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Applied powder material cost is simply defined as the actual cost of materi- als used to nish a part or group of parts. Calculating the actual applied cost is a simple accounting task for many experienced powder applica- tors, but there is more to understand- ing and controlling the applied cost of the powder finishing process than a simple math equation. Powder nish- ing professionals calculate the applied powder material cost by gathering some basic data before, during, and after the job is completed. Simpli ed case example The following example will help explain how the applied powder mate- rial cost is calculated. A request for quotation (RFQ) is processed by XYZ Powder Coating, a custom powder coating company, for Acme Fabrica- tion company consisting of 1,600 at cold-rolled steel parts measuring 1-foot square per side and each weighing 2.5 pounds raw. e powder material spec- i ed is a stock gray polyester material costing $3.00 per pound with a speci c gravity of 1.8 that will be applied at 0.002-inch nominal dry lm thickness. XYZ Powder Coating does not have the ability to recover powder for reuse. e formal quotation was submitted at a cost of $1.00 each and accepted by Acme Fabrication. e parts were then processed and the data was recorded. Table 1 is an example of a job tracking outline using a simple spreadsheet for- mat as a tracking device to log powder material usage after the job is complet- ed and the job data is gathered. In reviewing the data from the run, we find that the material cost per part equals $0.225 each or 22.5 percent of the $1 nishing cost to the customer. For the purpose of this example, our powder materials cost should not have exceeded 20 percent of the finishing cost. We're higher than predicted, so what do we do? Can we expect to realize better transfer next time without chang- ing the process or materials? Must we look for another powder supplier? Should we insist that the powder sup- plier lower the price per pound to meet our projections? Do we have to raise our Coater's Corner Michael W. Cravens Powder Finishing Consultants and IKON Powder Coating Applied material cost and transfer ef ciency of powder coatings A B C D 1 Information Title Example Formula Results 2 System Plant 1 3 Date 01/15/18 4 Customer Acme Fab. 5 Job Start Time 7:00 AM 6 Job Stop Time 11:00 AM B6-B5 = Process Time 4 Hrs. 7 Powder Material I.D. P123456-04 8 Powder Material Start Lbs. 150 Lbs. 9 Powder Material Stop Lbs. 30 Lbs. B8-B9 = Powder Used 120 Lbs. 10 Powder Cost Per Lb. $3.00 11 Quantity Processed 1,600 Parts 12 Part Size (Area) 2 sq. ft. each B11xB12 = Total Area 3,200 sq. ft. 13 Quoted Price Per Part $1.00 each 14 15 Billing Amount B11xB13 = Billing $1,600.00 16 Power Material Job Cost B10xD9 = Powder Cost $360.00 17 Material Cost as % of Billing D16/D15 = % Material 22.5% 18 Coverage Per Lb. D12/D9 = Coverage/Lb. 26.66 sq. ft. 19 Material Cost Per Part D16/D12 = Material Cost $0.225 ea. 20 Dollars Per Hour D15/D6 = $ Per Hour $400.00 Per Hour Table 1 Time and Materials Tracker POWDER COATING, June 2018 43