$ 16,560.00

March, April and November require:

6 pullers per day $ 6.00

4 storage house men per day $ 6.00

Total per day $ 60.00

91 days at $60.00 equals $ 5,460.00

December, January and February require:

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

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 stor