area of D ._ 1t x ( 2 x be
I:$~~<ol_---, Process Planning and Cost Estimation Machining Time Calculation ~
1tXe2;38) x[ ~:e8;22r ]. I Example 5.371 A bevel gear blank is to be turned from

cylindrical casting on a lathe. The diameter and length of brass
casting are 300 mm and 275 mm respectively. The dimensions of the
[ ... be = ~ ab2 + ac2 ]
blank are shown in Fig.5.25. Calculate the cost of machining and
= 1033.51 mm-
also the weight of the blank and total cost of the finished part
1 t Assume the rate of machining the surface to be Rs. 1per cm2 of
Surface area ofE = '4 (462 - 342) = 754 mm-
the machined surface. Cost of brass Rs. 300 per kg. Brass
Surface area ofF 1t x 34 x 6 = 640.88 mm- weighs
8.2 x 10-6 kglmm3.
4"
t
Surface area of G = (342 - 222) = 527.79 mm2
-7--
.. Total surface area = Surface area of (A + B + C + D + E + F + G)

= (3251.55 + 4178.32 + 4077.78+ 1033.5i
+ 754 + 640.88 + 527.79)
= 14463.82 mrn2 or 144.64 ~m2
Machining cost = 144.64 cm-' x Rs. Vcm2 c
or = Rs.144.64 Ans . ."
Fig. 5.25.
(ii) Calculation of material cost:
Given Data: Cost of metal removal =' Rs.L'cm-; Material cost =
W eight _of)njld .steelstock. = (~ x cP x I) x Density - . .. _ - - ~~. 309.perkg; P.~_~ ..~x 10-6}(glmm3. _._ .
o
_
To find: (i) Machining cost; (ii) Weight of the blank; and
where d = Diameter of the unmachined shaft = 50 mm, arid (iii) Material cost of the blank.
Weight of the stock = C:

I = Length of the unmachined shaft = 70 mm.
x 5()2 x 70 ) 7.8 x 1()-6
@) Solution: (i) Calculation of machining cost:
Total surface area = Surface area of (A+B+C+D+E+F+G+H)
Surface area of A = 1t d I = 1t x 165 x 175 .
= 1.072 kg = 90713.5 mm-
165 +
2 285)
Surface area ofB = 1t ( x Slant edge
Then, Material cost of mild steel stock = Weight x Cost/kg = Rs. 85.76 -Ans."
= 1.072 x 80
where Slant edge, ab = -0 (25)2 + (285; Y
165
65
m
m
1515~1 Process Planning and Cost Estimation
Surface area of B = 1t ( 165 ; 285) x 65 = 2989.33 cm

2 x Rs. IIcm2
- Rs.2989.33 Ans. ~
= 45945.8 mm2
(ii) Weight of the blank:
Surface area ofC = 1t 285 +2205) x Slant edge
-v
(.
Weight = Volume of the blank x Density
where Slant edge, be = (60)2 + (285; 205 ) = (~X(300)2X275~ x8.6x 1~

167.17 kg Ans, ~
(iii) Material cost of the blank:
2
= 72.11 mm
.. Surface area of C = (285 +205) Material cost = Tota1 weight x Cost per unit kg :
1t 2 x 72.11
= 167.17 x 300 = Rs.50151 Ans. ~
55502.36 mm-
Surface area ofD
1t
[(205)2 - (150)2]
.I Example 5.38 I Estimate
4
15334.9 mm2
I the manufacturing cost of 250 I
pieces of a component shown I
Surface area of E = ~ [(165)2 - (72)2 ] in Fig.5.26. These components
are to be made from a 42 mm I
Surface area of F
=
=
17310.96 mm-
1t X 72 x (175 + 25 + 60 - 7)
diameter mild steel I ~~I. 72 .1 24 .1
A_H_di_m_en._s_!o_ns_a_re_in_m_m J
stock. Assume the following '-
= 57227.25 mm2 data: Fig. 5.26.
Surface area of G = 1t x 150 x 7 = 3298.67 mm2 Density of material 8.15 gm/cc;
Material cost = Rs. 100 per
Surface area of H ~. [-(150)2 - (72)2 ] --kg; Parting OJ) andrfaclng allowance/piece = 8 mm; Cost=of
machining = Rs. 2/c~ of material removed; Overhead charges =
= 13599.95 mm2 50% of lab OUT cost.
.. Total surface area = 9071.3.5 + 45945.8 + 55502.36 + Given Data: n = 250 pieces;
15334.9 + 17310.96 + 57227.25 +
p = 8.15 gm/cc = 8.15 x 10-:6kg/mm-,
3298.67 + 13599.95
= 298933.39 mm2 or 2989.33 cm2 To find: Manufacturing cost of 250 pieces.
(§) Solution: We know that,
., Machining cost { suTrof } x { .Cost of metal }

aWce
area removal / cm2 Manufacturing 1 = {Material} + { MaChining} + {-o. verhead}
machined costJ . cost cost charges
1('ti~lll'I Process Planning and Cost Estimation Machining Time Calculation -..,.... tlsjss:1
Tofind material cost: = 144.S + 183.67 + 91.84 = Rs. 420
Length of stOCk} . Cost of 250 pieces = 420 x 2S0 = Rs. 1,05,000 Ans.",
24+72+24+{
required I piece
I Example 5.39 I Estimate
the cost of manufacturing
F;:!:..}. allowance
5.00spindle pieces shown in Fig.5.27. Each piece is to be made from
raw stock of
Volume of material }
. required I piece 55 mm diameter and 250 mm long. The following data may be used:
= .24 + 72 + 24 + 8 = 128 mm
1t .e-
4 x (42)2 x 128.
;I
N
-
., Weight of material/piece
.. Material cost/piece
=
=
177336.62
177336.62
mm3
x 8.15 x 10-6
L--~_-_-_--_A_-==_- ---t-}i
---II-- 20 sq.
1.445 kg side milled
To find machining cost: ~ 105 ~6----18
1.445 x 100 = Rs. 144.S
{VO~~~Of}._ {
Volume Ofr~~::~a~} = V~~~::;f}

stock component Fig.5.27.
J-{[ J +[~ J}
I1~·.
(i) Cost of turning is Rs. I/cmt of metal removed;
= [~ (42)2128 2x~X(18)2x24 X (36)2 x 72
(ii) Cost of milling a cylinder into a square plug can be found
.. using the relation:
177336.62 - 85501.S8
I
= 91835 mm! Cost of square milling/piece in rupees = (: x Side of square
pluginmm)
Machining cost.
f V
= -~. L .
~~. :;.~a~f1
J .JL machining'
Costof }
.'
.(iii) Cost of cutting metric thread in rupees = D + L -where D
is the diameter of the threaded portion in em and L is
x the
removed
= 91835 x 10-3 cm3 x Rs. 2/cm3 length of the threaded portion.
= Rs. 183.67' (iv) Cost of material = Rs. 70per kg; Density = 8 gm/cc.
Manufacturing cost: Given Data: n = SOOpes; 0 = 5S mm; L = 2S0 mm;

Overhead charges = SO% of labour cost p = 8 x 10-6 kg/mm-'.
50 .
100 x 183.67 = Rs.91.84
To find: Manufacturing cost of SOOspindle pieces.
[ ... Labour cost = Machining cost]
&:\ S luti. M .c.' { Material} { MaChining}
. Manufacturing}
cost I piece
=
{
Material} + { Machining} + { Overhead 1 ~ 0 ution: anutactunng cost = cost + cost
cost cost charges J
'S~5(l1 Process Planning and Cost Estimation
Machining Time Calculation ~st~~1
Volume of material }
To find material cost: Raw stock required per piece is 55 mm ~ (i) - (ii)
removed by turning
and 250 mm long. - 593957.36 - 302382.97
volume ..of material} ~ x 0 2 x L = ~ x (55)2 x 250 = 291574.38 mm-'
required per piece
Cost of tu~ing} =
per piece (291574.38 x.1O-3) cm3 x Rs. lIcm3
593957.36 mm2 ... (i)
Weight of spindle = Volume x Density Rs.291.57
= 593957.36 x 8 x 10-6 = 4.75 kg . (it) Cost of milling per piece:

Cost of square}
Material cost per piece = 4.75 x 70 = Rs.332.50 milling / piece = 5 x Side of square plug in mm
To find machining cost: = 5 x 20 = Rs. 100
(i) Cost of turning per piece: (iii) Cost of cutting threads:
Thread cutting cost in paise = D+L ... (Given)
Volume Of} 5.2 +6.8
Volume of material 1 Volume of) _ component
removed by turning J { raw stock J { after Rs. 12
turning Total machining cost/piece 291.57 + 100 + 12
Volume of component} = Rs.403.57
Volume of (A + B + C + D + E)
after turning Manufacturing cost:
Here, Volume ofD Volume of turning of square section Manufacturing cost/piece
= {Materi~l cost} + {. Machin.g cost}
per piece per piece ;
before milling. 332.50 + 403.57 = Rs. 736.07
That is; the square section js obtained by first turning to a diameter Manufacutirng cost ~ ... - -
736.07 x 500 = Rs. 3,68,035 Ans. ~
equal to the diagonal of the square and then milling it to the required for 500 pieces J
size. I Example 5.40 I The comparative toolin~ up time and turning
.. Diagonal of the square = a -{2 = 20 -{2 = 28.28 mm time for a component when made on ordinary lathe and automatic
.. Volume of component after turning lathe respectively are as follows:
Machine Turning time Tooling up time

= [~ (38)l105 ] + [~ (52)268 ] + [ ~ (36)2 20 ] +
Ordinary lathe 100 sec 240 sec
Automatic lathe 25 sec 1200 sec
[~ (28.28)225 ] + [~ (12)2 25 ]
Determine the minimum number of pieces of components for
= 119082 + 144412.73 + 20357.52 + 15703.22 + 2827.43
which automatic machine will be - more economical instead of
= 302382.97 mm-' ... (ii) ordinary machines.
1'$;'$$;) ---'---- Process Planning and Cost Estimation
Machining Time Calculation. h$.~s~I
@Solution:
../ In these machines the cutting action takes place only in the forward
Let N = Minimum number of pieces of components for which
.stroke and the return stroke is idle stroke. So to reduce the total
production on automatic machine would be more
time, the time required for idle stroke is reduced by increasing the
economical.
speed of idle stroke.
.', Time to produce 'N' pieces on ordinary lathe
../ The shaper operation is shown in Fig.5.28.
=
Tooling up time + N x Turning time
240 + 100 N
= ... (i) ../ Formulas used:
Similarly, time to produce ~N' pieces on automatic lathe (i) Effective 'cutting speed (C):
= 1200+25N
Equating (i) and (ii), we get ... (ii)
C = 1~0 x N m1min ... (5.13)
240 + 100 N = 1200 + 25 N
where L = Length of forward stroke in mm (including
or 75 N = 960 or N 960
75 = 12.8, say 13. clearance on each ends), and
Therefore for economical production on automatic lathe, the N = Number of forward strokes/min.
minimum production should be 13 pieces. Ans • ..,.,
I
(ii) Cutting speed (S):
If K = Time for return stroke

Time for forward strcke
Then cutting speed is given by,
S = L (1 + K) N m1min
1000 x ... (5.15)
../ Shaping, planning and slotting operations are carried out on
_reciproc~ting_machines with_asingle point.cutting-tooL-. ._.. ._ _(iii) Total time for one cut (T):
Tool clearance
We know that,
L
Time taken by cutting stroke =
S x 1000
and Time taken by return stroke K x Cutting stroke time
=
LxK
S x 1000
.. Total time taken to complete one cut (i.e., one cutting stroke
I length of cut
"
I and one return stroke) is given by,
L _ LxK
T = S x 1000 -I- S x 1000
Fig. 5.28. Shaper operation terms
Machining Time Calculation LSJjtl I
!-S:(jO! Process Planning and Cost Estimation
.. Time to complete one cut on full width
L (I + K) T = L(l+K) w
S x 1000
... (5.16) S x 1000 _x f
1050 (1 + 0.25) 600
Now if w = Width of the job in mm, and 6 x 1000 x 2
f Feed per stroke. 65.625 min Ans. ~
Then, number of double strokes required to complete one cut on
I Example 5.42 1 Determine lhe time required to shape a block
full width = ;. 400 mm x 150 -mm on a shaper working with a cutting speed of 12
m/min and cross feed of 0.85 mm/stroke. Ratio of return stroke to
Total time for} L (1 + K) w
... (5.17) cutting stroke speed is 3: 2. Take allowances as 25 mm on each side
completing one cut S x 1000 x f
on length and 5 mm on each side on width.
(iv) Total time required: Given Data: Block size = 400 x 150 mm; S = 12 mlmin;
If p = Number of cuts (or passes) required, then Return speed _ I
I 7
f = 0.85 mm/stroke; Cutting speed - 2·
Total time, T = ~ ~ ~~ x x p I ...
To find: Time required to shape.
(5.18) © Solution:
Length
{ block
Of} + {\.Clearance on}
I Example 5.41 I Find
the time required on. the shaper to
Length of stroke, L both sides
complete one cut on a plate 600 x 900!mm*, if the cutting speed is 6 = 400 +2 x 25 =; 450 mm
m/min. The return time to cutting time ratio is 1: 4 and the feed is 2 Width Of} {ClearanCe on}·
Cross travel of table, = { block + both sides
mm/stroke, The clearance at each end along the length is 75 mm.
W
Given Data: _ Plate. size = 600 )( ..900 rom; S = 6 = j 50+2 x i5 == -180 mm"
m/min; K = Return time 1 -
Cutting time = 4 = 0.25; f = 2 mm/stroke; Clearance at each Given that,
Return stroke speed 3
end = 75 mm.
Cutting stroke speed
=
2
1.5
To.find: Time to complete one cut on the shaper. Retum time _ Cutting speed
@Solution: But K = Cutting time - Return speed
Length of stroke = IL Length
plate
Of} + {Clearance
both sides
on }
=
2
3" = 0.666
the plate.
900 + 2 x 75 = 1050 mm
*Ifthe plate size is given as 600 x 900 mm or 900 x 600 nun, then generally the maximum
dimension (r.e., 900 mm) is considered as length of the plate and the other one as width of
:. Time to shape a block is given by,
T = L(l +K) x w
s s,1000 f
rs:~~I Process Planning and Cost Estimation Machining Time Calculation ------I:s~631
450 (1 + 0.666) 180 = 530 = 424
12 x 1000 x 0.85 1.25
13.23 min Ans. ~ Total number of comPlete}
strokes required 265 + 424 = 689
Example 5.43 I Find the time required on a shaper to mac/tine
Total machining time 689 x 0.1187
aplate 1100 x 500 mm, if the cutting speed is 16 m/min. The ratio of
81.78 min Ans. ~
return stroke time to cutting time is 2: 3. The clearance at each end
is 20 mm along the length and 15 mm on width. Two cuts are
required, one roughing cut with cross feed of 2 mm per stroke and
one/inishing cut withfeed of 1.25 mm per stroke.
I Example 5.441 Estimate the time required for planing a
;
surface of 900 x 300 mm size. The cutting speed is 12 m/min and
Given Data: Plate size = 1100 x 500 mm; S == 16 mlmin; feed is 1.2 mm/stroke. Assume suitable tool clearances.
2
K = 3" = 0.666; trough = 2 mmlstroke; f finish = 1.25 mm/stroke. Given Data: Surface size: 900 x 300 II}m; S = 12 m/min;
I
t = 1.2 mm/stroke.
To find: Time required to shape a pl~te.
Tofind: Time required for planing.
© Solution: @Solution:
Length of stroke, L
Length
{ plate
Of} 1. f Clearance on}
both sides Length of stroke, L Length + Approach + Over-run
900 + 25 + 25 = 950 mm
1100+~x20 = 1140mm
Cross feed, W -- Width + Approach + Over-run
.. .
Cross travel of table, w = Width f Job + {Clearance on} = 300+5+5 = 310mm
both sides
o
500-+2--x-1-5- -= 530-mm- --.------ Assume, K ="53 = 0.6.
Time for one} = L (1 + K) L(l +K)· ~

., Time for planning, T
complete stroke 1000 x S = (1000 x S) x t
1140 (1 + 0.666) = 950 (1 + 0.6) x 310
0.1187 min (1000 x 12) 1.2
1000 x 16
= 32.72min Ans."
Number of strokes} = Cross travel of table
for roughing cut
. Feed / stroke (roughing) I Example 5.45 I On a planing machine the time taken in cutting
stroke for job 3 metre long is 15 sec and the time taken on return
= 53() = 265
2 stroke is 5 sec. Calculate the time it will take to plane a surface 3
m
Number of strokes} = Cro~s travel of table long and 1.5 m wide, if'feed is 6 mm/cutting stroke.
for finishing cut . Feed lstroke (finishing)
GivenData: Cutting time = IS sec; Return stroke time
= 5 sec; L = 3 m; w= 1.5 m; f = 6 mm/stroke.
Is~'r>.liI Process Planning and Cost Estimation Machining Time Calculation ~ ls;.(j51
To find: Time for planing. L (1 + K)
:. Time for one complete stroke
@) Solution: Time taken on the cutting stroke 15 sec 1000 x S
Time taken on the return stroke 5 sec 1300 (1 + 0.4)
= 1000 x 12
Total time required for} 15 + 5 = 20 sec
one complete cut 0.152 min
Width to be moved 1 Cross feed
by the job f Width of the job + Clearance Number of strokes for roughing = Feed I stroke (roughing)
w = 1500+50 = 1550 mm = 530 = 5300
0.1
.. w 1550
N umber of forward stroke = =-6- Cross feed
f Number of strokes for finishing = Feed I stroke (finishing)
= 258.33, say 259.
.. = 530 = 4240"
Total time required = 20 x 259 = 5180 sec 0.125
5180
or = = 86.33 min ADS. ~
Total number of comPlete} 5300 + 4240 = 9540
0 strokes required
1 Example 5.461 Estimate the planning time for a casting Total planing time 0.152 x 9540
1.25 m long and 0.5 m wide which is machined on a planer having 1450 min or 24.17 hrs ADS.""",
cutting speed of 12 m/min and a return speed of 30 m/min, Two cuts

are required: one roughing with a depth of 3.125 mm and a feed of
0.1 mm/rev and other finishing with a depth of 0.125 mm and using
a feed of 0.125 min. [A.U., (1pr/May 2005; Nov/Dec. 2006J
Given Data: L = 1.25 m; N = 0.5 m; Cutting speed = 12 m/min;
Return speed = 30 m1min; trough = 0.1 mm1rev; f finish = 0.125 ./ Milling is the operation. of removing material from a surface by
mm/rev. using a rotary multipoint !Q.q_£l~Rl!g. cutter. _". . .
'../_.-The various operations done on a milling machine include facing,
Tofind: 'Planing time ..
forming or profile machining, slotting, key way cutting, indexing
© Solution:
Length Of}
Length of stroke, L = {
cas timg . + . Approach + Over-run operations, etc. . .
= 1250 +25 + 25 == 1300 rom ./ Formulas used: The formula to calculate machining time will be
the same and is given by
Width Of}
Cross feed, W = { castimg + Approach + Over-run Length of cut
Milling time, T - ---L
= 500 + 15 + 15 = 530 mm (Feed I rev) x (rpm) t xN
Return stroke time _ Cutting stroke speed 1000 x S
K = where N = rpm =
Cutting stroke time -. Return stroke speed nD
12 S = Cutting speed in mlmin, and
= 30 = 0.4
D - Cutter diameter in mm.
Machining Time Calculation lj~671
1~1~~Q;I Process Planning and Cost Estimation
The added table travel is given by
(i) To find feed/rev:
Since the milling cutter is a multi-point cutter, the feed will be I Added table travel ~ [D -..J D2 - w2 ] I ... (5.21)
given by
Feed per revolution

_
-
{Feed per
.tooth
1
J
x {Number
~(5.19)
of 1 where D
w
Cutter diameter,
Width of workpiece
and
(ii) To find time taken per cut: Case (i): If the cutter diameter (D) is the same as the width of the
Time taken per cut Length of cut (Total table travel) workpiece (w), i.e., D = w, then ".
(Feed / rev) x (rpm of cutter) . D
Approach = 2" ... (5.22)
But Total table travel = Length of job + Added table travel
Added table travel Cutter approach + Over travel Case (ii):' If the cutter diameter CD) is less than the width of the
workpiece (w). i.e., D < w, then several cuts are required to face the
Total table travel = {Length
job
Of} { Cutter }
+ a proach + Over-travel width w. In this case approach is generally taken as 0.5 D and over-
Length of job + Added .table travel travel as 7 mm.
Time taken per cut
(Feed / rev) x (rpm)
Case (iii): If the cutter diameter (D) is greater than the width of the
... (5.20) workpiece (w), i.e., D> w, then facing is done only in one cut. In this
5.13.1. Determination of Added Table Travel case added table travel is given by equation 5.21.
The added table travel depends upon the type of milling operation,
(ii) For slab or slot milling: Fig.5.30 illustrates the approach
as shown below:
length and over-travel during the slab or spot milling operation.
(i) For face milling: Face milling operation is depicted in Fig.5.29.
From Fig.5.29, it is clear that some portion 'of the face is not milled
(shaded portion) even after the milling cutter has traversed the length
of face. For the sake of finish, an additional distance must be travelled
by the table. --::-. .-----..-.-._- .. -....
Fig~5.29.
L Length
~~_; j ~~ . >
1- Total table t,ravel

Let
Added table travel

i
~ Work
1~ j
-l
Len~ of mill cuI
Total table travel

L- j
Fig. 5.30. Slab milling

D = Cutter diameter, and
d = Depth of cut.
Imii681 Process Planning and Cost Estimation. Machining Time Calculation ls~~fil
Length of the job + Added table travel
From Fig.5.30, :. Milling time/cut =
(Feed/rev) x (rpm)
Added table travel AB =~ OA2-0B2 500 + 82
0.2 x 106.1 = 27.43 min Ans. ~
Y
=
= \} (¥f -(~ -d I Example 5.48 , A 20 em x 5 em C.I surface is to be faced on
\) Dd-d2 milling machine with a cutter having a dia of 10 em and 16 teeth, If
or I Added table travel ... (5.23)

the cutting speed and feed are 50 m/min and 5 em/min respectively,
determine the milling time, rpm of the cutter and feed per tooth.
INoti] (i) The equation (5.23) is valid only when the depth of cut is less
[A.U.,Nov/Dec. 2005; Nov/Dec 2015J
than radius orcuner, i.e., d <: ~ •
Given Data: L = 200 mm; w = 50 nun; S = 50 mlmin; f = 50
(ii) If the depth of cut equals or exceeds the cutter radius i.e., mmlrnin; D = 100 mm; Number of cutter teeth = 16.
D
d ="2 ord >"2; then © Solution: To find cutter rpm:
I Added table travel = Radius of the cutter Cutter rpm = N =

1000 x S
TID
I
1.-~-E-xa-m-p-Ie-5-.A-4- milling cutter of 150 mm diameter is
f7a.c.,e·1 1000 x 50
used to give a cut on a block 500 mm x 250 mm: The cutting speed is = 159.15 r.pm Ans. ~
1t X 100
50 m/min and feed 0.2 min/revolution. Calculate the time required to
To find feed per tooth:
complete one cut
Feed per min
Given Data: D = 150 mm; Block size = 500 mm x 250 mm; Feed per tooth = rpm x Numberof teeth
S = 50 m/min; f = 0.2 mm/rev.
=
.
50
15_x_
= 0.0196 mm/tooth
. -_---_.._.--
Ans. ~
To find: Time required.to.complete one cut.
@)Solution: N =. 1000 S = 1000 x 50 = 106.1 m To find milling time (T): In this face milling, the diameter of cutter
1t D 1t x 150 rp (D) is greater than the width of the workpiece (w). So only one cut is
Given that, Length of job, L = 500 mm; sufficient.
and Width of job, w = 250 mm Added table travel
In this face milling, the cutter diameter (D) is less than the width of
the job (w). Therefore, =! -~ 10()2 - 502 ] = 6.698 mm
[ 100
Approach = O.5D = 0.5 x 150 = 75 mm and travel = 7mm
Over-
= Length of the job + Added table travel
Milling time, T Feed per min
200+6.698
.. Added table travel = Approach + Over-travel =
50
= 4.134 min Ans •."
= 75+7 = 82 mm
0
Machining Time Calculation n~;V'11
~ Process Planning and Cost Estimation
Given Data: D = 63.5 mm; Number of teeth = 6; L = 180 mm;
. [Example 5.49 I What is the feed per tooth of a 32 tooth-milling w = 30 mm; N = 1500 rpm.; Feed = 0.125 mmltoothlrev.
cutter of37.5 em diameter having a spindle speed of 75 rpm and Tofind: Milling time.
table feed is 28. 75 em per minute. Also find the time required to face
@) Solution: As the diameter of cutter is larger than the width of
mill a cast iron casting 1.2 metre long and 26 j em wide. Take
the workpiece, therefore only one pass is sufficient.
allowance for start and end into consideration.
fA. o.. May/June 2006; Nov/Dec 2007] :. Added table travel ~ [D -~ D2 - w
2
]
Given Data: Number of cutter teeth = 32; D = 37.5 em;

~ [63.5 -~ (63.5)2 - (30)2 ]
N = 75 rpm; f = 28.75 ern/min; L = 1.2 m; W = 26~ em = 26.67 em.
= 3.77mm
To find: (i) Feed per tooth, and (iz) time required to face mill. Number Of}
Feed per revolution Feed per tooth x { cutter teeth
© Solution: (i) Tofind feed per tooth:
Feed per min 0,125 x 6 = 0.75 mm/rev.
Feed per tooth -
r.p.m x Number of teeth Length of the job + Added table travel
28.75 Milling time, T
(Feed/rev) x rpm
= 75 x 32 = 0.012 em Ans."
180 + 3.77 ·6 . A
(ii) To find milling time: Sinee D > d, therefore only one cut is 0.75 x 1500 = 0.1 3 mm ns, "
sufficient. I Example 5.5i] Estimate the milling time to cut 60 teeth on a
:. Added table travel ![D-\} D2-w2 ]
gear blank 60 mm thick, feed 35 mm/min and take overall set up
time as 10 minutes. [A.U., Nov/Dec. 2005]
~! [37.5~~ 37.52~26.672 Given _Data: Number of teeth required = 6~; _L _= 60 mm;
f = 35 mm/min; Set up time = 10 min.
] @ Solution: Let added table travel = 10 mm
= 5.569 em
Take allowanee for start and end as 0.5 em,
:. Total table travel = Length of cut + Added table travel
Length of Adt . Over-run = 60+ 10 = 70mm
dbeld}
Milling time, T =
:. Milling time = TO~ ta~e ~avel x {Nu:: }+ {
Feed per min
{ the job } + { tr:V:l + { allowance} er

~~e~ }
ee mm l . d
I D.
tune .
= 120 + 5.569 + 0.5 = 4385 . Ans. _.., ex
28~75 • mm ....
In this case,
I Example 5.50 I·A 63.5 mm diameterplain milling cutter having Numberofindex = Number of teeth = 60
6 teeth is used toface mill a block of aluminium 180 mm long and .: Milling time (~~ x 60 ) + 10 = 130 min Ans. ~
30 mm wide. The spindle speed is 1500 rpm and the feed is 0.125
nun per tooth per revolution. Find the cutting time.
Process Planning and Cost Estimation Machining Time Calculation 1;5~~~·::1
I Example 5.521 A 3 em deep slot is to be milled with a 8 I Example 5.53 I A key way has to be cut in spindle
em diameter cutter. The length of the slot is 30 em: What will be whose dimensions are 500 mm long 50 mm diameter with a 10 mm
the total table travel to complete the cut? If the cutting speed is width. The cutter diameter is 80 mm; If the cutter is revolving at
20 metres / min and feed per tooth is 0.2 mm, estimate the 110 rpm, what time will be required to cut 10 mm deep keyway at a
milling'time. The cutter has 24 teeth and one cut is sufficient for the feed of
slot. (i) 50 mm per minute, and (ii) 0.6 mm per revolution of cutter.
fA. u. Nov/Dec 2004J Given Data: L = 500 mm; Width of keyway = 10 mm; Cutter
diameter, D = 80 mm; N =110 rpm; Depth of keyway, d = 10 mm.
Given Data: Depth of cut, d = 3 em = 30 mm; . Length of the
slot, L = 30 em = 300 mm; Cutter diameter, D = 8 em = 80 mm; To find: Milling time when
Number of cutter teeth = 24; S = 20 m / min; f = 0.2 mm per tooth. (i) Feed = 50 mm/min, and -
@)Solution: (ii) Feed = 0.6 mm/rev.
(i) To find the total table travel to complete the cut: @) Solution: For slot milling,
Total table travel { Len~ Of} + {Added table 1 Added table travel = \}'-D-d---d-
workpiece travel J V (80 x 10)-10 = 28.1 mm
For slot milling,
Added table travel = -v D d - d2
Total table travel Length of the job + Added table travel
500 + 28.1 = 528.1 mm
= \} (80 x 30) - (30)2 38.73 mm (i) Milling time when feed = 50 mm/min:
Total table travel = 300 + 38.73 Total table travel
Milling time =
= 338~73:mD1 Ans. ~ Feed/min
To estimate the milling time: = 10.562 min Ans. ~
I
(ii) = 5~~.1
= Total t~ble travel -~--..-.- ---
... ._.. -.--------.-
.-- _. - .- .--Milling time Table feed / min (ii) Milling time when feed = 0.6 mm/rev :
Table feed in mm/min rpm.{F~::~er}

= x {N~:: ~ O f} x Feed
1,
Milling time
Total table travel
/ rev x rpm
o teeth
=
528.1
= 8min Ans. ~ !.
where rpm, N =
1000 S 0.6 x 110 I
ltD
1000 x 20
= Thus, Milling time It x 80 = 79.58 rpm.
Table feed in mm/min = 0.2 x 24 x 79.58

= 381.98mm/min I Example 5.54 I Estimate
338.73
= 381.98 = 0.886 min the time required to prepare a
Ans. ~ square
;.
i
prism on a milling machine

from a round block 120 mm
length, i
50 mm in diameter, feed 22
mm/min and setup and indexing
time is
14 minutes.
Given Data: L = 120 mm;
Diameter of block = 50 mm;
t= 22
mm/min; Setup and indexing
time = 14 min.
It5~mll Process Planning and Cost Estimation
Machining Time Calculation ~======================1;5="~i::::7S;:a
Tofind: Time for Milling.
I Example 5.56 I
AT-slot
@) Solution: Let added table travel = 1,0 mm. is to be cut in a' C.L slab as
Total table travel Length of job + Added table travel shown in Fig.5.3L Estimate
the machining time. Take
120 + 10 = 130 nun
cutting speed 25 m/min, feed is
Total table travel { Number} { ~et u~ & } 0.25 mm/rev; Diameter of
.. Milling time = Feed I min x of + indexing
. index time cutter for channel milling is
130 80 mm: [A.U., Nov/Dec 2014J
= 22 x 4 + 14
[ ... For square prism, number of index = 4] Fig. 5.31.

= 37.64 min Ans."
Given Data: S = 25 mlmin; f = 0.25 mmlrev;
I Example 5.55 I
Estimate the milling time to cut 44 teeth on Diameter of cutter, D = 80 mm.
a gear blank 80 mm thick, feed 25 mm/minute and take overall set
To find: Machining time to cut T -slot.
up time as 12 minutes.
© Solution: The T -slot shown in Fig. 5 .31 will be cut in two steps.
Given Data: Number of teeth required = 44; L = 80 mm;
Step I: Cutting a channel of 20 n::tlll wide and 35 mm (=15 mm +
f = 25 mm/min; Set up time = 12 min.
I
20 mm) deep along the 260 mm length.
To-find: Milling time. For slot milling, Added table travel = '\} D d - d2
@) Solution: Let added table travel = 1,0 mm. where D Diameter of cutter = 80 mm;
d = Depth of cut = 15 + 20 =35 rom
Total table travel = Length of cut + Added table travel
.. Added tool/table travel -\} (80 x 35) - (35)2 = 39.68 nun
= 80+10 = 90mm
Total tool/table travel = {

Length
job·
Of} + {. Added travel
tool 1 table 1
J
.. Milling time / . T tal t bl
0
tra I { NUmber}
e . ve x of'
{set up & }
+ indexing
ee mm .Ind ex tinne 260 + 39.68 = 299.68 mm
In this case, 1000 S
rpm of cutter, N =
x = 1000 x 25 = 100 rpm
,Number of index = Number of teeth = 44 1txD 1t x 80
90 Total table travel
.. Millingtime =. 2 x 44 + 12 ., Time for cutting slot, T 1
'Feed I rev x rpm
= 170.4 min Ans. ~ L
I
=' 299.68 = 11.987 min

0.25 x 100
I~.'76' Process Planning and Cost Estimation Machining Time Calculation I~'~~;'7·1
Step II: Cutting T-slot of dimensions 60 x 20 mm with aT-slot Grinding Grinding
wheel wheel
cutter.
Here, Diameter of cutter = 60mm Grinding
1000 S 1000 x 25 wheel
rpm of cutter, N 1t x 60 = 132.63 rpm. I
1tD
Since diameter of cutter width of slob, therefore
Over-travel of tool
;I
0.5 x Diameter of cutter (a) (b) (c)
0.5 x 60 = 30 mm Fig. 5.32. \

Total tool/table travel = 260+30 = 290mm v" When grinding is done with spindle
horizontal, as shown in
290 Fig.5.32(b), then the grinding time is calculated as for cutting
Time taken, T 2 = 0.25 x 132.63 . = 8.746 min
operations (i. e., slab or slot milling) on milling machine.
Total time to cut the T -slot, T = T1+ T2
(b) Cylindrical grinding:
= 11.987 + 8.746 ./ In cylindrical grinding, the revolving wheel moves along the axis
= 20.733 min Ans. ..., of the work and removes the metal to the required depth of cut, as
shown in Fig.5.32 (c) .
./ Cylindrical grinding can be either external cylindrical grinding or.
internal cylindrical grinding.
Length of cut
v" Formula used: Grinding time/cut =
~ Grinding is the process of metal removal by abrasion. Feed / rev x rpm
l~:~;:
../' The grinding machine employs a multipoint cutting tool called In cylindrical grinding,
gri'!_d_in".g!I_}ee~.. _.
./ Generally grinding is a finishing operation which removes compa-
ratively very' small amount of material.
Length of cut, L = + { Ai:=h}
{E~~fZF~}
./ Methods of grinding: The two important methods of grinding are: ... (5.24)
or L = Lo-w+5
(a) Surface grinding, and
where Approach length = 5 mm
(b) Cylindrical grinding,
~ When grinding is done with spindle vertical, as shown in
. (a) Surface grinding:
Fig.13.32(a), then the grinding time is ealculated as for facing
~ In surface grinding, the workpiece reciprocates under the rotating
operations on milling machine.
grinding wheel, as shown in Fig.5.32 (a) and (b).
The longitudinal feed of the grinding wheel is given by,
Feed/rev = ; , for rough grinding
= ~, for finish grinding ... (5.25)
where w = Width of the grinding wheel.

1;~~;~811 Process Planning and Cost Estimation Machining Time Calculation . ------I.:$~7~1
Lo-w+5 150 -,20 + 5 = 135 nun
Total grinding time

, Length of cut x {Number Of
(Feed/rev) x (r.p.m) passes
Grinding time/cut ... (5.26)
135
= 10 x 119.37 x 4
= Lo - w + 5 { Number of } = 0.452 min Ans. ~

Total grinding time
(
w
.20r"4
w)
xN
x cuts required · I Example 5.58 I
Calculate the time required to rough grind
a steel shaft of 3.75 em diameter to 3.7 em diameter size using
~.. (5.27) a
./ The rpm is given by,
1000 S grinding wheel of 5 em face and assuming a cutting speed of 12
N = 1tD metre/minute and depth of cut 0.0025 em. Length of shaft to be
where S Cutting speed of work in mlmin, and ground is 25 em. fA. Nov/Dec. 2006J a.
D = Diameter of workpiece in mm . © Solution: Solving this problem in the same manner as that of
./ Depth of stock to be removed (d) the previous problem, we get
Number of passes (n) = Depth / cut (t) (3.75 - 3.7) / 2 = 10
or I n = ~ I ... (5.28)
Number of passes required 0.0025
Length of cut, L = 25 - 5 + 5 = 25 em
I Example 5.571 Find the time required for doing rough N
1000 (12) _
1C (37.5) - 101.86 rpm.
grinding of a 15 em long steel shaft to reduce its dia. from 4 to 3.8
em with the grinding wheel of 2. em face width. Assume cutting w 5
Feed " 2 = 2" = 2.5 em
speed as 15 mlmin and depth of cut as 0.25 min.
25 .
fA. o.. Nov/Dec.
2005; Nov/Dec. 2015J Grinding time 2.5 x 101.86 x 10
Given Data: Lo = 150 mm; D = 40 mm; Cutter face width,
- - . -- = -0.982 min or-58.; sec Ans, ""'6;:
. - W= 20 mm; S == 15 m/min; DeptJ:i of cut, = 0.25 mm per
pass.
t
I Example 5.59 I Estimate the grinding time to finish a shaft
© Solution: For rough cut,

from 38.5 mm to 30 mm diameter. Length of shaft as 300 ~m.
w 20
Feed = 2 - 2 = 10 mmirev Assume the following data:
1000 S WOO x 15 Width of grinding wheel = 50 mm; Depth of cut ill roughening
N = 1t D = 1t x 40 = 119.37 rpm operation = 0.785 mm; Depth of cut in finishing operation = 0.05
Number of passes} Depth· of stock to be removed mm; Cutting speed = 12 m/min.
required Depth/cut (t) Assume 1mm on diameter to be finished ground and remaining
= (40 - 38) / 2 = 4 rough ground.
0.25
To find: Grinding time to complete the shaft.
Lengthofcut, L = Lo- w + 5
1$~sol Process Planning and Cost Estimation Machining Time Calculation
------------------Ij;~~
@Solution: Depth of stock to be removed = 31-30
2 = 0.5 nun
Step I: Grinding time required for roughening operation
(from 38Smm <fl to 31 mm ell). Depth of cut in }
0.05 mm
01- {
finishing operation ... (Given)
Length of cut, L = {Le~~ ::~~n~} + .. Number of passes required 0.5

0.05 =
.. Finishing grinding time, T 2 = 255
Approach 12.5 x 123.22 x. 10
(Lo) wheel (w)
=
300 - 50 + 5 = 255 mm
For rough grinding, feed w
2 " _= = 25 mmlrev = 1.655 min
50
N = 2 Total grinding time = T, + T2 = 0.514 + l.655
1000 S = 2.169 min Ans • ...,
1tD
1000 x 12
=
1t x 38.5
= 99.21 rpm. I Example 5.60 IA cast iron table of size 250 mm x 600 mm is to
Depth of stock to be removed be ground by a wheel having 20 mm face width. If the table moves 6
Number of passes required
Depth / cut m in one minute and the feed is Wh of the width of the wheei,jind
38.5 -31 _ ...75 out the time required for grinding in three cuts.
Depth of stock to be removed
= 2 -..). mm
Depth of cut
roughening operation
in} = 0.785 nun ... (Given)
Given Data: Table size = 250 mm x 600 mm i.e., Length of table
= 600 nun and Width of table = 250 mm; S = 6 mlmin; w = 20 mm;
1
Number o.fPasses} ; 3.75 j="4w ;n=3.
0.785 = 4.77, say 5.
required To find: Time required for grinding.
.. Rough g..n..n. ._.. _ .L. ·.... .... ... .. _ ._.
di~g.) ..~~(_.N...u.m._?..re.. o.f.1_..
. _----._--- .. 'lIme;-ll . Feed/rev x rpm • -pass-es Jf - . © Solution: We Ktfowthitt,~-- - .
J~ ~L
= 255 Length of table 600 rom

25 x 99.21 x 5 = 0.514 min Time required per stroke = Speed of tbale = 6 x 100 mm / min
Step II: Grinding time required for finishing operation (from 31

1
mmc!»to30mm<j»). = 1 0 mI.n 0 1
. .
mi n
For fimsh grinding, =
Given that,
1
= 4"
50 Feed
Feed = 4 ="4 = 12.5 mmlrev. x Width of wheel
1000 S 1000 x 12 1
= -4 x 20 = 5 rnm
N = = = 123.22 rpm.
1tD 1tx31
--------------_._--- --<-~--~-~~"~"~--
Downloaded From : www.EasyEngineering.net Downloaded www.EasyEngineering.net
1;~j~~I_-... Process Planning and Cost Estimation Machining Time Calculation_

-------------------------
Width of table 250
Number of strokes ,,/ Time for threading Length or cut x { Number of}
Feed =- = 50
5 . (Pitch or lead) x (rpm) cuts
Time per} x {Number Of} 25

Time required per cut { where Number of cuts = Threads per cm ,for external ~hreads
stroke strokes
32
= 0.1 x 50 = 5 min = Threads per em ,for internal threads
Then time required for 3 cuts = 5 x 3 = 15 min Ans . ...,
,,/ T: fi h . . L(1+K) w
tme or s apmg or planing = S x 1000. x f xP
where L = Length of forward stroke in mm,
,,/ At the beginning of this chapter, the concept of machining time (including clearance on each ends)
and the terms used in this study are elaborated.
Time tor return stroke
K =
,,/ Formula used to calculate the turning time: Time for forward stroke'
.. Length ortlle job to be turned w = Width of the job in mm,

T urning time =
.. Feed / rev x rpm
L
fxN S = Cutting speed in m/min,
where N
1000 xS f = Feed per stroke, and
nxD '
p = Number of cuts (or passes) required.
s Cutting speed in m/min; and ,,/ Time for milling =
Length ofjob + Added table travel
(Feed I rev) x (rpm)
D == Diameter of the job in mm.
Depth.of.materialtn.be remolled
Number of cuts (or passes): D th of
,/ - -- . - . - .. - - - -- -. - .s
t
- ~ ~~
C ,
./ For face milling:

,,/ The machining time for other operations such as external relief,
1
chamfering, facing, knurling, drilling, boring and reaming are Added table travel = 2 [ D--V IJ2-w2 ]
estimated in the same manner as for plain turning.
---------~----------_,I where D = Cutter diameter, and
." ta ken for tapping =

(L+~) w = Width of workpiece .
- - - _ x rpm ,,/ For slab or slot milling:
Time Pi h
ttc
where L Length (or depth) of tapped portion, and Added table travel = " D d - d2
D Diameter of tap used. where d = Depth of cut


Machining Time Calculation li~~BII
Lo-w + 5 {Numbe.rof}_
.,/ Total grinding time --~------. -- x cu~
(; or ~) xN required 1. A mild steel bar of 40 mm diameter is to be turned as shown in
Fig.5.33.
where La Length of workpiece, and
Estimate the total timeto accomplish the task.
w Width of grinding wheel. Assume: Cutting speed 25 mlmin
w Feed rate = 0.2 mmlrev
Feed 2 "' for rough grinding, and
Mounting and setting time 40 seconds/component
w .. Allowances = 25% of unit production time.
""4 ' for finish grinding.
1. Brief the following terms:

(a) Lengthofcut; (b) Feed; and (c) Depth of cut.
2. Distinguish between feed and depth of cut.
3. Define 'tool approach" and 'tool overtravel". Explain their
importance while determining the tool travel.
4. What do you mean by cutting speed? Fig. 5.33.
5. Discuss the various factors.for the selection of (a) Cutting speed,
[Ans. 7.04 min]
(b) Feed, and (c) Depth of cut.
2. Calculate the machi-
6. How can you calculate the turning time required on a lathe?
7. Briefly explain the estimation of machining time for various lathe ning time to tum the
operations. _. dimensions shown in
8. Explain the procedure of estimating the machining cost per piece Fig.5.34 starting - from
in machining large number of bolts on a turret lathe. a mild steel bar of 80
9. Describe the procedure of estimating the machining time required mm diameter. The
during shaping (or planing) operation on a shaper (or -planer). cutting speed with
10. Derive the formula for calculating over-travel, when cutter HS S tool is 60 mlmin
diameter is bigger than width of workpiece, during face milling. and . feed is 0.70 Fig. 5.34.
11. Explain the procedure on estimating the machining time for plain nimlrev., depth of cut
milling a flat surface when the width of the job to be milled is is 2.5 mm per pass. [Ans. 3 .28 min]
more than the width of the plain milling cutter. 3. A mild steel bar 100 mm long and 38 mm in diameter is turned to
12. How can you estimate the grinding time for a cylindrical grinding 35 mm diameter and was again turned to a diameter of 32 mm
operation?
over a length .of 40 mm as shown in Fig.5.35. The bar was
l
. I
I
Machining Time Calculation li.5~:8IZ·1
~~:8~1 Process Planning and Cost Estimation
5. Estimate the time taken to prepare a job as shown in Fig.5.37
chamfered at both the ends to give a chamfer of 45° x 5 mm after'
from mild steel stock bar 40 mm in diameter and 75 mm long.
facing. Calculate the machining time. Assume cutting speed of 60
mlmin and feed 0.4 mm/rev, The depth of cut is not to exceed 3
mm in any operation. lAnse '0.866 min]
,,- i'
-e-
-1----- -E
E -, --_.- i--f-
N
Sm~m ~ ~ 1 0 "
('I')
/
1 i.40 m m
I. .1. .1. .1
~
" <45°
0mm~_~f 20 25 30
i ll
. !..~I,\.'",.:,.'. ,
!: : Fig. 5.35~
a,
4.
~:,' i
T i Estimate the time taken to manufacture a bolt as shown in
Fig.5.36 from a mild steel bar 107 mm long and 20 mm diameter.
Assume:
(i) Feed for alltuming operations = 0.16 mmlrev.
(ii) Cutting speed for turning = 20 mlmin.
(iii) Cutting speed for threading = 12 mlmin.
(iv) Depth of cut not to exceed 3 mm in.any operation.
tv) Numberof cuts taken for threading == 5
.. --6.
(vi) , Pitcit of threads ::' 2 nii!n- - .- - -- - [Ans.4'-O
riIilri]
-e-
E
E·
.....
~
6_5 _m_m_,J. 35 mm .1
All dimensions
ing and boring operations = 20 mlmin. Cutting speed for drilling
operation = 30 mlmin.
Feed for turning and boring operations = 0.2 mm/rev.
As Feed for 20 mm drill = 0.23 mm/rev.
su Depth of cut riot to exceed 3 mm in any operation.
m [Ans. 3.436 min] It is
e
th required to producea hole 15 mm-in diameter and 100 mm deep
e through the 'mild steel piece. Estimate the time taken for completing
fol the hole in the following two cases:
lo (i) The hole is drilled by a 15 nun drill. Assume the cutting
wi
speed for the mild steel to be 30 mlmin and feed for 15 mm drill
ng
da to be 0.2 mm/rev.
ta: (ii) First, a 10 mm hole is drilled which is then brought to
C accurate size by boring. Assume the cutting speed for boring and
u drilling to be 30 mlmin. The feed for 10 nun drill to be
t 0.15 mmlrev and feed for boring operation to be 0.13
t mm/rev. fAns. 90.2 sec]
i
n
g
s
p
e
e
d
f
o
r
t
u
r
n
1!~a81 .Process Planning and Cost Estimation Machining Time Calculation ~5~~91
7. What will be the machine time required to rough bore, to second . Feed = 1 mm/rev; Depth of cut == 2.5 mm; Cutting speed for
bore and to finish bore a soft cast iron cylinder whose diameter is thread cutting = 9 mlmin; Cutting speed for drilling = 30 rum/rev;
200 mm and the length of bore is 250 mm. Feed for drilling = 0.2 mmlrev. [Ans. 3.124 min]
(i) Rough bore 43 rpm, 0.3125 em feed;
Threading
(ii) Second rough bore 48 rpm, 0.0925 feed; pitch =2 mm
:::.:.:.::=.. ~ :
1 0 $
(iii) Finish bore 27 rpm, 0.625 feed. Threading
pitch =
3 mm
. ~: : ~: l,
[Ans. 1.865 min; 5.63 min; 1.481 min] x 3 0 l ong
8. A mild steel shaft, shown in Fig.5.3 8 is to be turned from a 24 I-----f ;.1

mm diameter bar. The complete machining consists of the
:::::::::: :::::.,,' C"') ~---- :-~
following steps:' .
I·
40
(i)
(ii)
Facing 24 mm cp on both sides;
Turning to 20 mm <1>; I·
20
·1·
30
.1. 50 '1
(iii) Drilling 8 mm cp hole;
Fig. 5.39.
(tv) Knurling.
10. Find the time required on a shaper to machine a plate 600 x 1200
With H.S.S. tool the cutting speed is 60 m/min. The feed for
mm, if the cutting speed is 15 m1min. The ratio of return stroke
facing 0.2 mm/rev, feed for knurling 0.3 mm/rev, and feed for
time to cutting time is 2: 3. The clearance at 'each end is 25 mm
drilling is 0.08 mm/rev. Depth of cut should not exceed 2.5 mm
along the length and 15 mm on width. Two cuts are required, one
in any operation. Find the machining time to finish the job.
roughing cut with cross feed of' 2 mm per stroke and one
r- . ---.!::[A:_:ns. 0.48 min]
finishing cut with feed of 1 mm per stroke. . [Ans. 131 min]
~-.-. L .. .._ _ .
~Gl_
.ij . On a planing machinethe time taken OIl' the cutting stroke on a
job 3 metres long is 12 seconds; and the time taken on the return
C --------j
r--I-_-_---=_-----_ <. : ~_~.a-
N ~ from the basic raw material. of 50 mm diameter and 100 mm

length. Assume: Cutting speed for turning = 30 mlmin;
I:
25
42
Fig. 5.38.
9. Find the machining time to complete the job as shown in Fig.5.39
stroke is 4 seconds. Calculate the time it will take to plane a
surface 3 metre long and 1.5 metre wide, if the feed is 6.25 mm
per cutting stroke. [Ans. 66 min]
12. Estimate the planing time for a casting 1.25 metre long. and
0.5 metre wide which is machined on a planer having cutting
speed of 12 metre per minute and a return speed of30 metres per
minute. Two cuts are required: one roughing with a depth of
3.125 mm and a feed of 0.1 mm per revolution and other
finishing with a depth of 0.125 mm and using a feed of
0.125 nun. [Ans. 23.75 hours]
I Process Planning and Cost Estimation
[
13. A 30 nun deep slot is to be milled with a 80 mm diameter cutter.
The length of the slot is 300 mm. What will be the total table
travel to complete the cut? If the cutting speed is 20 mlm~n and
feed per tooth is 0.2 mm, estimate the milling time. The cutter
has 24 teeth and one cut is sufficient for the slot. [Ans. 53. 7 sec]
14. Mild steel shaft 30 cm long is to be rough ground from 43.3· mm
diameter to 43 mm diameter using a grinding wheel of 40 mm
face. Calculate the time required to grind the job assuming
cutting speed of 12 mlmin and depth of cut 0~02 mm per pass.
[Ans. 2.25 min}
15. Calculate the time required to. rough grind a steel shaft of
3.75 em diameter to 3.7 em diameter size using a grinding wheel
TlvoMarks
of 5 em face and assuming a cutting speed of 12 mlmin and depth
of cut 0.0025 em. Length of shaft to be ground is 25 em.
[Ans. 51.78 sec]
001:]
Q&A
------ .- ..- -_. ._-,-_ ... ----.- .-. -----------_ .._ .. -.-'
1. What is meant by process planning?
[A.U., Nov/Dec 2007; May/June 2008; Nov/Dec 2009J
Process planning can be defined as "an act of preparing a "detailed .
work instructions for the manufacture and assembly of
components into a finished product in discrete part
manufacturing environments. ~~
2 . List out the various activities of l!:.rocessl!_ianning_.
Step 1: Drawing Interpretation
Step 2: Material Evaluation and Process Selection
Step 3: Selection of Machines, Tooling and Workholding
;
Devices
Step 4: Setting Process Parameters
Step 5: Selection of Quality Assurance Methods
Step 6: Cost Estimating
Step 7: Preparing the Process Planning Documentation
Step 8: Communicating the manufacturing knowledge to the
shop floor
3. What is a route sheet? [A.U., Apr/May 2008]
The route sheet lists the production operations and associated
machine tools for each component and subassembly of the
product.
4. What are the information -that a route sheet can provide?
A route sheet usually provides the following information:
(i) Part identification (numbers and names).
(ii) Description of the processing steps in each operation.
(iii) Operation sequence and machines.
(iv) Standard setup and cycle times.
(v) Tooling requirements for each operation.
(vi) Production control information showing the planning
lead time. at each operation.
WI~II,
Process Planning and Cost Estimation Two Marks Q & A :. _ 1":3.1
5. List the main outputs for process planning activity.
10. List the main types of drawing used in engineering.
Two important outputs of process planning are route sheet and
the operations sheet. The three types of drawings used in the industry are:
6. 1. Detail drawings,
What are the material selection parameters?
(i) Single-part drawings, and
fA. U, May/June 2009J
(ii) Collective drawings.
1. Function 4. Service life
2. Assembly drawings, and
2. Appearance 5. Environment
(i) Single-part assembly drawings, and
3. Reliability 6. Compatibility
(ii) Collective assembly drawings.
7. List the various approaches to process planning.
3. Combined drawings.
fA. U, Apr/May 201 OJ 11. List out any four information that the process planner can
The two general methods/approaches to process planning are: obtain from the engineering drawing of a compone,!t.
1. Manual process planning, and The important information derived from the drawings that are
(i) Traditional approach, and required for process planning include:
(i) Geometric and dimensions
(ii) Workbook approach
(ii) Material specifications
2. Computer Aided. Process Planning (CAPP) (iii) Notes on special material treatments
(i) Retrieval (or variant) CAPP system, and (iv) Dimensional tolerances specifications
(v) Geometrical tolerances specifications
(ii) Generative CAPP system !
8. (vi) Surface finish specifications

What is CAPP?
fA.U, Apr/May 201 OJ 12. What are the three main areas focussed upon during the
. In C;:omplJter-Aided Process Planning (C.A,..pP), the process· plan is ...material evaluatio-n?
prepared with the! use of computers. CAPP overcomes the
drawbacks of manual process planning. The materials considered for selection are to be evaluated based
on the following three considerations:
9. Differentiate between a variant and generauoe CAPP systems.
1. Shape or geometry consid~rations,
,/ In the variant system, a process plan for a new part is created
by recalling, identifying and retrieving an existing plan for a 2. Material property requirements, and
similar part, and making the necessary mudifications for the 3. Manufacturing considerations.
new part. 13. List out the factors to be considered in the selection of
,/ In the generative approach, the computer is used to synthesize manufacturing processes.
or generate each individual process plan automatically and
Some of the fiactors t'0 be consi "dIer.'ed in .the selection
of
without reference to any prior plan.
Downloaded From : www.EasyEngineering.net Downloaded From : www.EasyEngineering.net 1-
1;'ti,~4J Process Planning and Cost Estimation
Two Marks Q & A , h'W:sH
• Material form
• Component size and weight 17. List the various factors considered for tooling selection.
• Economic considerations The various factors considered for tooling selection ~e grouped
• Dimensional and geometric accuracy under three headings as given below:
• Surface fmish specification 1. Constraints on tool selection
• Batch size (a) Manufacturing practice (d) Capability
• Production rate (b) Manufacturing process (e) • Processing time
14. What are the various steps involved in process selection? (c) Machine tool characteristics (f) Cutting tool
The process selection involves the following four stages: availability
2. Operating requirements for tool selection
Stage 1: Drawing interpretation
(a) Workpiece material
Stage' 2: Identification of critical processing factors
(b) Operation
Stage 3: Comparison of potential manufacturing processes
(c) Part geometry
Stage 4: Identification of suitable processes
(d) Tooling data
15. What are the factors considered in machine selection? 3. Factors affecting tooling performance
The various factors considered for machine selection are: (a) Cutting tool materials
1. Technical factors (b) Cutting tool geometry
(a) Physical size of the workpiece ( c ) Cutting fluids
(b) Machine accuracy 18. What are the constraints influencing tool selection decision?
(c) Surface finish The six constraints influencing tool selection decision are:
(d) Cutting forces (a) Manufacturing practice
( e) Power of the machine (b) Manufacturing process _
------ -- - --~_;_,--O- perational factors - - ..--- -,- ----'- - ·----~c) --Machine toolcharacterlstlcs----
. (a) Batch size ···- (d) Capability
(b) Capacity ( e) Processing time
(c) Availability (t) Cutting tool availability
16. What are the stages of machine selection process? 19. List out the stages of the tool selection process.
The machine selection involves the following four stages: The five stages of the tool selection process are:
Stage 1: First-cut selection Stage 1: Evaluation of process and machine selections
Stage 2: Power/force analysis Stage 2: Analysis of machining operations
Stage 3: Capability analysis Stage 3: Analysis of workpiece characteristics
Stage 4: Operational analysis . Stage 4: Tooling analysis
Stage 5: Selection of tooling

Two Marks Q & A ..... tT;'~.'1

'1~i>1 Process Planning and Cost Estimation
. 6. What is meant by depth of cut?
Depth of cut is the thickness of the layer of metal removed in one
cut or pass, measured in a direction .perpendicular .to the
1. What are the main process parameters that can iilflu~nce the
machined surface.
success of the machining?
7. What is the generally recommended value of depth of cut for
1. Cutting speed,
turning and boring operations?
2. Feed rate, and
The general. guidelines for turning and boring recommend a
3. Depth of cut.
depth of cut of6 mm for roughing and 0.4 mmfor finishing ..
2. What is meant by cutting speed? 8. What is the generally recommended value of depth of cut for
The cutting speed· also known as surface cutting speed or shaping and planing operations?
surface speed, can be defined as the relative speed between the In general, the recommended depth of cut for shaping and
tool and the workpiece. planing are in the range of 1 - 4 mm.
3. List any four factors that are to be considered during selection 9. What is the purpose of a workholding device?
of cutting speed. The main purpose of any workholding device is to position and
1. Nature of the Cut hold a workpiece in a precise location while the manufacturing
2. Work Material operation is being performed.
3. Cutting Tool Material 10. List the types of workholding devices.
4. Cutting Fluid Application 1. General workholding devices
5. Purpose of Machining ; (a) Vices (e) Centres
_. 4. What is meant by feed rate? (b) Clamps and abutments (f) Mandrels
Feed rate is the speed at which the cutting tool penetrates the (c) Chucks (g) Face plates
_ _ _ workpiece. .- - -. -,- - -- - ... ·(d)· Coliets .-- - _- '
-
2. Specialist workholding devices
5. List the major factors that are to be considered, during the
(a) Jigs
selection of feed rate.
(b) Fixtures
(i) Work material (type, strength, hardness, etc.)
(vii) Nature
(ii) Capacity of the machine tool (power, rigidity, etc.) of cut
(iii) Cutting tool (material, geometry and configuration)
(iv) Cutting fluid application

(v) Surface finish desired
( (vi) Type of
operation
11. Downloaded Fromcontrast
Compare and : www.EasyEngineering.net
between jigs and fixtures. Downloaded From : www.EasyEngineering.net
S.No. Characteristics Jig Fixture

1. Definition Locates and holds Only holds and
the work and guides positions the work,
the cutting tool in but doesn't guide the true
position of the work.
work.
Two Marks Q & A FW~91
IiJ.S 1 Process Planning and Cost Estimation
15. What are the types of'fixturesr
r s.No.1 Characteristics .Jig I Fixture

The different types of fixture based on the operation include:
(i) Turning fixture (v) Fixture for boring/drilling
2. Elements Work locating Work locating
(ii) Milling fixture (vi) Tapping fixture
elements, tool I elements,tool setting
(iii) Fixture for grinding (vii) Fixture for welding
guiding elements elements and work
and work clamping clamping elements. (iv) Fixture for broaching (viii) Assembling fixture
elements. 16. What is meant by statistical quality control?
3. Construction Light Heavy Statistical quality control (SQC) is about employing inspection
methodologies derived from statistical sampling theory to ensure
4. Applications Drilling, reaming, Milling, turning,
conformance to requirements.
tapping, grinding, broaching,
counterboring, etc. 17. What are two basic quality strategies?
countersinking The two basic quality strategies are:
1. Detection strategy, and
12. What are the basic elements of jigs and fixtures?
2. Prevention strategy.
1. Clamping elements
18. List the seven statistical tools of quality that are used in quality
2. Locating elements control.
3. Tool guiding and setting elements 1. Flow chart 5. Cause and effect diagram
13. List any four factors that influence the design and/or selection 2. Check sheet 6. Scatter diagram
of a workholder. ' 3. Histogram 7. Control chart
1. Physical characteristics of the workpiece (i.e., shape/form 4. Pareto diagram
- (geometry), size and mass), -19 •. Whatis (l control chan? -.-_.-- . -- _.-... -- --
A control chart is a graph that displays data taken over time and
2. Physical characteristics of the finished component.
the variations of this data.
3. Type and capacity of the machine, its extent of automation, 20. What are the uses of controi charts?
4. Provision of locating devices in the machine. (i) To check whether the process is controlled statistically or
not.
14. What are the types of jigs?
(ii) To determine process variability.
Jigs can be classified broadly into two types based on the (iii) To establish the process capability of the production
manufacturing process involved as: process.
1. Drill jigs, and (iv) To identify the type of variation that occurs.
(v) To determine the effects of process changes.
2. Boringjigs
Two Marks Q & A -'-- t'm~:j}ll
1::1~l1n:I Process Planning and Cost Estimation
25. List any six documents that are required for process planning?
21. List the most commonly used control charts for variables for [A.U., Nov/Dec 2007J
quality control: 1. Assembly and components dra~ings of the product and bill of
(i) X-or average charts, materials.
(ii) R- or range charts, and 2. Specification of various machine tools available in the
catalogues of machine tools.
(iii) s- or standard deviation charts.
3. MachininglMachinability data handbook.
22. List the most commonly used control charts for attributes for
4. Catalogues of various cutting tools and tool inserts.
quality control: When would you use them?
1. p-chart: The chart for fraction rejected as non-conforming 5. Sizes of standard materials commercial1y available in the
to specifications. market.
2. np-chart: The control chart for number of non-conforming 6. Charts of limits, fits and tolerances.
items. 26. What do you understand by break-even analysis?
3. c-chart: The control chart for number of non-conformities.
Break-even analysis, also known as cost-volume-profit analysis,
4. u-chart: The control chart for number of non-conformities
is the study of inter-relationships among a firm's sales, costs and
per unit.
operating profit at various levels of output.
23. What is meant by process capability?
27. What is meant hy break-even point?
Process capability may be defined as the "minimum spread of a
The break-even point may be defined as the level of sales at
f specific measurement variation which will include. 99.7% of the
which total revenues and total costs are equal. It is a point at
1j.1l
measurements from the given ~rocess."
which the profit is zero.
..\
24. List any four factors to be considered for selection of
measuring instruments •
. .1. Accuracy- (or Rule -of Ten): ~he-Rule of-Ten;--als(r known-as ----
the Gage Maker's Rule; states that the accuracy of the 1. What do you understand by estimating? t
measuring instrument should be 10 times that of the tolerance [A. U., May/June 2009; Apr/May 2010J
of the quality characteristic being measured. Cost estimating is the process of determiningthe probable cost of
2. Linearity: It is the accuracy of the measurements of an the product before the start of its manufacture.
instrument throughout its operating range. 2. What are the objectives of cost estimation?
3. Magnification: It is the amplification of the output reading on [A.U., Nov/Dec 2009J
an instrument over the actual input dimension. (i) To establish the selling price of a product. for a quotation
4. Repeatability: It is the ability of the instrument to achieve the or contract.
same degree of accuracy on repeated applications (often (ii) To verify quotations submitted by vendors.
referred to as precision).
rj'~l~"I Process Planning and Cost Estimation Two Marks Q & A 1'~1'~1
(iii) To· ascertain whether the proposed product can be 6. What are the commonly used methods of cost estimating?
manufactured and marketed profitably.
(iv) To take make or buy decisions.
3. State thefunctions of estimating.
3. Detailed analysis method.
[A.U., Nov/Dec 2007; Apr/May 201 OJ
7. What do you mean by parametri~ and statistical estimating?
The main functions of cost estimating are given below:
.,/' Parametric estimating is an estimating technique that uses a
.,/ Cost estimates are required to submit accurate tenders for
statistical relationship between historical data and other
getting the contracts.
variables to calculate an estimate for activity parameters, such
.,/ Cost estimates are required for the manufacturer to choose
as scope, cost, budget, and duration.
from various methods of production the one which is likely to
be most economical. .,/' Statistical estimating is the"" problem of estimating a
.,/' Cost estimates are required for fixing the selling price of a probability distribution given a set of random samples from
product. the distribution.
v: Cost estimates give detailed information of all the operations 8. What do you understand by Budgetary estimates?
and their costs, thus setting a standard to be achieved in actual [A. U, Apr/May 2008J
practice. Budgetary estimate is the process of determining the probable
4. What are the different types of estimates? cost of the elements of various activities that constitute a budget.
[A. u, !"ov/Dec 2007; Apr/May 2010J 9. List any four data required to make a cost estimate.
(i) Preliminary estimate: It is prepared based on assumption and 1. General design specifications: It refers a brief description of
general information supplied by sales department. It is usually the product, its function, performance, and purpose.
" made for new product.
2. -Total anticipated quantity and the rate of production '(i.e., u'le
(ii) Final estimate: It is prepared based on complete available number per unit time).
data for a product.
3. Assembly or layout drawings.
5. Classify cost estimates based on the design level:
4. List of the proposed subassemblies ofthe product.
The cost estimates can be classified into three types based upon
10. List any four types and sources of cost estimating data.
design "level as:
1. Conceptual design phase S.No. Description of data Sources
2. -Preliminary design phase 1. General design Product engineering and/or
specifications sales d-epartment
3. Detailed design phase
2. Quantity andrate of Request for estimate or
production sales department
1";m*l;;4i1 Process Planning and Cost Estimation Two Marks Q & A ~ r,~~,il~ti
S.No. Description of data Sources 15. Why is costing essential to industrial control? (or) What are the
3. Assembly or layout Product engineering, or objectives of costing? lA. u., Nov/Dec 2009; Apr/May 2010J
drawings. sales department, or Costing is necessary because it provides information for:
customer's contact man.
(i) Determining, classifying and analyzing the cost' and income
4. General tooling plans and Product engineering or
to a business finn.
list of proposed
subassemblies of product. .
manufacturing engineering.
(ii) Determining the prices to be quoted to customers .
11. Describe the sources of errors in estimating. (iii) Forming basis for managerial decisions that have to do with:
[A. u, Nov/Dec 2009] (a) Make or buy decisions,

(i) Unavoidable errors: These errors cannot be avoided. (b) To introduce a new product or to drop an existing one,
Examples: machinery breakdown, power failure, accidents and and
strikes. (c) To expand or contract the existing one.
(ii) Avoidable errors: These errors can be avoided by' the 16. Dil terentiate between estimating and costing.
estimator while preparing the estimates. It may occur due to. less Estimating Costing
S.No. Particular
experience and carelessness.
1. Nature of cost It gives the probable It gives the actual cost of
12. Distinguish between over estimation and under estimation. cost of the product the product after adding
fA. u, Apr/May 2008] before the start of its
manufacture.
different expenses incurred
in various departments.
If the estimated cost of the job is much more than the actual cost
2. Quality of Estimation requires a Costing requires the
of the product, then the estimation is over-estimation. On the
personnel highly technical knowledge of accounts and
contrary, in under-estimation, the estimated cost is below the required knowledge hence an therefore costing is done
estimator is basically by accoun~!s. _.
~~~ cost ?f_p!~d~ct~_. ._ _ . .. _ ~. -- .. ~. - -_.- _
..
an engineer.
13. List the various constituents/eiements of cost ,!stimation.
3. Duration of Estimating is carried Costing usually starts with
1.. Design cost, 5. Labour cost, process out before the actual the issue of order for
2. Drafting cost, 6. Inspection cost, production of a production of a product
product, and ends after the product
3. R& D cost, 7. Cost of tools, jigs and fixtures, and
is dispatched on sale.
4. Materials cost, 8. Overhead cost.
14. Define costing or cost accounting. 17. List the various methods of costing.
[A. U, Nov/Dec 2007; Apr/May 2008] 1. Job costing or order costing, 2. Batch costing,
Costing, also known as cost accounting, is the determination of 3. Process costing, 4. Departmental costing,
an actual cost of a component after adding different expenses 5. Operating cost method, 6. Unit cost method, and
incurred in various departments. 7. Multiple cost method.
1:t;"[(fi~ Process Planning and Cost Estimation
Two Marks Q & A 1111~"11;7:;1
18. Name the various elements of cost.
Materials cost < Direct materials cost
Indirect materials cost

22. Differentiate between direct labour an i indirect labour.
./ Direct labour are the workers- who actually work or process
different materials either manually or with .the help of
Total cost -+--- Labour cost < Direct labour cost
Indirect labour cost

machines.
./ Indirect labour are ~he non-productive staff who helps the
<
productive labour in performing their duties.
Direct expenses
23. What is direct labour cost? [A.U., May/June 2009]
Expenses
Indirect or overhead expenses ./ Direct labourcost is the wages paid to the direct labour .
Fig.1. Elements of cost ./ Direct labour are the workers who actually work or process
different materials either manually or with the help of
19. Contrast between direct materials and indirect materials. machines .
./ Direct material is the one which becomes a part of the 24. Distinguish between direct labour cost and indirect labour cost.
product. It is the material which is consumed in the
fA. o., Apr/May 2008]
manufacturing of a product. It can be measured and charged
directly to the cost of the product. ./ Direct labour cost can be charged directly to the job under
./ Indirect material. is the one which cannot be traced as a part preparation .
of the product. It is the material required for maintaining and ./ Indirect labour cost cannot be charged directly to a particular
operating the plant and equipment but cannot be a part of the job, but are charged on the number of products produced in
product. the plant during a particular period.
20. Brief about indirect material cost. [A.U., Nov/Dec 2007J 25. Describe various allowances of time in estimating.
- - -P_',--'- . . _
./ Indirect material cost is the cost incurred for maintaining and fA.U., Nov/Dec 2009J
operating the plant and equipment not be a part of the product
1. Personal allowances 2. Fatigue allowances
cost.
3. Contingency allowances 4. Process allowances
0/' Examples: Grease, lubricating oil used. to lubricate the
equipment, coolants used to control the Job and the tool, 5. Interference allowance 6. Special allowances
cotton waste, etc. 26. What are direct and indirect expenses?
21. Find the weight of steel sphere of diameter 140 mm taking steel ./ Direct expenses are those which can be charged directly to a
density as 7150kg/mJ. [A.U., Nov/Dec 2007J particular job and are done for that specific job only.
© Solution: Weight = Density x Volume ./ Indirect expenses are those which cannot be charged directly
4 to a particular product manufactured.
7150 x '31t r3 = 7150 x 3'1t (70 x 1<r3)3 = 10.22 kg Ans. "
1:t~l(II Process Planning and Cost Estimation Two Marks Q & A ---:- nw~;i;~n
27. What are the various types of overhead expenses? 33. What is meant by total cost? lA. o: May/JW1e 2009]
(a) Factory expenses, ,(b) Administrative expenses, prime} , { Factory }

Total cost = { cost + overheads
(c) Selling expenses, (d) Distribution expenses.
Selling and ""
28. What is administrative overhead? {A. u, Nov/Dec 2007] + {Admistrative} + distribution ~
../ Administrative overhead is II overhead which incurred for
expenses { expenses J
general administration and management for efficient and t 34. What are' the methods for allocation of overhead expenses?
proper functioning of the enterprise. fA. u: May/JW1e 2009]
../ Example: Expenses incurred on e-mails, faxes, telephone
1. Allocation by cost proportion,
calls, postages, stationery items, etc.
2. Allocation by hourly rate, and
29. What are the various components of cost?
3. Allocation by unit rate.
1. Prime cost,
35. A manufacturing sector produces 5000 machines per year. If
2. Factory or works cost, the total on costs during that year are Rs.2,OO,0001-, calculate
3. Manufacturing or production cost, the overhead costforeach machine. [A.U.. Apr/May 2008]
4. Total or ultimate cost, and Rs.2,00,OOO
© Solution: Overhead cost/machine = 5000
5. Selling price.
= Rs.40 / machine/year
3 O. Define prime cost. [A.,U., Nov/Dec 2009]
36. A machine is costing Rs. 25,000 and is expected to run for 10
Prime cost, also known as direct cost; consists of direct material years, at the end of which its scrap value is likely to be
costs, direct labour cost, and direct expenses. Rs. 2500. Machine is expected to run 2000 _h_o~~s1!e_a~,n:,
3-1. "'fVhatis'meantby factory cost? --' - --. alt, .
, average. Esii~iii~' ih~' -depreciation . charges per hour of the
Factory cost consists of prime cost and factory expenses.
machine. [A.U., Nov/Dec 2009J
= Prime
• 0
Factory cost cost + Factory expenses
© Solution: Machine cost = Rs. 25,000
Scrap value = Rs. 2,500
32. What do you meant by catalogue price? [A. U; Apr/May 2008]
.. Depreciation fund' = Rs. 25,000 - Rs.2,500
Usually the distributors of the product will be given some = Rs.22,500
percentage of discount. So die net price obtained after Life of machine in hours = 10 years x 2000 hrs/year
considering the discount in the selling price, is called as catalogue = 20,000 hrs
price or market price. Rs.22,5oo
Catalogue price = Selling price + Discount .. Depreciation charges/hour = 20,000
Rs.l.25Ibour Ans, cw
Two Marks Q & A 11'.2fl
r't:to' , Process Planning and Cost Estimation
6. Differentiate between drawing down and upsetting forging
operations.
1. Define forging. ,/ Upsetting is the process of increasing the thickness or the
cross-sectional area of the work piece by reducing its length.
Forging is defined as the process in which the desired shape and
size of an object is obtained through the plastic deformation of ../ Drawing down is the process of increasing the length of a bar
the metal of the object. and reducing its thickness or width.
7. What are the various losses considered while calculating the
2. Differentiate between hot forging and cold forging.
material cost for a forged component?
../' When the forging is, performed on the metal above the
1. Shear loss 2. Tonghold loss
recrystallisation temperature, it is called hot forging.
3. Scale loss 4. Flash loss
,/ When the forging is performed on the metal below the 5. Sprue loss
recrystallisation temperature, it is called cold forging.
8. What do you mean by shear loss in forging?
3. Contrast Smith forging with drop forging. The blank required for forging a component is cut from billets or
,/ If the metal is heated in a smithy and forged using forging long bars, by means of a sawing machine. During sawing, the
tools manually or using hand, then this type of forging is material equal to the product of thickness of sawing blade and
known as hand forging or manual forging or Smith forging. cross-section of bar is lost for each cut. This material loss is
known as shear loss.
,/ Drop forging utilises a closed impression die to obtain the
desired shape of the component. 9. What is meant by tonghold loss in forging.
4. In what ways, press forging and upset forging are different? While performing some forging operations, some length of the
stock (at one end) is required for holding the stock in tong. This
,/ In press forging, the metal is shaped not by means of a series
small extra length will be removed after completion of the
of _blows as _in drop forging" but by means of a single" workpiece. This-loss is known as tonghold
continuous squeezing action.
10. loss._..,.
,/ Unlike the drop or press forging where the material is drawn What is scale loss in forging 2'
out, in machine forging, the material is only upset to get the
o As the workpiece is heated at high temperature during the forging
desired shape.
processes.ithe oxidation of the outer surface of the workpiece will
5. List the various operations that can be performed by forging. take place. That is, the heated workpiece reacts with oxygen from
1. Upsetting 2. Drawing down (fullering) air forms a thin film of iron oxide on the outer surface of the
workpiece. This thin film of iron oxide is called scale. When
hammering is done, the scale is broken and falls down as a waste.
3. Setting down 4. Bending
This material waste is known as scale loss.
5. Punching 6. Drifting
7. Swaging
- --. -------- ._--
Two Marks Q & A I?r~Z31

FT:Zzl, Process Planning and Cost Estimation
15. Sketch the different types of weldjoints.
11. What do you mean by flash loss inforgingr
When dies are used for forging; certain quantity of material I
comes out of the die at the parting line of the top and bottom (a) Straight butt joint
halves of the die. This surplus wastage material is called flash

loss. 9
(b) Single Vee butt joint
I
(c) Double Vee butt joint
~
12. What is the meaning by sprue loss in forging?

The portion of metal between the length held in the tong (i.e.,
tonghold) and the material in the die is called sprue or runner.
~ ~ I ~
r
(d) Single U butt [oint (e) Double U butt joint
This is cut off when workpiece is completed. The material loss
due to this portion of the material used as a contact is called
sprue loss.
~ E
(g) Double bevel butt joint
~I
(f) Single bevel butt joint
13. How can you determine the size of the stock in forging?
I~ Is ~
./ The diameter of the greatest section of the forging gives the (h) Single J butt joint (i) Double J butt joint
diameter of the stock to be used.

16. What are the various elements considered while calculating the
./ The length ofthe stock to be used is given by, cost of a weldedjoint? [A. U; Apr/May 2010J
' f t k Gross weight
L en gth 0 s oc - , T~tal } {Dire:t} {Direct} { Direct } { overhead}
-
. { DensitY Of}' { cross-sectional} weldmg = material + labour + +
. 1 x area of . cost cost cost expenses expenses
rna t k
stoc 17. Write short notes on gas welding techniques.
ena
-- ,._- --~.- .. ---.---,-----.-.- ..- ._ ...
14. Define weldiiig.-lisi-ihe tYpes-ofwel(iing-:-' -------- .-. - '.j' Leftward or forwarding welding: -IIi this
techniciue~the weld
-----.-- ----..------
-- is started from the right hand of the seam to the left hand .
. .
./ Welding is the process of joining similar or dissimilar metals ,/ Rightward or backward welding: The welding in this case is
by the application of heat .. done from the left hand of the seam to the right hand .
./ The two main types of welding process are: 18. A butt joint between two square metal plates of 250 em x 250
em is made using electric arc welding. If the rate of welding is 5
(i)·' Plastic or pressure welding, and meter/hour, calculate the time required to complete ten such'
(ii) Fusion or non-pressure welding. welding operations. [A. U; May/June 2006J
Given Data: Plate size = 250 em x 250 em; Rate of welding =
5 meterslhr.

IT.241 Process Planning and Cost Estimation Two Marks Q & A ~ kti~5;<'1
To find: Time required to complete 10 welding operations. 23. What is shrinkage allowance?
© Solution: We know that, Almost all metals (except bismuth) contract during cooling at
Time required for} 1 different rates. The shrinkage is volumetric which affects the
making 10 welds Rate of welding x Length of weld x 10
dimensions all around the casting.
1
= " 5 x 2.5 x
10
24.
.
What is draft allo wance?
The pattern .damages the vertical sides of the mould on its with-
= 5 hours or 300 min Ans." drawal. A taper is provided to the pattern to facilitate the·
19. What is the relationship between thickness of plate and size of withdrawal without damaging the vertical sides. This is known as
electrode in gas welding? the draft allowance.
When the thickness of the plate increases, the length of the-- 25. Why machining allowance is kept in a pattern?
electrode to be used increases. Machining allowance is the extra material is to be provided
20. Define the terms foundry, casting and a mould. which is to be subsequently removed by machining or cleaning
./' Founding is the process of casting metals into objects of process.
specified shapes, 26. What is meant by distortion allowance?
./' The molten metals or alloys are poured in the moulds and The castings on cooling distort -or undergo warpage, particularly
allowed to cool. The object after cooling is known as casting . into irregular shapes. Thus the patterns are made with an -opposite
./' A mould is- a cavity or a matrix formed in a heat resistant type of distortion so as to obtain the correct shape on cooling.
material, usually sand. 27. Why shake allowance is kept in a pattern?
21. What do you mean by pattern? List few pattern materials
The patterns when pulled from the mould distort the sides and
generally used.
shape -of the mould-even-with utmost- precaution. 'Fo avoid this, .
..,/ A pattern is a. replica of the .object to be made by-the casting the patterns are subjected to shakes to create a small void
process. between the mould and the pattern to facilitate its pulling.
0 To
v" Pattern materials: The usual pattern materials are wood, compensate this, patterns are made slightly smaller in size. This
metal and plastics. negative allowance is known as shake allowance.
22. List the various allowances provided to the pattern. 28. What are the various losses considered while calculating direct
material cost for a casting? [A. U; Apr/May 2010]
- The various pattern allowances are:
(i) Contraction or shrinkage allowance, While calculating the gross weight of the costing, add (i) the
(ii) Draft allowance, weight of process scrap (about 15 to 20% of the net weight) i.e.,
(iii) Machining allowance, weight of runners, gates, risers, etc., consumed as a part of
(iv) Distortion allowance, and process in getting the costing, and (ii) the weight of the metal
(v) Shake allowance.
Two Marks Q & A 11;:271
1~:~til, Process Planning and Cost Estimation
cost in oxidation (about 8 to 10% of the net weight of c()sting) in r:":

Over
furnace and in cutting gates, spills, and over arm, etc., 'which is travel
not recoverable.
Tool Over travel
1. What is meant by machining time? I,.._;'------ Length of cut -------1

Machining time is the time for which the machine works on the
component, i.e., from the time when the tool touches the work to Total tool travel = Length of job + Approach + Over travel
when the tool leaves the component after' completion of Fig. 2.

operation.
5. List the factors to be considered for the selection of feed and
2. What is length of cut? depth of cut for a particular operation.
Length of cut is the distance travelled by the tool to machine the The feed and depth of cut for a particular operation depend on the
workpiece. material to be machined, surface finish required and tool used.
3. Distinguish betweenfeed and depth of cut. 6. Define the term cutting speed?
./ Feed is the distance, through which the tool advances into the The cutting speed can be defined as the relative speed between
workpiece during one revolution of the workpiece or the the tool and the job.
cutter . 7. What are the variousfactors to be considered for the selectionof
./ Depth of cut is the thickness 'of the layer of metal removed in cutting speed?
one cut or pass, measured in a direction perpendicular to the The cutting speed depends on the cutting tool material, the work
machined surface. piece material and the operation.
- -~-.---...~----. --- ----
of cut
..
.:; The depth is always perpendicular to the direction of 8. What' is meant by turning operation? Write the equation to
feed motion. calculate the turning time on lathe.
4. What do you mean by 'tool approach' and 'tool overtravel't
v" Turning is the process of removing the excess material from
Show diagrammatically how these terms are related to the
the workpiece by means of a single pointed cutting tool.
length of cut for a cutting operation.
./ Approach length is the distance a tool travels, from the time it ./ Formula used to calculate the turning time:
touches the work piece until it is cutting to full depth. Let T Time required for turning in minutes,
~ Over travel is the distance over which the tool idles before it f = Feed per revolution in mm,"
enters and after it leaves the cut . L. = Length of the job (or stock) to be turned in mm,
./ Fig.2 illustrates the terms .related to the length of cut for N = Revolutions of the job per minute in rpm,
a cutting operation.
,--- Process Planning and Cost Estimation Two Marks Q & A tT~291
o = Over travel in mm, and
11. Differentiate the operations drilling, boring and reaming.
A = Approach length in mm.
../ Drilling is the process of producing holes in the materiaL
If over travel and approach length are also taken into account, then
../ Boring is the operation of enlarging or finishing an internal
the time for turning formula becomes
hole which has been previously drilled.
A+L+O
T = f xN x Number of cuts required ../ Reaming is the process of removing a small amount of
material from a previously drilled or bored hole for perfecting
9. Estimate the machining time to turn a 4 em diameter mild steel the hoie.
bar 10 em long, down to 3.5 em diameter in a single cut, using
12. Estimate the machining time to face both ends of a workpiece
high speed steel tool: Assume the cutting speed of the tool to be
of 30 mm steel rod in one cut, if the cutting speed is 30 mlmin
30 m/min and a feed of 0.30 mm per revolution. and crossfeed is 0.2 mm/rev;
Given Data: D = 4 em = 40 mm; L = 10 cm= 100 mm;
Given Data: D = 30 nun; S = 30 m/min; f = 0.2 mmlrev.
d = 3.5 em = 35 mm; single cut; S = 30 mlmin; f = 0.3 mm/rev. To find: Machining time to face.
To find: ,Machining time to turn. © Solution: We know that,
© Solution: We know that the time required for turning, ' D 30
Length of cut, L = 2" = 2" = 15 mm
L
T
fxN 1000 S 1000 x 30
N =
rt D 1t x 30
where N = rpm of the job
318.31 rpm.
1000 x S 1000 x 30
1t D -- 1t x 40 = 238.73 rpm .. Time for facing on one end, T
fxN
L
-- -
15
0.2 x 318.31
Machining time to fum, -'T ,- _k._ _ 100
= O.2.35(j min.
f x N 0.3 x 238.73 Then, Total time for}
facing both ends = 0.2356 x 2
= 1.396 min Ans. ~
= 0.471 min. Ans.~
10. What are the purposes of chamfering and knurling operations?
../ Chamfering is the operation of removing material from the 13. How long it will take a 12.7 mm drill to drill a hole of80 mm
edges of external or internal diameters. Chamfering is done to
deep in brass plate. Take the cutting speed as 75 m/min and
feed as 0.175 mm/rev.
facilitate the entering of mating parts to form a seat or to
remove sharp edges. Given Data: D = 12.7 mm; L = 80 mm; S = 75 mlmin; ,
J
f = 0.175 mmlrev .
../ Knurling is the operation of upsetting material so as to
Tofind: Time required for drilling.
produce diamond-shaped -or straight-lined pattems on the
surface of the material. Knurling is done to provide gripping 1000 S
© Solution: N = 'It D 1000 x 75 = 1879.78 rpm
when the job is grasped by hand. It x 12.7
I iJ.at),I Process Planning and Cost Estimation
Two Marks Q & A --'- ITtail\
Here, Length of cut, L =
Depth of hole = 50 mm
., Time for drilling, T L 16. Give the formula for calculating over-travel, when cutter
fxN diameter is bigger than width of workpiece, during face milling.
80
Added table travel ~ [D - \} D2 - w2 ] ,
0.175 x 1879.78
0.243 min or 14.6 sec Ans. ~ where D Cutter diameter, and
14. Write the formula to calculate the machining time for. a w = Width of workpiece
shapinglplanninglslotting operation.
17. What is grinding? Differentiate between surface grinding and
The time required to complete a' shaping/planning/slotting cylindrical grinding.
operation is given by
../' Grinding is the process of metal removal by abrasion.
_L{l + K) w
T
S ~ 1000 x f XP ../' In surface grinding. the workpiece reciprocates under the
rotating grinding wheel.
where L Length of forward stroke in mm,
../' In cylindrical grinding, the revolving wheel moves along the
(inciuding clearance on each ends ~
axis of the work and removes the metal to the required depth
Time for return stroke
K of cut.
Time for forward stroke
18. Write the formula for calculating the grinding time for a
w Width of the job in mm,
cylindrical grinding operation.
S = Cutting speed in mlmin, ~----------------------------~----.-------------~
f Feed per stroke, and
-
Totai grinding time = (w w) cuts required
P Number of cuts (or passes) required. Lo-w + 5 { Numberof }

x
15. What is milling? What are the operations that can be carried -or- xN .
" \. -2 4 _j
out on a milling machine?
where Length of workpiece,
./ Milling is the operation of removing material from a surface
by using a rotary multipoint tool called cutter . w = Width of grinding wheel, and
./ The various operations done on a milling machine include N = Cutting speed in rpm
facing, .forming or profile machining, slotting, key way O[:JD
cutting, indexing operations, etc.
Model
.Question Papers
_ ..•.. _- .. - ... _ - ... -..- ~--.. .

.. - - -.'
.. I
--,---~-,----~-.-----' _' ------~--' ~., .. --
MODEL QUESTION PAPER - 1
Seventh Semester - Mechanical Engineering (R - 2013)
Time: Three hours Maximum: 100 marks
Answer ALL Questions. Part

A - (10 x 2 = 20 marks)
1. What are the information that a route sheet can provide?
2. Differentiate between a variant and generative CAPP systems.
3. List any four major factors that are to be considered during
selection of cutting speed.
4. What are the basic elements of jigs and fixtures?
5. What are the different types of estimates?
6. What are the methods for allocation of overhead expenses?
7. What are the various losses considered while calculating the
material cost for a forged component?
8. What is meant by distortion allowance in a pattern?
9. Distinguish between feed and depth of cut.
10. How long it will take a 12.7 mm drill a hole of 80 mm deep in
brass pI.ate:"Take the cutting speed as 75 _.I1l{minand feed as
0.175 mmlrev.
Part B - (S x 16 = 80 marks)
11. (a) Explain in detail the process planning activities.
[OR]
(b) (i) List out the information that the process planner can obtain
from the engineering drawing of a component. Explain any five
of them. (8)
(ii) What are the three main areas focused upon during the
material evaluation? Explain them. (8)

I
\
L...;;;';':;-- ·:_; Q :rn!oi.::·-:~2...l-·· Process Planning and Cost Model Question Papers IMQ ..31..
Estimation
(b) From the following data for a sewing machine manufacturer,
12. (a) (i) List the various factors that influence the design and/or
prepare a statement showing prime cost, works/factory cost,
selection of a workholder. (8) production cost, total cost and profit.
(ii) What are two basic quality strategies? Explain them. (8) Rs.
[OR] .
(b) Following are the information on two machines: Value of stock of material as on 1.04.2010 26,000
• Material purchased . .2,74,000
Automatic
(Single Wages to labour 1,20,000
S.No. Item Capstan lathe
spindle) Depreciation of plant and machinery - 8,000
l. Tooling cost Rs.300 Rs.300 Depreciation of office equipment 2,000
2. Cost of cams - Rs. 1,500 Rent, taxes and insurance of factory 16,000
3. Material cost Rs.2.50 Rs.2.50 General administrative expenses 3,400

per piece Water, power and telephone bills offactory 9,600
4. Operating labour Rs. 20 per Rs. 80 per W~ter, lighting and telephone bills of office 2,500
cost hour hour Material transportation in factory 2,000
5. Cycle time 5 min Lmin Rent of office building 2,000
per piece Direct expenses 5,000
6. Setting up labour Rs.201hour Rs.20/hour Commission and pay of salesman 10,500
I
cost Repair and maintenance of plant 1,000

7. Setting up time 1 hour 8 hour Works manager salary 30,000
I
8_ •. .1 Machine 300% of (4) 1000% of(4) Salaryofoffice staff-- ----- 60~OOO
I
overheads (setting 1
Value" of stock of material as on 31.03.2011 36,000

and operation) Sale of products 6,36,000
\
Find the break-even. quantity for ajob which can be produced on 14. (a) Calculate the net weight and gross weight for the component I·
II
either of the machines. Also comment about the choice of shown in Fig.l. Density of material used is 7.86 gm/cc.
machine based on break-even quantity.
13. (a) (i) Discuss data requirements and sources for cost estimation.
Also calculate: (i) Length of 14 mm dia bar required to forge one
component, (ii) Cost of forging/piece if: Material cost = Rs. 80
\1
l
(8) per kg; Labor cost = Rs. 15 per piece. Overheads = 150 percent i
1
Distinguish between estimati_ng and costing. of labour cost.
(ii) l
(8)
[OR]

Model Question Papers' EM!2~G'

L.:Nf:.:::t:"':;~!io;;/'~~4u..I Process Planning and Cost Estimation
cutting speed of 50 mlmin and feed 0.3 mm1rev. The depth of cut
is not to exceed 3 nun in any operation.
-e-
o
('") o [OR]
,--~-
c
F
i
g
.
All dimensions are in mm '
2
Fig. 1. .
,[OR] The bar was chamfered at both the ends to give a
chamfer of
(b) A lap joint is to be prepared in 9.5 mm M.S. sheet using flat
welding POSitiOIl and 6 mm electrode. Current used is 250 45° x 4 mm after facing. Calculate the machining time.
Assume
amperes and voltage is 30 V. Welding speed is 12 meters per
hour and 0.3 kg of metal is deposited per metre length of joint.
Labour costs Rs. 40 per hour, power Rs. 8 per K\Vhr ~d
electrode Rs. 55 per kg. Efficiency of machine is 50% and
operating factor is 60%. Calculate the cost of labour, power and
electrode per meter of weld.
15. (a) A, mild steel bar 120 mm long and 40 mm in diameter is
turned to 38 mrn diameter and was again turned to a diameter of
J5 trim avera length of 50 mm 'as shown' in 'the Fig.Z,
~----l~- I-t--r
·
4_,IY4S. ~-,
fI -I,
I I·' 120

Downloaded From :the
(b) Estimate www.EasyEngineering.net
planning time .for a casting 1.25 m long and Downloaded From : www.EasyEngineering.net
0.5 m wide which is machined on a planer having cutting speed of
12 m/min and a return speed of 30 mlmin. Two cuts are required:
one roughing with a depth of 3.125 mm and a feed of
0.1 mm/revand other finishing with a depth of 0.125 .mm and using
a feed of 0.125 mm.
000
MODEL QUESTION PAPER - 2
Seventh Semester - Mechanical Engineering (R - 2013)
Time: Three hours Maximum: 100 marks
Answer ALL Questions. Part A -
(10 x 2 = 20 marks)
1. What is, meant by process planning?
2. List out at least any four information that the process planner can obtain
from the engineering drawing of a component.
3. What are the main process parameters than can influence the
-, success -of the-machining? "
4. What is the generally recommended value of depth of cut for
turning and boring operations?
5. What are the objectives of cost estimation?
6. What are the various allowances considered in, estimating?
7. What do, you' mean by flash loss in forging?
8. List the various allowances provided to the pattern.
9. Show diagrammatically how 'tool approach' and 'tool over travel'
are related to the length of cut for a cutting operation.
10. Estimate the machining time to face both ends of a workpiece of
30 mm steel rod in one cut, if the cutting speed is 30 mlmin and cross
feed is 0.2 mmlrev.
Model Question Papers ----'- LM~~'7:1
uNtL:::'~ms;;r~::::():J,d ~Process Planning and Cost Estimation (b) The catalogue price of a certain machine is Rs. 1,05,000, the
discount allowed to the distributors being 20%. Data collected at
Part B - (5 x 16 = 80 marks) a ~ertain period show that the selling cost and factory cost are
11. (a) What do you understand by CAPP? Explain in detail about equal and that the relations among materials costs, labour cost
the types of CAPP and mention the benefits of CAPP. and on cost in the factory are 1 : 3 : 2. If the ,labour cost is
[OR] Rs.20,OOO, what profit is being made on the machine?
(b) (i) List out the factors that are common to both materials and
• 14. (a) 200 pieces of a component as shown in Fig.4 are to be drop
process selection. (8) forged from a 4 em diameter stock bar. Calculate the cost of
(ii) List and explain the various factors considered for tooling manufacture, if
selection. (8) (i) Material cost is Rs. 500 per metre.
12. (a) (i) What are the set of documents that are required for process (ii) Forging charges @ Rs. 2
1000/m of surface- area to be
planning? (8) forged.
(ii) List and explain the various factors to be considered for (iii) On cost is 10% of material cost. Consider all possible losses
selection measuring instruments. (8) during operations.
[OR] All dimensions are in em,
(b) A mild steel spindle is shown in Fig.3, is required to be
manufactured in a workshop. Present the various activities
lanning.
Threading
pitch=2 mm
I
All dimensions are in mm I
Material: 60 mm ~ and 130 mm length; mild steel
Ail tolerances: ± 0.05 m.m.unless otherwise specified I
Number of parts required = 200 j
Fig. 3. Spindle
13. (a) (i) Briefly discuss about most commonly used methods of
costing. (8)
(ii) What are different classifications of cost? Explain. (8)
[OR]
Fig. 4.
---------10R]---- -
(b) 'What is the material cost of welding two plates of size
300 mm length and 150 mm width and 8 mm thickness to make a piece 300
x 300 mm approximately. Use rightward technique with no edge
preparation cost. Take overall cost, of oxygen as Re. 0.70 per cu.metre,
cost of acetylene at Rs. 7 per cu.metre, cost of filler metal Rs. 2.50 per kg
an~ 1 eu.cm of filler metal weighs 11.28 gms. Assume dia of filler rod =
4 mm. Filler rod
used per metre of weld = 3.4 metre. Rate of welding =
2.1 metre / hour. Consumption of oxygen = consumption of acetylene =
7.1 cu.metre / hr.
md~ ~ [t[1
wM:",::::~':;;;':s.!';:,::.'8::::;,··II-- Process Planning and Cost Estimation
INDEX
15. (a) Calculate the machining time required to produce one piece of
the component shown in Fig.S starting from 25 mm bar. I A
Administrative expenses, 3.32
Collective assembly drawings. 1.28
Collective single-part drawing, 1.26
Allocation of overheads, 3.79 Combined detail and assembly
- by % on direct labour cost, 3.81 drawing, 1.29
- by % on direct material cost, Comparison method, 3.7
3.82
Components of cost, 3.33
- by % on prime cost, 3.79
Conference method, 3.7
.
10 20
· 1 - by machine .hour rate, 3.84
20 30 Contraction allowance. 4.71
, I· - by man hour rate, 3.83
, Contingency allowances, 3.53

- by unit rate, 3.87
All dimensions are in mm Computer aided process planning, 1.19
Allowances, 3.51
Fig. 5. - types, 3.52, Concurrent engineering, 1.5
The following data is available. Annuity method, 3.96 Control charts, 2.30
For turning: Cutting speed = 40mlmin Assembiy drawing, 1.27 - for attributes, 2.32
Feed 0.4 mm/rev. - for variables, 2.32
Depth of cut . 2.5 mm/per pass B - purpose, 2.30
For thread cutting: Cutting speed 8 mlmin Backward welding, 4.39 - types. 2.31
[OR] Basic hole system, 1.32 Cost accounting, 3.19
(b) AT-slot is to be cut in a C.l. slab as shown in Fig.6. Estimate Basic shaft system, 1.32 Cost estimating, 3.2
I
the machining time. Take cutting speed 25 m/rnin, feed is Basic time, 3.54 - data requirements, 3.10
0.25 mm/rev, Diameter of cutter for channel milling is 80 mm. Batch costing, 3.22 - data sources, 3.11
Bending, 4.4 ~ definition, 3.2
Boring jig, 2.22 - -" functions, 3.4 -
Boring time, 5~19 - importance. 3.3
Break-even analysis, 2.44 - methods, 3.7
Break-even point, 2.45 - objectives, 3.3
Burden, 3.30 - procedure. 3.15
c Costing, 3.19
CAPP,1.19 - aims, 3.19
- generative, variant, 1.20
- definition, 3. 19
Catalogue price. 3.35
- importance, 3.20
Chamfering time. 5.12
- methods, 3.22
Fig. 6. Clearance fit, 1.33
Cost structure chart, 3.35
000 Cold forging, 4.1
Itzi/ Process Planning and Cost Estimation
I Index, . IJ.31
Critical processing factors, 1.30
Cutting speed, 2.2,5.3
Cylindrical grinding, 5.77
D
Elements of cost, 3.27
Equipment selection, 1.58
Estimates, 3.4
- constituents, 3.13
Forging, 4.1
- operations, 4.3
. - processes, 4.2
- types, 4.1
I
Departmental costing, 3.23 Forward welding, 4.38
- form, 3.17
Depreciation, 3.88 Founding, 4.70
- methods, 3.7
- causes, 3.89 Fullering, 4.3
- types, 4.4
- definition, 3.88 Fusion welding, 4.34
Estimating, 3.2
- methods, 3.89 Estimation in forging shop, 4.1 G
Depth of cut, 2.13,5.2 Estimation offoundry cost, 4.73 Gas cutting, 4.41
Detail drawing, 1.26 Estimation of gas cutting cost, 4.41 Gas welding, 4.38
Detection strategy, 2.2 Estimation of gas welding cost, 4.38 - technique, 4.38
Detailed analysis method, 3.8 Estimation of labour cost, 3.50 General tolerance, 1.32
Dimensional tolerances, 1.32 Estimation of oxy-acetylene welding, Generative CAPP, 1.22
Dimensions, 1.31 ·4.39
Geometrical tolerance, 1.33
Diminishing balance method, 3.92 Estimation of machining time, 5.1
Grinding time, 5.76
Direct expenses, 3.30 Estimation of materials cost, 3.37
Direct labour, 3.29 Estimation of pattern cost, 4.70 H
Direct materials cost, 3.28 Expenses, 3.30 Hand forging, 4.2
External relief turning time, 5.11 Handling time; 3.51
Distribution expenses, 3.33
F Hot forging, 4.1
Distortion allowance, 4.72
Draft allowance, 4.72 Face milling, 5.66 I
Drawing down, 4.3 Facing time, 5.14 Indirect expenses, 3.3]
Drawing interpretation, 1.24 Factory cost, 3.34 Indirect labour, 3.29
Drawing tyes, 1.24 Factory expenses, 3.31 Indirect materials cost, 3.28
Drifting, 4.4 Fatigue allowances, 3.53 Inference fit, 1.33
F{.ed, 2.10,5.2 Inspection, 2<20
Drilling time, 5.17
Feed rate, 2.1 0 Insurance policy method, 3.100
Drill jig, 2.2]
Fits, 1.31, 1.33 Interference allowances, 3.53
Drop forging, 4.2
Product design and manufacture cycle,
J
E
1.2Fixtures, 2.16
Jigs, 2.16
Electric arc welding, 4.58 Flame cutting, 4.41
Jigs and fixtures, 2.16
Flash loss, 4.6
- elements, 4.59
I - advantages, 2.17
,
- 3.
el 2
e 9
m - indirect, 3.29
en
Ladder of cost, 3.35
ts,
2. Lathe operations, 5.4
18 Leftward welding, 4.38
- Length of cut, 5.1
Limits, 1.31, 1.32
f M
a Machine forging, 4.3
c
Machine hour method, 3.100
t
o Machine selection method, 1.62
r Machining allowance, 4.72
s
, Machining time, 5.1
- grinding operation, 4.76
2 - lathe operations, 5.4
. - planing operations, 5.?5
2 - shaping operations, 5.58-
1
- slotting operations, 5.58
-
Manufacturing cost, 3.34
t Market price, 3.35
y Material losses in forging, 10~
p
e
s
I'Materials
cost, 3.28,3.37
, Material evaluation method, 1.44
I
t
2 Material selection and evaluation,
. 1.35
2
Material selection meth<!~s, 1.44
1
Material selection. process, 1.43
Job costing, 3.22
Manual process planning, 1.17 ".
K
Knurling time, 5.15 Measurement instruments, 2.39
\
L ~i
Labour cost, 3.29,3.50 I~
-
d
i
r
e
c
t
Methods of allocation of overheads,

Process planning, 1.1 I I~~1
HI~41 Process Planning and CostEstimation md~
Selling price, 3.3 5
3.79 - .activities, 1.6,2.1 Setting down, 4.3 .T
Milling time, 4.65 - definition, 1.1 Set up time, 3.50 Taper turning time, 5.29
Mould, 4.70 - documents required; 2.42 Shake allowance, 4.72 . Tapping time, 5.23
Multiple cost method, 3.24 . - economics, 2.43 Shaping time, 5.58 Tear down time, 3.51
N - importance, 1.2 Shear loss, 4.5 Threading time, 5.26
Non-pressure welding, 4.34 - approaches, 1.16 Shrinkage allowance, 4.71 Tolerances, 1.31
.Normal time, 3.54 Process selection, 1.47 Simultaneous engineering, 1.5 Tonghold loss, 4.5
o - factors, 1.49 Sinking fund method, 3.95 TQM,2.24
Office cost, 3.32 - general guidelines, 1.50 Single-part drawings, 1.26 Transition fit, 1.33
Office expenses, 3.32 - method, 1.5 1 Single-part assembly drawing, 1.28 U
On-cost, 3.30 Product design and m nufacture cycle, Slab milling, 5.67 Upset forging, 4.3
Operations planning, 1.1 1.2 Slot milling, 5.67 Upsetting, 4.3
Operations list, 1.14 Production cost, 3.34 Smith forging, 4.2 Unit cost method, 3.23
Production equipment and tooling Special allowances, 3.54 Ultimate cost, 3.34
Operation sheet, 1.13
Operation time, 3.51 selection, 1.57 Spindle speed, 2.7 V
I
Order costing, 3.22 - factors, 1.64 Sprue loss, 4.6 Variant CAPP, 1.20
II
Outline process chart, 1.17 - definition, 1.69 SQC,2.28 W
Overhead charges, 3.31 Production planning, 1.16 Standard time, 3.54 Welding, 4.33
Production unit method, 3.10 Statistical estimating, 3.9 - electric arc, 4.59
Overhead expenses, 3.31
Punching, 4.4 Statistical quality control, 2.28 - joints, 4.34
p
Q Statistical tools of quality, 2.27 - gas, 4.38
Parametric estimating, 3.9
Q-7 tools, 2.27 Straight line method, 3.90 - types, 4.33
Pattern, 4.70 . Quality, 2.24 Stroke speed, 2.7 Workbook approach, 1.18
Pattern allowances, 4.71 Quality strategy, 2.26 Sum of the year's digit method, 3.98 Workholding device, 2.15
Performance rating,
Personal.allowances,
Planing time, 5.55
3.54
3.53 - _
Reaming time, 5.22
R
Rati_x:g_f~~to.r,_3:5±. _ _ . ._ . I Surface
finish, 1.34
. Surface
speed, 2.2-
Swaging, 4.4
Works cost, 3.34
... Works on cost, 3.31
Works overhead, 3.31
Plastic welding, 4.34 Process parameters, 2.1

Prime cost, 3.34 .
Press forging, 4.2
Pressure welding, 4.34
Prevention strategy, 2.27
Process allowances, 3.53
Process capability, 2.33
Process capability indices, 2.33
.' Process costing, 3.22
Reducing balance method, 3.92
Relaxation allowance, 3.52
Regular valuation method, 3.102
Retirement method, 3.102
Retrieval CAPP. 1.20
Revaluation method, 3.102
Rightward welding, 4.39
Route sheet, 3.2
s
Scale loss, 4.5
Screw cutting time, 5.26
Selling expenses, 3.32
·REFERENCES
"Books are useless to us until our own book opens."
- Swami Vivekananda
1. Adithan, M and Pabla, B.S, "Estimating and Costing", Konark Pub-
lishers Pvt. Ltd., 1989.
2. Banga, T.R and Sharma, S.C, "Mechanical Estimating and
Costing", Khanna Publiications, New York, 2003.
3. Boothroyd, G, Dewhurst, P and Knight, W, "Product Design for
Manufacture and Assembly", Marcel Dekker, Inc., 1994.
4. Brallar, James (Ed), "Handbook of Product Design for Manufac- .
turing", Mchraw-Hill, New York, 1986.
5. Buffa and Sarin, "Modern Production and Operation Manage-
ment", Wiley Egster Ltd., 1983.
6. Chase and Aquilano Jawns, "Production and Operation Manage-
ment", PMH, New Delhi, 1998.
7. Chow, W.W, "Cost Reduction in Product Design ", Van Nestrand
Reinhold, New York, 1978.
8. Chitale, A.K and Guptha, R.C, "Product Design and Manufac-
turing", Prentice Hall Pvt. Ltd., 2002.
9. Elion, S, "Elements of Production, Planning and Control", Uni-
.- .-. --.- versa! Publishing Corporation, Bombay, 1991.
10. Ghosh, A and Mallick, A.K, "Manufacturing Science", Affi~iated
East~West Press, New Delhi, 1986~
II. Groover, M.P, "Automation, Production Systems and Computer
Integrating Manufacturing", Prentice-Hall of India Pvt. Ltd., New
Delhi 1998-.
12. International Labour Office, "Introduction to Work Study", Oxford
& IBH Publishing Co. Pvt. Ltd., 3rd Edition, New Delhi, 2005.
13. Jain, K.C and Agarwal, "Production Planning Control and Indus-
trial Management", Khanna Publishers, 1998.

II
\ 14. Joseph, G. Monks, "Operations Management Theory and Pro- ~

blems", Tata McGraw-Hill Publications, 1996.
15. Khanna, D.P, "Industrial Engineering and Management", Dhanpat ~i£1
.Rai and Sons, New Delhi, 1992. ~
~
I
16. Michael F. Ashby, "Materials Selection in Mechanical Design", ~
Elsevier, 2005.
17. Nanua "System Approach to Computer Integrated Design
Singh,
and Manufacturing", John Wiley and Sons. t~~
~
18. Narang, G.B.S and Kumar, V.K., "Production and Costing",
I
I
Khanna Publications, 1996.
I
19. Peter Scallon, "Process Planning: Design/Manufacture Interface",
Elsevier Science Technology Books, 2002.
20. Philoip E. Oswald and J airo Munoz, "Manufacturing Processes and
Sysstems", John Wiley, 9th Edition, New York, 2002.
21. Rao, P.N, "Manufacturing Technology, Part 1", Tata Mchraw Hill,
I
~J
,
New Delhi, 1987.
'fi
22. Ray A. Lindberg, "Processes and Materials. of Manufacture", PHI, I
4th edition, New Delhi; 1994.
23. Russell R. Sand Tailor, B.W., "Operations Management", PHI,
4th Edition, New Delhi, 2003.
I
t
24. Salvendy, G.! (Ed), "Hand Book of Industrial Engineering", Wiley,
New York. I
·::=:::r~a::~~:::m:'~:u:.:g::~:::;~·:~tap::::-:
25.
26:
System Engineering", Dhanpat Rai, 1996. B
27. Vollmann, Berry, Why bark, "Manufacturing Planning and Control 0 iii
I
Systems", Machraw-Hill, 1992.
28. Wakil, S.D, "Designingfor Production", Prentice-hall, Eagle Wood
Clifts, New Jersey, 1991.
29. Wilson, W, Frank, "Manufacturing Planning and Estimating
. M
I
Handbook", ASTME, Michigan, 1963.
'
CJCJa
I
o
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