" Mr Gilbertson would have been entitled to these superannuation payments irrespective of ... ( how ) he left the company , " Mr Argus said .
" Mr Gilbertson would have been entitled to these ( pension ) payments irrespective of the circumstances in which he left the company , " Mr Argus said .
average time for completion of a unit at a production stage. measured as time/unit.  = [set-up time + (batch size*time per unit)]/batch size