Until now, we listed the step "cut (scissors, knife)" for each fibre layer or mat. Accordingly, we needed more material (cutoff) and more labor. When I looked into the 2013 Cost Report of Cornell for another reason, I saw that they did not use "cut (scissors, knife)" for any fibre part.
So my question is: Is it necessary to list the cutting of fibre mats? If so, only for non-rectangular shapes? Or only if we cut holes into a mat?

And how about machined parts (Aluminum, no Carbon fibres)? Some of our parts are ashlar formed so that they can be sawn in shape or ordered as readily shaped sheets from a supplier. If we don't need a close tolerance, nothing should be said against just counting the value for the material with the needed dimensions (e.g. 30*60*10mm^2, \rho=2,7g/cm³, 4,2$/kg => cost=0,20$)