COST RECORD
ACTUAL OR ESTIMATED

Customer
Address
Name of Casting
Quantity

No. of
Castings

Wei~ht
per Cstg.

Total
Weight

Good Castings (G) lo | 300 | 3,000
Defective Castings (D) a 300 600
Heads and Gates (H) 12 150 | 1,800
Total Weight (GTDTH) 5,400
. 86.7XG
Yield= GIDTH =d8.2 %
Defective =20% of Good Castings

Pattern No.
Drawing No.
Date

PATTERN EQUIPMENT

No. of
Patterns

| No. Cores
ner Ostq.

Kind of Pattern

Size of Flask
No. Patterns in Flask

Molding Method

DETAILS OF COST

Cost | Cost per
per Piece Net Ton
7.07 | 47.11

Steel 48.2% yield _
Special Alloys
DIRECT LABOR
Molding
Molders _
Apprentices _
Helpers Co
Dry Floor Molders _
Dry Floor Helpers
Defective Cstgs. 20% of above
_Contingency 5% of above
Total Molding Direct Labor
Core
Coremakers B
Apprentices
Helpers
Defective Cstgs. 20% of above
Core Break. & Cont. 10% of above
Total Core Direct Labor
Cleaning and Finishing 3
Flogging _ _-67
Removing heads and gates i 2.00
Chipping 3.00
Grinding _ 5 17
Straightening .15" 1.00
Cleaning defectives i
Contingency 10% of above | .13 .87
____ Total Cleaning Direct Labor /_ 1.38 | 9.21
Total Direct Labor . 5.20 | 41.36
TT Forward 15.27 1 88.47

Cost | Cost per
per Piece Net Ton
13.27 ' 88.47

Brought Forward
OVERHEAD _
Molding overhead:
92% of Molding Direct Labor + 3.71 | 24.75
$3.40 per Net Ton .51 3.40
Core overhead 133% of Core Dir. Lab, 1.05 | 7.00
Cleaning overhead 126.59 ofCleanDir.Lar "1.74 | 11.61
Annealing $3.25 per Net Ton .49 3.25
General overhead: Tl
~ 110.6% of Total Direct Labor 6.86 | 45.75
$32.20 per Net Ton "4.83 [32.20
Minimum $47.73 per Net Ton oo
Total Cost of Good Castings
SELLING SUMMARY

Cost of Castings _
Special Charges
Freight
Returns and Allowances
Machining Hazard
Total Cost f. 0. b.
Profit
Selling Price
Profit in % of Selling Price

216.43

Pattern Cost

NOTE: All figures on this form are assumed.