Boeing door product center cost accounting failure

Tom's student thesis. 250 employees, 750 doors/year, no per-door cost tracked because the unit operated as a Boeing cost center. Tom estimates ~$50,000/door using sales-per-employee heuristic; manager confirms.

Why is that important? Anybody know what the typical sales per employee of a manufacturing firm in the United States is? It's about $150,000 per person. I had a student do a thesis at the Boeing door product center once. This is where they make the doors for the aircraft. There are five or six doors on a 737 or a 747. There's the door you walk in. There's often the door on the other side where they bring the catering in. There might be a couple of those. There might be three or four emergency exits. There's usually a rear door, ramp and stuff. All kinds of different sizes, from emergency exits to the full-scale door. And in the cargo planes they have doors the size of a garage door.