Fixed setup is allocated over the build quantityFixed setup is allocated over the build quantityAssumptions: setup $300 + $18 variable cost / board25 boardsBatch: $750Per board: $30100 boardsBatch: $2100Per board: $21500 boardsBatch: $9300Per board: $18.6Higher quantity lowers allocated setup, but increases cash committed.Concept illustration · Example values · Not a production or inspection record