Total per day $ 90.00 184 days at $90.00 equals $ 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 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 compared to 46.27 cent per ton, A SAVING OF 22.78 CENT PER TON. [7] [Illustration: Typical Design of a 160 Ton Steam Driven Ice Plant. Interior Details.] [8] [Illustration: Typical Design of a 160 Ton Steam Driven Ice Plant.]