First issue is identifying direct labor costs. JBI now identifies 37 employees in "operations." That simple math @ an avg $20/hr salary nearly doubles the price/bbl. And if we are now seeing some of the "truer" numbers come in WRT "pre-processing" the plastic (note 10K wording and numbers), you'll start to get a more honest assessment of the cost (like Agilyx spells out their cost to prepare their plastic). Then if you get beyond that and the rest of "overhead" (i.e. MRF rent, etc.) remains excluded, the number will still not affectively give a shareholder insight into the more important margins-- and that at the end of the day is where one gets to assess "value"... ... top line is one thing, bottom line is everything -- part of the problem is the "argument" and defense focus concentrates on a red herring top line number IMHO