PROFITS PROM MANUFACTURE OF ICE CREAM 323 



I manager $ 250.00 



1 ice cream maker, $100 per month 150.00 



2 helpers at $70 per month 180.00 



I can washer 90.00 



I man for handling sweet cream go.oo 



I bookkeeper .■ 100.00 



I order clerk 90.00 



1 shipping clerk 90.00 



2 drivers for wholesale at $90 per month 180.00 



Total cost per month 1,220.00 



Total cost per day 40.66 



Cost per gallon manufactured 00.0678 



It is not entirely fair to charge all of the above expenses 

 against manufacturing, as part of the manager's and book- 

 keeper's salaries and the entire salary of the order clerk and 

 dri\'ers should be charged against the selling expenses. In a 

 factory of the above size the manager will take entire charge of 

 selling. Therefore the cost of $0.0678 per gallon should be under- 

 stood to be the cost of labor for manufacturing and selling, 

 except the traveling expenses for the soUcitor which are not 

 included. 



2. The Retail Plant. — The cost of manufacturing and selling 

 at retail is greatly increased due to extra cost of labor, cost of 

 deUvery and bookkeeping, and shrinkage of ice cream. There- 

 fore in making the retail prices such factors should be consid- 

 ered. 



n. Cost of Power. — The cost of power may be determined 

 on the basis that a lo-gallon batch freezer will require about 2 

 horse power. An ice crusher will require from 3 to 5 horse 

 power. 



in. Cost of Ice and Salt. — The cost of ice and salt for 

 freezing, for hardening, repacking in the hardening tank, and 

 repacking for shipment amounted to 7 1/2 cents ger gallon for 

 the entire year's business in a factory where an average of 500 

 gallons were manufactured daily during the summer season. 

 The ice was figured at a cost of $3 per ton and the salt at $7 per 



