Illustrative allowance arithmetic, not a quotation100 boards; common loaded allowance 60 per hourA: 20 minutes + 10 other cost = 30 per batchB: 40 minutes + 20 other cost = 60 per batchDifference: (60 − 30) / 100 = 0.30 per boardState currency, included costs and technical evidence.³Ô¹Ïtv · Original process explanation · Not a test result or approved recipe