248 COST ACCOUNTING AND ESTIMATING. 



returned hours on similar work ; to these hours are applied the current averaged hourly earn- 

 ings of the particular plant, giving the labor in money value. 



Joiner work is calculated in board feet and necessitates a knowledge of the kind of ma- 

 terials and dimensions ordinarily used for carlins, studs, sills, plates, internal and external 

 sheathing, straight and diagonal bulkheads and for the various items of furniture. Hardware, 

 fastenings, glass, etc., are listed and priced, unless the time is insufficient, when they are 

 taken by comparison with other work. As with steel, the quantities of lumber are trans- 

 ferred to the cost sheet, due allowance made for wastage, current unit rates of lumber are 

 applied, giving the estimated cost of this material. The labor in hours is estimated, based 

 upon the corresponding prices per board foot obtained in similar work. 



Carpenter work is calculated in the same manner as joiner work, but, in addition to the 

 number of board feet, hneal feet are calculated, since the labor is best applied on the basis 

 of the lineal feet as laid by the carpenters. 



The amount of paint is calculated in pounds, based upon the extent of the surface cov- 

 ered, treating separately the imder-water body, the ordinary steel work, the joiner work and 

 the varnishing and decorating. While cement amounts to a considerable item in the displace- 

 ment, it does not involve much cost, and this is usually approximated, taking into considera- 

 tion the size of the vessel. 



The hull piping, including cargo oil mains, fire main, drainage and plumbing, is calculated 

 in detail from a single line sketch plan made to suit the special requirements. The number 

 and weight of flanges, fittings and valves are listed and the pipe is calculated in pounds, sepa- 

 rate quotations being received for the plumbing fixtures themselves. 



A similar procedure is followed in ventilation where this is an elaborate system ; other- 

 wise, the ordinary engine fire-room and hold ventilators are obtained by applying quantities 

 derived from similar work. The costs of doors, hatches, airports, hand rails and deck cov- 

 erings are obtained by counting, or calculating the number and size from the plans, and 

 applying to the quantities, so obtained, prices and weights derived from similar work. 

 After applying to such systems as steering gear, warping gear, anchor gear, boat gear, 

 etc., the prices of auxiliaries received from the subcontractors, the remaining items are esti- 

 mated by comparison with similar work. Masts, spars and rigging are calculated in detail — 

 that is, the number of pounds of structural steel, the number, diameter and length of booms, 

 the lineal feet of wire rope, the pounds of running rigging and the number and size of vari- 

 ous blocks required. 



The galley and deck outfit in some cases is very elaborate, and complete schedules are 

 often forwarded to subcontractors for silverware, glassware, linen, bedding, etc., and these 

 prices are applied. 



The machinery quantities are figured in detail and in the same units as the material is 

 purchased. Within the time limit it is of course impossible to calculate the weights of each 

 casting, such as cylinders, columns, bedplates, condenser heads, etc. ; and in some shipyards 

 the weights of such items are derived from an empirical formula, applying coefficients from 

 the nearest similar work. For those shipyards which have a sufficient staff to enable weights 

 and quantities to be classified and standardized, excellent results are obtained with a mini- 

 mum amount of time. Curves are developed for the various types of cylinders giving the 

 weights for any diameter and stroke one series for high pressure cylinders with piston 

 valves; another series for intermediate pressure cylinders with one piston valve, with two 

 piston valves, and with slide valves; and a similar series for low pressure cylinders with 

 various types of valves. Similar curves are developed for all parts of the main engine, in- 



