Standard prices of the working-units of tangible fixed assets are, amongst other quantities, required input data in order to establish minimum product prices. However, this important data is not calculated exactly, but - if calculated in conformity with the best textbooks in use world-wide - is consistently too low, as is demonstrated in a pdf-file containing my research regarding this subject.
Test it. Make a simple calculation (see video) and you will discover what is wrong.
I will send you the pdf-file, info about my research, attached to my reply-mail. Of course, without any charge or whatever obligation.