Cost item 



Basis for allocation 



Variable Costs 



Salaries 



Wages: 



Drayage and receiving 



Redrying 



Packing 



Coopering and shipping 

 Maintenance 

 Utilities 



Office supplies 

 Repairs and maintenance 

 Hogshead material 

 Other operating expenses 

 Fixed Costs 

 Redryers 

 Receiving 



Other buildings and office buildings 

 Threshing buildings and equipment 

 Boiler 



Prizing press 

 Scales 

 Jacks 

 Sticks 



Quality control 

 Office furniture and equipment 



Volume of green-weight tobacco weighted 

 by labor use 



Weighted on green-weight basis 



As allocated in company records (strip 

 includes threshing) 



As allocated in company records 



Dry-weight basis 



Company records and green-weight basis 



Weighted by time and equipment used 

 for different processes 



Green-weight basis 



Green-weight basis 



Dry-weight basis 



Green-weight basis 



Allocated by machine use 



Green-weight basis 



Green-weight basis 



All to threshing 



Same as utilities 



Dry-weight basis 



Green- and dry-weight basis 



Green-weight basis 



Leaf 



Weighted according to usage 



Green-weight basis 



12 



