Identifier: canadianwood22 (find matches)
Title: Canadian wood products industries
Year: 1922 (1920s)
Authors:
Subjects: Furniture industry and trade Woodworking industries
Publisher: Don Mills, Ont. : Southam-MacLean Publications
Contributing Library: Fisher - University of Toronto
Digitizing Sponsor: University of Toronto

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perating the machine equip-ment and housing it and the workmen. It is express-ed as a flat rate per direct man-hour. 4. Bench Burden is rill cost—exclusive of directworkmens wages—of operating the bench depart-ment and housing the equipment and workmen. Italso is expressed as a flat rate per direct man-hour.W here a crew of painters and finishers are steadilyemployed for filling, staining, shellacing, etc.. a Fin-ishing Burden per direct man-hour should be estab-lished. However, in the absence of a sufficient vol-ume of such work, finishing is considered simply asbench work. 5. Commercial Burden is all cost occurring afterthe manufacturing processes have been completed;that is, all warehousing, delivery mo outgoingfreight), selling, general office, and administrativeexpenses. Commercial Burden is expressed as a per-centage of Factory Cost, which is Direct Materialplus S ard and Kiln Burdens. Plus Direct l abor, plusLabor Burdens. Canadian Woodworker and Furniture Manufacturer 55 0
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V c 3 13X J- i-> 0) o ax: 3 o wm XS (0 a-S ^ x:c ^ Jo O o*^ u Na c n i £ a 3o o oO 3 6 u k J « oM w ; ° d §xi £ c Q* u tn X)O £ u tnXI u o El- -M 2 c v ■M o 3 M >. > >XI i-3 ■n wv ^ 5 > D. o E ° O m 3 J! 18 u o 56 Canadian Woodworker and Furniture Manufacturer Explanation of the Chart Throughout the chart, where the terms Materialand Labor accur, they signify Direct Material andDirect Labor. All other terms, symbols, etc., oc-curring on the chart are self-explanatory. Observethat each firms total cost for the year is illustratedgraphically in three ways, first, by rectangular grad-uations representing dollar values for each compon-ent unit of material, labor, and burden, second, thesecomponent units or sub-factors are combined intotheir three main factors—material, labor, and burden—and likewise are charted in rectangular graduationsfor dollars expended ; third, each firms annual totalcos

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