[Dick Linn]

I thought the labor hours thing was to establish a fair value where a team might get someone to make an item for free (without participation in the actual fabrication) and only supply the material. I know in the distant past that some teams sponsored by large corporations with ample engineering and machining resources could make a $5,000. gear rack widget out of $100. worth of material, or some such. In a case like that, reporting the fair value of the services makes sense.

Some custom suppliers won't necessarily give you a cost breakdown. It is just quantity/price. Any other team should be able to get the same quantity/price breaks unless the person quoting was having a bad day, or the delivery time requirement was different.