Divide the figure you have calculated in step four by two (or similar conversion factor) in order to convert from ideal time to elapsed time.
用第四步中计算出的数字除以2(或是类似的转换因子)，由此把理想时间转换为持续时间。
2
Once you know your overhead costs, take that total number and divide it by your contribution margin in dollars per unit (the answer from Step 2 above).
一旦知道了日常开支费用，把他们加在一起除以单位边际收益(上面的步骤二已经得出答案)。
3
Step 2: Divide the detailed design, implementation and test phases into iterations.