Symbol | Sub-symbol | Definition | Unit | Formula or data |

X |
| Hourly depreciation cost of the factory properties | JPY/hr | $FD/\left(DP\cdot h\right)$ |

| FD | Investment of the factory | JPY | FP + FC + FT |

| DP | Depreciation years of the factory | year | 20 |

| h | The productive working hours of the factory | h/year | 1500 |

| FP | Property cost of the factory | JPY | 23,945,900 |

| FC | Construction cost of the factory | JPY | 204,519,000 |

| FT | Fixed property tax of the factory | JPY | $\sum _{i=1}^{DP}f{t}_{i}$ |

| ft | Fixed property tax of the factory in year i | JPY/year | $f{t}_{i-1}\left(1-1/DP\right)$ |

| ft | Fixed property tax of the factory in the first year | JPY/year | $rFP\left(1-1/DP\right)$ |

| r | Property tax ratio |
| 0.014 |

Y |
| Hourly depreciation cost of machines i in the factory | JPY/hr | $\sum \left({d}_{i}/h\right)$ |

| d | Yearly depreciation cost of machine i | JPY/year | ${M}_{i}\left(1-sa{l}_{i}\right)\left(1+m{m}_{i}\right)/m{d}_{i}+{s}_{i}AV{I}_{i}$ |

| M | Purchase price of machine i | JPY | In Table 3 |

| sal | Salvage rate of machine i |
| In Table 3 |

| mm | Maintenance rate of machine i |
| In Table 3 |

| md | Depreciation years of machine i | years | In Table 3 |

| s | Rate of insurance, interest, and tax |
| In Table 3 |

| AVI | Average value of yearly interest | JPY/year | ${M}_{i}\left(1-sa{l}_{i}\right)\left(1+m{d}_{i}\right)/2m{d}_{i}+{M}_{i}sa{l}_{i}$ |

Z |
| Hourly variable cost in the factory | JPY/hr | $l+\left(ele+fuel\right)/h$ |

| l | Hourly cost for five workers | JPY/hr | 12,500 |

| ele | Annual cost of electricity | Mill. JPY/year | 6.8 |

| fuel | Annual cost of diesel fuel and oil | Mill. JPY/year | 3.9 |