1) An analyst was developing a cost factor to estimate non-recurring tooling as a function of the recurring tooling cost. If the factor was constructed as: Nonrecurring Tooling Cost Total (Recurring + Nonrecurring) Tooling Cost The mistake was: Nonrecurring costs were included in the denominator You can\'t have a factor with a cost-to-cost relationship The total cost should be in the numerator Recurring tooling would not be a good cost driver Solution Nonrecurring costs were included in the denominator.