... maintenance and parts over the lives of the investments13 -17 Manufacturing•Manufacturers are concerned with all of the same TCO issues as service and retail firms, with some added issues • Issues ... Networks13-16Service and Retail Providers•Understanding what drives the cost of overhead expenditures is crucial to any service business•Revenue must cover the direct costs, material and labor, and overhead ... recurring material costs are often overlooked and can yield great savings»TCO analysis of the labor base can reap lower per person costs, greater benefits, and improved morale»TCO analysis of equipment...