I am trying to calculate my cost per unit based on the hourly rate paid and the actual time spent on the specific job. I have columns with the following information: Column-D Total Staff Column-E Actual Start Column-F Actual Finish Column-G Unloading Time Column-H Number of Pallets Column-I Number of Cases Column-J Time/Pallet Column-K Time/case Column-L Cost/Trailer Column-M Cost/Pallet Column-N Cost/Case Column-o Hourly Rate

What program are you using? Access? "So won’t you give this man his wings What a shame To have to beg you to see We’re not all the same What a shame" - Shinedown

This looks like a problem in Business Economics class. Too many assumptions. Every worker is paid the same. You need a supervisor, a forklift operator, and laborers. The limiting factor is usually producing the product, not packing and loading. Modern manfacturing minimizes holding cost of raw materials and finished products.