The list is computed given the amount of work (code/non-code) it would take to deliver a system of some baseline number of Function Points. Capers-Jones uses 10,000 function points to get something of statistical meaning. An FP is equivalent to about 125 lines of C.
Excel kinda wins. 30 FP/Month, but there are abstractions to the stats. You don’t use JCL to write air traffic control systems for instance. But to get a job done, these are pretty close to baseline numbers that managers might use to predict costs and set schedules.
Feel free to disagree of course, but if you do, be prepared to convince people in suits and ties and the stats gatherers of the variant opinion.
Have good, make well