With the introduction in 1936 of the new 10-inch Atlas lathes the "Unit Plan" machines were revised to incorporated many of the same improvements but, in line with the recessionary times, at a lower price. The lathes continued the Company's tradition of offering the less-well-off owner a basic but functional lathe in non-backgeared, plain-turning form that could be added to - motor countershaft unit, backgear and screwcutting attachment - as funds became available. As before the basic machine was the 10A ($35.50) with a plain slide rest, no rack feed along the bed and no backgear or countershaft unit  The $45.25 Model 10B added a complete 8-speed countershaft unit but retained the non-backgeared spindle and plain compound-slide rest whilst the $49.75 10C was, in effect the fully specified ($87.50) Model 10D less its screwcutting equipment. All versions were available with between-centres' capacities of 18", 24", 30" and 36". Accessory prices remained unchanged with the countershaft assembly at $12.50; a rack-and-pinion drive for the carriage from $13 to $13.75 (depending upon the length of the bed);  the 10C-type compound slide $9.85; a backgear assembly $8.35 and  the screwcutting attachment with changewheel set, reversing gearbox and bracket from $12.75 for the shortest-bed version to $15.95 for the longest.
By 1938 the "Unit Plan" lathes had disappeared from the lists and the only cheaper option available to the hard-up enthusiast was the final 36-inch capacity version of the original 9-inch all V-belt drive lathe - a model that was to be  dropped during 1939..