Full text : Standard cost finding practice for steel foundries

Flasks: (See Note 4 below)
Labor and material used for making new wood and metal flasks and repairing them, including
bottom boards, plates and cross-bars.

Other Repairs:
labor and materials used for making repairs to all equipment in molding department except
flasks referred to in the previous account.

Molding Sand:
Cost of molding sand including freight and unloading.
Fuel:
Cost of fuel including freight and unloading for mold-drying ovens.

Supplies:
Chaplets
Nails .
Bar iron and steel
Gaggers
Silica flour
Molasses and glutrin
Fire clay
Flour
Dextrine
Other compounds used in molding sand
mixtures
Chains
Belt dressing

Lubricants
Waste
Air hose and fittings
Incandescent lamps
Bolts
Clamps
Shovels
Riddles
Brushes
Lumber
Rammers and rammer butts
Tools

Note 4. Preferably a reserve fund should be created for flasks by charging to costs monthly an
amount based upon a predetermined rate per net ton of castings produced. The actual expenditures for new
Aasks and repairs should be charged to this reserve fund.

Core Department:

Core Direct Labor
Coremakers, apprentices, and any other labor in the Core Department that can be specifically followed
 and charged direct to a job.

Core Indirect Expense

Indirect Labor:
Core oven tenders
Plate handlers
Cranemen
Chainmen
Sand-mill labor

Sand-handlers
Core carriers
Core box carriers
Other labor not charged to direct labor.

Supervision :
Foremen and assistant foremen in Core Departmen
Core Department clerks.

Repairs: . .
Labor and material used for making repairs to all equipment in Core Department.

Core Sand:
Cost of core sand including freight and unloading
            
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