The document discusses a new machining line called the MACH Line that was developed over 2 years. It will initially offer internal thread cutting to various standards in quarter 2 of 2022. A chart shows the current cost breakdown for a machined part, with the largest costs being labor, overhead, and machinery. It presents two options for reducing the cost per part: option 1 through a 1% savings on parts cost and 30% discount on cutting tools, and option 2 through a 40% savings on parts cost and 50% decreased machining time.