What is downtime costing you?

Downtime costs you in three separate places, and most factories only ever count the first one. This adds all three.

Lost contribution is the output you did not make. It uses contribution per unit, not selling price, because the material you did not consume is not a loss. hours × units per hour × contribution

Idle labour is the people who were paid to stand next to a stopped machine. hours × operators × loaded hourly cost

Recovery is what you spend catching up — overtime, a weekend shift, a pallet on a next-day courier. It is entered as a rate per lost hour because that is how it tends to scale in practice.

Two deliberate omissions. There is no allowance for fixed overhead absorbed over fewer units, because that shuffles cost between jobs rather than leaving the business. And there is nothing for the customer you lose after the third late delivery, which is usually the largest number on this page and the one nobody can put a figure on.

The annual figure assumes the week you described is typical. If you are costing a bad month, say so when you take it to the board.