Full text: Standard cost finding practice for steel foundries

“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
	        
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