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I think 40 hours is a minimum. I've spent up to 8 hours removing interior and floor boards (plus another 8 hours putting it all back in). And at $60/hr, as an IA the very least I could start the annual for is $2,400 (with me doing all the work). But you could save lots of money by removing all panels, etc. Once the aircraft is opened up for inspection it only takes about 8 hours to inspect, plus another 8 hours to service.
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