240 tons of ice equal 1200---400-lb. cans. As 24 cans are pulled at one time it requires 1200 / 24 = 50 pulls per day, or one pull every 29 minutes. The ice-puller has therefore ample time to set up all ice pulled in storage house as directed.
| Cost of Ammonia at | 2 cent per ton | $ 1,600.00 |
| Cost of Oil and Waste at | 2 cent per ton | $ 1,600.00 |
| Cost of Water at | 3 cent per ton | $ 2,400.00 |
| Cost of Salt at | 72 cent per ton | $ 400.00 |
| Plant Maintenance and Repairs | | $ 3,500.00 |
or 3500 / 80000 = 4.37 cent per ton
OFFICE EXPENSES:
| 1 Manager and Salesman, per year | $ 5,000.00 |
| 1 Bookkeeper, per year | $ 2,400.00 |
| Stationery, Telephone, etc | $ 600.00 |
| Total Cost | $ 8,000.00 |
or 8000 / 80000 = 10 cent per ton
[3]
OVERHEAD CHARGES:
| 8 per cent interest on $350,000.00 investment | $ 28,000.00 | |
| 8 per cent interest on value of land ($20,000.00) | $ 1,600.00 | |
| 8 per cent interest on $10,000.00 working capital | $ 800.00 | |
| 3 per cent depreciation on $350,000.00 | $ 10,500.00 | |
| Insurance (estimated) | $ 1,500.00 | |
| Taxes (estimated) | $ 3,500.00 | |
| Total | $ 45,900.00 |
or 45900 / 80000 = 57.375 cent per ton