Set a rule: If the "Koefisien" for plywood exceeds 1.4 per m², turn the cell Red. This visual warning tells you the design is too wasteful (cutting layout inefficient).
This answers: How much material for 1 m² of product?
This aggregates all items and applies overhead, risk, and profit.
Furniture cutting always leaves waste. A rectangle cut from a plywood sheet is never 100% efficient. Fix: Always multiply net area by 1.1 to 1.3 (depending on shape complexity).