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SG Holdings「ESG Book」

Key data found in the information disclosed in various reports and websites published by SG Holdings has been compiled in the ESG Book.

Sagawa Express ESG Data 2023

Information on Environmental Load Across Business Activities (FY2022)

Reporting period : FY2022 (April 1, 2022 through Mar 31, 2023)
The following indicates the FY2022 results of resources Sagawa Express invested into its business activities (input) and burdens on the environment created by its emission (output).

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Total Resource Inputs(INPUT)

Total Energy Input

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Renewable Energy Electoric power GJ 1,273 1,137 6,352 83,266 226,630
Biogas GJ 1,160 833 1,028 809 495
Non renewable energy Electoric power GJ 740,459 739,050 754,288 712,248 581,158
Town gas (City gas) GJ 686,002 536,738 461,102 371,552 311,431
Propane GJ 8,311 7,493 6,902 6,195 5,509
LNG GJ 999 1,256 1,060 435 0
Light oil GJ 2,822,425 2,867,891 2,961,829 3,081,909 3,125,687
Gasoline GJ 570,651 576,109 585,157 565,833 533,262
Kerosene GJ 4,931 4,665 4,499 3,530 3,292
Heavy oil GJ 3,910 4,223 3,715 3,793 3,754
Total GJ 4,840,122 4,739,394 4,785,932 4,829,570 4,791,217
Energy intensity based on energy input per number of deliverly MJ 3.7 3.6 3.4 3.4 3.4
Fuel usage by type
Trends in energy usage by type
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • No electric power sales

Calculation method

  • Electricity: Calculated using unit conversion from MWh to GJ (3.6 GJ/MWh) (changed from the FY2022 data compilation)
  • Fuel, gas: Calculated using the applicable factors, etc. in the "List of Calculation Methods and Emission Coefficients in Calculation, Reporting and Publication Systems" based on the Act on Promotion of Global Warming Countermeasures
  • City gas uses 44.8GJ/thousand m3
  • Energy intensity: Energy input (Unit:MJ)/Number of home deliverly (Unit: Number) +Number of mail delivery (10 pieses of mail delivery convert to 1 home delivery)

Raw Materials Input

Unit FY2020 FY2021 FY2022
Procurament of raw materials and parts (Packing material) Paper New materials kg 1,272,242 1,116,284 976,551
Recycled materials kg 911,119 882,881 962,102
Poripuropiren New materials kg 69,883 64,494 48,393
Recycled materials kg 0 0 0
Sofkloth New materials kg 10,545 1,101 1,816
Recycled materials kg 0 0 0
Poriechiren New materials kg 14,494 8,109 12,466
Recycled materials kg 47 74 159
Cotton New materials kg 791 0 0
Recycled materials kg 0 0 0
Polyester New materials kg 159 265 437
Recycled materials kg 0 0 0
Polyolefin New materials kg 0 8,080 8,242
Recycled materials kg 0 0 0
Recycled material ratio % 40 42 48
Raw materals (uniform) Polyester New materials kg 2,945 4,114 1,403
Recycled materials kg 29,439 28,018 15,725
Cotton New materials kg 414 1,173 43
Recycled materials kg 589 1,639 65
Poriuretan New materials kg 69 95 31
Recycled materials kg 0 0 0
Recycled material ratio % 90 85 91
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)

Calculation method

  • Caluculated based on recycled material ratio
  • Partially revised the 2020 data for raw materials (uniform) published in the past

Total Water Input

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Tap water (Fresh surface water) thousand m3 726 723 731 729 857
Industrial water thousand m3 4 2 0 0 0
Input intensity per business site m3 13.4 12.8 12.5 13.0 15.8
Total thousand m3 730 725 731 729 857
Trends in total water input by type
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • Total of tap water and industrial water (no actual consumption in FY2021–FY2022)
  • The scope of data collection has been expanded to include small stores that are tenants from the 2022 data compilation
  • For some business sites for which actual water input cannot be tracked, the calculation is based on intensity per unit of floor area
  • Confirmed that water sources that are not significantly affected by water intake are not applicable through evaluating and confirming the risk of water (Quantitative risks) piriodically by using Water risk map "AQUEDUCT" prepared by "World Water Resources Institute
  • Intensity: Water resource(unit :m3)/number of employees

Output of Environmental Load(OUTPUT)

Greenhouse gas Emissions(GHG)

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Scope1 CO2
energy-related
Light oil t-CO2 193,153 196,264 202,693 210,910 213,906
Gasoline*1 t-CO2 38,263 38,629 39,236 37,940 35,756
Natural gas t-CO2 31,891 24,863 20,847 16,491 13,653
LNG t-CO2 49 62 52 21 0
Kerosene t-CO2 335 316 305 240 223
Heavy oil A t-CO2 271 293 257 263 260
City/Town gas t-CO2 2,256 1,854 2,105 2,004 1,849
Propan gas t-CO2 491 443 408 366 325
GHG
non-energy-related
HCFC*2 t-CO2 123 187 123 2 45
HFC*3 t-CO2 5,511 6,340 5,530 5,889 5,857
Dry ice t-CO2 - - - 2,263 2,468
Scope1 Total t-CO2 272,343 269,251 271,557 276,389 274,344
Scope2 CO2 energy-related Electricity t-CO2 105,310 100,182 91,559 83,188 69,440
Scope3 Total Scope3 t-CO2 878,300 962,084 1,123,640 1,064,132 1,372,508
Total Scope1,2 t-CO2 377,653 369,433 363,116 359,577 343,783
Scope1,2,3 t-CO2 1,255,953 1,331,518 1,486,756 1,423,710 1,716,291
Sales Intensity Greenhouse Gas Emissions Sales Intensity*4 t-CO2 0.41 0.38 0.35 0.34 0.32
Greenhouse Gas Emissions Number of Courier Service Intensity*5 g-CO2 289.1 280.9 257.6 250.4 241.1
Vehicle Emission Intensity g-CO2 201.6 197.5 186.5 184.8 184.6
Emission Intensity other than Vehicle g-CO2 87.5 83.3 71.2 65.6 56.4
Greenhouse gas (GHG) emissions by type
Trends in greenhouse gas (GHG) emissions by type
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • Kerosene, Heavy oil A, City gas, Propan gas, HCFC and HFC have been counted inclued in Green house gases since FY2019. Emissions before FY2018 are reculcurated. Dry ice has been counted since FY2021.
  • *1
    include high octane gasoline
  • *2
    HCFC
  • *3
    HFC
  • *4
    Intensity: Total CO2 emissions (The sum of Scope1 and Scope2 Unit: t) / Operating revenue (Unit: Million Yen)
  • *5
    Intensity: Total CO2 emissions (The sum of Scope1 and Scope2 Unit: t) / Number of courier service (Unit: Quantity) + Number of mail delivery (10 piece of mail deliveries convert 1 courier)

Calculation method

  • Scope1: 23,370m3 Biological origin CO2 emissions (Biogas combustion) is excluded
  • Scope1 Fuel, Gas: Calculated by multiplying the amount of fuel and gas used by the applicable factors, etc. in the "List of Calculation Methods and Emission Coefficients in Calculation, Reporting and Publication Systems" based on the Act on Promotion of Global Warming Countermeasures
  • Scope1 HFC(Freon gas): Calculated by multiplying the amount of leakage of each type of fluorocarbon, etc. by the global warming factors determined based on the Act on Promotion of Global Warming Countermeasures
  • Scope2 Electricity: Calculated by multiplying the amount of electricity used by the applicable factors, etc. from "Emission Factors by Electric Utility Operator (for Calculating GHG Emissions of Specific Emitters) – FY2021 Results – Jan. 24, 2023" published by the Ministry of the Environment and the Ministry of Economy, Trade and Industry. (For emission factors at business sites where the electricity supplier is unknown, the "national average factor" for the subject fiscal year is used.)

Scope3 CO2Emissions

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Cat.1 Purchesd goods and service t-CO2 777,716 838,907 916,930 924,533 74,438
Cat.2 Capital goods t-CO2 48,150 43,431 126,355 60,359 43,815
Cat.3 Fuel-and energy-relataed activities t-CO2 31,868 57,746 58,289 57,298 53,881
Cat.4 Upstrieam transportation and distribution t-CO2 Included in calculation of Scope1 1,175,627
Cat.5 Waste generated in operations t-CO2 2,429 2,298 2,759 2,405 5,527
Cat.6 Business travel t-CO2 1,839 2,474 1,343 1,435 1,716
Cat.7 Employee commuting t-CO2 15,066 15,883 16,924 16,913 16,372
Cat.8 Upstream transportation and distribution - Included in calculation of Scope1
Cat.9 Downstream transporation and distribution - Included in calculation of Scope1
Cat.10 Processing of sold products - Not related to Sagawa Express business
Cat.11 Use of sold products - Not related to Sagawa Express business
Cat.12 End-of-life treatment of sold products t-CO2 1,231 1,346 1,040 1,189 1,131
Cat.13 Downstream leased assets - Not related to Sagawa Express business
Cat.14 Franchises - Not related to Sagawa Express business
Cat.15 Investments - Not related to Sagawa Express business
Scope3 emissions by category
Trends in Scope3 emissions by category
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • Some of the calculation methods and categories for Scope 3 have been changed from the FY2022 data compilation (mainly Categories 1, 4, and 5).
    (Example: The scope of emissions related to outsourced transportation, which had been included in Category 1 until FY2021, was reviewed in light of the actual status of transactions, and the category was changed to Category 4 from FY2022.)
Conversion factor calucurating CO2 emissions in scope3
Category Boundary /Scope of coverage/Calculation method ・Conversion factor
Cat.1 Purchesd goods and service
  • Applicable to purchased products, etc. (compiled by purchasing management system, etc.)
  • CO2 emissions = procurement cost of purchased products and services x carbon intensity.
  • Emission factors are based on "Emission Intensity Database Ver. 3.3 for Calculating Greenhouse Gas Emissions of Organizations through Supply Chains" (Ministry of the Environment) and "LCI Database IDEA version 2.3" (Sustainable Management Promotion Organization, Research Laboratory for IDEA, The Research Institute of Science for Safety and Sustainability, National Institute of Advanced Industrial Science and Technology).
Cat.2 Capital goods
  • Applicable to fixed assets acquired during the current period.
  • CO2 emissions = fixed asset acquisition cost x carbon intensity.
  • Emission factors are based on "Emission Intensity Database Ver. 3.3 for Calculating Greenhouse Gas Emissions of Organizations through Supply Chains" (Ministry of the Environment).
Cat.3 Fuel-and energy-relataed activities
  • Fuel- and energy-related activities not included in Scope1 or Scope2: Fuel (diesel, gasoline, CNG, LNG, city gas, propane gas, kerosene, and A-type heavy oil) and electricity used across the company.
  • CO2 emissions = amount of fuel (diesel, gasoline, CNG, LNG, city gas, propane gas, kerosene, and A-type heavy oil) and electricity used across the company x carbon intensity.
  • Emission factors are based on "Emission Intensity Database Ver. 3.3 for Calculating Greenhouse Gas Emissions of Organizations through Supply Chains" (Ministry of the Environment) and "LCI Database IDEA version 2.3" (Sustainable Management Promotion Organization, Research Laboratory for IDEA, The Research Institute of Science for Safety and Sustainability, National Institute of Advanced Industrial Science and Technology).
Cat.4 Upstrieam transportation and distribution
  • Applicable to outsourced transportation (line-haul transportation [trucks, trains, ships], subcontracted collection and delivery vehicles, outsourced delivery, and air transport), TMS (small-lot chartered transportation), etc.
  • CO2 emissions = amount of outsourced transportation activities x carbon intensity
  • Emissions factors are based on the Ministry of the Environment's "List of Calculation Methods and Emission Coefficients in Calculation, Reporting and Publication Systems" (Ministry of the Environment), the Ministry of the Environment and Ministry of Economy, Trade and Industry's " Carbon intensity Database for Accounting of Greenhouse Gas Emissions etc., by Organizations Throughout the Supply Chain (Ver.3.3)" (Ministry of the Environment), and "LCI Database IDEA version 2.3" (Sustainable Management Promotion Organization, Research Laboratory for IDEA, The Research Institute of Science for Safety and Sustainability, National Institute of Advanced Industrial Science and Technology).
Cat.5 Waste generated in operations
  • Applicable to industrial waste and general waste generated from business activities across the company.
  • CO2 emissions = amount of outsourced waste disposal from business activities across the company x carbon intensity; for general waste, disposal cost x carbon intensity.
  • Emission factors are based on "Emission Intensity Database Ver. 3.3 for Calculating Greenhouse Gas Emissions of Organizations through Supply Chains" (Ministry of the Environment).
Cat.6 Business travel
  • Target of all employees.
  • CO2 emissions = Business travel expenditure for all company employees x Carbon intensity + Fuel usage for business travel using company owned vehicles x Carbon intensity.
  • Emission factors are based on "Emission Intensity Database Ver. 3.3 for Calculating Greenhouse Gas Emissions of Organizations through Supply Chains" (Ministry of the Environment) and "LCI Database IDEA version 2.3" (Sustainable Management Promotion Organization, Research Laboratory for IDEA, The Research Institute of Science for Safety and Sustainability, National Institute of Advanced Industrial Science and Technology).
Cat.7 Employee commuting
  • Target of all employees.
  • CO2 emissions = Number of employees at each business site x Average number of days commuted x Carbon intensity per city.
  • Emission factors are based on "Emission Intensity Database Ver. 3.3 for Calculating Greenhouse Gas Emissions of Organizations through Supply Chains" (Ministry of the Environment).
Cat.8 Upstream transportation and distribution Calculated by including Scope1
Cat.9 Downstream transporation and distribution Calculated by including Scope1
Cat.10 Processing of sold products Processing of sold products not applicable.
Cat.11 Use of sold products As only packing materials such as cardboard boxes are applicable to use of sold products, there are no CO2 emissions from use.
Cat.12 End-of-life treatment of sold products
  • Packing materials.
  • CO2 emissions = Weight of sold products x Carbon intensity.
  • Emissions factors are based on "LCI Database IDEA version 2.3" (Sustainable Management Promotion Organization, Research Laboratory for IDEA, The Research Institute of Science for Safety and Sustainability, National Institute of Advanced Industrial Science and Technology).
Cat.13 Downstream leased assets Not related to Sagawa Express business
Cat.14 Franchises No applicable franchises
Cat.15 Investments Not related to Sagawa Express business

Total Volume of Industrial Waste

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Non-harzardous waste t 4,527 4,408 5,169 4,385 3,899
Harzardous waste t 0.18 0.01 1.15 0.84 10.55
Total t 4,527 4,408 5,170 4,386 3,909
Total amount of waste discharged for business site intnesity t 5.6 5.4 6.4 5.4 4.9
Final disposal amount t - - 1,339 1,154 1,026
Amount of used products collected and recycled t - - 3,906 3,588 3,739
Trends in industrial waste
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • Hazardas waste is special controlled industorial waste established by Japane Waste Disposal Law
  • Intensity : Total industrial waste emissoins (Unit : t)
  • Amount of used products collected and recycled: Amount of waste plastic (stretch film and PP bands) and corrugated cardboard collected

Water Discharge

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Wated discharge thousand m3 468 726 729 725 855
Industrial water thousand m3 4 2 0 0 0
Total thousand m3 471 728 729 725 855
Trends in water discharge
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • Sewer and Public water area total
  • The scope of data collection has been expanded to include small stores that are tenants from the 2022 data compilation
  • For some business sites for which actual water discharge cannot be tracked, the calculation is based on intensity per unit of floor area
  • From FY2019, in addition to the waste water, water intake is considered and calculated as water discharge if the actual water intake can be tracked

Cemical Substances Discharge

Unit FY2018 FY2019 FY2020 FY2021 FY2022
NOx emissions(NOx) t 320 266 230 214 166
PM emissions(PM) t 6 5 5 4 4
SOx emissions(SOx) t 0 0 0 0 0
VOC emissions(VOC) t 0 0 0 0 0
  • Boundary /Scope of coverage: Vehicles (excluding light vehicles) used by Sagawa Express Co., Ltd. (All business sites inside Japan)

Calculation method

  • Coefficient is used by Automobile Usage Management Plan Report of Ministry of Land, Infrastructure, Transpoet and Tourism

NOx Value Average(g/kWh)

Unit FY2018 FY2019 FY2020 FY2021 FY2022
NOx value average g 0.3 0.3 0.2 0.2 0.2
Trend in Cemical Substances discharge
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • Energy input (diesel, gasoline, natural gas) has been calculated by converting total GJ to kWh

Reduction Effect

Energy Reduction Contribution

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Number of LED lighting systems installed case 11 79 77 1 0
Energy consumption reduction due to
introduction of LED lighting systems
GJ 18,995 29,824 58,221 38,969 0
  • Reduction in electricity consumption thanks to installation of LED lighting systems (The number of cases installed to FY2021 was 386, No installations at any business sites in FY2022)
  • Reduction effect for one year from the month of installation is calculated

Calculation method

  • Electoricity : Appended Table 3 of Ordinance for Enforcement of the Act on the Rational Use of Energy.

Greenhouse gas Emission(GHG) Reduction

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Scope1 Modal shift t-CO2 143,053 145,890 146,651 127,388 147,401
Scope2 Solor power t-CO2 181 154 98 204 182
Renewable energy(Purchase amount) t-CO2 0 0 153 13,765 26,668
Green power certificate(Purchase amount) t-CO2 0 0 578 557 535
Instralling LED lightning t-CO2 975 1,460 2,745 1,771 0
Offset Reduction by offset t-CO2 0 6.1 0.3 0.6 0.2
Total t-CO2 144,210 147,510 150,225 143,685 174,786
Greenhouse gas (GHG) emissions reduction by type
Trends in greenhouse gas (GHG) emissions reduction
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)

Calculation method

  • Scope1 Modal shift
    Greenhouse gas reduction effect from Environmental load without Modal Shift is calcurated
    Greenhouse gas emission per freight volume announced by Ministry of Land Infrastructure, Transport and Tourism
  • Scope2 Solor power energy
    Business sites with solar power generation equipment are 23 business sites
    Emissions factors for each business site from Ministeral Ordinance on Calculation of Greenhouse Gas Emissions Arising from the Business Activities of Specified Emitters. -The Ministry of the Environment and Ministry of Economy, Trade and Industry.
  • Scope2 Renewable energy, Green Energy Certificates
    Purchased renewable energy and Green Energy Certificates
    Using the emissions factors by electricity business (for calculating GHG emissions of specified emitters) published by the Ministry of the Environment and the Ministry of Economy, Trade and Industry
  • Scope2 Installing LED lightning
    Effect when compared with the the previous year of LED introduction
    Emissions factors for each business site from Ministeral Ordinance on Calculation of Greenhouse Gas Emissions Arising from the Business Activities of Specified Emitters. -The Ministry of the Environment and Ministry of Economy, Trade and Industry.

Number of Track Reduction Through Modal Shift

Unit FY2018 FY2019 FY2020 FY2021 FY2022
Railway (Super rail cargo) one Super rail cargo 15,960 16,227 16,261 14,674 16,259
Railway (except Super rail cargo) one except Super rail cargo 30,299 34,429 35,959 29,457 66,059
Marine taransport (Ferry) one Ferry 52,687 49,991 53,699 55,432 65,082
Total one vehicle 98,946 100,647 105,918 99,563 147,401
Number of track reduction through modal shift by category
Trends in number of track reduction through modal shift

Calculation method

  • Refer to CO2 emission intensity (g-co2/tonKm) "CO2emissions per transport volume" published by Ministry of Land, Infrastructure, Transport and Tourism

Environmental Accounting

Environmental Protection Costs

Category Major activities Unit FY2021 FY2022
Environmental investment Environmental cost Environmental investment Environmental cost
(1)Costs inside business area/ Business area cost Millions JPY 238 1,443 234 1,345
1. Pollution prevention cost Air pollution, water pollution, noise prevention (Soundproof wall, Installation of car wash equipment etc.) Millions JPY 4 6 2 6
2. Global environmental Preventing global warming and destraction of the ozone layer (Natural gas trucks, Solor power system, installing energy-saving equipment etc.) Millions JPY 226 323 230 326
3. Resource circulation costs Waste disposal, Water saving, Recycling tire etc. Millions JPY 8 1,114 2 1,013
(2)Up/Downstream costs Promotion of green purchasing Millions JPY - 354 - 357
(3)Administration costs Implemantaion of an environmental management systems, Environmental advertising, environmental traingi of employees, Disclosure of environmental information Millions JPY - 8 - 9
(4)R&D costs Developing servces that contribute to environmental conservation Millions JPY - 0 - 17
(5)Social activity cost Donation or financial support of environmental group inside/outside country, enlightment activities Millions JPY - 11 - 10
(6)Environmental remediatrion cost Asbestos dust countermeasures cost - - - - -
(7)Safety measures cost Vehicle inspection as safety measures, employee education, enhancement activities Millions JPY - 5,093 - 5,586
Total Millions JPY 238 6,910 234 7,324
  • Calculation of upstream/downstream costs and green purchasing promotion from FY2021

Overall Environmental Conservation Benefit

Environmental performance indicators Unit FY2021 FY2022 Environmental Protection Effects
(FY2021-FY2022)
Light oil kl 81,748 82,909 -1,161
Kerosene kl 96 90 6
Heavy oil kl 97 96 1
Natural gas*1 km3 7,395 6,122 1,273
LNG kg 7,960 0 7,960
City/Town gas*2 km3 898 829 69
Propane gas*3 kg 121,954 108,440 13,514
Gasoline kl 16,354 15,412 941
Electoricity kWh 187,680,000 161,430,000 26,250,000
Renewable energy*4 Solor paower self-generation kWh 450,000 420,000 420,000
Purchased kWh 32,850,000 62,540,000 62,540,000
Water (Tap water) km3 729 857 -128
Water (Wast water) km3 725 855 -131
Industrial water (Clean water) km3 0 0 0
Industrial water (Wasted water) km3 0 0 0
PET bottle recycling amount*4,5 number 1,089,509 581,944 581,944
  • Boundary /Scope of coverage: SAGAWA EXPRESS CO.,LTD (All business sites inside Japan)
  • Overall environmental protection effects are calculated comparing with increases/decrease in FY2021
  • *1
    Natural gas consumption at on-premises gas stations is calculated after temperature and pressure compensation.
  • *2
    City gas is calculated using the figures on invoices from suppliers without temperature and pressure compensation.
  • *3
    「2.07kg/m3」numbers (m3) listed at invoce from supplier was used to weight conversion.
  • *4
    The environmental conservation effects of renewable energy and the PET bottle recycling amount are calculated using actual values.
  • *5
    Effects that are thought to have contributed to the recycling of PET bottles were described by converting to the number of PET by using uniforms made from PET bottles. (Conversion value: Uniform weight (short sleeve: approx. 175 g; long sleeve: approx. 240 g) x Number of uniforms x Amount of polyester used per uniform (cotton: 65%; sweat-absorbing and quick-drying: 100%) x 1 (recycling rate of polyester used: 100%) ÷ 30 (weight of a 500 ml PET bottle: 30 g)

Calculation method

  • References : Environmental Accounting Guidelines 2005 edition by Ministry of the Environment JAPAN
  • Record acuisition of assets of 200,000 yen or more as investment
  • Dipreciation of environmenta facilities /equipment is 4 years flat-rate repuriciation
  • Laber cost is calucurated based on the formura :enviromnmental activities time×average laber cost per person

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