1. Finalized Std Cost
   1. Cost Roll-up
      1. Master Data Verification
         1. BOM Verification
            1. Engineering
         2. Data Keyed-in/Uploaded
            1. Data Collection
            2. Material Cost
            3. Purchasing
            4. Finalized Plan
            5. Finance
            6. CSH
            7. M/E
            8. Offal Rates
            9. M/E, Prod Dept
         3. Routing Verification
            1. M/E
   2. Double Extended & Cost Impact Analysis
2. Material/Unit
   1. Offal Rates
   2. Inflationary Factor
   3. WHQ RM Guidance
   4. Hedging for Copper & Aluminum
   5. Inbound Freight
   6. Material Price by Quotation or Contract
   7. Total Direct Labour $ per Plan
   8. Correct BOM
3. L&B/Unit
   1. Direct Labour Rate
      1. Total Direct Labour $ per Plan
   2. Burden Rate
      1. Total Overhead $ Per Plan
   3. CSH/Unit
      1. Set-up Time
      2. Run Time
   4. Correct Routing