Navy Working Capital Fund - DON FM&C Website

February 2011Unit Costs:Unit Cost is the method established to authorize and control costs. Unit cost goals allowactivities to respond to workload changes in execution by encouraging reduced costs whenworkload declines and allowing appropriate increases in costs when their customers requestadditional services.Unit Cost FY 2010 FY 2011 FY 2012Supply ‐ Navy (cost per unit of sales 1 ):Wholesale 1.051 1.065 1.054Retail 0.924 1.001 1.001Supply ‐ Marine Corps (cost per unit of sales 1 ):Wholesale 0.725 0.813 0.948Retail 0.974 1.002 1.002Depot Maintenance ‐ Ships ($/Direct Labor Hour 2 ) na na naDepot Maintenance ‐ Aircraft ($/Direct Labor Hour) 185.73 175.92 196.54Depot Maintenance ‐ Marine Corps ($/Direct LaborHour) 126.86 131.68 127.17R&D ‐ Air Warfare Center ($/Direct Labor Hour 2 ) 96.77 93.22 91.28R&D ‐ Surface Warfare Center ($/Direct Labor Hour 2 ) 97.59 102.56 100.41R&D ‐ Undersea Warfare Center ($/Direct Labor Hour 2 ) 101.03 104.41 100.25R&D ‐ SPAWAR Systems Center ($/Direct Labor Hour 2 ) 109.10 105.14 104.39R&D ‐ Naval Research Laboratory ($/Direct LaborHour 2 ) 141.99 144.46 147.54Transportation ‐ MSCFleet Auxiliary ($/day) 96,824 104,622 108,008Special Mission Ships ($/day) 23,701 26,290 50,757Afloat Prepositioning Ships ($/day) 66,821 71,829 72,632Base Support ‐ FECs Cost of Services various various variousBase Support ‐ NFESC ($/direct Labor Hour 2 ) 97.87 91.67 98.311excludes inventory augmentation and war reserve material obligations2includes direct labor plus overhead costs6‐12