An apparatus for planarizing is disclosed. A methods of planarizing are disclosed. The methods and apparatus, can help improve yield and lower the cost of manufacture for planarizing of workpieces having extremely close tolerances such as semiconductor wafers. Cost of manufacture information are used for control. Methods to determine preferred changes to process control parameters are disclosed. Cost of manufacture models can be used and are disclosed. Process models can be used and are disclosed. A method to use business calculations combined with physical measurements to improve control is discussed. Use of business calculations to change the cost of planarizing and finishing semiconductor wafers is discussed. Activity based accounting can be used for some applications. Electro-planarizing and electro-processing for adding and removing material is disclosed. Use of current cost of manufacture information including activity based accounting information for improving manufacture, cost of manufacture, and profitability is discussed.