If the delivery of windshields will begin three years from now, compare the cost of production and delivery of windshields from Tianjin and Moraine plants.

Cost Item (US$ unless otherwise specified)	Tianjin	Moraine	Target Cost
Raw materials	$13.01	$19.90
Labor	2.28	23.93
Electricity	1.55	1.58
Depreciation	1.55	3.17
Other manufacturing costs	0.88	1.73
SG&A	6.00	8.00
Packaging and transportation	15.33	2.13
Total	40.60	60.44	$50.00
Other Cost Factors	Tianjin	Moraine
Yield	93%	81%
- First-pass yield	91%	81%
- Rework and repair	2%	No repair - Lack of skills - Low productivity
Output per shift	780 pairs	650 pairs
Salary per month	CNY5,000/month	$25/hr.
Working hours per month	8 hr./day, 25 days	8 hr./day, 22 days
Number of workers per line	57	63
Electricity, cost per kilowatt-hr.	CNY 0.69	$0.0600