Lacquer blank 70 EUR and cutting engineer 50,000 THB a month

Team figures, October 2026:
- revenue-model.md: a lacquer blank costs about 70 EUR, one per side, so
  ~160 USD a two-sided title before recuts; a cutting engineer costs about
  50,000 THB a month;
- fleet calculator: the lacquer assumption is now in EUR (70, one per
  side, converted at 1.155 USD per EUR; styli and recuts not included)
  and the cutting engineer 50,000 THB a month, both marked as team
  figures instead of estimates. At the defaults lacquers come to ~54k USD
  a year and direct cost to 1.88 USD a record (was 1.86).

docs/finance/revenue-model.md

@@ -509,7 +509,8 @@ security, overtime, bonus and PPE:
 That is 3.7M–5.4M THB/yr (113k–163k USD), or **0.08–0.16 USD per record**
 over 1.0–1.5M records. Mastering and cutting engineers are excluded —
 they are title-services labour, not per-record, and admin, sales and
-logistics sit in overheads below.
+logistics sit in overheads below. A cutting engineer costs about
+**50,000 THB a month** (team figure, October 2026).
 
 ## Margin per record
 
@@ -530,7 +531,8 @@ from the fleet and these three cases as presets. Three scenarios,
 each internally consistent: adverse pairs low volume with the low price
 and high cost, favourable does the opposite, central takes midpoints.
 Title-services contribution assumes 60–70% after lacquer blanks, styli
-and nickel. Cash overheads (admin, sales, insurance, facility running,
+and nickel; a lacquer blank costs about **70 EUR** (team figure, October
+2026), one per side, so ~160 USD a two-sided title before recuts. Cash overheads (admin, sales, insurance, facility running,
 IT, professional fees, marketing) are estimated at **200–450k USD/yr**
 and deliberately paired high-to-adverse. Depreciation is the 4.7–8.9M
 capex over 10–15 years.