# Testing at 10,000 watches per year

Historical estimate · 2025-07-05

English translation of the Portuguese source. Original cost table and assumptions only. Test suitability, labour rates and unit costs were not validated; the later purchasing advice is omitted.

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### 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.