CAM Variance September 2025

Current Cost -226k

The current cost variance of -$226k in cost account 402.04.04.04 (CE - Standard Module Assembly, Site 2 - CMU) is due to the assembly and testing of the first 32% of modules and the associated cleanroom consumables. The submitted accruals reflect a lump sum covering several months of module assembly labor and consumables. These charges were submitted now to catch up with expenses, resulting in the current cost variance.

Cumalitive Schedule -497k

There is a schedule variance of -$435k in the cost account 402.04.04.04 CE - Standard Module Assembly Site 2 (CMU). The variance is from the assembly and testing of the first 32% of modules and the associated cleanroom consumables.

This variance is expected, primarily due to missing input parts (baseplates). In September CMU received 130 20 Ti baseplates. These were consumed in a week using the 4 modules / day protocol. We are currently waiting for more baseplates (we have ~100 hexaboards and ~1000 sensors). When we have baseplates we will exercise production with a rate of 8 modules / day.

Cumalitive Cost

There is a cumulative cost variance of -$452k in cost account 402.04.04.04 CE - Standard Module Assembly Site 2. This is expected and is consistent with the cumulative schedule variance discussed below. Schedule delays, due to missing input parts, have caused cost variance resulting from labor costs not earning value.

Current Schedule 110

The current schedule variance of -$110k in cost account 402.04.04.05 CE - Module Assembly at UCSB is due to the assembly and testing of the first 32% of odd-size modules and the associated cleanroom consumables. No modules have been produced for lack of input part (more below) resulting in the current schedule variance.

Cumulative Schedule Variance:

There is a cumulative schedule variance of -$651k in cost account 402.04.04.05 CE - Module Assembly at UCSB. The variance has two components: most (90%) is due to the assembly, testing, and shipping of full-size equivalent odd-sized modules (1-32%); the remainder is for supporting production at other assembly sites. Baseplate had hexaboards have been shipped to UCSB. There has been a struggle with the delivery of the hexaboards clearing customs. The hexaboards have finally been received last week and production will continue next month. In the mean time, the UCSB MAC successfully completed commissioning tooling for all module shapes and produced the first live LD-5 modules with left and bottom configurations. The facility is now fully operational to manufacture all assigned module shapes and types.

Cumulative Cost Variance

There is a cumulative cost variance of -$558k in cost account 402.04.04.05 CE - Module Assembly at UCSB. This is expected and is consistent with the cumulative schedule variance discussed above. Schedule delays, due to missing input parts, have caused cost variance resulting from labor costs not earning value.

The activities contributing to this variance are due to upstream delays in receiving input components needed for the final module test stands, resulting in completion later than scheduled. Once the components become available, the value will be earned, and it should not impact the overall schedule.