From my guide line budget which was based on experience and the expectation that the production team should not utilize more than 45 workers in average and can finish the work within 120 days ( so total man hours = 54,000 MH and average MH/ton = 514.7 ( 1.94 kg/MH ) , without need any fabrication sublet work , we will get gross margin not less than 27 % of selling price. And if production team can improve productivity to utilize not more than 48,600 MH which result in not more than 463.3 MH/ton ( 2.16 Kg/MH ) , gross margin will improve to 30.2 % which is not less than VIPCO ‘s standard which require not less than 30 % of selling price