A. FACTORY OVFRHJEA


Executive Salaries (Production)
Supervision (Forenrr.i)
Indirect Labor
Floor 3oys Salaries
Da Rc.air Mar
Factory Office Slaries
Buyers Salaries
Receiving Salaries (Direct Materials)
Stockroom Salaries (Direct :Tatzrials)
Foreign Buying E.xmiense (For Direct Haterials)
Factory Suiplies (Oil, Deltinb, Paring Knives, ITeedles, Emery
Wheels, etc.)
Dies, Small Tools, and Parts
Machine Re'airs
Machine Rentals
Royalties
De-ireciation of Machinery :nid Equi-mient (Except on completely


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I



I

I


 idle ;ma.cninery and equipnient)
 Deprcciution of Factor; 3uilding (Except on completely idle
 buildings)
 Amortization of Leasehold Improvemen-.ts (Exce:pt on completely idle
 improved proicrty)
 Porters End Cleaners
 Light Factory
 Heat
 Power
 Water
 Factor,,, Trucking i
 Rent Factory
 Local Texes
 Power House labor
 Insurance Fire, Com-en-sation, Misc.
 Protection- Electric, Pavroll.
 Watcbrnan Salaries
 Factory Traveling Ex--ense
 Sundry Factory EL-e:ese

3. COST OF REPAIRS TO 3AGS MI

 Repairing of ba&s li.s always been an item of considerable expense
to the industry. The actual cost of labor and materials consumed in |
re-)airin; ba&s together with hcndlin; anid forwarding charges (two ways)' .;
is rarely if ever, included in the original costs. Yeverthcless, in i
some cases, this item amounts to as much as 2, of the sales. It is ',
important that this item of c-xense be figured in the cost of the :
bags as an overhead crcnse.


The following items go to ma'e-c uir the cost of repairs:


9811


Cost of Direct Materi.ls used for repairs
Cost of Direct Labor in r.aking repairs
Handling of repairs clerks, wra)-ping
 correspondence, etc.
Forwarding charges from and to customer
 Totrl Cost of Rea.irs


$ xx
xx

xx
XX
xx