I would like to factor in many variable costs into manufacturing for example: rent, electricity, labour cost, etc.
For example:
Want to manufacture a plate
Labour cost: $4 per hour
Electricity: $2 per hour
Rent: $3 per hour
however this process took faster than expected and it only took 30 mins to produce the plate and therefore the hourly cost of the labour, electricity, and rent should be halved in the cost analysis.
Thanks