SHINGLES AND SHAKES 359 



By dividing the daily labor charge ($37.00) by the daily output (200,- 

 000 shingles) the charge per thousand shingles is found to be $0,185. 

 The fixed charges, including maintenance, interest, watchman, insurance, 

 taxes, depreciation, ofSce expenses and night watchman come to $0.16 

 per thousand and the raw material in the form of logs at $1,125 

 per thousand. The total charges, therefore, may be summarized as 

 follows: 



Item. Cost per M. 



Shingles. 



Daily labor $0,185 



Piecework 0.32 



Fixed charges or overhead o. 16 



Raw material (logs) delivered 1125 



Total cost of production $1 . 79 



The average selling price over a given period based upon 50 per cent 

 " clears " and 50 per cent " stars " was $i.86| per thousand. This left, 

 therefore, a net profit to the operator of $0,075 per thousand. The 

 annual net earning on the 50,000,000 output would amount to $3750. 



The following is a summary of costs together with the number of 

 men employed at a single mill in Washington where the raw material 

 was received in the bolt form. 



The following itemized daily costs were observed at this mill : 



Item. Daily Charges. 



8 cords of bolts at $6.00 per cord $48.00 



2 knots sawyers at $4.50 per day 9.00 



I shingle packer at $4.50 4 . 50 



I sawyer and filer 10 . 00 



3 laborers at $2.50 7 . 50 



I engineer 2 . 50 



Depreciation and miscellaneous expenses 3 . 00 



Total daily charge $84 . 50 



This mill received an average of about $2.00 per thousand for their 

 shingles and the mill turned out 50,000 shingles per day, making the gross 

 daily income $100. Deducting the above daily expense of $84.50, 

 there was a net daily income of $15.50. The average cost of the manu- 

 facture of shingles at this mill was, therefore, $1.69 per thousand shingles. 



The removal of the tariff on shingles by the Federal Government has 



