[Sparky]

I believe the TPAR was SP-DM/1.4 hours for Large panels and SP-DM/0.6 hours for small panels.

contribution per factory hour should be ( 5 x 12 x 50 ) x 95% = 2700

dl + voh + foh = 12million so contribution per factory hour should be 12 million/2700 = $444.44??

My TPAR for large panels was 13 something and small panels was 9.9 if i remember correctly.

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