(23) Cleaning.—Each department is to keep clean the premises, utensils and equipment used by it in the operating or manufacture.
(24) Supplies.—Each department is to receive, unload, care for, and be responsible for all packages, such as wrappings, tins, boxes, bags, kits, barrels, tierces, or casks, used for filling with product produced in that department.
(25) Shipping or Loading.—The item of shipping or loading expense shall be borne by the respective producing departments, upon a pro rata basis.
(26) Returned Utensils.—Any department using a vehicle for the delivering of the product to another department shall take the vehicle, truck or car back to the originating department.
(27) Cleaning and Icing Cars.—This department includes all labor of cleaning and icing cars and hooking up same for beef loading. The cleaning of refrigerator boxes being done by this department, a transfer is made against the departments using same on the basis obtained from the relative number of boxes used in each department.
(28) Steam Expense.—The total labor, cost for taking coal from quantity store alongside boiler room, to and firing boilers and disposal of ash. Includes all boiler cleaning, conveyor attention and labor connected with pumps on water connected with the making of steam. Expense of transportation from ship not included. Expense per ton fuel burned.
(29) Power Expense.—All labor for engineers, engine watch, oilers, janitors, pumpmen, ammonia or brine piping tenders, electricians or other labor attendant to or used in the production of electrical power, refrigeration, water production on pumping of water or brine.
(30) Repair Department.—Machinery. In this item are to be included all expense for wages for machinists, blacksmiths, pipe fitters, tin smiths and workers in metal, performing work for repairs for operating departments.
(31) Carpentry.—In this item, shall be included wages for all carpenters or wood workers and their helpers used in performing work for repairs for operating departments.
(33) Laborers.—Under this class shall be included the wages of all employes other than those named in the two preceding sections for operating departments.