In November 2017 Whitehopleman were retained to develop cement manufacturing cost profiles for 119 North American cement factories. Whitehopleman’s confidential client intended to use the profiles to develop a directional supply and demand curve for the cement marketplace. Desk research and Whitehopleman’s library of cement industry journals identified the cement manufacturing equipment and technology employed, plus the resources consumed. Calls on the Whitehopleman benchmarking database of cement factory performance provided data regarding efficiency and resource consumption of the cement manufacturing equipment and technology employed. These estimates of input resource consumption were combined with estimates of local input resource costs to estimate the cement production costs of the cement plants.