Symbol	Sub-symbol	Definition	Unit	Formula or data
X		Hourly depreciation cost of the factory properties	JPY/hr	$F D / (D P \cdot h)$
	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	$\sum_{i = 1}^{D P} f t_{i}$
	ft_i	Fixed property tax of the factory in year i	JPY/year	$f t_{i - 1} (1 - 1 / D P)$
	ft₁	Fixed property tax of the factory in the first year	JPY/year	$r F P (1 - 1 / D P)$
	r	Property tax ratio²⁾		0.014
Y¹⁾		Hourly depreciation cost of machines i in the factory	JPY/hr	$\sum (d_{i} / h)$
	d_i	Yearly depreciation cost of machine i	JPY/year	$M_{i} (1 - s a l_{i}) (1 + m m_{i}) / m d_{i} + s_{i} A V I_{i}$
	M_i	Purchase price of machine i	JPY	In Table 3
	sal_i	Salvage rate of machine i		In Table 3
	mm_i	Maintenance rate of machine i		In Table 3
	md_i	Depreciation years of machine i	years	In Table 3
	s_i	Rate of insurance, interest, and tax		In Table 3
	AVI_i	Average value of yearly interest	JPY/year	$M_{i} (1 - s a l_{i}) (1 + m d_{i}) / 2 m d_{i} + M_{i} s a l_{i}$
Z		Hourly variable cost in the factory	JPY/hr	$l + (e l e + f u e l) / h$
	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