To substantiate the LP-based manufacturing performance analysis, we adopt Son's (1991b) case study, which deals with a real plant producing components of various couplings. The plant considers computerizing the production area of small-size T-hubs (20T, 30T and 40T), and Table summarizes the data of the current system and the estimated data ofthe new computerized system. Note that each cpI (and Mp)aggregates labour, material, machine, tool, space, software and depreciation costs, each cql (and Mq) combines prevention and failure costs, and each c'l (and M,) aggregates setup, waiting and idle costs.