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 materials 

 Other operating expenses 

 Fixed costs 

 Redryers 



Receiving 



Other buildings and office buildings 



Threshing buildings and equipment 



Boiler 



Prizing press 



Scales 



Jacks 



Sticks 



Volume of green -weight tobacco weighted 

 by labor use 



Weighted on green-weight basis to re- 

 flect 30-percent cost for looseleaf 

 over bundle tobacco 



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 used 



Green-weight basis 



Green-weight basis 



Dry-weight basis 



Green-weight basis 



Weighted to reflect 15 -percent reduced 

 capacity for redrying loose leaves 



Weighted to reflect 30-percent more 

 space used to receive and store loose 

 leaves 



Green-weight basis 



All to threshing 



Same as utilities 



Dry-weight basis 



Green- and dry-weight basis 



Green-weight basis 



Bundle tobacco 



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