Monthly Summary of Cost of
Cost Per Net | Total Cost per Net
Ton Charged Amount oo Ton Good Castings
Vet Tons
Charged
Price Per
Net Ton
MELTED METAL
pigIron 120 25.00
Purchased Scrap | 647 | 18.00
dwn Scrap | 410 13 .00
Ferromanganese i 12 98.00
Ferrosilicon #2 78.00
fron Ore Tas
Special Alloys
Total Metals | 1200
Labor LL
Fuel . oo
Power KWH per KWH
Electrodes } 1bs.
Supplies vy
Furnace Repairs oo co
Other Repairs Cg
Total Metals and Conversion . 28.14
Less Scrap Recovered 420 Tons (@ 13.00 per Net Ton
Total Melted Metal To . CT
DIRECT LABOR
Molding
Core
Cleaning and Finishing
Total Direct Labor
INDIRECT EXPENSE
MOLDING
Indirect Labor
Sand Mill Labor
Pouring Labor (Shank Ladles)
Sand
Sand Mixture Ingredients
Fuel
Supplies LL
Flasks
Repairs
Supervision So
~ Total Molding Indirect
CORE
Indirect Labor CL
Sand
Fuel
Supplies
Repairs LL
Supervision
Total Core Indirect oo }
CLEANING AND FINISHING
Indirect Labor
Supplies ~~
Repairs :
Supervision
Total Cleaning and Finishing Indirect
ANNEALING
. Labor
Fuel and Supplies oo
_ Repairs . } oo
- Total Annealing
_ 2.50 | 3,000.00
_ 92.7 11,646.00
4.44 5,330.00
‘os 1,176.00
39 1 TT 4e8.00
02 22.50
4.55
17.64
8.08
- 1.78
71
.04
¢l,bac..
5,040.00
4,320.00
oe. 8U
7.64
6.54
1,200.00
1,080.00
480.00
33,762.50 _
5,460.00
28, 302.50
1.82
1.64
TD
51.16
— 8.27
— 42.89
11,880.00
3,300.00
6,600.00
21,780.00
18.00
5.00
10.00
— -3.00
6,600.00
660.00
10.00
1.00
of
1.188.00
396.00
264.00
924.00
330.00
~ 1,254.00
1,584.00
77,900.00
1.80
.60
40
1.40
~ 50
TD
2.40
1,320.00
462.00
~ 594.00
© 990.00
495.00
528.00
"4,389.00
2.00
70
90
~ 1.50
- ml T—
2,244.00 3.40
4,620.00 7.00
825.00 1.25
660.00 1.00 _
_ 8,349.00 _ 12.66
726.00 1.10
1,320.00 2.00
99.00 iB
» 2145.00 | — 3.25
Tarward 73 1685 BO 118 44
Production of Good Castings
Brought Forward
GENERAL OVERHEAD EXPENSE
Steam, Power, and Light
Yard
Inspection _
Pattern Department
Safety, Casualty, Welfare, and Pensions
Shipping
General Repairs
Pattern Storage
Loss on Defective (Back Charges, Returned Castings)
Miscellaneous Operating Expense
Insurance Co
Taxes
Depreciation
Clerks’ Salaries
Accounting Department
Management Salaries
Engineering Department
Purchasing Department
Inventory Adjustment
Administrative Expense
Selling Expense
Total
SPECIAL CHARGES
Patterns and Gauges
Special Rigging ~~~ 000
Special Machining
Total Special Charges ~~~
Total Cost
Total Cost per Net
Amount | Ton Good Castings
78,165.50 118.44
6
3,300.00
1,320.00
© 990.00
2,640.00
660.00
1,980.00
3,300.00
330.00
3,564.00
3,168.00
1,980.00
660.00
© 3,960.00
1,980.00
990.00
3,300.00
990.00
825.00
330.00
4,620.00
4,455.00
45,342.00
"123,507.50
5.00
. 2.00
—
4.00
1.00
3.00
_ 5.00
0)
_ = 5
_ —
0
7.00
v.00
~.00
..50
5.00
1.50
1.25
~.B0
7.00
6.75
68.70
TTT
renee 250
.20
1.12200 ~~ 1770
"124,620.50 | “188.84
PRODUCT OF METALS CHARGED INTO FURNACES
GOOD CASTINGS
Good Castings (yield)
Scrap:
Defective Castings
38. Slagged Castings
| Heads and Gates
39] _ Metal Losses
Total Scrap
tol Melting and Fdry. Loss ,_
Total Charge
Percent
Net Tons | of Total Charge
55.00
Net Tons
On Hand First of Month
Produced During Month
Total _
Shipped During Month
On Hand Last of Montt
44.4 3.70
&.6 | 0.30
HE 2&.00
3.00
35.00
~~ 70.00
_ 1xud 100.00 3 oo
OVERHEAD RATES FOR COST OF INDIVIDUAL CASTINGS
| 100 X (Item 12 minus Sum of Items 8, 9, 10 and 11) divided by Item 4=92% of Molding
Molding Overhead Direct Labor. = °°
| sumof Items 8, 9, 10, and 11=%$3.40 per Net Ton of Good Castings.
Core Overhead=(Item 13 divided by Item 5)X100=133% of Core Direct Labor.
Cleaning and Finishing Overhead=(Item 14 divided by Item 6)X100=126.5% of Cleaning and Finishing
— DirectLabor. = _
Annealing =Item 15=%3.25 per Net Ton of Good Castings.
| (Sum of Items 26 to 36 incl. divided by Item 7) X 100=110.6% of Total Direct Labor.
General Overhead Sum of Items 16 to 25 incl.=$32.20 per Net Ton of Good Castings.
| Minimum=Item 37 divided by Maximum Production=45, 342. 00+ 950=$47. 73 per Net Ton
NoTeE—AIll figures given in this cost summary are assumed. and thev are used onlv for illustrating the
erierinlac adcmmntad
no
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