In this article, an example will be presented to calculate the Channel and Drill operations. The part below was used as an example:
Channel and Drill Operation
| DATA TO FILL OUT | ||
| Channel and Drill operations information filled in from the drilling center | ||
| Standard part channel length (mm) | 720 | Millimeters | 
| Production capacity of the standard part in the month (un) | 2.037 | Units | 
| Number of holes in the standard part (un) | 11 | Units | 
| Time to put the part on the machine (s) | 20 | Seconds | 
| Standard part channel production time (s) | 60 | Seconds | 
| Production time of standard part holes (s) | 150 | Seconds | 
| Time to produce 1 channel pattern piece + holes in month (s) | 230 | Seconds | 
| Worked days | 22 | Days | 
| Shifts worked | 1 | Shifts | 
| Actual hours worked per day (h) | 6 | Hours | 
| Hours worked per month (h) | 130,16 | Hours | 
| Hours per day worked (h) | 8 | Hours | 
| Machine cost per month | R$ 5.000,00 | Reais | 
| Standard part channel cost R$ | R$ 0,70 | Reais | 
| Cost of standard part holes R$ | R$ 1,75 | Reais | 
| Standard part cost R$/unit | R$ 2,45 | Reais per unit | 
| CHANNEL OPERATION VALUE R$/M | R$ 0,97 | Reais per meter | 
| VALUE OF THE HOLE OPERATION R$/UN | R$ 0,16 | Reais per unit | 
Edge band Operation
| DATA TO FILL OUT | ||
| Operation Information Edge Band from edge banding machine | ||
| Displacement time (s) | 60 | Seconds | 
| Machine downtime in the day (minutes) | 180 | Minutes | 
| Table length to apply edge (mm) | 1.500 | Millimeters | 
| Average space between pieces to be edge banding (mm) | 200 | Millimeters | 
| Machine cost per month | R$ 4.500,00 | Reais | 
| Worked days | 22 | Days | 
| Hours worked per day (h) | 8 | Horas | 
| Shifts worked | 1 | Shifts | 
| Actual hours worked per day (h) | 5 | Hours | 
| Hours worked per month (h) | 110 | Hours | 
| Seconds worked in month (s) | 396.000 | Seconds | 
| Time to edge banding 1 meter (s/m) | 545.455 | Seconds per meter | 
| Capacity of meters cut month (m) | 7.260 | Meters | 
| CHANNEL OPERATION VALUE R$/M | R$ 0,62 | Reais per meter | 
Cut Operation
| DATA TO FILL OUT | ||
| Cutting operation information from the disconnector | ||
| Displacement time (s) | 55 | Seconds | 
| Machine downtime in the day (minutes) | 120 | Minutes | 
| Cutting table length (mm) | 2.800 | Millimeters | 
| Machine cost per month | R$ 5.000,00 | Reais | 
| Worked days | 22 | Days | 
| Hours worked per day (h) | 8 | Hours | 
| Shifts worked | 1 | Shifts | 
| Actual hours worked per day (h) | 6 | Hours | 
| Hours worked per month (h) | 132 | Hours | 
| Seconds worked in month (s) | 475.200 | Seconds | 
| Time to cut 1 meter (s/m) | 196.429 | Seconds per meter | 
| Capacity of meters cut month (m) | 24.192 | Metros | 
| CHANNEL OPERATION VALUE R$/M | R$ 0,21 | Reais per meter | 
Polycut Cut Operation
| DATA TO FILL OUT | ||
| Information on the cutting operation for Policorte (profile cutting) | ||
| Time per cut(s) | 10 | Seconds | 
| Time to place the part on the machine(s) | 120 | Seconds | 
| Machine downtime in the day (minutes) | 200 | Minutes | 
| Machine cost per month | R$ 2.000,00 | Reais | 
| Worked days | 22 | Days | 
| Hours worked per day (h) | 8 | Hours | 
| Shifts worked | 1 | Shifts | 
| Actual hours worked per day (h) | 5 | Hours | 
| Hours worked per month (h) | 102 | Hours | 
| Seconds worked in month (s) | 369.600 | Seconds | 
| Time to make 1 cut (s/un) | 13.00000 | Seconds per unit | 
| Cutting capacity per month (m) | 2.843,07 | Units | 
| CHANNEL OPERATION VALUE R$/UN | R$ 0,70 | Reais per unit |