000.00 investment $ 12,000.00

8 per cent interest on
value of land ($7,000.00) $ 560.00

8 per cent interest on
$5,000.00 working capital $ 400.00

3 per cent depreciation on
$150,000.00 $ 4,500.00

Insurance (estimated) $ 700.00

Taxes (estimated) $ 1,360.00

Total overhead charges $ 19,520.00

or 19520 / 33300 == 68.7 cent per ton

Total Expense $ 52,298.50

or 52298.50 / 33300 = $1.57 per ton

Divided as follows:

Overhead charges 68.7 cent

Manufacturing Cost 98.3 cent

[15]

OTTO LUHR
CONSULTING ENGINEER
&
HERMAN FRIEDL
ARCHITECT

ICE MAKING SYSTEM
154 W. RANDOLPH STREET, CHICAGO

[End of Document]

[Transcriber's Note]

I found this document and the attached papers and photographs among my
father's papers. I offer it as an insight into the finances and
structure of business and trades in the early 1900's.

There are no dates included in this document but a Google search of
"Otto Luhr" produced these items:

Mechanical and Refrigerating Engineer's Handy Book; Otto Luhr; 1913.

Automatic refrigerating liquid feeder and regulator;
United States Patent 1725875; 8/27/1929.

Refrigerator car; United States Patent 1642882; 9/20/1927.

Since the title page states "Patent Applied For", this document was
probably published around 1925.

Note the prices quoted for materials and labor:
Coal, $5.00 a ton. [In 2009, about $100/ton, down from $300 in 2008.]
Unskilled Labor, $6.00/day; that's DAY, not HOUR.
Skilled Labor, $8 to $10/day
Electricity, $0.009/KWH [my latest bill (in 2009) was $0.1317/KWH]

Note the job titles in the attached documents: Barnmen, Washers,
Blacksmiths

The word "MAINTAINANCE" is thus spelled in the original.

Finally, the optimistic tone of the document contrasts with the
decline of the ice business in the 1940's, fifteen years later. I
remember the ice deliveries and the weight sign my mother put in the
window before we got our first mechanical refrigerator after
World War II.

[End Transcriber's Note]

[Illustration: Photograph of machinery.]

[Illustration: Photograph of Detroit Creamery building exterior.]

DETROIT CREAMERY COMPANY
ORGANIZATION

1 -- Board of Directors
2 -- Operating Committee

Harry A. McDonald President
Nelson J. Dessert Vice president
Carl F. Siclaff Vice president
Harry J. Weigand