Lean_Lab_Preliminary_Batch_Cost_Model.xlsx

	A	B	C	D	E	F
1	Preliminary Batch Cost Model
2	Select A4:F28, copy, and paste into the Substack editor. The values mirror the editable model.
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4	Cost area	Item	Quantity or time per batch	Unit cost	Cost per batch	Cost per kg of finished product
5	Production basis	Target finished product	10.00 kg	—	—	—
6		Expected mass yield	90%	—	—	—
7		Total raw-material input required	11.11 kg	—	—	—
8		Finished product	10.00 kg	—	—	—
9		Waste and process loss	1.11 kg	—	—	—
10	Raw materials	Raw Material A	6.67 kg	$8.00/kg	$53.36	$5.34/kg
11		Raw Material B	3.33 kg	$15.00/kg	$49.95	$5.00/kg
12		Raw Material C	0.89 kg	$25.00/kg	$22.25	$2.23/kg
13		Catalyst or initiator	0.22 kg	$100.00/kg	$22.00	$2.20/kg
14		Other raw materials
15		Raw-material subtotal	11.11 kg	—	$147.56	$14.76/kg
16	Direct labor	Raw-material preparation	1.0 hours	$35.00/hr	$35.00	$3.50/kg
17		Reaction setup and operation	2.0 hours	$35.00/hr	$70.00	$7.00/kg
18		Purification and finishing	2.0 hours	$35.00/hr	$70.00	$7.00/kg
19		Packaging, cleanup, and documentation	1.0 hours	$35.00/hr	$35.00	$3.50/kg
20		Direct-labor subtotal	6.0 hours	—	$210.00	$21.00/kg
21		Other process consumables	1 batch
22	Consumables	Filters, liners, gloves, and disposable supplies	1 batch	$15.00/batch	$15.00	$1.50/kg
23		Consumables subtotal	—	—	$15.00	$1.50/kg
24	Packaging	Product containers, labels, and closures	10.00 kg	$1.00/kg	$10.00	$1.00/kg
25		Packaging subtotal	—	—	$10.00	$1.00/kg
26	Waste	Waste and process-loss disposal	1.11 kg	$4.00/kg	$4.44	$0.44/kg
27		Waste subtotal	—	—	$4.44	$0.44/kg
28	Total	Preliminary direct production cost	10.00 kg finished product	—	$387.00	$38.70/kg
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30	Illustrative 10 kg laboratory / small-pilot scenario. This is a preliminary direct batch cost, not mature commercial COGS.
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