Commercial Vehicle, Bus & Coach Manufacturing worked example

Cost Per Vehicle at 72% vehicle cost scope included: a worked example

This worked example runs the cost per vehicle numbers for a tougher week than the baseline: 72% vehicle cost scope included instead of the typical 100%. Estimate finished cost per commercial vehicle, bus, coach, shuttle, van, or specialty body.

The inputs for this scenario

  • Vehicles in the production or quote scope: 24 units (held at the documented default)
  • Direct cost per vehicle: 142,000 $ / unit (held at the documented default)
  • Vehicle cost scope included: 72 % (the input this scenario stresses; the baseline uses 100)
  • Fixed program, tooling, and launch cost: 85,000 $ (held at the documented default)

Working through the calculation

  • The calculation starts from the formula this tool documents: Variable cost per vehicle = vehicles in the production or quote scope × direct cost per vehicle × vehicle cost scope included.
  • total cost per vehicle works out to 2,538,760 $ at these inputs, and this is the headline figure for the scenario.
  • finished cost per vehicle works out to 105,782 $ / piece at these inputs.
  • vehicle build cost before fixed program cost works out to 2,453,760 $ at these inputs.
  • fixed program, tooling, and launch cost works out to 85,000 $ at these inputs.

How this compares with the baseline

  • Against the tool's baseline example, where vehicle cost scope included sits at 100% and the headline result is 3,493,000 $, this scenario comes in 27.32% below the baseline at 2,538,760 $.
  • Use it when bidding a fleet order, amortizing tooling and launch cost across a build run, or comparing a make-to-order coach against a standard platform. A result at this level usually justifies acting on the stressed input before touching anything else, because every other figure in the table is downstream of it.

Results at a glance

  • total cost per vehicle: 2,538,760 $ (headline result)
  • finished cost per vehicle: 105,782 $ / piece
  • vehicle build cost before fixed program cost: 2,453,760 $
  • fixed program, tooling, and launch cost: 85,000 $

Run it with your numbers

  • To rerun this with your own numbers, open the live Cost Per Vehicle calculator, set vehicle cost scope included to your actual value, and adjust the remaining inputs to match your operation.

Last reviewed 2026-05-12.