Changes that need a new cost basisConstruction: Layers + material; Quantity / lots: Setup allocation; Assembly scope: Parts + processes; Verification: Fixtures + records. Equal board area does not mean equal manufacturing scope.Changes that need a new cost basis01ConstructionLayers + material02Quantity / lotsSetup allocation03Assembly scopeParts + processes04VerificationFixtures + recordsEqual board area does not mean equal manufacturing scope.³Ô¹Ïtv • explanatory diagram, not a production or inspection record