Cabinet shop worksheet · Material handling carts

What does a shop-built cart really cost you?

The materials invoice is the only cost most shops ever see. This worksheet adds up the labor, overhead, lost production, design time and upkeep. The numbers loaded below are an example shop. Change any of them to match yours.

Choose a worksheet Quick estimateSeven numbers you probably know. About two minutes. Detailed worksheetEvery cost, line by line, the way you'd estimate a job.

Quick estimate, per cart

Carts in the batchHow many you'd build

carts

Hours to build one cartStart to finish, including finishing and casters

hrs

Labor cost per hourWage plus taxes and benefits

$/hr

Materials for one cartSheet goods, lumber, casters, hardware

Lost production Those hours would otherwise go to paying work

Gross margin per production hourWhat an hour on cabinets earns

$/hr

Keeping it running Include upkeep and damage in the totals

Repairs and damaged parts, per cart per yearFixing the cart plus redoing parts it marks

Years before a rebuild

yrs

The quick estimate leaves out shop overhead and design time, so your real number is likely higher.

Your shop

Carts in the batchHow many you'd build

carts

Average hourly wageOf the people who build them

$/hr

Labor burdenPayroll taxes, benefits, workers' comp, PTO. 25–40% is typical

Burdened labor rate$0.00/hr

Build labor, per cart

Count everything, start to finish. If you've never timed it, ask the person who built the last batch.

Layout & cut list

hrs

Cutting & machining

hrs

Assembly

hrs

Sanding & finishing

hrs

Casters & hardware install

hrs

Hours per cart0

Materials, per cart

Price stock at what it costs to replace, even if it came off the offcut rack.

Sheet goodsSheets × price per sheet

Solid stock & lumber

Waste & offcut factorApplied to sheet goods and lumber

CastersCount × price each

Hardware & fasteners

Glue, finish & abrasives

Shop overhead

Rent, utilities, machine wear, tooling and supervision, spread over your production hours. Your accountant can give you this rate.

Overhead per shop hour

$/hr

Lost production

If the shop has a backlog, every hour on a cart is an hour not spent on cabinets you can sell.

Those hours would otherwise go to paying work

Gross margin per production hourWhat an hour on cabinets earns after labor and materials

$/hr

Design & prototype

Figuring out the design, building a first one, then fixing what didn't work. Spread across the batch.

Design & prototype hours

hrs

Prototype materials

Keeping it running, per cart per year

Homemade carts need ongoing repairs, and the ones that rack or rub mark finished parts.

Include upkeep and damage in the totals

Repair hoursLoose joints, re-squaring, re-gluing

hrs

Replacement casters & parts

Parts damaged by the cartDings, finish marks, re-sands

parts

Cost to redo one partLabor, material, re-finish, schedule slip

Useful life before rebuild

yrs

How it's figured. Quick estimate: build cost per cart = materials + hours × labor cost + hours × gross margin (when the shop is busy). Detailed worksheet: build cost per cart = materials (with waste on stock) + build hours × burdened rate + build hours × overhead rate + build hours × gross margin (when the shop is busy) + design and prototype cost ÷ carts in the batch. Upkeep per year = repair hours × burdened rate + replacement parts + damaged parts × redo cost. Cost per year of service = build cost ÷ useful life + upkeep. Nothing you type leaves this page.