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.