(2) Cattle Killing.—All labor on handling cattle from pens and delivering dressed beef to coolers.
Includes all labor expense beginning with knocking cattle and all items of labor involved in the dressing of cattle and all the disposal of parts, as follows:
Hides dropped on floor ready for inspection.
Beef completely dressed, washed, weighed and delivered in the cooler department.
Casings, the gut sets delivered on floor ready for collection or passed to chute.
Tallow fats pulled from animal ready for disposal by rough tallow gang.
Heads and feet delivered on floor ready for picking up by rough tallow gang.
Blood passing to reservoir ready for pumping or flowing to fertilizer department.
The killing of cattle cost shall include all labor for washing premises, grinding choppers, filing saws, or mechanic in charge of machinery and equipment other than breakdowns or repairs.
(3) Rough Tallow Department.—Heads, taken from Killing Department, delivery constituting separation from the animal. Perform all labor of separating heads into various parts and delivery to the receiving department of fats, horns, meats, bones, tongues, all meat parts, washed and in proper merchantable or manufacturing condition.