Heat Treating or Annealing:
Labor:

Foremen, oven tenders, loading and unloading furnaces and other labor engaged in annealing

castings.

Fuel:
Cost of fuel including freight and unloading used in annealing furnaces.

Supplies :
Cost of all supplies used in annealing department.
Repairs:
Cost of labor and material used for making repairs to annealing equipment.

General Overhead:

This includes all expenses of the business not enumerated in the foregoing accounts.
Steam, Power and Light:
Labor, material, supplies, and repairs used in operating power plant
2urchased power, except power for electric furnaces
Water

Yard:
Labor, material, supplies, and repairs used in Yard Department. Also drayage, auto trucks.
locomotive cranes, car demurrage, track maintenance and waste removal.

[nspection :
Inspectors examining castings.
Pattern Department:
Labor :—Foremen, assistant foremen, pattern makers, and other labor making, altering, and
repairing patterns that is not charged directly to the customer, nor to Special Charges.
Material and Other Charges :—Material, supplies, repairs to pattern shop equipment, and other
pattern expense for making, alteriny, and repairing patterns that is not charged directly to
the customer, nor to Special Charges.
(Refer to section on Special Charges.)
Safety, Casualty, Welfare, and Pensions.
Shipping :
_abor :—Shipping clerks and assistants, cranemen. chainmen, and other labor” in Shipping Department.

Material and Other Charges: —Material, supplies. and other charges used in preparing castings
 for shipment.

General Repairs:
Labor :—Repair department foremen and assistants, machinists, electricians, pipe fitters, and
other labor repairing buildings, machines, and equipment of a general nature not applicable
to the repair accounts in the departments mentioned previously.
Material, supplies, and spare parts used in repairing buildings, machines, and equipment of a
general nature not applicable to the repair accounts previously specified.
Pattern Storage.
Insurance.
Taxes:
moo ude all taxes except Federal and State Income Taxes.