What can be calculated defensibly
Three items withstand any scrutiny. First: eliminated two-person lifts. Where two people previously lifted, one now works – directly valued in fully loaded hourly cost. Second: waiting for the crane. Where a fixed unit replaces the shop crane, the waiting time disappears entirely; at twenty changes per shift that adds up to an hour of machine downtime per day. Third: scrap and damage from uncontrolled setting down – in toolmaking and mould making often the single largest item.