Two clocks on every drawing: the order clock and the part clock
A machined part has two kinds of time, and a CNC price is wrong whenever the two get blended into one per-part number. The order clock runs once: CAM, soft jaws, proving out the first part, checking it, ordering bar stock, the emails about a tolerance. In the example that is 7.5 hours, or $540 at $72.
The part clock runs 25 times. Saw cut, two ops on the VMC, helicoils, deburr and packing add up to 26.5 minutes a bracket, so 11 hours for the order. Put them in separate boxes and the calculator does the sharing for you.
Why one bracket is $1,337 and a hundred are $66 each
The break table under the price shows the same bracket at 1, 10, 25 and 100 pieces. One part comes to $1,337.28, ten come to $181.68 each, and a hundred come to $66.12 each. The order clock does almost all of that: the program and fixture cost the same whether they make one part or a hundred.
The anodizer works the same way. A lot charge means 25 parts cost $300 to finish, about $12 each, and a single part would pay most of that lot charge by itself. When a customer asks for "just one to test", the honest answer is the first row of that table.
Getting cycle time right before the first chip
Take the minutes per part from CAM's estimated cycle time, then add what the CAM never shows: tool changes it underestimates, loading and unloading the vise, flipping for op 2, blowing off chips and measuring. A part the simulation calls 9 minutes often runs longer once a person is standing at the machine.
Each extra minute a part on this order adds about $1.44 at $72 with profit, or $36 across 25 brackets. Cut the per-part box from 26.5 to 20 minutes and the bracket drops to $95.28, which shows how much a fixture or a better toolpath is worth before you spend the money.
Where the spreadsheet's $112.61 bracket differs from this one
The quick version stops at shop labour, stock, three named costs and profit. The spreadsheet prices each machine by its own hourly cost per operation, marks up the anodizing, walks through eleven costs machine shops forget and keeps a job log of quoted against actual hours. That is why its version of the same order comes to $112.61 a bracket instead of $104.64.
The $72 here is the example shop's break-even rate, not yours. Work out your own with the free true hourly rate calculator, see how the sample shop gets to $71.72 on the machine shop hourly rate page, and read the CNC pricing guide before you send a number. If you want to check a quote after the parts ship, the job costing guide shows how.