proportions of warp and filling in each. The only exceptions, to the above, are where any portion of the warp or filling is dyed, either as raw stock or in yarn, the costs of these operations being shown fully on cost sheets G and H. In the costs of the three kinds of blankets, A, B, and C, a certain portion of the filling is dyed in raw stock, and in CS and D G goods, certain per cents of the warp yarns are dyed. These percentages are given below, and will be designated as table M. In A blanket, eight per cent of the filling is colored. In B blanket, ten per cent of the filling is colored. In C blanket, twelve per cent of the filling is colored. In CS goods, fifty-four per cent of the warp is colored yarn. To work out cost of the colored goods we will take for example CS. The picking as before explained is .001 per pound. The cost of the warp carding, the roving being No. 2.75 (per table A), plus four per cent for shrinkage and forty-six one hundredths of a pound being in a pound of cloth is .0032. The cost of filling carding, the roying being No. 2, is (per cost sheet A) .0062, adding fifteen and one half per cent shrinkage, equals .0072, fifty-four one hundredths of this being .0039, representing the cost of filling carding. Warp spinning of No. 20's (per cost sheet B) is .0078, to which add four per cent for shrinkage, and the result is .0081; forty-six one hundredths of a pound would cost forty-six one hundredths of .0081.0037. Filling spinning, No. 14's, the cost (per cost sheet C) is .0086, to which add eleven and three tenths per cent for shrinkage, and it equals .00957. There being fiftyfour one hundredths of a pound of filling in the cloth, then fiftyfour one hundredths of .00957.0052 as cost of filling yarn in CS cloth. The cost of spooling would be (per cost sheet D) .0034+1% for shrinkage, would equal .00343; forty-six one hundredths of a pound would cost forty-six one hundredths of .00343 = .0016. The cost of warp and dressing would be (cost sheet F) .0059 +11% for shrinkage, equals .00656. As there is but forty-six one hundredths of a pound of warp in a pound of cloth, forty-six one hundredths of .00656 would equal .00301 as cost of warping and dressing. The cost of balling and beaming No. 20 warp (see cost sheet E), balling .0033, beaming .0105 .0138, to which add six per cent for shrinkage; this would be .0146 cost per pound, as only fortysix one hundredths of a pound of warp is in the goods, and only fifty-four per cent of all the warp is colored; then fifty-four per cent of forty-six one hundredths of a pound would equal weight of the warp yarn, in one pound of cloth that is beamed and balled. This equals twenty-five one hundredths of a pound at a cost of .0146.0036 as the cost of balling and beaming in one pound of CS cloth. Cost of dyeing and drugs used in No. 20's warp yarn on CS cloth (as per cost sheet G) is .017; add to this twenty per cent for shrinkage, and it equals two cents per pound; as only twenty-five one hundredths of a pound of warp is dyed, then twenty-five one hundredths of .02 .005 as the cost of dyeing and drugs. The cost of weaving this cloth (see cost sheet I) is .0263 per pound; add two and one fourth per cent, and it equals .0269. The cost of napping the cloth is (per cost sheet J) .002+1% for shrinkage equals .00202. The cost of cloth finishing department on CS cloth (see cost sheet K) is .0034, to which add one per cent for shrinkage, and it equals .00343. We have now all the elements of labor cost entering into the CS goods, as follows: — proportions of warp and filling in each. The only exceptions, to the above, are where any portion of the warp or filling is dyed, either as raw stock or in yarn, the costs of these operations being shown fully on cost sheets G and H. In the costs of the three kinds of blankets, A, B, and C, a certain portion of the filling is dyed in raw stock, and in CS and D G goods, certain per cents of the warp yarns are dyed. These percentages are given below, and will be designated as table M. In A blanket, eight per cent of the filling is colored. In B blanket, ten per cent of the filling is colored. In C blanket, twelve per cent of the filling is colored. In CS goods, fifty-four per cent of the warp is colored yarn. To work out cost of the colored goods we will take for example CS. The picking as before explained is .001 per pound. The cost of the warp carding, the roving being No. 2.75 (per table A), plus four per cent for shrinkage and forty-six one hundredths of a pound being in a pound of cloth is .0032. The cost of filling carding, the roying being No. 2, is (per cost sheet A) .0062, adding fifteen and one half per cent shrinkage, equals .0072, fifty-four one hundredths of this being .0039, representing the cost of filling carding. Warp spinning of No. 20's (per cost sheet B) is .0078, to which add four per cent for shrinkage, and the result is .0081; forty-six one hundredths of a pound would cost forty-six one hundredths of .0081.0037. Filling spinning, No. 14's, the cost (per cost sheet C) is .0086, to which add eleven and three tenths per cent for shrinkage, and it equals .00957. There being fiftyfour one hundredths of a pound of filling in the cloth, then fiftyfour one hundredths of .00957.0052 as cost of filling yarn in CS cloth. The cost of spooling would be (per cost sheet D) .0034+1% for shrinkage, would equal .00343; forty-six one hundredths of a pound would cost forty-six one hundredths of .00343 .0016. The cost of warp and dressing would be (cost sheet F) .0059 +11% for shrinkage, equals .00656. As there is but forty-six one hundredths of a pound of warp in a pound of cloth, forty-six one hundredths of .00656 would equal .00301 as cost of warping and dressing. The cost of balling and beaming No. 20 warp (see cost sheet E), balling .0033, beaming .0105.0138, to which add six per cent for shrinkage; this would be .0146 cost per pound, as only fortysix one hundredths of a pound of warp is in the goods, and only fifty-four per cent of all the warp is colored; then fifty-four per cent of forty-six one hundredths of a pound would equal weight of the warp yarn, in one pound of cloth that is beamed and balled. This equals twenty-five one hundredths of a pound at a cost of .0146.0036 as the cost of balling and beaming in one pound of CS cloth. Cost of dyeing and drugs used in No. 20's warp yarn on CS cloth (as per cost sheet G) is .017; add to this twenty per cent for shrinkage, and it equals two cents per pound; as only twenty-five one hundredths of a pound of warp is dyed, then twenty-five one hundredths of .02 = .005 as the cost of dyeing and drugs. The cost of weaving this cloth (see cost sheet I) is .0263 per pound; add two and one fourth per cent, and it equals .0269. The cost of napping the cloth is (per cost sheet J) .002+1% for shrinkage equals .00202. The cost of cloth finishing department on CS cloth (see cost sheet K) is .0034, to which add one per cent for shrinkage, and it equals .00343. We have now all the elements of labor cost entering into the CS goods, as follows: It may not be clear to some why the cost of the warp roving and yarn, and filling roving and yarn, are worked out separately, yet it is of considerable importance that this be done. As for illustration, take a class of goods requiring No. 30 warp by 51⁄2 filling. The roving for No. 30 warp is made on three processes of roving machinery and is No. 6 hank; the roving for No. 5 filling is No. 1 hank, and is spun direct from slubber roving. This naturally puts considerable expense into the warp carding per pound, over the cost of the filling carding, or to further illustrate, by looking at table N, at the cost of warp carding in X cloth it will be noted it is twenty-two one hundredths of a cent per pound, while the filling carding cost thirty-two one hundredths of a cent per pound, while in DG cloth the warp carding costs sixty one hundredths and the filling only thirtyseven one hundredths. Other extreme peculiarities are also noticeable; for example, in table L, the nearest proportion in weight of warp and filling in any cloth is in DG, where there is fifty-one per cent warp and forty-nine per cent filling, while to the other extreme is C blanket where the warp is but thirteen per cent and the filling is eighty-seven per cent of the weight of the goods. It is in these extreme variations where the foregoing method of computation seems adaptable. That this system is of no special advantage to the ordinary mill, on plain work and few grades of cloth, is quite evident ; and its merit lies more particularly in working out the costs in plants making a large variety of cloth, and notably so where the goods made are of peculiar organization. This system has been in use in colored goods mills with success; and it, or some equally accurate system, should be used by all mills having a diversified output. It is not quite safe, in these days of close management and competition, to use any method based on average numbers or weights; nor to rely on the judgment of any one or more persons, of whatever experience, to "guess" at costs. |
