Engineer will do his own firing of boilers and will pull all the ice and set it up in ante room if required. One pull required every 70 minutes. Chief Engineer will act as shipping clerk. OFFICE EXPENSE: 1 Office Man (Manager and Bookkeeper) $ 3,000.00 Stationery, Telephone, etc. (per year) $ 300.00 Total Office Expense $ 3,300.00 or 3300 / 33300 = 9.9 cent per ton Cost of Ammonia at 2 cent per ton $ 666.00 Cost of Oil and Waste at 2 cent per ton $ 666.00 Cost of Water at 3 cent per ton $ 999.00 Cost of Salt at 1/2 cent per ton $ 166.50 Plant Maintenance and Repairs $ 1,500.00 or 1500 / 33300 = 4.5 cent per ton [14] OVERHEAD CHARGES: 8 per cent interest on $150,000.00 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.]