Cost of manuals

[George Schober <gschober -at- CINCOM -dot- COM>]

I don't know if this is the appropriate forum for
 this question, but I'll try.  Don't post responses
or suggestions for a better place to ask; send
them to:

gschober -at- cincom -dot- com -dot- 

The software company I work for is trying to document
its order fulfillment process, including costs.  The
Publication Services department has calculated the
average cost of our manuals using the following items:

1) Cost of impressions (photocopies from masters)
2) Packaging costs, consisting of
        - Covers
        - Perfect binding
        - Vinyl slip case for documents and product
        - Color inserts for slip case

The total is then divided by the total number of manuals
produced.  The current figure is approximately $8.91 per manual.

We know that this calculation method has problems.
Most obviously, it doesn't calculate anyone's time.
Nevertheless, that's what we're currently working with.

Does anyone out there work for a company that's done
 a similar calculation?  Would you be willing to share
your results in the most general terms?

Again, I don't think this is a matter of general interest, so
please e-mail me your responses.

Thanks,

George Schober
Translator and Senior Technical Writer
Document Solutions Group
Cincom Systems, Inc.