Relating costs to risk factors has long been the ideal in providing for proposed ergonomic solutions. Utilizing the theory that all processes can be described in terms of cost, and likewise, in terms of ergonomic risk factors, then one should be able to correlate ergonomic risk factors to cost for a specific process or activity. Systems Engineering and Activity Based Costing Methods should be utilized to attribute costs to their respective source. The application of ergonomic risk factors are often activity dependent. The correlation of ergonomic risk factors to costs are displayed via case study.