A restaurant opens up and a customer walks in. A waiter guides him to a table, gives him the menu and asks what he would like to order. The customer selects a dish and the waiter writes it in his notepad. At that moment the customer has made an order which the restaurant has accepted – Order Lead Time and Order Handling Time have begun. Now the waiter marks the order in the cash register, rips the paper from the notepad, takes it into the kitchen and puts into the order queue. The order has been handled and is waiting in the factory (kitchen) for manufacturing. As there are no other customers, the waiter decides to stand outside the kitchen, by the door, waiting for the dish to be prepared and begins calculating Manufacturing Lead Time.