Purchase price alone does not show the cost of use.
Cycle-cost table. Add purchase, coolant, labour, washing, drying, repair, loss, storage and return costs for one period.
Operating loss
Also record delays, returns and completed cycles.

For the same period and use definition, add washing, drying, damage, loss, empty return and labour to purchase cost.
For one period, total purchase, coolant, labour, cleaning, repairs, loss, storage and empty returns; divide by completed cycles under one definition. Track delays and returns separately.
Purchase price alone does not show the cost of use.
Cycle-cost table. Add purchase, coolant, labour, washing, drying, repair, loss, storage and return costs for one period.
Also record delays, returns and completed cycles.
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