PCBA- Cost Estimation

I am inviting Cost conversion Factors to be considered for Estimation of PCBA Assembly.

1. Machine hours
2. labour
3. Floor Space conversion to per point.
4. Over head- Factory
5. Maintenance consumables
6. Special trainings.
7. Audits Demanded from customer.

Please share your views to know cost factors in PCBa Assembly.
Thanks
Shrikant Borkar