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Emphasis of this course is placed on estimating costs of lean manufacturing systems. Topics in continuous improvement tools and cellular layouts provide the essential prerequisite knowledge required to design competitive manufacturing layouts. Line balancing algorithms are implemented to optimize cellular layouts prior to estimating manufacturing costs. Manufacturing data presented in case study problems are solved to illustrate cost estimating concepts. Case studies include information on salary rates, repayment of machine rates and cycle times. Furthermore, lean manufacturing systems are developed and analyzed for multiple product scenarios. Lead times and production volumes are studied in the cases covering the production of multiple products within one flexible production system.