## 1) Per line tables: inputs, outputs, labor (touch vs supervision), contribution/hr
Labor rate used everywhere: $30/hr. Planning envelope: 1,154 human-hours/year (touch + supervision).
### Line A — Fried ʻUlu Chips (deep fried)
Volume target: 10,000 lbs raw ʻulu/year (60% own, 40% purchased)
Inputs
| Input | Qty | Unit $ | $ |
| --- | --- | --- | --- |
| ʻUlu purchased | 4,000 lbs | $0.90/lb | 3,600 |
| Avocado oil net consumption | 60 gal | $24/gal | 1,440 |
| Oil filtration/disposal | 1 lot | — | 560 |
| Pouches + labels | 13,200 | $0.95 | 12,540 |
| Cartons/inserts | 13,200 | $0.20 | 2,640 |
| Non-labor inputs |  |  | 20,780 |

Labor
| Labor type | Hours | $ |
| --- | --- | --- |
| Touch labor | 264 | 7,920 |
| Supervision | 24 | 720 |
| Total labor | 288 | 8,640 |

Outputs + revenue
| Output | Qty | Price | $ |
| --- | --- | --- | --- |
| Chips, 4 oz bags | 13,200 | blended | 131,600 |

Economics
| Metric | Value |
| --- | --- |
| Revenue | 131,600 |
| Less non-labor inputs | (20,780) |
| Less labor | (8,640) |
| Contribution | 102,180 |
| Revenue per human-hr | 131,600 / 288 = $457/hr |
| Contribution per human-hr | 102,180 / 288 = $355/hr |

---

### Line B — Dried + Roasted (bananas, spice blends, mac nuts)
Inputs
| Input | Qty | Unit $ | $ |
| --- | --- | --- | --- |
| Bananas (own + purchased) | 4,000 lbs | $0.30/lb | 1,200 |
| Ginger + turmeric | 1,200 lbs | $0.40/lb | 480 |
| Mac nuts (in-shell) | 2,200 lbs | $0.50/lb | 1,100 |
| Bags/jars/labels | 3,200 units | $0.80 | 2,560 |
| Non-labor inputs |  |  | 5,340 |

Labor
| Labor type | Hours | $ |
| --- | --- | --- |
| Touch labor | 208 | 6,240 |
| Supervision | 32 | 960 |
| Total labor | 240 | 7,200 |

Outputs + revenue
| Product | Output | Price basis | $ |
| --- | --- | --- | --- |
| Dried banana | 800 lbs | $12/lb | 9,600 |
| Spice blends (ginger/turmeric/citrus) | 350 lbs | $25/lb | 8,750 |
| Roasted mac nuts | 440 lbs | $22/lb | 9,680 |
| Revenue |  |  | 28,030 |

Economics
| Metric | Value |
| --- | --- |
| Revenue | 28,030 |
| Less non-labor inputs | (5,340) |
| Less labor | (7,200) |
| Contribution | 15,490 |
| Revenue per human-hr | 28,030 / 240 = $117/hr |
| Contribution per human-hr | 15,490 / 240 = $64.5/hr |

---

### Line C — Prestige (vanilla, honey, cacao ferment/dry)
Inputs
| Input | Qty | Unit $ | $ |
| --- | --- | --- | --- |
| Packaging + misc | — | — | 2,000 |
| Non-labor inputs |  |  | 2,000 |

Labor
| Labor type | Hours | $ |
| --- | --- | --- |
| Touch labor | 48 | 1,440 |
| Supervision | 16 | 480 |
| Total labor | 64 | 1,920 |

Outputs + revenue
| Product | Output | Price basis | $ |
| --- | --- | --- | --- |
| Vanilla (cured / extract equivalent) | 50 lbs eq. | bundled | 20,000 |
| Honey | 300 lbs | $14/lb | 4,200 |
| Cacao (dried beans/nibs) | 300 lbs | $12/lb | 3,600 |
| Revenue |  |  | 27,800 |

Economics
| Metric | Value |
| --- | --- |
| Revenue | 27,800 |
| Less non-labor inputs | (2,000) |
| Less labor | (1,920) |
| Contribution | 23,880 |
| Revenue per human-hr | 27,800 / 64 = $434/hr |
| Contribution per human-hr | 23,880 / 64 = $373/hr |

---

### Line D — Community processing services
Inputs: none (customers provide product).
Labor: supervision + some touch.
| Item | Value |
| --- | --- |
| Revenue | 7,680 |
| Touch labor | 40 hrs |
| Supervision | 56 hrs |
| Total labor | 96 hrs |
| Labor cost | 2,880 |
| Contribution | 4,800 |
| Revenue/hr | $80/hr |
| Contribution/hr | $50/hr |

---

### System totals (aligned)
| Metric | Value |
| --- | --- |
| Total human hours | 288 + 240 + 64 + 96 = 688 hrs |
| Slack within 768 hr envelope | 80 hrs |
| Total revenue | 195,110 |
| Total non-labor inputs | 20,780 + 5,340 + 2,000 = 28,120 |
| Total labor cost | 688 × 30 = 20,640 |
| Total contribution | 146,350 |
| Revenue/hr (blended) | 195,110 / 688 = $284/hr |
| Contribution/hr (blended) | 146,350 / 688 = $213/hr |

---

## 2) Per machine tables: touch vs supervision vs runtime, lbs handled, allocated revenue and contribution
### Machine utilization (three clocks)
| Machine | Touch hrs | Supervision hrs | Human hrs | Runtime hrs | lbs handled |
| --- | --- | --- | --- | --- | --- |
| Slicer | 96 | 0 | 96 | 96 | 15,200 |
| Fryer + filtration | 120 | 24 | 144 | 168 | 10,000 ʻulu + 60 gal oil |
| Packaging/sealer | 120 | 0 | 120 | 120 | 13,200 bags + other packs |
| Dehydrators (3) | 24 | 12 | 36 | 2,400 | 6,700 |
| Freezer handling | 28 | 8 | 36 | 8,760 | 6,500 stored/moved |
| Nut line ops | 40 | 8 | 48 | 80 | 2,200 in-shell |
| Mill/blender | 20 | 4 | 24 | 28 | 550 |
| Prestige handling | 48 | 16 | 64 | 60 | batch-based |
| Community sessions | 40 | 56 | 96 | 120 | varies |

Human hours across machines can exceed line totals if double-counted; to avoid that, below we allocate by line (next table).
---

### Allocate revenue and contribution to machines (no double counting)
Allocation rule: each line’s revenue and contribution are distributed to the machines it uses in proportion to that line’s human hours on that machine.
#### Line-to-machine hour map (human hours)
| Line | Slicer | Fryer | Pack | Dehyd | Freezer | Nuts | Mill | Prestige | Community |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Chips (288 hrs) | 72 | 144 | 72 | 0 | 36 | 0 | 0 | 0 | 0 |
| Dried+roasted (240 hrs) | 72 | 0 | 24 | 36 | 0 | 48 | 60 | 0 | 0 |
| Prestige (64 hrs) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64 | 0 |
| Community (96 hrs) | 24 | 0 | 0 | 36 | 12 | 24 | 0 | 0 | 0 |

Now allocate dollars.
### Machine economics (allocated)
| Machine | Human hrs allocated | Allocated revenue | Allocated contribution | Revenue/hr | Contribution/hr |
| --- | --- | --- | --- | --- | --- |
| Slicer | 168 | 82,544 | 53,724 | 491 | 320 |
| Fryer | 144 | 65,800 | 51,090 | 457 | 355 |
| Packaging/sealer | 96 | 63,087 | 45,386 | 657 | 473 |
| Dehydrators | 72 | 18,442 | 10,230 | 256 | 142 |
| Freezer handling | 48 | 16,450 | 12,772 | 343 | 266 |
| Nut line ops | 72 | 12,483 | 6,579 | 173 | 91 |
| Mill/blender | 60 | 7,008 | 3,873 | 117 | 65 |
| Prestige handling | 64 | 27,800 | 23,880 | 434 | 373 |
| Community sessions | 0 | 0 | 0 | — | — |

Notes:
“Packaging/sealer” has high $/hr because it’s assigned fewer hours but supports high revenue; if you prefer a more conservative allocation, we can increase packaging hours to reflect reality and reduce $/hr.
Community dollars are already their own line; the community “sessions” row isn’t needed once allocated to slicer/dehyd/nuts/freezer by the line map.
---

## 3) Weekly schedule showing parallelism and seasonality
### Weekly cadence, non-harvest months (typical)
| Day | Human tasks (touch/supervision) | Machines running |
| --- | --- | --- |
| Mon | Slice ʻulu (2–3 hrs), load dehydrators (1 hr), pack orders (2 hrs) | Dehydrators run 12–24 hrs |
| Tue | Fry chips (6 hrs touch + 1 hr supervision), cool/pack (1–2 hrs) | Fryer active; dehydrators continue |
| Wed | Admin/marketing (2 hrs), rotate trays/unload (1 hr), mill/blend seasonings (1–2 hrs) | Dehydrators run; mill/blender short runs |
| Thu | Pack/ship DTC (2–3 hrs), nut roasting/cracking batch (2–3 hrs) | Roaster/cracker short runs |
| Fri | Community processing appointments (2–4 hrs) | Dehydrators/slicer/nut tools by appointment |
| Sat/Sun | Off or markets (optional) | Dehydrators can still run |

### Harvest spike cadence (slice + freeze weeks)
Goal: build frozen inventory for off-season frying.
| Week type | Human hours | What changes |
| --- | --- | --- |
| 6–10 harvest weeks/year | 18–22 hrs/week | Add 1 extra half-day slicing/freezing; reduce community sessions; dehydrators run continuously |

### Slice-and-freeze target during peak windows
Target frozen slices per peak week: 600–900 lbs
Over 8–10 weeks: 5,000–7,000 lbs frozen inventory
Off-season frying draws down freezer steadily.