It is also very necessary when establishing selling prices, to include an amount of profit in addition to 
that required for dividends during periods of depressed business, sufficient to provide for a consistent develop- 
ment of the business and for the maintenance of surplus reserves. This is a fundamental economic principle 
upon which the permanent success of any industry must be based. This principle is often disregarded to the 
detriment of the entire industry. 
The answers to the two following questions are related to the subject of profit derived from the manu- 
facture of steel castings. Do the foundry and its stockholders pay for making castings or do they get paid for 
the efforts and capital expended in making castings? If they get paid for making castings, is their remunera- 
Hon commenstrate with the skill, risks, and hazards connected with the business?