Total Expense $134,570.00
or 134570 / 80000 = $1.68.215 per ton
Divided as follows:--
| Manufacturing cost including office expense | $ 1.10.840 |
| Overhead charges | $ 0.57.375 |
ICE SALES ASSUMPTIONS:
| Month | Ice produced per day | Ice sold direct per day | Ice stored per day | Ice Sold from storage daily | Total Ice stored in 30 days |
| January | 240 | 65 | 175 | 5250 | |
| February | 240 | 65 | 175 | 5250 | |
| March | 240 | 115 | 125 | 3750 | |
| April | 240 | 165 | 75 | 2250 | |
| May | 240 | 300 | 60 | ||
| June | 240 | 400 | 160 | ||
| July | 240 | 400 | 160 | ||
| August | 240 | 400 | 160 | ||
| September | 240 | 350 | 110 | ||
| October | 240 | 200 | 40 | 1200 | |
| November | 240 | 140 | 100 | 3000 | |
| December | None | 65 | 65 | ||
| Tons | 20700 | ||||
| Less Tons | 1950 | ||||
| Total Tons | 18750 |
During the month of December, the Ice Plant will be shut down for overhauling and repairs, and part of the ice stored during November will be sold in December, therefore, requiring a total storage capacity of 18,750 tons, of which 750 tons will be stored in the ante-room and 18,000 tons will be stored in the big winter storage.
[4]
NUMBER TWO
Manufacturing Costs Per Ton of Ice Using