How do you calculate cost per body?

Multiply quantity by the variable rate and the capture factor, add fixed cost, then divide by quantity. With 20 bodies at $12,000, an 100% capture, and $15,000 fixed, total is $255,000 and per-body cost is $38.50.

What does the capture factor represent?

It's the share of the variable rate actually absorbed into the job, 100% in the example. It lets you dial the raw rate up or down for cost that isn't fully applied to every body.

Why does per-body cost fall as volume rises?

Fixed tooling and setup cost is spread across more units. At 20 bodies the $15,000 fixed cost adds only $2.50 per unit; at 10 bodies it would add $25, so short runs carry a heavier per-body burden.

What is a good cost per body for a truck-body run?

There's no universal figure, it depends on body type and materials. What matters is comparing the per-body cost against your quoted price to confirm the margin holds after fixed cost is loaded in.

Cost per body vs variable rate, why not just quote the rate?

The variable rate ignores tooling, setup, and the capture factor. Per-body cost loads all of that in, so quoting off the rate alone underprices short specialty runs.

How do I lower cost per body?

Raise volume to spread fixed cost, negotiate the variable rate, or reduce setup so the fixed component shrinks. On specialty runs, volume is usually the biggest lever.

Trailers, Truck Bodies & Specialty Vehicles calculator

Cost Per Body Calculator

Cost Per Body converts a production run's variable rate, a direct-cost capture factor, and fixed tooling into a total and a clean per-unit cost for trailers and truck bodies. Estimators and plant controllers use it to quote low-volume specialty builds where fixed setup is spread across just a handful of units and the per-body number swings hard with volume. Because specialty-vehicle margins are thin, knowing the true loaded cost per body, not just the variable rate, is what keeps a quote profitable. It's the number that tells you whether a 20-unit dump-body run pencils out at your target price.

What this calculator does

Cost Per Body converts a production run's variable rate, a direct-cost capture factor, and fixed tooling into a total and a clean per-unit cost for trailers and truck bodies.
Use it when cost per body in trailers, truck bodies and specialty vehicles is being put through a trailers, truck bodies and specialty vehicles weighted-cost review.
It multiplies run quantity by the variable rate and capture factor, adds fixed cost, then divides the total by quantity for a per-body cost.

Formula used

Cost Per Body cost = quantity × rate × capture factor + fixed cost
Per-unit cost per body = total cost ÷ quantity

Inputs explained

Bodies produced in the run:
Variable build cost per body:
Direct-cost capture factor:
Fixed tooling and setup cost:

How to use the result

Use it when quoting a run or reviewing job costing, especially for low-volume specialty bodies where fixed cost dominates the per-unit figure.
The capture factor is a single blended percentage, it won't reflect a job where material and labor absorption differ sharply from each other.

Current U.S. benchmarks

On-highway diesel averages $6.20 per gallon this week (EIA), trending up over recent periods. Truck tonnage is down 0.4% year over year (BTS via FRED).
U.S. light vehicles sell at a 16.0 million annual rate (BEA, Sep 2026), down 3.6% from a year earlier, the volume signal for automotive supply chains.
Steel mill PPI stands at 381.162 (BLS, Aug 2026), up 23.4% from a year earlier. New factory orders are up 8.5% year over year (Census).
The U.S. has 11,691 transportation equipment establishments employing about 1,682,910 workers (Census County Business Patterns, 2023).

Common questions

How do you calculate cost per body? Multiply quantity by the variable rate and the capture factor, add fixed cost, then divide by quantity. With 20 bodies at $12,000, an 100% capture, and $15,000 fixed, total is $255,000 and per-body cost is $38.50.
What does the capture factor represent? It's the share of the variable rate actually absorbed into the job, 100% in the example. It lets you dial the raw rate up or down for cost that isn't fully applied to every body.
Why does per-body cost fall as volume rises? Fixed tooling and setup cost is spread across more units. At 20 bodies the $15,000 fixed cost adds only $2.50 per unit; at 10 bodies it would add $25, so short runs carry a heavier per-body burden.
What is a good cost per body for a truck-body run? There's no universal figure, it depends on body type and materials. What matters is comparing the per-body cost against your quoted price to confirm the margin holds after fixed cost is loaded in.
Cost per body vs variable rate, why not just quote the rate? The variable rate ignores tooling, setup, and the capture factor. Per-body cost loads all of that in, so quoting off the rate alone underprices short specialty runs.
How do I lower cost per body? Raise volume to spread fixed cost, negotiate the variable rate, or reduce setup so the fixed component shrinks. On specialty runs, volume is usually the biggest lever.

Last reviewed 2026-08-11.