FURNACE REPAIRS—MATERIAL: (See Note 2;
Brick
Sand
Structural steel

Castings
Supplies

OTHER REPAIRS—ILABOR

Labor repairing all other equipment in Melting Department except furnaces

OTHER REPAIRS—MATERIAL:
Material and other charges for repairs to all other equipment in Melting Department except
furnaces.

Note 1. The cost of freight on materials used in this department, and the cost of unloading these
materials are to be charged to the materials, or are to be charged to the Melting Department in a separate account.
 The natural waste that occurs in the storage and handling of the metals and the discrepancies that
occur in inventories, should be covered in the monthly cost of metals. This is done by adding a certain percentage
 to the actual amount of each of the metals used, thereby avoiding the necessity for making large
stock pile adjustments adversely affecting the business. The reserve for inventory adjustments explained
on page 16 should not include an amount to cover reserve for metals, as the latter is charged direct to the
cost of metals in the manner just outlined.

Note 2. A reserve fund for furnace repairs should preferably be created by charging’ to costs each
month an amount based upon a predetermined rate per ton of metals charged into the furnaces. When actual
repairs are made, they are charged to the reserve fund. The labor and material accounts for furnace repairs
may be combined at the option of the foundry.

Note 3. The costs of physical tests are to be charged to the Melting Department when the making of
these tests is under the direction of the chemical laboratory, or to the general overhead expense when unde:
‘he direction of some other department.

Molding Department:

Molding Direct Labor

Molders
Apprentices
Helpers
Rammers

Finishers
Dry-floor molders
Dry-floor helpers

Molding Indirect Expense

[ndirect Labor:
Cranemen
Chainmen
Labor pouring and following heats
Shakeout labor
Flask fitters
Sand reclaiming labor
Mold-oven tenders

Runner cup makers
Core carriers
Pattern carriers
Tool-room labor
Gagger-men
Sand-mill labor
Mold checkers
Dry-floor laborers

Other labor not charged to direct labor.

Supervision:
Foremen and assistant foremen in molding department
Molding department clerks.