3 pullers per day $ 6.00
3 storage house men per day $ 6.00
Total per day $ 36.00
92 days at $36.00 equals $ 3,312.00
1 shipping clerk per day $ 8.00
330 days x 8 equals $ 2,640.00

Total Labor Cost $ 27,972.00

or 27972 / 60450 = 46.27 cent per ton

Cost of Ammonia at 2 cent per ton $ 1,209.00
Cost of Oil and Waste at 2 cent per ton $ 1,209.00
Cost of Water at 3 cent per ton $ 1,813.50
Cost of Salt at 1/2 cent per ton $ 302.25
Plant Maintenance and Repairs
$ 2,800.00

or 2800 / 60450 = 4.63 cent per ton

[6]

OFFICE EXPENSE:

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 / 60450 = 13.23 cent per ton