our factory schedule calls for 10,000 tennis balls to be made every day. The tennis balls require two dumbbell-shaped pieces of felt to be glued to the rubber ball center. The company purchases felt in 20-foot wide rolls of felt. The dumbbell shapes are punched out of the felt using a huge press. If we use ideal standards, we would minimize the amount of felt that gets scrapped to just 3% (of the total felt volume that entered production, let's say. However, getting our machines to work that well could be a challenge. During the last year, the company had felt scrap of around 4.8%.

The machine might look like this one: https://www.youtube.com/watch?v=sg4FLaieW6o

 who can make up some number for the cost of felt and then develop the ideal standard as well as the normal standard?