Any one justfied that Heat Treatment process cost should not be included inMaterial/Part cost?

Question

Any one Justified that Heat Treatment process cost should not be included in Material/Part cost to get the impact on Overhead/Profit

Answer 1

Some steel will not work properly unless heat treated. So actually you want to lower quality to justify added expence? Why not ship the work of to China! Fire all your workers and ship in the same looking part at 1/2 the cost that will break and fail. No one will know and sell the busness and retire. ASTM spec should not be taken lightly.

Answer 2

You dont want include the cost because it makes it higher and reduces profit?
Talk to your materials / engineering staff. Heat treatment is not a gimic, it must be performed if you want the part to be safe and usable. You should include it. Better to be realistic with your nmber crunching, that will tell you if the job is profitable or not.