Cars processed Time on machine Cost of consumables Revenue Revenue per car Warranty work Non-warranty work 85 34 hrs $2,082.50 242 121 hrs $7,177.72 $6,460 $21,780 $76.00 $90.00 Total 327 155 hrs $9,260.22 $28,240 Warranty work Non-warranty work Cars processed % of cars processed 85 26% 242 74% Total 327 Pro-rata share of lease cost $415.90 $1,184.10 $1,600.00 Pro-rata share of mechanic's wages $1,135.93 $3,234.07 $4,370.00 Cost of consumables $2,082.50 $7,177.72 $9,260.22 Total cost $3,634.33 $11,595.89 $15.230.22 Cost per car $42.76 $47.92