To calculate the applied cost of a coating, it is necessary to consider several factors including coating consumption, coating cost per unit weight or volume, and other associated costs such as dilution and cleaning solvents used in the coating application process.

The calculation process generally involves the following steps:

  1. Determine Varnish Consumption: Establish the amount of varnish used in the varnishing process, which can be done by measuring actual consumption averages over a specific period.
  2. Varnish Cost: To know the price of varnish per unit weight or volume in order to calculate the total cost of the varnish used.
  3. Additional Expenses: Include the costs of solvents used both for dilution of the varnish and for cleaning after the varnishing process.
  4. Unit Cost Calculation: Once the quantities and costs are known, the quantity of varnish consumed is multiplied by its price to obtain the total cost of the varnish. To this cost are added the additional expenses related to the varnish.
  5. Standard Cost per Container: To obtain the standard applied cost of varnish per container, the total cost of varnish (including additional expenses) is divided by the number of containers varnished.
  6. Inclusion of Fixed Costs: In order to obtain the full cost of the container, it would be necessary to subsequently incorporate a series of fixed costs, such as repair and maintenance, among others.

It is important to remember that the applied cost of varnish can also be affected by the efficiency of the application process, the recovery and reuse of materials, and the utilization of the varnish in the production process.