400 ft. B. M. at $24$ 9.60
8,000 ft. B. M. at $18144.00
———
Total$153.60

This makes an average price per 1,000 ft. of about $18.30, which price we shall use in giving costs.

The cost of framing and erecting the forms was $167.27 for the sides, columns, girders and top. In the forms for the sides, forming was only used on one side of the concrete for two sides, the earth bank being used for the other side of the forms, but on the other two sides the banks had caved in, and forming was used on both sides of the wall. The cost per cubic yard for forms was:

Lumber$2.54
Framing and erecting2.77
Tearing down.54
——
Total$5.85

This cost is for the yardage of 60.4 on which forms were actually used. For the total yardage in the tank the cost was:

Lumber$1.85
Framing and erecting2.01
Tearing down.40
——
Total$4.26

The common labor cost of assisting to erect the forms was 15 per cent of the total. Nothing is allowed for foreman, for the contractor acted as his own foreman.

The cost of forms per 1,000 ft. for the amount of lumber purchased was:

Lumber$18.30
Framing and erecting19.90
Tearing down4.00
———
Total$42.20