46 FOREST PRODUCTS 



COST OF PRODUCING SULPHITE PULP 

 Items. Cost per Ton. 



Wood $16.59 



Mill labor 3.61 



Sulphur 3 . 24 



Machine repairs and supplies " 2 . 09 



Machine labor (repairs) i .30 



Power, heat and light i . 29 



Yard labor 63 



Fuel 44 



Limestone 36 



Oil, grease, etc 14 



Stable and teams .29 



Repairing buildings .38 



Miscellaneous expenses 51 



Total manufacturing expenses $35-24 



To the above general items may be added the general expenses which 

 are not usually included in the cost of manufacturing but which are 

 obviously part of the total expenditures. These items are as follows: 



Items. Cost per Ton. 



General superintendency and officers' salaries $ .55 



Office salaries 52 



Insurance and taxes i . 24 



Selling 09 



Interest on investment 1.65 



Miscellaneous, including travel 31 



Postage, printing, telephone, telegraph 12 



Incidentals. . 06 



Total $4-54 



Adding the general expenditures and the manufacturing expenses the 

 total expenditures amounted to $39.78 per ton of unbleached sulphite 

 pulp. 



At the time these cost figures were obtained sulphur cost $25.00 per 

 ton gross, f.o.b. mill, limestone, $.80 per ton net, f.o.b. mill, and coal 

 $3.40 per ton gross, f.o.b. mill. 



