A central issue for verifying the schedulability of hard real-time systems is the correct evaluation of task execution times. These values are significantly influenced by the preemption overhead, which mainly includes the cache related delays and the context switch times introduced by each preemption. Since such an overhead significantly depends on the particular point in the code where preemption takes place, this paper proposes a method for placing suitable preemption points in each task in order to maximize the chances of finding a schedulable solution. In a previous work, we presented a method for the optimal selection of preemption points under the restrictive assumption of a fixed preemption cost, identical for each preemption point. ...