I don't know. I think that bringing RUs (Resource Units) into it is overkill.
A simple, small, shipyard designed to create starships up to 200 or 300 tons should be within the grasp of player characters who have become wealthy. I'm talking strictly custom ships with most of the major parts bought from reliable manufacturers (and resold at a high markup). When they don't have custom business maybe they can sell good quality standard ships. I envision only a couple of ships at a time.
For employees I'd think that they would only need one architect and an assistant, helped by really good computers. A knowledgable salesman would be necessary. And yes, a finance department and legal help, but perhaps they could be computerized or outsourced.
I'm also curious as to what kinds of automation are available in T5 between TL 13-15. This automation could be imported to a lower TL system if the location is better. Once you've designed the ship, could automated systems put much of the basic structure together?
Also I would be curious as to the costs of building a ship on a planet vs building it in orbit. While microgravity and vaccumn are a pain for workers, they also have some advantages for building large things. Currently part of the cost of building a ship, or a house, or a plane is keeping the parts where you want them until things come together, not to mention protection from the weather. Microgravity and vaccum make those problems easier.