From the pre determine time study , it is determined that the de - manufacturing rate is 7.35 minutes / unit The facility uses an internal labor rate of $ 12 / hour , and it is estimated that training cost for the de manufacturing method will be 10 % of labor cost . Setup cost and Transportation cost are estimated at 150 % and 20 % of total labor costs , respectively . The facility's goal is to de - manufacture 200 units during regular operations . Determine the estimated cost per unit for the proposed de - manufacturing method .