SELLING LUMBER 229 



Belting 061 



Planing mill knives 'and heads 037 



Twine 023 



Machine shop 038 



Incidentals 117 



Total $1.007 



The Cost from Dollies to Car, which comes under the shipping 

 department, means that this department takes this lumber as it 

 stands behind the machines on lumber buggies and trucks it around 



to the cars, the sheds, or the outer yards. 



Cost from 

 Superintendence .$0.072 D'ollies 



Trucking and loading 302 to Car 



Tram and shed repairs 021 



Truck repairs 005 



Incidentals 010 



Demurrage 003 



Total $0.413 



Taking lumber from pile in dress shed or car 25c to 40c per 

 M. Doubtless a great many of you salesmen have not considered 

 the time consumed and the cost of twine in the bundling of lum- 

 ber. This is an item that costs the manufacturer $0.0203 per M on 

 all lumber shipped through planing mill, whether bundled and tied 

 or not. The cost of sisal, like soda, has doubled in value since the 

 war began, and the cost of twine, which is made from sisal, has 

 tripled in value. You may use the following expense as a basis 

 of bundling and tying: 



Bed slats $0.254 



1x4 9 ft. car siding 087 



Flooring, ceiling, siding, car lining, 8 to 20 



ft. . . 066 



1x4 10 or 20 ft. car siding 063 



1x4 and 6 in. 5 ft. car lining or rfg. . . . .171 

 These costs also vary depending upon how fast feed machines 

 are running and whether or not the grader has time to do the work 

 himself. 



The Cost of Resawing, 36^ c per M. 



The resawing of any grade of lumber, with the exception of Re-Sawing 

 B and Better, unless the stock is well manufactured, degrades the and Ri PP in S 



