or 1500 / 33300 = 4.5 cent per ton
[14]
OVERHEAD CHARGES:
| 8 per cent interest on $150,000.00 investment | $ 12,000.00 |
| 8 per cent interest on value of land ($7,000.00) | $ 560.00 |
| 8 per cent interest on $5,000.00 working capital | $ 400.00 |
| 3 per cent depreciation on $150,000.00 | $ 4,500.00 |
| Insurance (estimated) | $ 700.00 |
| Taxes (estimated) | $ 1,360.00 |
| Total overhead charges | $ 19,520.00 |
or 19520 / 33300 == 68.7 cent per ton
Total Expense $ 52,298.50
or 52298.50 / 33300 = $1.57 per ton
Divided as follows:
| Overhead charges | 68.7 cent |
| Manufacturing Cost | 98.3 cent |
[15]