#Kostenstelle	Ruestzeit	Verteilzeit	Kosten pro H	Zeit pro Einheit	Einheit	Anwenden auf	Berechnen fuer
100_Setting Out	30	0	65	0	piece	per unit	All
200_Panel Sizing	10	0.6	50	0.03	ft.	parts	All except Small parts
300_Panel squaring (large rectangular parts)	10	0.6	50	0.02	ft.	rectangular parts	All except Small parts
310_Panel squaring (large non-rectangular parts)	10	0.9	50	0.06	ft.	angled parts	All except Small parts
320_Panel squaring (small rectangular parts)	5	0.15	50	0.03	ft.	rectangular parts	Small parts
330_Panel squaring (small non-rectangular parts)	5	0.3	50	0.4	ft.	angled parts	Small parts
340_Routing (Frame panel)	5	0.3	50	0.15	ft.	parts	All
400_Edge banding large parts	30	0.08	65	0.03	ft.	all edging	All except Small parts
410_Edge banding small parts	30	0.08	65	0.03	ft.	all edging	Small parts
415_Edgebanding (non-rectangular doors)	30	0.08	65	0.9	ft.	angled parts	Door
420_Rabbet/Dado (Drawer box sides)	5	2	50	0.5	piece	parts	Drawer box side
430_Rabbet/Dado (Drawer box back)	5	2	50	0.5	piece	parts	Drawer box back
440_Rabbet/Dado (Drawer box bottom)	5	2	50	0.5	piece	parts	Drawer box bottom
450_Rabbets miscellaneous parts	5	2	50	1	piece	parts with rabbet	Unit
460_Dados miscellaneous parts	5	2	50	1	piece	parts with dado	Unit
470_Line bore shelf holes in partitions	0	1	75	1	piece	parts	Partition
480_Line bore shelf holes in sides	10	1	75	1	piece	parts	Side
600_Sanding (large parts)	5	0.19	50	0.46	sq. ft.	all coverings	Small parts
610_Sanding (small parts)	5	0.19	50	0.93	sq. ft.	all coverings	Small parts
700_Veneering	30	0.09	50	0.93	sq. ft.	all coverings	All
710_Spraying/Staining (large parts)	15	0.09	50	0.02	sq. ft.	all finishings	All except Small parts
720_Spraying/Staining (small parts)	15	0.09	50	0.05	sq. ft.	all finishings	Small parts
750_Sanding - Intermediate pass  (large parts)	15	0.09	50	0.19	sq. ft.	all finished surfaces	All except Small parts
760_Sanding - Intermediate pass  (small parts)	15	0.09	50	0.37	sq. ft.	all finished surfaces	Small parts
800_Hardware - Mount drawer slides	5	1	50	4	piece	all functional hardware	Drawer slides
810_Hardware - Mount hinges	5	1	50	3	piece	all functional hardware	Hinge
820_Hardware - Mount shelf studs	2	0	50	0.25	piece	all functional hardware	Shelf stud
830_Hardware - Bore/Insert dowels	4	0	50	1	piece	all functional hardware	Pin
840_Hardware - Mount leg levellers	10	1	50	2	piece	all functional hardware	Legs
850_Hardware - Mount handles	5	1	50	2	piece	all functional hardware	Handle
860_Hardware - Bore/Insert Connectors	10	1	50	2	piece	all functional hardware	Connector
870_Hardware - Bore/Insert Suspension Brackets	10	1	50	2	piece	all functional hardware	Suspension bracket
900_Assemble frames	10	0	60	0	piece	parts	Frames
910_Assemble box	0	0	50	1	piece	parts	All
920_Assemble box - extra time for angled construction	0	0	100	60	piece	angled parts	Unit
920_Fasten drawers	1	0	45	3	piece	parts	Drawer slides
930_Mount clothes rail	2	1	45	0.5	piece	all functional hardware	Clothes Rail
940_Hang doors	1	0	45	3	piece	parts	Door
950_Finish and adjust	0	0	50	15	piece	per unit	All
