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. 

 General superintendency and officers' salaries . . 



Office salaries 



Insurance and taxes 



Selling 



Interest on investment 



Miscellaneous, including travel 



Postage, printing, telephone, telegraph 



Incidentals 



Cost per Ton. 



55 

 52 

 24 

 09 

 65 



31 

 12 



06 



Total. 



■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. 



