Materials: 87.49% | Labor: 6.83% | Overhead: 5.68%. Operator roles require specialized skills, but based on manufacturing reduncancy (# of EEs with the same skill, Pc of equipment with the same manufacturing capabilities, 140 can flex better than most BUs)

Notes: Form Structure: Materials: ___% | Labor: ___% | Overhead: ___% (should sum to 100% of COGS). Sub-question: Are there constraints on labor flexibility? [Yes - describe / No] | Collection: Form | Responsible: Finance

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