how resources are allocated in the NPD process. Personnel expenses, in
addition to expenditure of materials, equipment, and tools, typically dominate the total
product development cost (Fixson and Marion, 2012). The cost profile can be the combination
of labor cost (engineering hours), managerial attention, and materials and equipment for
prototyping (Fixson and Marion, 2012). However, in this analysis only prototyping will be
considered.