Trailers, Truck Bodies & Specialty Vehicles worked example

Cost Per Body at 58% direct-cost capture factor: a worked example

Here is what the math looks like when conditions slip. We hold every other input steady and drop direct-cost capture factor to 58%, then walk the calculation through step by step. 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.

The inputs for this scenario

  • Bodies produced in the run: 100 units (held at the documented default)
  • Variable build cost per body: 45 $ / unit (held at the documented default)
  • Direct-cost capture factor: 58 % (the input this scenario stresses; the baseline uses 80)
  • Fixed tooling and setup cost: 250 $ (held at the documented default)

Working through the calculation

  • The calculation starts from the formula this tool documents: Cost Per Body cost = quantity × rate × capture factor + fixed cost.
  • Weighted cost works out to 2,860 $ at these inputs, and this is the headline figure for the scenario.
  • Per piece value works out to 28.6 $ / piece at these inputs.
  • Captured value works out to 2,610 $ at these inputs.
  • Fixed adjustment works out to 250 $ at these inputs.

How this compares with the baseline

  • Against the tool's baseline example, where direct-cost capture factor sits at 80% and the headline result is 3,850 $, this scenario comes in 25.71% below the baseline at 2,860 $.
  • The practical read: the gap between this scenario and the baseline is entirely attributable to direct-cost capture factor, so recovering it is worth quantifying in dollars before considering equipment or staffing changes. The capture factor is a single blended percentage — it won't reflect a job where material and labor absorption differ sharply from each other.

Results at a glance

  • Weighted cost: 2,860 $ (headline result)
  • Per piece value: 28.6 $ / piece
  • Captured value: 2,610 $
  • Fixed adjustment: 250 $

Run it with your numbers

  • To rerun this with your own numbers, open the live Cost Per Body calculator, set direct-cost capture factor to your actual value, and adjust the remaining inputs to match your operation.

Last reviewed 2026-05-12.