OVERHEAD CHARGES:

8 per cent Interest on $280,000.00 investment $ 22,400.00
8 per cent Interest on value of land ($12,000.00) $ 960.00
8 per cent interest on $8,000.00 working capita $ 640.00
3 per cent depreciation on $280,000.00 $ 8,400.00
Insurance (estimated) $ 1,200.00
Taxes (estimated) $ 2,500.00
Total Overhead Charge 36,100.00

or 36100 / 60450 = 69.72 cent per ton

Total Expense $124,961.00

or 124961 / 60450 = $2.06.72 per ton

NOTE--If the

LUHR & FRIEDL ICE MAKING SYSTEM

is used, the Ice Plant Labor Cost will be as follows:

May, June, July, August, September and October require:

3 ice pullers per day $ 6.00
3 storage house men per day $ 6.00
Total per day $ 36.00
184 days at $ 36.00 equals
$ 6,624.00
March, April and November require:

3 ice pullers per day $ 6.00
2 storage house men per day $ 6.00
Total per day $ 30.00
91 days at $ 30.00 equals
$ 2,730.00
December, January and February require:

3 ice pullers per day $ 6.00
1 storage house man per day $ 6.00
Total per day $ 24.00
92 days at $ 24.00 equals
$ 2,208.00
1 shipping clerk per day $ 8.00
330 days x 8 equals.
$ 2,640.00
Total Labor Cost.
$ 14,202.00

or 14202 / 60450 = 23.49 cent per ton