Construction Machinery & Attachments worked example

Labor per Unit at 110% labor scope included in this cost: a worked example

Push labor scope included in this cost up to 110% and the picture changes. This example computes every intermediate figure at that operating point. checking labor cost basis for quotes and production plans

The inputs for this scenario

  • Direct labor hours booked to the attachment lot: 34 units (unchanged)
  • Loaded labor and shop burden rate: 86 $ / unit (unchanged)
  • Labor scope included in this cost: 110 % (raised for this scenario; the documented default is 100)
  • Fixed setup, training, and support labor: 520 $ (unchanged)

Working through the calculation

  • Applying the documented formula (Variable attachment labor cost = direct labor hours for the attachment lot × loaded labor and shop burden rate × labor scope included) to the inputs above produces each figure below.
  • At this operating point the engine returns 3,736 $ for total attachment labor cost, the number this scenario is built around.
  • At this operating point the engine returns 110 $ / piece for labor cost per labor hour basis.
  • At this operating point the engine returns 3,216 $ for variable attachment labor cost.
  • At this operating point the engine returns 520 $ for fixed setup, training, and support labor.

How this compares with the baseline

  • Against the tool's baseline example, where labor scope included in this cost sits at 100% and the headline result is 3,444 $, this scenario comes in 8.49% above the baseline at 3,736 $.
  • It computes total attachment labor cost by multiplying labor hours by the loaded burden rate, applying the included scope, then adding fixed setup, training, and support labor. The value of this scenario is the size of the gap it exposes: that gap, priced out over a year, is the budget you can justify spending to close it.

Results at a glance

  • total attachment labor cost: 3,736 $ (headline result)
  • labor cost per labor hour basis: 110 $ / piece
  • variable attachment labor cost: 3,216 $
  • fixed setup, training, and support labor: 520 $

Run it with your numbers

  • Every input above is editable in the live Labor per Unit calculator, which recalculates instantly and can be shared with the inputs intact.

Last reviewed 2026-05-12.