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diff --git a/.gitattributes b/.gitattributes new file mode 100644 index 0000000..6833f05 --- /dev/null +++ b/.gitattributes @@ -0,0 +1,3 @@ +* text=auto +*.txt text +*.md text diff --git a/29375-doc.doc b/29375-doc.doc Binary files differnew file mode 100644 index 0000000..c7afd4b --- /dev/null +++ b/29375-doc.doc diff --git a/29375-doc.zip b/29375-doc.zip Binary files differnew file mode 100644 index 0000000..5d0f526 --- /dev/null +++ b/29375-doc.zip diff --git a/29375-h.zip b/29375-h.zip Binary files differnew file mode 100644 index 0000000..047c530 --- /dev/null +++ b/29375-h.zip diff --git a/29375-h/29375-h.htm b/29375-h/29375-h.htm new file mode 100644 index 0000000..a020f62 --- /dev/null +++ b/29375-h/29375-h.htm @@ -0,0 +1,1539 @@ +<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> +<html> +<head> + <meta content="text/html;charset=ISO-8859-1" http-equiv="Content-Type"><title>Artificial Ice</title> +</head> +<body> + + +<pre> + +The Project Gutenberg EBook of Manufacturing Cost Data on Artificial Ice, by +Otto Luhr and Herman Friedl + +This eBook is for the use of anyone anywhere at no cost and with +almost no restrictions whatsoever. You may copy it, give it away or +re-use it under the terms of the Project Gutenberg License included +with this eBook or online at www.gutenberg.org + + +Title: Manufacturing Cost Data on Artificial Ice + +Author: Otto Luhr + Herman Friedl + +Release Date: July 11, 2009 [EBook #29375] + +Language: English + +Character set encoding: ISO-8859-1 + +*** START OF THIS PROJECT GUTENBERG EBOOK MFG. COST DATA--ARTIFICIAL ICE *** + + + + +Produced by Don Kostuch + + + + + +</pre> + +<p> +Manufacturing Cost Data <br> +<br> +ON <br> +<br><big style="font-weight: bold;"> +Artificial Ice </big><br> +<br> +MADE IN <br> +ACCORDANCE WITH <br> +<br> +<br> +OTTO LUHR <br> +CONSULTING ENGINEER <br> +&<br> +HERMAN FRIEDL <br> +ARCHITECT <br> +<br><big style="font-weight: bold;"> +ICE MAKING SYSTEM </big><br> +<br> +PATENT APPLIED FOR <br> +<br> +154 WEST RANDOLPH STREET <br> +CHICAGO, ILL. <br> +<br> +<br><big style="font-weight: bold; font-style: italic;"> +Ice for Commercial Purposes </big><br> +<p> +ICE for commercial purposes is obtained in two ways: either by cutting +during the winter time from our lakes and rivers and storing in large +Ice Storage Houses located alongside, or by freezing pure clean water +by means of artificial refrigeration. </p> +<p> +All authorities are agreed that artificial ice is more sanitary than +natural ice and it is only a matter of time when the use of natural ice +will be prohibited except in special cases when the purity of its +source of supply is beyond doubt. </p> +<p> +Our improved method of making artificial ice will cut the labor cost +down to the minimum and will enable the manufacturer to profitably sell +artificial ice at the price natural ice can be harvested. The logical +result thereof will be the building of a large number of modern ice +plants all over the country to supply the market with artificial ice in +place of the present natural ice. </p> +<p> +We do not claim any wonders for our system but believe that the +following points of advantage will convince any practical ice +manufacturer that the labor cost has been cut in two.<br> +<br> + </p> +<div style="margin-left: 40px;"><span style="font-weight: bold;"> +First</span>. We pull a complete row of the full width of tank at one time. </div> + +<p style="margin-left: 40px;"><span style="font-weight: bold;"> +Second.</span> Our air supply is permanently connected to the cans and the supply to each can can be regulated, if required. </p> +<p style="margin-left: 40px;"><span style="font-weight: bold;"> +Third. </span>We have a continuous air supply to the cans during freezing as +well as during thawing, dumping and filling. Our air supply never +ceases. </p> +<p style="margin-left: 40px;"><span style="font-weight: bold;"> +Fourth.</span> Our air is automatically cooled down to the temperature of the +brine in the tank thereby eliminating all possibility of moisture in +the air pipes. </p> +<p style="margin-left: 40px;"><span style="font-weight: bold;"> +Fifth.</span> Our cans are held in a solid frame of steel work and are +connected to the crane from the time the cans are pulled until they are +put back into the tanks, thereby doubling the life of the cans. </p> +<p> +<br> +We give herewith data covering the cost of manufacturing ice and will +guarantee that under reasonably fair management the number of men +required will not be exceeded. </p> +<p> +Do not fail to carefully analyze the following cost data. They may seem +extremely low but a thorough study of our system will prove them to be +very conservative. </p><p> +<br> +[1]<br><br> +<br><span style="font-weight: bold;"> +NUMBER ONE </span><br> +<br><span style="font-style: italic; font-weight: bold;"> +Manufacturing Costs Per Ton of Ice </span><br style="font-style: italic; font-weight: bold;"><span style="font-style: italic; font-weight: bold;"> +Using Electric Power at Present Chicago </span><br style="font-style: italic; font-weight: bold;"><span style="font-style: italic; font-weight: bold;"> +Rates for Power and Labor</span><br> +</p><p> +Capacity of plant, 240 tons of ice per day, using 2692 cans of 400-lb. capacity. </p> +<p> +18000-ton storage house. </p> +<p> +Average current requirement for freezing one ton of ice, including storage cooling and all auxiliaries, 55 K. W. hours. </p> +<p> +Average cost per K. W. hour, <span style="font-weight: bold;">.9 cent.</span> </p> +<p> +Current cost per ton of ice, 55 x .9, equals <span style="font-weight: bold;">49.6 cents.</span> </p> +<p> +Assuming one month's shut-down for inspection and repairs, the total +output of 240 tons of ice for 333 days amounts to 79,920 tons, or +roughly speaking 80,000 tons of ice. </p> +<p> +<br> +Adding 1/2 cent per ton of ice for the required heating, the total power <br> +cost of making 80,000 tons of ice is (80,000 x .50) = $ 40,000.00 </p> +<br> +ENGINE ROOM LABOR COST: <br> +<table style="width: 431px; height: 116px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 chief engineer per day </td><td style="text-align: right;"> $ 10.00</td></tr> +<tr><td>3 engineers per day </td><td style="text-align: right;"> $ 8.00</td></tr> +<tr><td>Total per day </td><td style="text-align: right;"> $ 34.00</td></tr> +<tr><td>365 days at $34.00 equals </td><td style="text-align: right;"> $ 12,410.00 </td></tr> +</tbody> +</table> + +<br> +<br> +<div style="margin-left: 40px;"> +or 12410 / 80000 = <span style="font-weight: bold;">15.62 cents per ton </span><br> +</div> + +<br> +<br> +[2] <br> +<br> +ICE PLANT LABOR COST: <br> +<br> +<table style="width: 440px; height: 116px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>3 men pulling ice and setting it up in store-room. </td><td style="text-align: right;"> per day $ 6.00</td></tr> +<tr><td>3 men in store-room </td><td style="text-align: right;"> per day $ 6.00</td></tr> +<tr><td>1 shipping clerk </td><td style="text-align: right;"> per day $ 8.00</td></tr> +<tr><td>Total labor </td><td style="text-align: right;"> per day $ 44.00 </td></tr> +</tbody> +</table> + +<br> + +365 days at $44.00 equals 16,060.00 <br> + + + +<br> +<table style="width: 439px; height: 72px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>For filling the winter storage house and taking <br> +the ice out of it will +require 3 additional men <br> +for five months, equals 150 days x $18.00, +equals </td><td style="vertical-align: bottom;"> $ 2,700.00</td></tr> +</tbody> +</table> + +<br>Total Ice Plant Labor Cost Equals $18,760.00 <br> +<br> +<div style="margin-left: 40px;"> +or 18670 / 80000 = <span style="font-weight: bold;">23.46 cents per ton </span><br> +</div> + +<p> +240 tons of ice equal 1200---400-lb. cans. As 24 cans are pulled at one +time it requires 1200 / 24 = 50 pulls per day, or one pull every 29 +minutes. The ice-puller has therefore ample time to set up all ice +pulled in storage house as directed. </p> +<br> +<table style="width: 487px; height: 144px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Cost of Ammonia at </td><td>2 cent per ton </td><td style="text-align: right;"> $ 1,600.00</td></tr> +<tr><td>Cost of Oil and Waste at </td><td> 2 cent per ton </td><td style="text-align: right;"> $ 1,600.00</td></tr> +<tr><td>Cost of Water at </td><td> 3 cent per ton </td><td style="text-align: right;"> $ 2,400.00</td></tr> +<tr><td>Cost of Salt at </td><td> 72 cent per ton </td><td style="text-align: right;"> $ 400.00</td></tr> +<tr><td>Plant Maintenance and Repairs </td><td> <br> +</td><td style="text-align: right;"> $ 3,500.00 </td></tr> +</tbody> +</table> + + <br> +<div style="margin-left: 40px;"> +or 3500 / 80000 = <span style="font-weight: bold;">4.37 cent per ton </span><br> +</div> + +<br> +OFFICE EXPENSES: <br> +<table style="width: 488px; height: 116px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 Manager and Salesman, per year </td><td style="text-align: right;"> $ 5,000.00</td></tr> +<tr><td>1 Bookkeeper, per year </td><td style="text-align: right;"> $ 2,400.00</td></tr> +<tr><td>Stationery, Telephone, etc </td><td style="text-align: right;"> $ 600.00</td></tr> +<tr><td>Total Cost </td><td style="text-align: right;"> $ 8,000.00 </td></tr> +</tbody> +</table> + +<br> +<br> +<div style="margin-left: 40px;"> +or 8000 / 80000 = <span style="font-weight: bold;">10 cent per ton </span><br> +</div> + +<br> +[3] <br> +<br> +<br> +OVERHEAD CHARGES: <br> +<table style="width: 591px; height: 200px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>8 per cent interest on $350,000.00 investment </td><td> $ 28,000.00</td></tr> +<tr><td>8 per cent interest on value of land ($20,000.00) </td><td> $ 1,600.00</td></tr> +<tr><td>8 per cent interest on $10,000.00 working capital </td><td> $ 800.00</td></tr> +<tr><td>3 per cent depreciation on $350,000.00 </td><td>$ 10,500.00</td></tr> +<tr><td>Insurance (estimated) </td><td> $ 1,500.00</td></tr> +<tr><td>Taxes (estimated) </td><td> $ 3,500.00</td></tr> +<tr><td>Total </td><td><br> +</td><td> $ 45,900.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 45900 / 80000 = <span style="font-weight: bold;">57.375 cent per ton </span><br> +<br> +</div> + +Total Expense $134,570.00 <br> +<br> +<div style="margin-left: 40px;"> +or 134570 / 80000 = <span style="font-weight: bold;">$1.68.215 per ton </span><br> +</div> +<br> +Divided as follows:-- <br> +<div style="margin-left: 40px;"> +<table style="width: 385px; height: 60px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Manufacturing cost including office expense </td><td> $ 1.10.840</td></tr> +<tr><td>Overhead charges </td><td> $ 0.57.375 </td></tr> +</tbody> +</table> + +</div> + +<br> +ICE SALES ASSUMPTIONS: <br> + +<table style="width: 604px; height: 492px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Month</td><td style="text-align: right;">Ice produced per day</td><td style="text-align: right;">Ice sold direct per day</td><td style="text-align: right;">Ice stored per day</td><td style="text-align: right;">Ice Sold from storage daily</td><td style="text-align: right;">Total Ice stored in 30 days</td></tr> +<tr><td>January</td><td style="text-align: right;">240</td><td style="text-align: right;">65</td><td style="text-align: right;">175</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">5250</td></tr> +<tr><td>February</td><td style="text-align: right;">240</td><td style="text-align: right;">65</td><td style="text-align: right;">175</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">5250</td></tr> +<tr><td>March</td><td style="text-align: right;">240</td><td style="text-align: right;">115</td><td style="text-align: right;">125</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">3750</td></tr> +<tr><td>April</td><td style="text-align: right;">240</td><td style="text-align: right;">165</td><td style="text-align: right;">75</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">2250</td></tr> +<tr><td>May</td><td style="text-align: right;">240</td><td style="text-align: right;">300</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">60</td><td style="text-align: right;"><br> +</td></tr> +<tr><td>June</td><td style="text-align: right;">240</td><td style="text-align: right;">400</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">160</td><td style="text-align: right;"><br> +</td></tr> +<tr><td>July</td><td style="text-align: right;">240</td><td style="text-align: right;">400</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">160</td><td style="text-align: right;"><br> +</td></tr> +<tr><td>August</td><td style="text-align: right;">240</td><td style="text-align: right;">400</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">160</td></tr> +<tr><td>September</td><td style="text-align: right;">240</td><td style="text-align: right;">350</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">110</td><td style="text-align: right;"><br> +</td></tr> +<tr><td>October</td><td style="text-align: right;">240</td><td style="text-align: right;">200</td><td style="text-align: right;">40</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">1200</td></tr> +<tr><td>November</td><td style="text-align: right;">240</td><td style="text-align: right;">140</td><td style="text-align: right;">100</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">3000</td></tr> +<tr><td>December</td><td style="text-align: right;">None</td><td style="text-align: right;">65</td><td style="text-align: right;"><br> +</td><td style="text-align: right;">65</td><td><br> +</td></tr> +<tr><td><br> +</td><td><br> +</td><td><br> +</td><td><br> +</td><td> Tons </td><td style="text-align: right;"> 20700</td></tr> +<tr><td><br> +</td><td><br> +</td><td><br> +</td><td><br> +</td><td> Less Tons </td><td style="text-align: right;"> 1950</td></tr> +<tr><td><br> +</td><td><br> +</td><td><br> +</td><td><br> +</td><td> Total Tons </td><td style="text-align: right;"> 18750</td></tr> +</tbody> +</table> + +<br> +<p> +During the month of December, the Ice Plant will be +shut down for overhauling and repairs, and part of the ice stored +during November will be sold in December, therefore, requiring a total +storage capacity of 18,750 tons, of which 750 tons will be stored in +the ante-room and 18,000 tons will be stored in the big winter storage. +</p> +<br> +[4] <br> +<br> +<br><span style="font-weight: bold;"> +NUMBER TWO </span><br> +<br><span style="font-weight: bold; font-style: italic;"> +Manufacturing Costs Per Ton of Ice Using</span><br style="font-weight: bold; font-style: italic;"><span style="font-weight: bold; font-style: italic;"> + Electric Power at Present Chicago Rates for Power and Labor</span> <br> +<br> +240 TON CAPACITY PER DAY <br> +No Storage House for Surplus Ice <br> +<br> +ICE SALES ASSUMPTIONS:<br> +<table style="width: 307px; height: 396px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Month</td><td style="text-align: right;"> Tons per day </td><td style="text-align: right;"> Total Tons</td></tr> +<tr><td>January </td><td style="text-align: right;"> 65 </td><td style="text-align: right;">1,950</td></tr> +<tr><td>February </td><td style="text-align: right;"> 65 </td><td style="text-align: right;"> 1,950</td></tr> +<tr><td>March </td><td style="text-align: right;"> 115 </td><td style="text-align: right;">3,450</td></tr> +<tr><td>April </td><td style="text-align: right;"> 165 </td><td style="text-align: right;"> 4,950</td></tr> +<tr><td>May </td><td style="text-align: right;"> 240 </td><td style="text-align: right;"> 7,200</td></tr> +<tr><td>June </td><td style="text-align: right;"> 240 </td><td style="text-align: right;"> 7,200</td></tr> +<tr><td>July </td><td style="text-align: right;"> 240 </td><td style="text-align: right;"> 7,200</td></tr> +<tr><td>August </td><td style="text-align: right;"> 240 </td><td style="text-align: right;"> 7,200</td></tr> +<tr><td>September.</td><td style="text-align: right;"> 240 </td><td style="text-align: right;"> 7,200</td></tr> +<tr><td>October </td><td style="text-align: right;"> 200 </td><td style="text-align: right;"> 6,000</td></tr> +<tr><td>November </td><td style="text-align: right;"> 140 </td><td style="text-align: right;"> 4,200</td></tr> +<tr><td>December </td><td style="text-align: right;"> 65 </td><td style="text-align: right;">1,950</td></tr> +<tr><td><br> +</td><td style="text-align: right;">Total output tons </td><td style="text-align: right;"> 60,450</td></tr> +</tbody> +</table> + +<br> +<p> +NOTE--These sales can only be realized if the dealer has at least +18,000 tons of natural ice on hand to enable him to take care of the +family trade during the hot months. </p> +<p> +If no large supply of natural ice is on hand hardly 50,000 tons can be sold, thereby increasing the cost per ton considerably. </p> +<p><span style="font-weight: bold;"> +POWER COST: </span><br> +Due to numerous starting and stopping of compressor during the slack +months the maximeter charges will be higher and therefore it must be +assumed that 60 K. W. hours will be required per ton of ice instead of +55 K. W. hours for continuous consumption. <br> +</p> +<p> +60 K. W. hours per ton of ice at .9 cent per K. W. hour equals 54 cents +per ton. Adding 1/2 cent per ton for the required heating the power +cost for making 60,450 tons of ice equals 60,450 x 54.5 cents, +equals $ 32,945.25 </p> + +<br> +[ 5 ] <br> +<br> +<br><span style="font-weight: bold;"> +ENGINE ROOM LABOR COST: </span><br> +<br> +<table style="width: 339px; height: 116px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 chief engineer per day </td><td style="text-align: right;"> $ 10.00</td></tr> +<tr><td>3 engineers per day </td><td style="text-align: right;"> $ 8.00</td></tr> +<tr><td>Total per day </td><td style="text-align: right;"> $ 34.00</td></tr> +<tr><td>365 days at $34.00 equals </td><td style="text-align: right;"> $ 12,410.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 12410 / 60450 = <span style="font-weight: bold;">20.54 cent per ton of ice </span><br> +</div> + +<br style="font-weight: bold;"><span style="font-weight: bold;"> +ICE PLANT LABOR COST:</span><br> +(Using present method of pulling ice) <br> +May, June, July, August, September and October require: <br><br> + + +<table style="width: 343px; height: 144px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>6 ice pullers per day </td><td style="text-align: right;"> $ 6.00</td></tr> +<tr><td>3 air men per day </td><td style="text-align: right;"> $ 6.00</td></tr> +<tr><td>6 storage house men per day </td><td style="text-align: right;"> $ 6.00</td></tr> +<tr><td>Total per day </td><td style="text-align: right;"> $ 90.00</td></tr> +<tr><td>184 days at $90.00 equals </td><td style="text-align: right;"> $ 16,560.00 </td></tr> +</tbody> +</table> + +<br> +<br> +March, April and November require: <br><br> + + +<table style="width: 345px; height: 116px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>6 pullers per day </td><td style="text-align: right;">$ 6.00</td></tr> +<tr><td>4 storage house men per day </td><td style="text-align: right;"> $ 6.00</td></tr> +<tr><td>Total per day </td><td style="text-align: right;"> $ 60.00</td></tr> +<tr><td>91 days at $60.00 equals </td><td style="text-align: right;">$ 5,460.00 </td></tr> +</tbody> +</table> + +<br> + +<br> +December, January and February require: <br> +<table style="width: 342px; height: 116px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>3 pullers per day </td><td style="text-align: right;"> $ 6.00</td></tr> +<tr><td>3 storage house men per day </td><td style="text-align: right;"> $ 6.00</td></tr> +<tr><td>Total per day </td><td style="text-align: right;"> $ 36.00</td></tr> +<tr><td>92 days at $36.00 equals </td><td style="text-align: right;"> $ 3,312.00 </td></tr> +</tbody> +</table> + +<br> +<br> +<table style="width: 343px; height: 60px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 shipping clerk per day </td><td style="text-align: right;"> $ 8.00</td></tr> +<tr><td>330 days x 8 equals </td><td style="text-align: right;"> $ 2,640.00 </td></tr> +</tbody> +</table> + +<br> +<br> +Total Labor Cost $ 27,972.00 <br> +<br> +<div style="margin-left: 40px;"> +or 27972 / 60450 = <span style="font-weight: bold;">46.27 cent per ton </span><br> +<br> +</div> +<br> +<table style="width: 479px; height: 173px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Cost of Ammonia at </td><td> 2 cent per ton </td><td style="text-align: right;">$ 1,209.00</td></tr> +<tr><td>Cost of Oil and Waste at </td><td> 2 cent per ton </td><td style="text-align: right;"> $ 1,209.00</td></tr> +<tr><td>Cost of Water at </td><td> 3 cent per ton </td><td style="text-align: right;"> $ 1,813.50</td></tr> +<tr><td>Cost of Salt at </td><td> 1/2 cent per ton </td><td style="text-align: right;"> $ 302.25</td></tr> +<tr><td>Plant Maintenance and Repairs </td><td><br> +</td><td style="text-align: right;"> $ 2,800.00 </td></tr> +</tbody> +</table> + + +<br> +<div style="margin-left: 40px;"> +or 2800 / 60450 = <span style="font-weight: bold;">4.63 cent per ton </span><br> +</div> + +<br> +[6] <br> +<br> +<br><span style="font-weight: bold;"> +OFFICE EXPENSE: </span><br> +<table style="width: 343px; height: 116px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 Manager and Salesman per year </td><td style="text-align: right;">$ 5,000.00</td></tr> +<tr><td>1 Bookkeeper per year </td><td style="text-align: right;"> $ 2,400.00</td></tr> +<tr><td>Stationery, Telephone, etc </td><td style="text-align: right;"> $ 600.00</td></tr> +<tr><td>Total Cost </td><td style="text-align: right;"> $ 8,000.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 8000 / 60450 = <span style="font-weight: bold;">13.23 cent per ton </span><br> +</div> + +<br><span style="font-weight: bold;"> +OVERHEAD CHARGES: </span><br> +<table style="width: 471px; height: 200px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>8 per cent Interest on $280,000.00 investment </td><td style="text-align: right;"> $ 22,400.00</td></tr> +<tr><td>8 per cent Interest on value of land ($12,000.00) </td><td style="text-align: right;"> $ 960.00</td></tr> +<tr><td>8 per cent interest on $8,000.00 working capita </td><td style="text-align: right;"> $ 640.00</td></tr> +<tr><td>3 per cent depreciation on $280,000.00 </td><td style="text-align: right;"> $ 8,400.00</td></tr> +<tr><td>Insurance (estimated) </td><td style="text-align: right;"> $ 1,200.00</td></tr> +<tr><td>Taxes (estimated) </td><td style="text-align: right;"> $ 2,500.00</td></tr> +<tr><td>Total Overhead Charge </td><td style="text-align: right;"> 36,100.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 36100 / 60450 = <span style="font-weight: bold;">69.72 cent per ton </span><br> +</div> +<br> +Total Expense $124,961.00 <br> +<br> +<div style="margin-left: 40px;"> +or 124961 / 60450 = <span style="font-weight: bold;">$2.06.72 per ton </span><br> +</div> + +<br> +NOTE--If the <span style="font-weight: bold;">LUHR & FRIEDL ICE MAKING SYSTEM</span> is used, the Ice Plant Labor Cost will be as follows: <br> +<br> +<table style="width: 562px; height: 588px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>May, June, July, August, September and October require:</td><td style="vertical-align: top;"><br> + </td> + <td style="vertical-align: top;"><br> + </td> +</tr> +<tr><td>3 ice pullers </td><td style="text-align: right;">per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>3 storage house men </td><td style="text-align: right;">per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Total </td><td style="text-align: right;"> per day $ 36.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>184 days at $ 36.00 equals </td><td style="text-align: right;"> <br> +</td><td style="text-align: right;"> $ 6,624.00</td></tr> +<tr><td>March, April and November require:</td><td style="vertical-align: top; text-align: right;"><br> + </td> + <td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>3 ice pullers </td><td style="text-align: right;"> per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>2 storage house men </td><td style="text-align: right;"> per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Total per day </td><td style="text-align: right;"> $ 30.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>91 days at $ 30.00 equals </td><td style="text-align: right;"> <br> +</td><td style="text-align: right;"> $ 2,730.00</td></tr> +<tr><td>December, January and February require:</td><td style="vertical-align: top; text-align: right;"><br> + </td> + <td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>3 ice pullers </td><td style="text-align: right;"> per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>1 storage house man </td><td style="text-align: right;"> per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Total </td><td style="text-align: right;">per day $ 24.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>92 days at $ 24.00 equals </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 2,208.00</td></tr> +<tr><td>1 shipping clerk </td><td style="text-align: right;"> per day $ 8.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>330 days x 8 equals. </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 2,640.00</td></tr> +<tr><td>Total Labor Cost. </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 14,202.00 </td></tr> +</tbody> +</table> + +<br> +<br> +<div style="margin-left: 40px;"> +or 14202 / 60450 = <span style="font-weight: bold;">23.49 cent per ton </span><br> +</div> + +<br> +compared to 46.27 cent per ton, <span style="font-weight: bold;">A SAVING OF 22.78 CENT PER TON. </span><br> +<br> +[7] <br> +<br> +<br> +<img style="width: 723px; height: 469px;" alt="" src="images/p0008pic.jpg"><br> +Typical Design of a 160 Ton Steam Driven Ice Plant.<br> +Interior Details<br> +<br> +[8]<br> +<br> +<br> +<img style="width: 720px; height: 463px;" alt="" src="images/p0009pic.jpg"><br> +Typical Design of a 160 Ton Steam Driven Ice Plant.<br> +Exterior Cross Section<br> +In connection with<br> +Otto Luhr<br> +Consulting Engineer<br> +& Herman Fridel<br> +Architect<br> +Ice Making System<br> +Patent Applied For<br> +<br> +[9]<br> +<br> +<br><span style="font-weight: bold;"> +NUMBER THREE <br> +<br> +</span><span style="font-weight: bold; font-style: italic;"> +Manufacturing Costs Per Ton of Ice Using</span><br style="font-weight: bold; font-style: italic;"><span style="font-weight: bold; font-style: italic;"> +Steam Power at Medium-Sized-Town Rates for Labor</span> <br> +<br> +160-ton capacity per day. <br> +1,728--400-lb. cans. <br> +333 days continuous full output.<br> +12,000-ton storage house. <br> + +<p><span style="font-weight: bold;"> +COST OF POWER: </span><br> +A modern, highly efficient and economical steam driven high speed +compressor plant must be installed so as to get the maximum power out +of coal. The boiler room will contain two 250-H. P. water-tube boilers +with automatic stokers and coal bin overhead holding two weeks' supply +of coal. Steam pressure 175 lbs. As the firing of the boilers is +automatic and requires practically no work on the part of the +engineers, no firemen are needed. Ashes will also be removed +automatically. The engine room equipment will consist of two 175-ton +high speed compressors, direct connected to two Simple Condensing +Una-flow Engines; also two generators, two cooling tower water pumps, +two air compressors, switchboard, etc. All to be equipped with the +latest labor and power-saving devices.<br> +<br> +Equipped as above, 25 tons of refrigeration can be easily obtained from +one ton of ordinary 12,500 B T U coal. 1.8 ton of refrigeration is +required to produce one ton of ice including the required cooling of +storage house. </p> + +<p> +Therefore the power cost of making one ton of ice with coal at $5.00 +per ton equals $5.00 divided by 25/1.8 = 37 cent. (One cent per +ton of ice is added for heating of dipping tank water.)<br> +<br> +Assuming one month's shut-down for inspection and repairs, the total +output of 160 tons of ice for 333 days amounts to 53,280 tons of ice. <br> +</p> +The total power cost of making 53,280 tons of ice is therefore, <br> +53,280 x 37 cent = $ 19,713.60 <br> +<br> +[10] <br> +<br> +<br><span style="font-weight: bold;"> +ENGINE ROOM AND ICE PLANT LABOR COST: </span><br> +<br> +<table style="width: 476px; height: 228px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 chief engineer </td><td style="text-align: right;"> per day $ 8.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>3 engineers </td><td style="text-align: right;"> per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>1 shipping clerk </td><td style="text-align: right;"> per day $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>3 men in Storage House </td><td style="text-align: right;"> per day $ 4.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Total </td><td style="text-align: right;"> per day $ 44.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>365 days at $44.00 per day equals </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 16,060.00</td></tr> +<tr><td>Additional labor cost for putting <br> +12,000 tons into winter storage <br> +and taking out at $4.00 per day </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 1,200.00</td></tr> +<tr><td>Total Labor Cost </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 17,260.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 17260 / 53280 = <span style="font-weight: bold;">32.4 cent per ton </span><br> +</div> + +<br> +Engineers will do their own firing of boilers and will pull all the ice. One pull required every 43 minutes. <br> +<br><span style="font-weight: bold;"> +OFFICE EXPENSE:<br> +<br> +</span> +<table style="width: 481px; height: 88px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 Office Man (Manager and Bookkeeper) </td><td style="text-align: right;"> $ 3,000.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Stationery, Telephone, etc. (per year) </td><td style="text-align: right;"> $ 300.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Total Office Expense </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 3,300.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 3300 / 53280 = <span style="font-weight: bold;">6.2 cent per ton of ice </span><br> +</div> + +<br> +<table style="width: 484px; height: 144px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Cost of Ammonia at 2 cent per ton </td><td style="text-align: right;"> $ 1,065.60</td></tr> +<tr><td>Cost of Oil and Waste at 2 cent per ton </td><td style="text-align: right;"> $ 1,065.60</td></tr> +<tr><td>Cost of Water at 3 cent per ton </td><td style="text-align: right;"> $ 1,598.40</td></tr> +<tr><td>Cost of Salt at 1/2 cent per ton </td><td style="text-align: right;"> $ 266.40</td></tr> +<tr><td>Plant Maintenance and Repairs </td><td style="text-align: right;"> $ 2,200.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 2200 / 53280 = <span style="font-weight: bold;">4.1 cent per ton </span><br> +</div> + +<br> +[11] <br> +<br><span style="font-weight: bold;"> +OVERHEAD CHARGES: </span><br> +<br> +<table style="width: 495px; height: 200px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>8 per cent interest on $220,000.00 investment equals </td><td style="text-align: right;"> $ 17,600.00</td></tr> +<tr><td>8 per cent interest on value of land ($10,000.00) </td><td style="text-align: right;"> $ 800.00</td></tr> +<tr><td>8 per cent interest on working capital ($7,500.00) </td><td style="text-align: right;"> $ 600.00</td></tr> +<tr><td>3 per cent depreciation on $220,000.00 </td><td style="text-align: right;"> $ 6,600.00</td></tr> +<tr><td>Insurance (estimated) </td><td style="text-align: right;"> $ 1,000.00</td></tr> +<tr><td>Taxes (estimated) </td><td style="text-align: right;"> $ 2,000.00</td></tr> +<tr><td>Total overhead charges </td><td style="text-align: right;"> $ 28,600.00 </td></tr> +</tbody> +</table> + + <br> +<div style="margin-left: 40px;"> +or 28600 / 53280 = <span style="font-weight: bold;">53.7 cent per ton </span><br> +</div> + +<br> +Total Expense $ 75,069.60 <br> +<br> +<div style="margin-left: 40px;"> +or 75069.60 / 53280 = <span style="font-weight: bold;">$ 1.409 per ton </span><br> +</div> + +<br> +Divided as follows: <br> +<table style="width: 294px; height: 60px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Overhead charges </td><td style="text-align: right;"> $ 0.53.7</td></tr> +<tr><td>Manufacturing Cost (total) </td><td style="text-align: right;"> $ 0.87.2 </td></tr> +</tbody> +</table> + +<br> +<br> +[12] <br> +<br> +<br><span style="font-weight: bold;"> +NUMBER FOUR</span><br> +<br><span style="font-style: italic; font-weight: bold;"> +Manufacturing Costs Per Ton of Ice Using Steam Power at </span><br style="font-style: italic; font-weight: bold;"><span style="font-style: italic; font-weight: bold;"> +Medium-Sized-Town Rates for Labor</span> <br> +<br> +100-ton capacity per day. <br> +1,080--400-1b. cans. <br> +333 days continuous full output.<br> +7,600-ton Storage House. <br> +<br><span style="font-weight: bold;"> +COST OF POWER: </span><br> +<p> +A modern, highly efficient and economical steam driven high speed +compressor plant must be installed so as to get the maximum power out +of coal. The boiler-room will contain two 200-H. P. water-tube boilers +with automatic stokers and coal bin overhead holding two weeks' supply +of coal. Steam pressure 175 lbs. As the firing of the boilers is +automatic and requires practically no work on the part of the +engineers, no firemen will be needed. Ashes will also be automatically +removed. The engine room equipment will consist of two 100-ton high +speed compressors, direct connected to two Simple Condensing Unaflow +Engines; also two generators, two cooling tower pumps, two air +compressors, switchboard, etc. All to be equipped with the latest labor +and power-saving devices. </p> +<p> +Equipped as above, 25 tons of refrigeration can be easily obtained from +one ton of ordinary 12500 B T U coal. 1.8 tons of refrigeration is +required to produce one ton of ice, including the cooling of the +storage house. </p> + +<p> +Therefore, the power cost of making one ton of ice with coal at $5.00 +per ton equals $5.00 divided by 25/1.8 = 37 cent. (One cent per ton of +ice is added for heating of dipping-tank water.<br> +<br> +Assuming one month's shut down for inspection and repairs, the total +output of 100 tons of ice for 333 days amounts to 33,300 tons of ice. </p> +<p> +The total power cost of making 33,300 tons of ice is therefore, <br> +33,300 x 37 cent, equals $ 12,321.00 </p> +<br> +[13]<br> +<br> +<br style="font-weight: bold;"><span style="font-weight: bold;"> +ENGINE ROOM AND ICE PLANT LABOR COST: </span><br> +<br> +<table style="width: 531px; height: 292px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 Chief Engineer per day </td><td style="text-align: right;"> $ 8.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>3 Engineers per day </td><td style="text-align: right;"> $ 6.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>2 Storage House Men per day </td><td style="text-align: right;"> $ 4.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Total per day </td><td style="text-align: right;"> $ 34.00</td><td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> +<tr><td>Total 365 days at $34.00 per day </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 12,410.00</td></tr> +<tr><td><br> +</td><td style="vertical-align: top; text-align: right;"><br> + </td> + <td style="vertical-align: top; text-align: right;"><br> + </td> +</tr> + +<tr><td>Additional labor cost for putting 7,500 tons <br> +into winter storage and taking out at $4.00 per day </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 750.00</td></tr> +<tr><td>Total labor cost </td><td style="text-align: right;"><br> +</td><td style="text-align: right;"> $ 13,160.00 </td></tr> +</tbody> +</table> + + <br> +<div style="margin-left: 40px;"> +or 13160 / 33300 = <span style="font-weight: bold;">39.52 cent per ton </span><br> +</div> + +<br> +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. <br> +<br> +Chief Engineer will act as shipping clerk. <br> +<br><span style="font-weight: bold;"> +OFFICE EXPENSE:</span><br> +<br> +<table style="width: 430px; height: 88px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>1 Office Man (Manager and Bookkeeper) </td><td style="text-align: right;"> $ 3,000.00</td></tr> +<tr><td>Stationery, Telephone, etc. (per year) </td><td style="text-align: right;"> $ 300.00</td></tr> +<tr><td>Total Office Expense </td><td style="text-align: right;"> $ 3,300.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 3300 / 33300 = <span style="font-weight: bold;">9.9 cent per ton </span><br> +</div> + +<br> +<table style="width: 530px; height: 144px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Cost of Ammonia at </td><td> 2 cent per ton </td><td style="text-align: right;"> $ 666.00</td></tr> +<tr><td>Cost of Oil and Waste at </td><td> 2 cent per ton </td><td style="text-align: right;"> $ 666.00</td></tr> +<tr><td>Cost of Water at </td><td> 3 cent per ton </td><td style="text-align: right;"> $ 999.00</td></tr> +<tr><td>Cost of Salt at </td><td>1/2 cent per ton </td><td style="text-align: right;"> $ 166.50</td></tr> +<tr><td>Plant Maintenance and Repairs </td><td><br> +</td><td style="text-align: right;"> $ 1,500.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 1500 / 33300 = <span style="font-weight: bold;">4.5 cent per ton </span><br> +</div> + +<br> +[14]<br> +<br> +<br><span style="font-weight: bold;"> +OVERHEAD CHARGES: </span><br> +<br> +<table style="width: 521px; height: 200px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>8 per cent interest on $150,000.00 investment </td><td style="text-align: right;"> $ 12,000.00</td></tr> +<tr><td>8 per cent interest on value of land ($7,000.00) </td><td style="text-align: right;"> $ 560.00</td></tr> +<tr><td>8 per cent interest on $5,000.00 working capital </td><td style="text-align: right;"> $ 400.00</td></tr> +<tr><td>3 per cent depreciation on $150,000.00 </td><td style="text-align: right;"> $ 4,500.00</td></tr> +<tr><td>Insurance (estimated) </td><td style="text-align: right;"> $ 700.00</td></tr> +<tr><td>Taxes (estimated) </td><td style="text-align: right;"> $ 1,360.00</td></tr> +<tr><td>Total overhead charges </td><td style="text-align: right;"> $ 19,520.00 </td></tr> +</tbody> +</table> + +<br> +<div style="margin-left: 40px;"> +or 19520 / 33300 == <span style="font-weight: bold;">68.7 cent per ton</span><br> +</div> + +<br> +Total Expense $ 52,298.50 <br> +<br> +<div style="margin-left: 40px;"> +or 52298.50 / 33300 = <span style="font-weight: bold;">$1.57 per ton </span><br> +</div> + +<br> +Divided as follows: <br> +<table style="width: 279px; height: 60px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Overhead charges </td><td style="font-weight: bold; text-align: right;"> 68.7 cent</td></tr> +<tr><td>Manufacturing Cost </td><td style="text-align: right;"><span style="font-weight: bold;"> 98.3 cent</span> </td></tr> +</tbody> +</table> + +<br> +<br> +[15] <br> +<br> +<br> +<br> +<br> +OTTO LUHR<br> +CONSULTING ENGINEER<br> +&<br> +HERMAN FRIEDL <br> +ARCHITECT <br> +<br> +ICE MAKING SYSTEM <br> +154 W. RANDOLPH STREET, CHICAGO <br> +<br> +<br> +<br> +[Transcriber's Note]<br> +<br> +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.<br> +<br> +There are no dates included in this document but a Google search of "Otto Luhr" produced these items:<br> +<br> +<div style="margin-left: 40px;"> +Mechanical and Refrigerating Engineer's Handy Book; Otto Luhr; 1913.<br> +<br> + +Automatic refrigerating liquid feeder and regulator; United States Patent 1725875; 8/27/1929.<br> +<br> + +Refrigerator car; United States Patent 1642882; 9/20/1927.<br> +</div> + +<br> +Since the title page states "Patent Applied For", this document was probably published around 1925. <br> +<br> +Note the prices quoted for materials and labor:<br> +<br> +<div style="margin-left: 40px;"> +Coal, $5.00 a ton. [In 2009, about $100/ton, down from $300 in 2008.]<br> +<br> + +Unskilled Labor, $6.00/day; that's DAY, not HOUR.<br> +<br> + +Skilled Labor, $8 to $10/day<br> +<br> + +Electricity, $0.009/KWH [my latest bill (in 2009) was $0.1317/KWH]<br> +</div> + +<br> +Note the job titles in the attached documents: Barnmen, Washers, Blacksmiths <br> +<br> +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.<br> +<br> +[End Transcriber's Note]<br> +<br> +<br> +<img style="width: 721px; height: 563px;" alt="" src="images/p0017pic.jpg"><br> +<br> +<br> +<img style="width: 587px; height: 721px;" alt="" src="images/p0018pic.jpg"><br> +<br> +<br> +DETROIT CREAMERY COMPANY <br> +ORGANIZATION <br> +<br> +1 -- Board of Directors <br> +2 -- Operating Committee<br> +<br> +<table style="width: 532px; height: 595px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Harry A. McDonald </td><td>President</td></tr> +<tr><td>Nelson J. Dessert </td><td>Vice president</td></tr> +<tr><td>Carl F. Siclaff </td><td>Vice president</td></tr> +<tr><td>Harry J. Weigand </td><td>Treasurer & Comptroller</td></tr> +<tr><td>Jerome H. Remick</td><td> Ice Cream Sales & Service</td></tr> +<tr><td>J. Harry Brickley</td><td> Retail Milk Sales</td></tr> +<tr><td>Oliver G. Spaulding</td><td> Legal Department</td></tr> +<tr><td>Richard L. Baire </td><td>Advertising</td></tr> +<tr><td>Frank McVeigh</td><td> Purchasing Department</td></tr> +<tr><td>Ben F. Taylor</td><td> Ice Cream Production</td></tr> +<tr><td>Ben F. Taylor </td><td>Ice Cream Delivery</td></tr> +<tr><td>Edward C. Krahl </td><td> Henry St. Production</td></tr> +<tr><td>Doc Grayson </td><td> Laboratory</td></tr> +<tr><td>John Kostuch </td><td> Plant Engineer - Maintenance</td></tr> +<tr><td>John Kostuch </td><td> Power & Refrigeration</td></tr> +<tr><td>J. Harry Watson </td><td> Transportation</td></tr> +<tr><td>J. Harry Watson </td><td> Shops</td></tr> +<tr><td>H. Terry Snowday </td><td>Wholesale Milk Sales</td></tr> +<tr><td>Carl O. Tuttle </td><td> Butter Department</td></tr> +<tr><td>Tom Wood </td><td> Credit & Collections</td></tr> +<tr><td>J. McWilliams </td><td> Detroit Creamery Farms </td></tr> +</tbody> +</table> + +<br> +<br> +TREASURER & COMPTROLLER <br> +Harry J. Weigand <br> +<br> +Accounting - Detroit Creamery & Subsidiaries <br> +Loans & Contracts - Detroit Creamery & Subsidiaries <br> +Appropriations - Detroit Creamery & Subsidiaries <br> +Banks - Detroit Creamery & Subsidiaries <br> +Account Dept Personnel - Detroit Creamery & Subsidiaries <br> +Credits & Collections <br> +Corporate Records <br> +Purchasing Department <br> +Legal Department <br> +<br> +<br> +PLANT ENGINEERING--MAINTAINANCE <br> +POWER and REFRIGERATION <br> +<br> +John Kostuch (Chief Engineer) <br> +<br> +Paul Culver (Consulting) <br> +Norman Mitehell (Technical) (Advisory) (Dept. Head) <br> +<br> +HENRY STREET (MAINTAINANCE) <br> +James Crunnley (In Charge) <br> +(a) Electrical & General (Ray Casson) <br> +(b) Conveyors, Bottle Washers, Fillers, Cappers (Howard Strauss) <br> +(c) All other Machinery (Assign Mechanics)<br> +<br> +HENRY STREET (POWER & REFRIGERATION) <br> +Harry Hollenbeck (In Charge) <br> +(a) Engineers <br> +(b) Firemen <br> +<br> +MAIN PLANT (MAINTAINANCE) (POWER & REFRIGERATION) <br> +John Kostuch (In Charge) <br> +<br> +<br> +REC. STATIONS & MFG. PLANTS <br> +John Kostuch (Chief) <br> +Elmer DeWitt(Asst) <br> +Frank Mortimer (Mech) <br> +C. S. McBride (Production Dept.) <br> +<br> +SUBSIDIARY COMPANIES <br> +John Kostuch (Chief)<br> +Paul Culver--Norman Mitchell--Dept. Head <br> +<br> +MACHINE SHOP (MAIN PLANT) <br> +John Kostuch (In Charge)<br> +<br> +<br> +TRANSPORTATION & SHOPS <br> +J. Harry Watson <br> +<br> +<table style="width: 417px; height: 592px;" border="0" cellpadding="2" cellspacing="2"> + +<tbody><tr><td>Garages </td><td> Detroit Subs. (Advisory)</td></tr> +<tr><td>Auto Shops </td><td> Detroit (Met. Area)</td></tr> +<tr><td><br> +</td><td> Subs. (Advisory)</td></tr> +<tr><td>Paint Shops </td><td> Detroit & Subs.</td></tr> +<tr><td>Electrical Shops </td><td> Detroit Subs. (Advisory)</td></tr> +<tr><td><br> +</td><td style="vertical-align: top;"><br> + </td> +</tr> +<tr><td>Carpenter Shops </td><td> Detroit & Sub. (Advisory)</td></tr> +<tr><td><br> +</td><td style="vertical-align: top;"><br> + </td> +</tr> +<tr><td>Stables </td><td> Detroit (Advisory)</td></tr> +<tr><td>Barnmen </td><td> Sub. (Advisory)</td></tr> +<tr><td>Washers</td><td style="vertical-align: top;"><br> + </td> +</tr> +<tr><td>Blacksmiths</td><td style="vertical-align: top;"><br> + </td> +</tr> +<tr><td><br> +</td><td style="vertical-align: top;"><br> + </td> +</tr> +<tr><td>Wagon Shops </td><td> Detroit & Subs</td></tr> +<tr><td>Harness Shops </td><td> Detroit & Subs.</td></tr> +<tr><td>Plumbing Shops </td><td> Detroit</td></tr> +<tr><td>Sign Shop </td><td> Detroit & Subs.</td></tr> +<tr><td>Tin Shop </td><td> Detroit & Subs.</td></tr> +<tr><td>Special Delivery and Trucking </td><td> Detroit (Main)</td></tr> +<tr><td>Branch Trucking</td><td style="vertical-align: top;"><br> + </td> +</tr> +<tr><td>Special Trucking</td><td style="vertical-align: top;"><br> + </td> +</tr> +</tbody> +</table> + +<br> + + + + + + + +<pre> + + + + + +End of the Project Gutenberg EBook of Manufacturing Cost Data on Artificial +Ice, by Otto Luhr and Herman Friedl + +*** END OF THIS PROJECT GUTENBERG EBOOK MFG. 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You may copy it, give it away or +re-use it under the terms of the Project Gutenberg License included +with this eBook or online at www.gutenberg.org + + +Title: Manufacturing Cost Data on Artificial Ice + +Author: Otto Luhr + Herman Friedl + +Release Date: July 11, 2009 [EBook #29375] + +Language: English + +Character set encoding: ASCII + +*** START OF THIS PROJECT GUTENBERG EBOOK MFG. COST DATA--ARTIFICIAL ICE *** + + + + +Produced by Don Kostuch + + + + +Manufacturing Cost Data +ON Artificial Ice + +MADE IN ACCORDANCE WITH + + +OTTO LUHR +CONSULTING ENGINEER +& +HERMAN FRIEDL +ARCHITECT + +ICE MAKING SYSTEM + +PATENT APPLIED FOR + +154 WEST RANDOLPH STREET +CHICAGO, ILL. + + + +Ice for Commercial Purposes + +Ice for commercial purposes is obtained in two ways: either by cutting +during the winter time from our lakes and rivers and storing in large +Ice Storage Houses located alongside, or by freezing pure clean water +by means of artificial refrigeration. + +All authorities are agreed that artificial ice is more sanitary than +natural ice and it is only a matter of time when the use of natural +ice will be prohibited except in special cases when the purity of its +source of supply is beyond doubt. + +Our improved method of making artificial ice will cut the labor cost +down to the minimum and will enable the manufacturer to profitably +sell artificial ice at the price natural ice can be harvested. The +logical result thereof will be the building of a large number of +modern ice plants all over the country to supply the market with +artificial ice in place of the present natural ice. + +We do not claim any wonders for our system but believe that the +following points of advantage will convince any practical ice +manufacturer that the labor cost has been cut in two. + + First. We pull a complete row of the full width of tank at one time. + + Second. Our air supply is permanently connected to the cans and the + supply to each can can be regulated, if required. + + Third. We have a continuous air supply to the cans during freezing + as well as during thawing, dumping and filling. Our air supply never + ceases. + + Fourth. Our air is automatically cooled down to the temperature of + the brine in the tank thereby eliminating all possibility of + moisture in the air pipes. + + Fifth. Our cans are held in a solid frame of steel work and are + connected to the crane from the time the cans are pulled until they + are put back into the tanks, thereby doubling the life of the cans. + +We give herewith data covering the cost of manufacturing ice and will +guarantee that under reasonably fair management the number of men +required will not be exceeded. + +Do not fail to carefully analyze the following cost data. They may seem +extremely low but a thorough study of our system will prove them to be +very conservative. + +[1] + + +NUMBER ONE + +Manufacturing Costs Per Ton of Ice +Using Electric Power at Present Chicago +Rates for Power and Labor + +Capacity of plant, 240 tons of ice per day, using 2692 cans of 400-lb. +capacity. + +18000-ton storage house. + +Average current requirement for freezing one ton of ice, including +storage cooling and all auxiliaries, 55 K. W. hours. + +Average cost per K. W. hour, .9 cent. + +Current cost per ton of ice, 55 x .9, equals 49.6 cents. + +Assuming one month's shut-down for inspection and repairs, the total +output of 240 tons of ice for 333 days amounts to 79,920 tons, or +roughly speaking 80,000 tons of ice. + +Adding 1/2 cent per ton of ice for the required heating, the total +power cost of making 80,000 tons of ice is (80,000 x .50) + + $ 40,000.00 + +ENGINE ROOM LABOR COST: + +1 chief engineer per day $ 10.00 + +3 engineers per day $ 8.00 + +Total per day $ 34.00 + +365 days at $34.00 equals $ 12,410.00 + + +or 12410 / 80000 = 15.62 cents per ton + + +[2] + + +ICE PLANT LABOR COST: + +3 men pulling ice and setting + it up in store-room. per day $ 6.00 + +3 men in store-room per day $ 6.00 + +1 shipping clerk per day $ 8.00 + +Total labor per day $ 44.00 + +365 days at $44.00 equals 16,060.00 + +For filling the winter +storage house and taking +the ice out of it will +require 3 additional men +for five months, +equals 150 days x $18.00, equals $ 2,700.00 + + Total Ice Plant Labor Cost Equals $18,760.00 + +or 18670 / 80000 = 23.46 cents per ton + +240 tons of ice equal 1200---400-lb. cans. As 24 cans are pulled at +one time it requires 1200 / 24 = 50 pulls per day, or one pull every +29 minutes. The ice-puller has therefore ample time to set up all ice +pulled in storage house as directed. + +Cost of Ammonia at 2 cent per ton $ 1,600.00 + +Cost of Oil and Waste at 2 cent per ton $ 1,600.00 + +Cost of Water at 3 cent per ton $ 2,400.00 + +Cost of Salt at 72 cent per ton $ 400.00 + +Plant Maintenance and Repairs $ 3,500.00 + + +or 3500 / 80000 = 4.37 cent per ton + + +OFFICE EXPENSES: + +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 / 80000 = 10 cent per ton + + +[3] + + +OVERHEAD CHARGES: + +8 per cent interest on + $350,000.00 investment $ 28,000.00 + +8 per cent interest on + value of land ($20,000.00) $ 1,600.00 + +8 per cent interest on + $10,000.00 working capital $ 800.00 + +3 per cent depreciation on + $350,000.00 $ 10,500.00 + +Insurance (estimated) $ 1,500.00 + +Taxes (estimated) $ 3,500.00 + +Total $ 45,900.00 + +or 45900 / 80000 = 57.375 cent per ton + +Total Expense $134,570.00 + +or 134570 / 80000 = $1.68.215 per ton + +Divided as follows:-- + + Manufacturing cost including office expense $ 1.10.840 + + Overhead charges $ 0.57.375 + + +ICE SALES ASSUMPTIONS: + +Month Ice Ice sold Ice stored Ice Sold Total Ice + produced direct per day from storage stored in 30 + per day per day daily days + +January 240 65 175 5250 + +February 240 65 175 5250 + +March 240 115 125 3750 + +April 240 165 75 2250 + +May 240 300 60 + +June 240 400 160 + +July 240 400 160 + +August 240 400 160 + +September 240 350 110 + +October 240 200 40 1200 + +November 240 140 100 3000 + +December None 65 65 + + Tons 20700 + Less Tons 1950 + Total Tons 18750 + + +During the month of December, the Ice Plant will be shut down for +overhauling and repairs, and part of the ice stored during November +will be sold in December, therefore, requiring a total storage +capacity of 18,750 tons, of which 750 tons will be stored in the +ante-room and 18,000 tons will be stored in the big winter storage. + + +[4] + + +NUMBER TWO + +Manufacturing Costs Per Ton of Ice Using +Electric Power at Present Chicago Rates for Power and Labor + +240 TON CAPACITY PER DAY + +No Storage House for Surplus Ice + +ICE SALES ASSUMPTIONS: + Tons per day Total Tons +January 65 1,950 +February 65 1,950 +March 115 3,450 +April 165 4,950 +May 240 7,200 +June 240 7,200 +July 240 7,200 +August 240 7,200 +September. 240 7,200 +October 200 6,000 +November 140 4,200 +December 65 1,950 + + Total output tons 60,450 + + +NOTE--These sales can only be realized if the dealer has at least +18,000 tons of natural ice on hand to enable him to take care of the +family trade during the hot months. + +If no large supply of natural ice is on hand hardly 50,000 tons can be +sold, thereby increasing the cost per ton considerably. + + +POWER COST: + +Due to numerous starting and stopping of compressor during the slack +months the maximeter charges will be higher and therefore it must be +assumed that 60 K. W. hours will be required per ton of ice instead of +55 K. W. hours for continuous consumption. + +60 K. W. hours per ton of ice at .9 cent per K. W. hour equals 54 +cents per ton. Adding 1/2 cent per ton for the required heating the +power cost for making 60,450 tons of ice equals 60,450 x 54.5 cents, +equals $ 32,945.25 + + +[ 5 ] + + +ENGINE ROOM LABOR COST: + +1 chief engineer per day $ 10.00 + +3 engineers per day $ 8.00 + +Total per day $ 34.00 + +365 days at $34.00 equals $ 12,410.00 + +or 12410 / 60450 = 20.54 cent per ton of ice + + +ICE PLANT LABOR COST: + +(Using present method of pulling ice) + +May, June, July, August, September and October require: + +6 ice pullers per day $ 6.00 + +3 air men per day $ 6.00 + +6 storage house men per day $ 6.00 + +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.] + +Exterior Cross Section +In connection with +Otto Luhr +Consulting Engineer +& Herman Fridel +Architect +Ice Making System +Patent Applied For + + +[9] + + +NUMBER THREE + +Manufacturing Costs Per Ton of Ice Using +Steam Power at Medium-Sized-Town Rates for Labor + +160-ton capacity per day. + +1,728--400-lb. cans. + +333 days continuous full output. + +12,000-ton storage house. + + +COST OF POWER: + +A modern, highly efficient and economical steam driven high speed +compressor plant must be installed so as to get the maximum power out +of coal. The boiler room will contain two 250-H. P. water-tube boilers +with automatic stokers and coal bin overhead holding two weeks' supply +of coal. Steam pressure 175 lbs. As the firing of the boilers is +automatic and requires practically no work on the part of the +engineers, no firemen are needed. Ashes will also be removed +automatically. The engine room equipment will consist of two 175-ton +high speed compressors, direct connected to two Simple Condensing +Una-flow Engines; also two generators, two cooling tower water pumps, +two air compressors, switchboard, etc. All to be equipped with the +latest labor and power-saving devices. + +Equipped as above, 25 tons of refrigeration can be easily obtained +from one ton of ordinary 12,500 B T U coal. 1.8 ton of refrigeration +is required to produce one ton of ice including the required cooling +of storage house. + +Therefore the power cost of making one ton of ice with coal at $5.00 +per ton equals $5.00 divided by 25/1.8 = 37 cent. (One cent per ton +of ice is added for heating of dipping tank water.) + +Assuming one month's shut-down for inspection and repairs, the total +output of 160 tons of ice for 333 days amounts to 53,280 tons of ice. + +The total power cost of making 53,280 tons of ice is therefore, +53,280 x 37 cent = $ 19,713.60 + + +[10] + + +ENGINE ROOM AND ICE PLANT LABOR COST: + +1 chief engineer per day $ 8.00 + +3 engineers per day $ 6.00 + +1 shipping clerk per day $ 6.00 + +3 men in Storage House per day $ 4.00 + +Total per day $ 44.00 + +365 days at $44.00 per day equals $ 16,060.00 + +Additional labor cost for putting + 12,000 tons into winter storage and + taking out at $4.00 per day $ 1,200.00 + +Total Labor Cost $ 17,260.00 + +or 17260 / 53280 = 32.4 cent per ton + +Engineers will do their own firing of boilers and will pull all the +ice. One pull required every 43 minutes. + +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 / 53280 = 6.2 cent per ton of ice + + +Cost of Ammonia at 2 cent per ton $ 1,065.60 + +Cost of Oil and Waste at 2 cent per ton $ 1,065.60 + +Cost of Water at 3 cent per ton $ 1,598.40 + +Cost of Salt at 1/2 cent per ton $ 266.40 + +Plant Maintenance and Repairs $ 2,200.00 + + +or 2200 / 53280 = 4.1 cent per ton + + +[11] + + +OVERHEAD CHARGES: + +8 per cent interest on + $220,000.00 investment equals $ 17,600.00 + +8 per cent interest on + value of land ($10,000.00) $ 800.00 + +8 per cent interest on + working capital ($7,500.00) $ 600.00 + +3 per cent depreciation on + $220,000.00 $ 6,600.00 + +Insurance (estimated) $ 1,000.00 + +Taxes (estimated) $ 2,000.00 + +Total overhead charges $ 28,600.00 + +or 28600 / 53280 = 53.7 cent per ton + +Total Expense $ 75,069.60 + +or 75069.60 / 53280 = $ 1.409 per ton + +Divided as follows: + + Overhead charges $ 0.53.7 + + Manufacturing Cost (total) $ 0.87.2 + + +[12] + + +NUMBER FOUR + +Manufacturing Costs Per Ton of Ice Using Steam Power at +Medium-Sized-Town Rates for Labor + +100-ton capacity per day. + +1,080--400-lb. cans. + +333 days continuous full output. + +7,600-ton Storage House. + + +COST OF POWER: + +A modern, highly efficient and economical steam driven high speed +compressor plant must be installed so as to get the maximum power out +of coal. The boiler-room will contain two 200-H. P. water-tube boilers +with automatic stokers and coal bin overhead holding two weeks' supply +of coal. Steam pressure 175 lbs. As the firing of the boilers is +automatic and requires practically no work on the part of the +engineers, no firemen will be needed. Ashes will also be automatically +removed. The engine room equipment will consist of two 100-ton high +speed compressors, direct connected to two Simple Condensing Unaflow +Engines; also two generators, two cooling tower pumps, two air +compressors, switchboard, etc. All to be equipped with the latest +labor and power-saving devices. + +Equipped as above, 25 tons of refrigeration can be easily obtained +from one ton of ordinary 12500 B T U coal. 1.8 tons of refrigeration +is required to produce one ton of ice, including the cooling of the +storage house. + +Therefore, the power cost of making one ton of ice with coal at $5.00 +per ton equals $5.00 divided by 25/1.8 = 37 cent. (One cent per ton of +ice is added for heating of dipping-tank water.) + +Assuming one month's shut down for inspection and repairs, the total +output of 100 tons of ice for 333 days amounts to 33,300 tons of ice. + +The total power cost of making 33,300 tons of ice is therefore, +33,300 x 37 cent, equals $ 12,321.00 + + +[13] + + +ENGINE ROOM AND ICE PLANT LABOR COST: + +1 Chief Engineer per day $ 8.00 + +3 Engineers per day $ 6.00 + +2 Storage House Men per day $ 4.00 + +Total per day $ 34.00 + +Total 365 days at $34.00 per day $ 12,410.00 + +Additional labor cost for putting + 7,500 tons into winter storage + and taking out at $4.00 per day $ 750.00 + +Total labor cost $ 13,160.00 + +or 13160 / 33300 = 39.52 cent per ton + + +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.] + +[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 Treasurer & Comptroller +Jerome H. Remick Ice Cream Sales & Service +J. Harry Brickley Retail Milk Sales +Oliver G. Spaulding Legal Department +Richard L. Baire Advertising +Frank McVeigh Purchasing Department +Ben F. Taylor Ice Cream Production +Ben F. Taylor Ice Cream Delivery +Edward C. Krahl Henry St. Production +Doc Grayson Laboratory +John Kostuch Plant Engineer--Maintenance +John Kostuch Power & Refrigeration +J. Harry Watson Transportation +J. Harry Watson Shops +H. Terry Snowday Wholesale Milk Sales +Carl O. Tuttle Butter Department +Tom Wood Credit & Collections +J. McWilliams Detroit Creamery Farms + + + +TREASURER & COMPTROLLER +Harry J. Weigand + +Accounting - Detroit Creamery & Subsidiaries +Loans & Contracts - Detroit Creamery & Subsidiaries +Appropriations - Detroit Creamery & Subsidiaries +Banks - Detroit Creamery & Subsidiaries +Account Dept Personnel - Detroit Creamery & Subsidiaries +Credits & Collections +Corporate Records +Purchasing Department +Legal Department + + +PLANT ENGINEERING--MAINTAINANCE +POWER and REFRIGERATION + +John Kostuch (Chief Engineer) + +Paul Culver (Consulting) +Norman Mitehell (Technical) (Advisory) (Dept. Head) + +HENRY STREET (MAINTAINANCE) +James Crunnley (In Charge) +(a) Electrical & General (Ray Casson) +(b) Conveyors, Bottle Washers, Fillers, Cappers (Howard Strauss) +(c) All other Machinery (Assign Mechanics) + +HENRY STREET (POWER & REFRIGERATION) +Harry Hollenbeck (In Charge) +(a) Engineers +(b) Firemen + +MAIN PLANT (MAINTAINANCE) (POWER & REFRIGERATION) +John Kostuch (In Charge) + + +REC. STATIONS & MFG. PLANTS +John Kostuch (Chief) +Elmer DeWitt(Asst) +Frank Mortimer (Mech) +C. S. McBride (Production Dept.) + +SUBSIDIARY COMPANIES +John Kostuch (Chief) +Paul Culver--Norman Mitchell--Dept. Head + +MACHINE SHOP (MAIN PLANT) +John Kostuch (In Charge) + + +TRANSPORTATION & SHOPS +J. Harry Watson + +Garages Detroit Subs. (Advisory) +Auto Shops Detroit (Met. Area) + Subs. (Advisory) +Paint Shops Detroit & Subs. +Electrical Shops Detroit Subs. (Advisory) + +Carpenter Shops Detroit & Sub. (Advisory) + +Stables Detroit (Advisory) +Barnmen Sub. (Advisory) +Washers +Blacksmiths + +Wagon Shops Detroit & Subs +Harness Shops Detroit & Subs. +Plumbing Shops Detroit +Sign Shop Detroit & Subs. +Tin Shop Detroit & Subs. +Special Delivery +and Trucking Detroit (Main) +Branch Trucking +Special Trucking + + + + + + +End of the Project Gutenberg EBook of Manufacturing Cost Data on Artificial +Ice, by Otto Luhr and Herman Friedl + +*** END OF THIS PROJECT GUTENBERG EBOOK MFG. 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