I understood the trade off was the longer the production line the more tooling was justified, which brought down the number of man hours per unit. Ford Willow Run did more tooling than the other B-24 lines but had trouble recovering the costs due to the regular changes.
As people have noted the continual problem is what man hours or costs are being counted. Like depreciation of both the buildings and factory equipment. What overheads are counted if the company is also making other items plus of course pushing for other business and so on. Sample data
Figures from Buying Aircraft by Halley,
Time and dollar costs encountered while making 73 modifications to a group of 1,000 P-38,
P-38F-5, 10,450 engineering hours, 6,200 tooling hours, $4,650
P-38G-1, 23,250 engineering hours, 23,760 tooling hours, $18,000
P-38G-3 to 5, 5,000 engineering hours, 4,000 tooling hours, $3,000
P-38G-10, 19,200 engineering hours, 18,480 tooling hours, $13,800
Joe Baugher's web site says 100F-5, 80 G-1, 12 G-3, 68 G-5, 548 G-10, total 958.
B-25 direct engineering hours to give an idea on how often design change actually was
1940 - 329,415 hours
1941 - 419,060 hours
1942 - 695,488 hours
1943 - 461,213 hours
1944 - 200,321 hours
In the end 25 to 50% of the man hours turning out military aircraft were performed at the modification centres. Nearly all bombers and transports needed modification, along with 30 to 50% of fighters. Some 58,741 AAF aircraft were reworked.
Ford Willow run began production in September 1942, as of January 1943 it took 5.03 direct man hours per pound of airframe accepted, it was 2.52 in February and 1.03 in May, 0.56 in January and May 1944, and 0.32 in September 1944. B-24E built September 1942 to August 1943 (plus 1 in August 1944), B-24H June 1943 to April 1944, B-24J April to September 1944, B-24M August 1944 to January 1945, B-24M from December 1944 to end of production. Note total acceptances of B-24J in September 1944 and B-24M in January 1945 was 1 each, so effective end of production was the previous month.
Republic Farmingdale in January 1943 had a ratio of 3.82 direct man hours per pound of airframe accepted, that was down to 1.9 in May 1943, and 1.02 in September 1944, it then spiked to 1.61 in December 1944. The last P-47C and first P-47D were accepted in February 1943, the 130 P-47M were built October to December 1944. The first 2 P-47N were accepted in October 1944, followed by 68 in December. P-47D production in January 1945 was 45 and 1 more was accepted in February to end production.
When the US measured airframe build efficiency in WWII it seems productivity followed a curve that said it took 16 to 18 man hours per pound of aircraft for the first production example, dropping to around 7 man hours by aircraft 10, 3 by aircraft 100, 1.2 by aircraft 1000 and 0.52 man hours per airframe pound by aircraft 10,000.
| Date | Model | Airframe | Engines(s) | Propeller(s) | GFE | Ordnance | Communications | Total | Notes |
30-Nov-44 | B-29 | $434,512 | $101,877 | $13,628 | $124,787 | $5,531 | $34,738 | $715,073 | Costs based on uncompleted contracts |
28-Feb-43 | P-51 | $23,583 | $17,558 | $3,740 | $2,649 | $1,905 | $2,780 | $52,215 | Merlin Versions. Costs based on weighted average of uncompleted contracts |
30-Nov-44 | P-51 | $25,795 | $17,558 | $2,555 | $2,234 | $2,559 | $2,780 | $53,481 | Costs based on uncompleted contracts |
30-Nov-44 | P-80 | $55,845 | $55,000 | $- | $3,035 | $2,632 | $3,500 | $120,012 | Costs based on uncompleted contracts |
(There is a total of 262 stinking boring data points, different aircraft, different times, different cost methods) Factory costs Boeing Renton $22,771,000 (There is a total of 220 stinking boring data points, including engine, airframe, propeller and Nordern bombsights buildings costs), $2.62 billion 1940's dollars.
British War Production by Postan. Effort in man hours, Spitfire production, mark / design / jigging and tooling
I / 339,400 / 800,000
II / 9,267 / unknown
III / 91,120 / 75,000
V / 90,000 / 105,000
VI 14,340 / 50,000
IX 43,830 / 30,000
XII / 27,210 / 16,000
VII / 86,150 / 150,000
VIII / 24,970 / 250,000
XIV / 26,120 / 17,000
21 / 168,500 / unknown
PR XI / 12,415 / unknown
Seafire I / 10,130 / 18,000
Seafire II / 3,685 / 40,000
Seafire III / 8,938 / 9,000
Seafire XV / 9,150 / unknown
Spitfire on floats 22,260 / 35,000
Figures as of September 1943 for Supermarine works in Southampton.
UK production reports, cost of 201st production aircraft, man hours, Lancaster 74,319, Halifax 98,246, Stirling 129,944
In May 1942 a Lancaster was estimated to cost 84,800 pounds ready to be sent to a combat unit, a Stirling in June 1942 140,800 pounds.
The Australians did a break down of the costs of Beaufort production, including an allowance for office fittings and fixture depreciation. Another stinking boring set of data no doubt.
The US Maritime Commission notes the average price for a Liberty ship was $1,822,000 per shipsworth, where a shipsworth equals 1 if the ship was fully completed and a fraction if delivered incomplete. There were 20 yards that built Liberty Ships, lowest average cost yard was $1,544,000 highest was $3,923,000.