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SINGLE PLY HARNESS LEATHER SPLIT REINS WITH WATER TIE BIT ENDS
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TABLE OF CONTENTS
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PAGE NAVIGATION SCROLL DOWN OR CLICK ON YOUR AREA OF INTEREST
SINGLE PLY HARNESS LEATHER SPLIT REINS WITH WATER TIE BIT ENDS
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1/2" X 7' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIE BIT ENDS
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MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
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DESCRIPTION
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COST
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TOTAL
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.79
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SQ FT MEDIUM HARNESS LEATHER
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11.17
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8.82
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2
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1/4" X 12" 4/5 OZ LATIGO TIE
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0.44
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0.88
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MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
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1.76
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MATERIALS COST
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11.47
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PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
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0.60
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MATERIALS TOTAL COST
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12.07
|
.50
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
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SHOP RATE TOTAL
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MATERIALS
&
SHOP RATE
TOTAL
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
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20.00
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32.07
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
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22.50
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34.57
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HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
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25.00
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37.07
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
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27.50
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39.57
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
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30.00
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42.07
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TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
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TIMES (minutes)
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CUT REIN BODIES AND WATER LOOPS
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6.00
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LEVEL (SPLIT) Optional
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0.75
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ROUND BIT END ON REINS AND WATER TIES
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2.25
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MARK AND CUT TAIL AS DESIRED
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1.25
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EDGE
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6.00
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TOP COAT AND DYE EDGES
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9.75
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MARK AND PUNCH TIE HOLES
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1.75
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ASSEMBLE REIN
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2.50
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TOTAL MINUTES
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30.25
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TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
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0.50
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MATERIALS LIST
NO
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DESCRIPTION
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WIDTH
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LENGTH
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TOTAL
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2
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REIN STRAPS - 1/2"‘ X 84"
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.5
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84
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84.00
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2
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WATER TIE STRAPS -1/2" X 7"
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.5
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7
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7.00
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TOTAL SQ INCHES
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91.00
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25% WASTE SQ INCHES
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22.75
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TOTAL SQ FT
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0.79
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5/8" X 7' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIE BIT ENDS
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MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
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DESCRIPTION
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COST
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TOTAL
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.99
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SQ FT MEDIUM HARNESS LEATHER
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11.17
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11.06
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2
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1/4" X 12" 4/5 OZ LATIGO TIE
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0.44
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0.88
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MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
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2.21
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MATERIALS COST
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14.15
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PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
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|
0.74
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MATERIALS TOTAL COST
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14.89
|
.50
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
|
SHOP RATE TOTAL
|
MATERIALS
&
SHOP RATE
TOTAL
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
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20.00
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34.89
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
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22.50
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37.39
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HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
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25.00
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39.89
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
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27.50
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42.39
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
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30.00
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44.89
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TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
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TIMES (minutes)
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CUT REIN BODIES AND WATER LOOPS
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6.00
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LEVEL (SPLIT) Optional
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0.75
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ROUND BIT END ON REINS AND WATER TIES
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2.25
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MARK AND CUT TAIL AS DESIRED
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1.25
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EDGE
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6.00
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TOP COAT AND DYE EDGES
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9.75
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MARK AND PUNCH TIE HOLES
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1.75
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ASSEMBLE REIN
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2.50
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TOTAL MINUTES
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30.25
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TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
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0.50
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MATERIALS LIST
NO
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DESCRIPTION
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WIDTH
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LENGTH
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TOTAL
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2
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REIN STRAPS - 5/8 “ X 84"
|
.625
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84
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105.00
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2
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WATER TIE STRAPS -5/8" X 7"
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.625
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7
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8.75
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TOTAL SQ INCHES
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113.75
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25% WASTE SQ INCHES
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28.44
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TOTAL SQ FT
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0.99
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3/4" X 7' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIE BIT ENDS
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MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
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DESCRIPTION
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COST
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TOTAL
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1.18
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SQ FT MEDIUM HARNESS LEATHER
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11.17
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13.18
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2
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1/4" X 12" 4/5 OZ LATIGO TIE
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0.44
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0.88
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MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
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2.64
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MATERIALS COST
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16.70
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PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
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0.88
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MATERIALS TOTAL COST
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17.58
|
.5
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
|
SHOP RATE TOTAL
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MATERIALS
&
SHOP RATE
TOTAL
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
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20.00
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37.58
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
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22.50
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40.08
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HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
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25.00
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42.58
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
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27.50
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45.08
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
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30.00
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47.58
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TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
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TIMES (minutes)
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CUT REIN BODIES AND WATER LOOPS
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6.00
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LEVEL (SPLIT) Optional
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0.75
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ROUND BIT END ON REINS AND WATER TIES
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2.25
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MARK AND CUT TAIL AS DESIRED
|
1.25
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EDGE
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6.00
|
TOP COAT AND DYE EDGES
|
9.75
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MARK AND PUNCH TIE HOLES
|
1.75
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ASSEMBLE REIN
|
2.50
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TOTAL MINUTES
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30.25
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TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
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0.50
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MATERIALS LIST
NO
|
DESCRIPTION
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WIDTH
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LENGTH
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TOTAL
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2
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REIN STRAPS - 3/4" X 84"
|
.75
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84
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126.00
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2
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WATER TIE STRAPS -3/4" X 7"
|
.75
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7
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10.50
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TOTAL SQ INCHES
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136.50
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25% WASTE SQ INCHES
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|
|
34.13
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TOTAL SQ FT
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1.18
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1" X 7' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIE BIT ENDS
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MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
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DESCRIPTION
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COST
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TOTAL
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1.58
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SQ FT MEDIUM HARNESS LEATHER
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11.17
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17.65
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2
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1/4" X 12" 4/5 OZ LATIGO TIE
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0.44
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0.88
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MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
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3.53
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MATERIALS COST
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22.06
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PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
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1.16
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MATERIALS TOTAL COST
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23.22
|
.5
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
|
SHOP RATE TOTAL
|
MATERIALS
&
SHOP RATE
TOTAL
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
|
20.00
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43.22
|
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
|
22.50
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45.72
|
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HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
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25.00
|
48.22
|
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
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27.50
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50.72
|
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
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30.00
|
53.22
|
TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
|
TIMES (minutes)
|
CUT REIN BODIES AND WATER LOOPS
|
6.00
|
LEVEL (SPLIT) Optional
|
0.75
|
ROUND BIT END ON REINS AND WATER TIES
|
2.25
|
MARK AND CUT TAIL AS DESIRED
|
1.25
|
EDGE
|
6.00
|
TOP COAT AND DYE EDGES
|
9.75
|
MARK AND PUNCH TIE HOLES
|
1.75
|
ASSEMBLE REIN
|
2.50
|
TOTAL MINUTES
|
30.25
|
TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
|
0.50
|
MATERIALS LIST
NO
|
DESCRIPTION
|
WIDTH
|
LENGTH
|
TOTAL
|
2
|
REIN STRAPS - 1" X 84"
|
1
|
84
|
168.00
|
2
|
WATER TIE STRAPS -1" X 7"
|
1
|
7
|
14.00
|
|
TOTAL SQ INCHES
|
|
|
182.00
|
|
25% WASTE SQ INCHES
|
|
|
45.50
|
|
TOTAL SQ FT
|
|
|
1.58
|
|
1/2" X 8' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIE BIT ENDS
|
MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
|
DESCRIPTION
|
COST
|
TOTAL
|
.89
|
SQ FT MEDIUM HARNESS LEATHER
|
11.17
|
9.94
|
2
|
1/4" X 12" 4/5 OZ LATIGO TIE
|
0.44
|
0.88
|
|
MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
|
|
1.99
|
|
MATERIALS COST
|
|
12.81
|
|
PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
|
|
0.67
|
|
MATERIALS TOTAL COST
|
|
13.48
|
.5
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
|
SHOP RATE TOTAL
|
MATERIALS
&
SHOP RATE
TOTAL
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
|
20.00
|
33.48
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
|
22.50
|
35.98
|
|
HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
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25.00
|
38.48
|
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
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27.50
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40.98
|
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HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
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30.00
|
43.48
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TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
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TIMES (minutes)
|
CUT REIN BODIES AND WATER LOOPS
|
6.00
|
LEVEL (SPLIT) Optional
|
0.75
|
ROUND BIT END ON REINS AND WATER TIES
|
2.25
|
MARK AND CUT TAIL AS DESIRED
|
1.25
|
EDGE
|
6.00
|
TOP COAT AND DYE EDGES
|
9.75
|
MARK AND PUNCH TIE HOLES
|
1.75
|
ASSEMBLE REIN
|
2.50
|
TOTAL MINUTES
|
30.25
|
TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
|
0.50
|
MATERIALS LIST
NO
|
DESCRIPTION
|
WIDTH
|
LENGTH
|
TOTAL
|
2
|
REIN STRAPS - ½” X 96"
|
.5
|
96
|
96.00
|
2
|
WATER TIE STRAPS -1/2" X 7"
|
.5
|
7
|
7.00
|
|
TOTAL SQ INCHES
|
|
|
103.00
|
|
25% WASTE SQ INCHES
|
|
|
25.75
|
|
TOTAL SQ FT
|
|
|
0.89
|
|
5/8" X 8' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIE BIT ENDS
|
MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
|
DESCRIPTION
|
COST
|
TOTAL
|
1.12
|
SQ FT MEDIUM HARNESS LEATHER
|
11.17
|
12.51
|
2
|
1/4" X 12" 4/5 OZ LATIGO TIE
|
0.44
|
0.88
|
|
MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
|
|
2.50
|
|
MATERIALS COST
|
|
15.89
|
|
PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
|
|
0.84
|
|
MATERIALS TOTAL COST
|
|
16.73
|
.5
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
|
SHOP RATE TOTAL
|
MATERIALS
&
SHOP RATE
TOTAL
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
|
20.00
|
36.73
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
|
22.50
|
39.23
|
|
HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
|
25.00
|
41.73
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
|
25.00
|
41.73
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
|
27.50
|
44.23
|
TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
|
TIMES (minutes)
|
CUT REIN BODIES AND WATER LOOPS
|
6.00
|
LEVEL (SPLIT) Optional
|
0.75
|
ROUND BIT END ON REINS AND WATER TIES
|
2.25
|
MARK AND CUT TAIL AS DESIRED
|
1.25
|
EDGE
|
6.00
|
TOP COAT AND DYE EDGES
|
9.75
|
MARK AND PUNCH TIE HOLES
|
1.75
|
ASSEMBLE REIN
|
2.50
|
TOTAL MINUTES
|
30.25
|
TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
|
0.50
|
MATERIALS LIST
NO
|
DESCRIPTION
|
WIDTH
|
LENGTH
|
TOTAL
|
2
|
REIN STRAPS - 5/8"‘ X 96"
|
.625
|
96
|
120.00
|
2
|
WATER TIE STRAPS -5/8" X 7"
|
.625
|
7
|
8.75
|
|
TOTAL SQ INCHES
|
|
|
128.75
|
|
25% WASTE SQ INCHES
|
|
|
32.19
|
|
TOTAL SQ FT
|
|
|
1.12
|
|
3/4" X 8' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIES
|
MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
|
DESCRIPTION
|
COST
|
TOTAL
|
1.34
|
SQ FT MEDIUM HARNESS LEATHER
|
11.17
|
14.97
|
2
|
1/4" X 12" 4/5 OZ LATIGO TIE
|
0.44
|
0.88
|
|
MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
|
|
2.99
|
|
MATERIALS COST
|
|
18.84
|
|
PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
|
|
0.99
|
|
MATERIALS TOTAL COST
|
|
19.83
|
.5
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
|
SHOP RATE TOTAL
|
MATERIALS
&
SHOP RATE
TOTAL
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
|
20.00
|
39.83
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
|
22.50
|
42.33
|
|
HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
|
25.00
|
44.83
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
|
27.50
|
47.33
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
|
30.00
|
49.83
|
TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
|
TIMES (minutes)
|
CUT REIN BODIES AND WATER LOOPS
|
6.00
|
LEVEL (SPLIT) Optional
|
0.75
|
ROUND BIT END ON REINS AND WATER TIES
|
2.25
|
MARK AND CUT TAIL AS DESIRED
|
1.25
|
EDGE
|
6.00
|
TOP COAT AND DYE EDGES
|
9.75
|
MARK AND PUNCH TIE HOLES
|
1.75
|
ASSEMBLE REIN
|
2.50
|
TOTAL MINUTES
|
30.25
|
TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
|
0.50
|
MATERIALS LIST
NO
|
DESCRIPTION
|
WIDTH
|
LENGTH
|
TOTAL
|
2
|
REIN STRAPS - 3/4" X 96"
|
.75
|
96
|
144.00
|
2
|
WATER TIE STRAPS - 3/4" X 7"
|
.75
|
7
|
10.50
|
|
TOTAL SQ INCHES
|
|
|
154.50
|
|
25% WASTE SQ INCHES
|
|
|
38.63
|
|
TOTAL SQ FT
|
|
|
1.34
|
|
1" X 8' SINGLE PLY SPLIT HARNESS LEATHER REINS WITH WATER TIE BIT ENDS
|
MATERIALS LIST AND COSTS – Based on average costs and times for a saddle maker with 3/5 years of experience
AMOUNT
|
DESCRIPTION
|
COST
|
TOTAL
|
1.79
|
SQ FT MEDIUM HARNESS LEATHER
|
11.17
|
19.99
|
2
|
1/4" X 12" 4/5 OZ LATIGO TIE
|
0.44
|
0.88
|
|
MISC SUPPLIES @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)
|
|
4.00
|
|
MATERIALS COST
|
|
24.87
|
|
PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED
|
|
1.31
|
|
MATERIALS TOTAL COST
|
|
26.18
|
.5
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }
|
SHOP RATE TOTAL
|
MATERIALS
&
SHOP RATE
TOTAL
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 40.00 PER HOUR
|
20.00
|
46.18
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 45.00 PER HOUR
|
22.50
|
48.68
|
|
HOURS OF LABOR AT A SHOP RATE OF $ 50.00 per HOUR
NATIONAL AVERAGE HOUSEHOLD INCOME
|
25.00
|
51.18
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 55.00 PER HOUR
|
27.50
|
53.68
|
|
HOURS OF LABOR NEEDED TO MANUFACTURE ITEM AT A SHOP RATE OF $ 60.00 PER HOUR
|
30.00
|
56.18
|
TIMES – Based on average times for a saddle maker with 3/5 years of experience
PROCESS
|
TIMES (minutes)
|
CUT REIN BODIES AND WATER LOOPS
|
6.00
|
LEVEL (SPLIT) Optional
|
0.75
|
ROUND BIT END ON REINS AND WATER TIES
|
2.25
|
MARK AND CUT TAIL AS DESIRED
|
1.25
|
EDGE
|
6.00
|
TOP COAT AND DYE EDGES
|
9.75
|
MARK AND PUNCH TIE HOLES
|
1.75
|
ASSEMBLE REIN
|
2.50
|
TOTAL MINUTES
|
30.25
|
TOTAL HOURS OF LABOR NEEDED TO MANUFACTURE ITEM
|
0.50
|
MATERIALS LIST
NO
|
DESCRIPTION
|
WIDTH
|
LENGTH
|
TOTAL
|
2
|
REIN STRAPS - 1" X 96"
|
1
|
96
|
192.00
|
2
|
WATER TIE STRAPS -1" X 7"
|
1
|
7
|
14.00
|
|
TOTAL SQ INCHES
|
|
|
206.00
|
|
25% WASTE SQ INCHES
|
|
|
51.50
|
|
TOTAL SQ FT
|
|
|
1.79
|
|
Copyright 2005 - 2016 American Saddle Makers Association, Inc.
|