When the direction of a machining operation is different from other operations (such as drilling a hole on a different face), the Costing tool cost calculation is based on the requirement that the part to be repositioned, which incurs a separate setup operation. However, if you manufacture the part in a multi-axis machine and the machine rotates the part to run the operation, a new setup is not necessary. Therefore, you can move the separate setup cost into a previous setup operation.