“uel : Cost of fuel including freight and unloading for core ovens. Supplies : Nails Bar iron and steel Plates Silica flour Molasses and glutrin Sire clay Flour Core compounds Bolts “hains Brushes. Air hose and fittings Lubricants ‘ncandescent lamps lumber Shovels Riddles : T'ools Rammers and rammer butts Cleaning Department : Cleaning Direct Labor Floggers Saw operators Chippers Cutting torch operators Srinders Press operators (straightening castings) Machine work labor necessary to prepare castings for shipment “in the rough.” Cleaning Indirect Expense [ndirect Labor: Cranemen Chainmen Tool-room men Clean-up labor Tumbling barrel labor Truckers Velding labor Sand-blast labor Other labor not charged to direct labor. [he above distribution of direct and indirect labor in the Cleaning Department is suggested for use by steel foundries. Some foundries may find it desirable to change some item or items to direct or indirect labor, but all the above operations should be charged to the Cleaning Department con- sistently. Supervision : Foremen and assistant foremen in Cleaning Department Cleaning Department clerks. Repairs : Labor and material used for making repairs to all equipment in Cleaning Department. Supplies : Emery wheels Chisels and cutters Oxygen Acetylene and carbide Cutting and welding torches and tips Air hose and fittings Blasting abrasives lasting hose and nozzles ’neumatic hammers Nelding wire Welding carbons Saw-teeth and blades {ubricants Cutters for machine tools Chains {ncandescent lamps Brushes tTammers, sledges, and handles Fools