Impact of producing 10 000 units/year
(amortisation over 3 years → 30 000 watches tested)
| Machine option & capacity | Machine price (CAPEX) | Amortisation €/unit | Labour €/unit¹ | Materials (O-ring + LOCA) | Scrap/retest | Total Δ COGS | Within €0.25? |
|---|---|---|---|---|---|---|---|
| A — Manual “wet” test, 6 ATM (2 watches, ~30 units/h) | US$120 ≈ €110 | 0.004 | 0.067 | 0.15 | 0.01 | ≈€0.23 | Yes |
| B — Vacuum + pressure bench, 6 bar (90 units/h) | US$3 600 ≈ €3 300 | 0.11 | 0.022 | 0.15 | 0.01 | ≈€0.29 | Almost |
| C — Automatic in-line machine (200 units/h) | €15 000 | 0.50 | 0.022 | 0.15 | 0.01 | ≈€0.69 | No |
¹ Operator paid €2/h; throughput as indicated for each machine type.