Table 8. Calculation of Direct Production Cost for the LA Production Process.
| variable | % of variable | total ($USD/y) | |
|---|---|---|---|
| a. raw materials | estimated | 2,932,800.00 | |
| b. utilities (U) | estimated | 7,396,521.60 | |
| c. maintenance and repairs (MR) | 5% | FCI | 2,607,947.34 |
| d. operating supplies | 15% | MR | 391,192.10 |
| e. operating labor (OL) | estimated | 327,600.00 | |
| f. direct supervision and clerical labor | 15% | OL | 49,140.00 |
| g. laboratory charges | 10% | OL | 32,760.00 |
| h. patents and royalties | 1% | FCI | 521,589.47 |
| direct production cost (DPC) | 14,259,550.51 | ||