Item,USD value,Basis,Notes
Reference date,2026-10-31,USD,Worked example; not automatic calculator
Outsource landed cost,4.8,Assumption,Per transfer
In-house variable cost,3,Assumption,Per transfer
Monthly additional fixed costs,300,Assumption,Include maintenance and labor
Initial full investment,20000,Assumption,Not Epson printer-only MSRP
Monthly production,500,Assumption,Transfers
Operating break-even units,167,Calculated,Ceiling(300/(4.80-3.00))
Simple payback months,33.333333,Calculated,20000/(500*(4.80-3)-300)