An apparatus for delivering an engine to a dynamometer is provided with an exhaust system, coolant system, electrical system, and an engine mounting system. This was accomplished by starting with a relatively thick film having the required high coercivity, coating it with a suitable material such as Ta, and then using ion beam etching to remove surface material until the desired thickness was reached. Next, table-formatted data whose items are to be made common are selected, value lists of a predetermined item are made equivalent, and join is executed.