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 development
 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 manufacture
 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?