er day $ 8.00

3 engineers per day $ 6.00

1 shipping clerk per day $ 6.00

3 men in Storage House per day $ 4.00

Total per day $ 44.00

365 days at $44.00 per day equals $ 16,060.00

Additional labor cost for putting
12,000 tons into winter storage and
taking out at $4.00 per day $ 1,200.00

Total Labor Cost $ 17,260.00

or 17260 / 53280 = 32.4 cent per ton

Engineers will do their own firing of boilers and will pull all the
ice. One pull required every 43 minutes.

OFFICE EXPENSE:

1 Office Man (Manager and Bookkeeper) $ 3,000.00

Stationery, Telephone, etc. (per year) $ 300.00

Total Office Expense $ 3,300.00

or 3300 / 53280 = 6.2 cent per ton of ice

Cost of Ammonia at 2 cent per ton $ 1,065.60

Cost of Oil and Waste at 2 cent per ton $ 1,065.60

Cost of Water at 3 cent per ton $ 1,598.40

Cost of Salt at 1/2 cent per ton $ 266.40

Plant Maintenance and Repairs $ 2,200.00

or 2200 / 53280 = 4.1 cent per ton

[11]

OVERHEAD CHARGES:

8 per cent interest on
$220,000.00 investment equals $ 17,600.00

8 per cent interest on
value of land ($10,000.00) $ 800.00

8 per cent interest on
working capital ($7,500.00) $ 600.00

3 per cent depreciation on
$220,000.00 $ 6,600.00

Insurance (estimated) $ 1,000.00

Taxes (estimated) $ 2,000.00

Total overhead charges $ 28,600.00

or 28600 / 53280 = 53.7 cent per ton

Total Expense $ 75,069.60

or 75069.60 / 53280 = $ 1.409 per ton

Divided as follows:

Overhead charges $ 0.53.7

Manufacturing Cost (total) $ 0.87.2

[12]

NUMBER FOUR

Manufacturing Costs Per Ton of Ice Using Steam Power at
Medium-Sized-Town Rates for Labor

100-ton capacity per day.

1,080--400-lb. cans.

333 days continuous full output.

7,600-ton Storage House.

COST OF POWER:

A modern, highly efficient and economical steam driven high speed
compressor plant must be installed so as to get the maximum power out
of coal. The boiler-room will contain two 200-H. P. water-tube boilers
with automatic stokers and coal bin overhead holding two weeks' supply
of coal. Steam pressure 175 lbs. As the firing o