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recial Charges: 
Pattern Expense: 
Labor :—Wages of pattern makers and other labor making, altering, and repairing pattern equip- 
ment that is charged direct to a specific pattern. 
Material and Other Charges:—Material and supplies used for making, altering, and repairing 
pattern equipment that is charged direct to a specific pattern. Also the cost of patterns, 
templates, and gauges purchased from outside concerns. 
Special Rigging: 
Labor :—Wages of labor engaged in making special equipment or rigging that is charged direct 
to a specific pattern, or to castings made from a specific pattern. 
Material and Other Charges: —Material and supplies used in making special equipment or 
rigging that is charged to a specific pattern, or to castings made from a specific pattern. 
Special Machining : 
Labor, material, and supplies in connection with special machine work that is charged direct to 
a specific pattern. or to castings made from a specific pattern 
PRODUCT OF METALS CHARGED INTO FURNACE 
Good Castings: 
The weight of the good castings produced is obtained by adding to the weight of the castings 
shipped during the month the weight of the castings on hand at the close of the month, 
and deducting therefrom the weight of the castings on hand at the beginning of the month. 
If this method is followed, inventories should be obtained by weight or count, and should 
not be blanket estimated. 
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Defective Castings: 
The weight of the defective castings is obtained from the defective casting reports and it repre- 
sents the castings scrapped in the foundry. It should not include defective castings returned 
to the foundry by customers, as such losses are included separately in General Overhead 
Expense. This item does not include the heads and gates on defective castings. 
Slagged Castings: 
The weight of the castings slagged at the end of heats, is also obtained from the defective cast- 
ing reports. 
Heads and Gates: 
The weight of the heads and gates is obtained by actual weights wherever practicable, When 
it is not practicable to weigh heads and gates, their weight is obtained by deducting from 
the total furnace charge the sum of the weights of the good castings, the defective cast- 
ings, the slagged castings, the metal losses, and the melting and foundry loss. This item 
includes the heads and gates on defective castings. 
Metal Losses: 
This item includes steel poured from the furnace that is later recovered as scrap in the form 
of lost heats, spills, skulls, runner cup scrap, fins, steel poured ‘into pigs, and other scrap 
that is recovered. Experience has demonstrated that this metal loss is usually 3 percent to 
5 percent of the total metal charged into the furnaces. 
I'otal Scrap: 
This item is the sum of the weights of the defective castings, slagged castings, heads and gates 
and metal losses. The weight of the total scrap produced during the month is a Py 
quantity as it is obtained by adding to the weight of “Own Scrap” char ged into the fur 
nace during the month, the weight of “Own Scrap” on hand at the end ‘of the month. and