<p>The aim of this report is performed on behalf of a Heat Treatment Company. The commission is to create a calculation model of their machines, BA1 and BA2. In the commission it is included to put together a line utilization follow-up for these plants. The calculation model will be used for pricing towards customers. At present, the pricing can be a bit unfair when certain products is more man intensive and requires more treatment time than others because of the product design.</p><p>Today the company’s prices only considering harden deep, harden method and weight. The bigger an order is in weight, the cheaper per kilo it becomes. No or little consideration is taken to product design or that light and bulky products takes longer time to treat. Neither that certain products requires more manual work is considered.</p><p>Since the products requires different amount of treatment time we’ve divided them into three different classes. These are described in chapter three and are based on how manageable and how man intensive the products are. It also shows that consideration must be taken to which treatment method that is used, which can be divided into hardening and case-hardening. By using the equivalent method we considered the resource used by each product.</p><p>The follow-up for BA1 and BA2 regarding the utilization shows that they have a rather poor utilization; it’s between 3 % and 67 % for the different products classes.</p><p>Our calculation shows that considerations must be taken to treatment time, that partial depend on product design and treatment methods. The result also shows that products of certain classes today have a higher unit cost than current pricing. This mostly concerns products associated to class C.</p>