G. F Wetzel.

Machine hour rate method of distribution of factory indirect expense online

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the order. In the cost accounting department,
the running order numbers (which are also the
L. C, He's.) will also be the accounting classi-
fication numbers, which automatically group the
operating and repair charges, and simplify the
work of obtaining the loading hourly rates, or



1.5



machine hour rate,

* Certain parts of the plant equipment '
which are not strictly machines have been assign-
ed !• C. Ho's, for the purpose of furnishing
running order He's., accounting classification
Ho*s,, and a means of apportioning certain
charges.



E.l



I MIH LOADING OLASSIFIOATIOE.

1 Pressure (presses, steam hammers, etc.)

2 — Rotation (lathes, etc.)

3— Drilling & Boring (drill press, boring mills,
etc.)

4— Shaping (milling machines, shapers, planers,
etc.)

5— Heating (furnaces, welding equipment, etc.)

6 — Cutting (shears, saws, etc.)

7— Grinding (all grinding equipment.)

8 — Fluid handling equipment (pumps, "boilers,
tanks, accumulators, etc.)

9— Miscellaneous (plant transportation, motors,
hoists, blowers, etc.)

SUB-CLASSIglOATIOK .

1 —Pressure.

10- Unclassified.

11- Hammers

12- Hydraulic presses,

13- Hydraulic presses..

14- Punch presses.

15- Hand presses.

16- Sheet metal machines ( except shears &

punches. )



8.E

2- -Rotation. ' ,

20- Unclassified.

21- Engine lathes (motor drive)

22- Engine lathes (line shaft drive)

23- Engine lathes.

24- «5pe<:. boring lathes.

25- Turret lathes.

26- Special purpose lathes.

27- Miscellaneous lathes.

28- Cutting-off machines.
3 — Drilling & Boring.

30- Unclassified.

31- Sensitive feed drill press.

32- Power feed drill press.

33- Radial drill.

34- Boring mills.
4- Shaping.

40- Unclassified.

41- Milling machines.

42- Planers.

43- Shapers.



IC -



2.3



5- Heating,
, 50- Unclassified.

51- Preheating furnaces.
5S- Billet heating farnaces,

53- Annealing furnaces.

54- Heat treating furnaces.

55- Forges.

56- Acetylene V/elding & Cutting.
. 57- Pyrometers.

6 — Out ting.



60- Unclassified.

61- Shears.

62- Metal saws.

63- Saws other than metal.
7- grinding.

70- Unclassified.

71- Floor grinders.

72- Tool grinders,

73- Power feed grinders.

74- Surface grinders (hand feed)



2.4

8- ?l-aicL Handling Equipment.

80- Unclassified.

81- Steam pumps.

82- Electric pumps.

83- Air compressors.

84- Blowers.

85- Accumulators.

86- Boilers.

87- Tanks.

88- Feed water heaters.
9 — Miscellaneous.

90- Unclassified.

91- Motors (including generators, motor

switches & controllers.

92- Slectric air & hand hoists & trolleys &

monorail system.

93- Electric traveling cranes.

94- Jib cranes fhand and electric) Uote:-

Hoists on hand cranes are 92-

95- Locomotive & locomotive cranes.

96- Industrial trucks.

97- Hand cars, etc.

98- Conveyor system.



2.5



DETAILED SU]B-CLASSIFIGATI01\\
i — PRESSUHB.

10- Unolassified,

101 Forging dies.

102 Hammer forging tools (tongs, etc.)

103 Press forging tools.

104 Car wheel press.

105 Tension & compression testing machines.

106 Inspection gauges and tools.

11- Hammers .

111 Steam drop hammers 18" x 44" to 24" x 44".

112 Steam forge hammers 20" x 64" to

24" X 60".

113 Steam forge hammers 8" to 16" Bore.

114 Steam fracturing hammers,

12- Hydraulic Presses.

121 Forging Presses (water pxQl backs. )-

750 Tons.

122 Forging Presses (water pull backs. )-

1200 Tons.

123 Forging Presses (steam pull backs. &

intensifiers)-1000 Tons.



8.6



13- Hydraulic Presses.

131 Straightening press.

132 Small machine shop press,

133 Hydraulic jacks.

14- Punch Presses ) power)

141 Trinming presses.

142 Hole punching presses (power)

15- Hand Presses.

151 Forging press (machine shop)

162 Small punching presses (sheet metal)

16- Sheet metal machines (except shears & punches)

161 Break (tending)

162 Sheet roller.

163 Seam & bead rollers.
2 — ROTATION.

20- Unclassified.

201 Line shaft units drawing more than one

machine, including countershafting,
pullies, "belts, etc., except belts to
machine which are charged to machines.

202 Gauging machines.

203 Centering machines,

204 Bolt & pipe threading machines.



2.7

fel- Engine Lathes (motor drive.) <

211 Under 19" x 10 '-0".

E12 19" X 10 '-0" to 22" x 12 '-0".

213 22" X 14" to 26" x 20 '-0".

214 27" X 12" to 32" x 20»-0".

215 30" X 22" to 36" x 28 '-0".

216 42" X 22" to 42" x 28»-0".

217 48" X 32^-0".

218 60" X 36 '-0".

22- Engine lathes (line -shaft drive)

221 Under 19" x 10 '-0".

222 19" X 10 '-0" to 32" x 12 '-0".

223 22" X 14" to 26" x 20 '-0".

224 27" X 12" to 32" x 20 '-0".

225 30" X 22" to 36" x 38»-0".

226 42" X 20" to 42" x 22»-0".

227 48" X 32*-0",

23- Engine Lathes (not assigned.)

24- Turret Lathes.

241 Hand screw machine.

242 10" X 60" to 15" x 10»-0" turret lathe

(heavy duty)



/



2.8



243 Bullard vertical turret lathes,
25- Special Purpose Lathes.

251 Profiling lathe (reciprocating tool

carriage actuated by cam) S.P. Co. make

252 Bridge ford lathe with S. F. Co. profil-

ing 12" X 20".

253 Amalgamated douhle tool carriage.

254 30" X 14 '-0" Bridge ford double tool

carriage (for axles)

256 Center drive axle lathe.

256 Special Boring lathe 26" x 14 '-0".

27- Miscellaneous Lathes.
271 Wood turning lathe.

28- Cutting-off I^Iachines.

281 S. F. Co. Axle cutting-off machine.
3 — DRIILIIIG & BORIKG.

30- Unclassified.

301 Drilling tools.

302 Motor drilling machine (chuck or motor

shaft . )

31- Sensitive Feed Drill Press.
311 Sipp 12" Overhung.



2,9



3E- Pov;er Feed Drill Press,

381 Baker Bros. Heavy Duty.
3S2 H. B. P. 26".

323 Aurora 32".

324 Holehog heavy drilling machine.

33- Radial Drill.

331 N. B. P. 5'-0".

332 Reed Prentice 6*-0".

34- Boring: Mills.

341 7»-0" Mies.

342 48" X 48" Colbum.
4 — SEAPIRG.

40- Unclassified.

401 Miller planer & shaper tools.

402 Slotter.

403 Jointer (wood)

41- Milling Machines.

411 Universal miller (motor driven)

412 Universal miller (line shaft drive)

413 Vertical miller (Becker #6.)

414 Heavy duty vertical miller (motor
drive )



\



2.10

^ 42- Planers,

421 Under 36" x 36"

422 36" 2 36" x 10»-0".

423 42" X 42" x 12»-0".

424 48" X 48" x 10 '-0",

425 48" X 48" x 14 '-0" and 16»-0".

426 60" X 60" X E6'-0".
43- Shapers,

431 24" - 30" motor driven.

432 24" - 30" line shaft drive.

50- Unclassified.

501 Electric furnaces.

502 Gas tempering furnaces.

51- Preheating: Furnaces.

511 Oil fired furnaces (doors)

52- Billet Heating Furnaces.

521 Double oil fired 6 door.

522 Continuous, oil fired.

523 Coal fired forging furnaces.

524 Oil fired forging furnaces.



2,11

5S- Annealing Furnaces,

531 6* -9" X 10 '-0" over fired - Oar type

532 8»-0" X 12 '-0" " " n n
633 Tate- Jones 13 '-6" x 24 '-0".

54- Heat Treating.

541 Horizontal underfired semi-muffle

accurate temperature, 6*-0" x 12 '-0".

542 Horizontal Underfired semi -muffle

accurate temperature furnace
3'-0" X 6»-0".

543 10 '-0" vertical furnace, centrifugal

type.

544 15*-0" vertical furnace, centrifugal

type.

545 35*-0" vertical furnace, centrifugal

type.

546 Small oil fired furnaces.

547 Coolers.

55- Forges.

551 Coal forges.

552 Anvils.

56- Welding.

561 Acetylene generating & distributing system.

562 Welding outfit, including torch (Ho. of

torch.)



2.12



6— CUTTING.

60- Unclassified.

601 Wood trimming machine (hand).

61- Shears.

611 Billet shear.

612 Sheet metal straight blades.

613 Sheet metal circle shear.

62- Metal Saws.

621 Peerless high speed hack saw.

622 Racine high speed hack saw.
62S Zwick Kut hack saw.

624 Band saw.

625 Vertical saw (Oliver)

63- Saws other than Metal.

631 ¥/ood band saw.

632 Wood circular saw.
7 — GRINDING.

70- Unclassified.

71- floor Grinders.

711 Direct motor, 2 wheel.

712 Belt drive, 1 and 2 wheel.



2.13



' 72- Tool Grinders, '

721 Gisholt, (swing tool holder)

722 Yankee tool grinder,

723 American twist drill grinder.
75- Power F eed.

731 Wilmarth & Morraan Universal (belt

drive )

732 Horton universal (belt drive,)
74- Surface Grinders (hand feed) .

741 Wilmarth & Morman surface grinder,
8 — FLUID HAIJDIOG BQUIPMBITT.
80- Unclassified.

801 Hydraulic high pressure piping

system,

802 Water piping system ( except hydraulic )

803 Steam piping system (live & Exhaust)

804 Air (Compressed) piping system.

805 Fuel oil piping system.

806 Cutting compound piping system,

807 Quenching oil & water piping system

(includes cooling tower),

808 T/ater softener.



£•14



Bote:- 801 - 806 includes valves,
separators; traps, strainers, etc«, but
end at connection to any equipment bear-
ing another L, C. No,

-1- Steam Pumps.

811 Boiler feed piston rod packed.

812 Boiler feed outside plunger packed.

813 Circulating.

814 Compoxmd low pressure.

815 Oil unloading piunps.

816 Fuel oil high pressure pumps.

817 Vacuum pumps.

818 Hydraulic pumps.
8E- Electric Pumps.

821 Hydraulic pxunps over 1" water piston

drain.

822 i^draulic pumps 1" or under water

piston drain,

823 Triplex water pumps.

824 Motor driven fuel oil pumps.

825 Unlaoding oil pumps.

826 Centrifugal pumps.



E.15



03- Air Compressors. ,

831 Motor driven.

832 Steam driven.

84- Blowers.

841 Blowers requiring 5 H. P. or less.

842 Blov/ers requiring 5-10 H. P.

843 Blowers requiring 10-25 H. P.

(except G. B.)

844 Blowers requiring over 25 H. P.

(except G, B.)

845 G. E. Co. high pressure blowers.

85- Acoximulators.

851 12" Bore - 5000# Accumulator.

86- Boilers.

861 Coal fired boiler ( horizontal tubular)

862 Waste heat boiler ( horizontal tubular)

863 Vertical boilers.

87- (Tanks.

871 All non-pressure steel tanks.

872 All pressure steel tanks.

873 All concrete tanks 8 vatSf



2.16



88- Peed Water Heaters. ,

1 ————————

881 750 H. P. Weljster, open heater.

882 500 H. P. Webster,' open heater.
9 — MISOELIAHBOUS

90- Unclassified.

901 Electrical distributing system.

902 Forging conveyor.

903 Billet conveyor.

904 Benches (work)

91- Motors. (Including generators, motor

switches and controllers.)

911 10 H. P. or less D. C.

912 10 to 25 H. P. D. 0.

913 Over 25 H. P. D. 0.

914 10 H. P. or less A. C.

915 10 to 25 H. P. A. 0.

916 Over 25 H. P. A. C.

917 D. C. variable speed controllers.

918 A. 0. oil switches & starters.

Hote:- Above does not apply to
traveling crane motors. Knife
switches and ordinary D. C. start-
ing boxes will take saise Uo. as motor
with "S" added to serial no. i.e 912-33.



2.17



92- Electrlo Air add Hand Hoists & Trolleys &

Monorail System.

921 Monorail system.

922 Electric hoists (motor)

923 1 to 5 ton chain hoists.

924 Air hoists.

925 Sifting magnets.

93- Electric Traveling: Oranes.

931 Whiting Foundry Equip. Co.

932 Whiting foundry Equip. Co. with

aux. hoists.

94- Jib Cranes.

941 Electric forging cranes.

942 Jib cranes (except elect, forg. )

cranes only, hoists not included.

95- Locomotive & Loco. Cranes.

951 R. R. track system in plant.

952 S. F. Co. R. R. locomotive.

953 Locomotive Cranes.

96- Industrial Trucks.

961 Electrical carrying truck (Stor. 3att.)

962 Electric crane truck (Stor. Batt.)



2.18



97- Hand Cars, etc.

971 Flanged wheel cars (on rails.)

972 Q?railers and trucks.



3.1



, RUHMINg 0RD3R HUIBBRS.

INSTRUOTIOHS.
When repair parts, materials for tools,
oil, waste and other expense supplies are
needed, the requisition will be given a num-
ber taken from the list of running order num-
bers, or if not found there, the L, C, No, on
the machine to be supplied. There will be
two types of requisitions, (1) for material
carried in stock, and (E) for material not
carried in stock, and which must be ordered.
Requisitions for material carried in stock
when properly filled out, i. e. stating pur-
pose of the material, the machine number or
L. C. No. on which it will be used, date of
issue, the proper running order No. and de-
partment, will be honored by the store keeper.
Requisitions for material not carried in
stock will be made on form 90 (issued in book
form) and forwarded to the store keeper as a
notice to obtain the material and a copy will



2.8

be retained on file "by the department issuing
the order, until the material is received. Up-
on notice that the material is in stock, a re-
quisition made out on Form 17 (issued on Sf-" x
4" sheets in tablets) will be presented to the
store keeper who will issue the material.

All expense labor performed on shop
orders, will be done on job numbers lyi^ich will
be numbered in the same maimer as the requisi-
tions for material. Labor such as janitors,
watchmen, chip wheelers, etc. will not require
shop orders.

As an example of the use of the above, in
repairing a boring bar for an Amalgamated lathe,
No, ZX 241-6, the requisition for the steel used
will be numbered XZ 241, as will the job ticket
on which the labor will be done. In the case of
repairs to the steam piping system, the requisi-
tions for material will be nxunbered 803 (the num-
ber which has been assigned to the steam piping
system) and the order on which the work is done



3^3



will be numbered 803, In order to properly
divide the shop expense, it will be necessary
that the men working on the various piping
systems, on the electrical system, etc. do
their work on the proper running job or order
numbers as described, drav/ing their material
in the manner described. The running order
numbers only apply to repairs and maintenance
and not to any work which involves additions
to the plant.

RUMHIHQ ORDER HUMBERS.
Note:- Use these numbers where they apply,
and when the right number cannot be found in this
list, use a number from the machine classifica-
tion list. The rujining order numbers only apply
to maintenance and repairs and not to any work
which involves additions to the plant.

101 - Gorging dies, including piercers, tips,

etc.

102 - Hammer forging tools.

103 - Press forging tools.



3.4



201 - Line shaft imits (line shafts, counter-
shafts, pulleys, belts, etc., except
belts to machines.

ElO - Lathe tools & cutting off tools.

S40 - Boring bars and boring lathe tools.

301 - Drilling tools (drills, hollow drills,
boring mill tools)

401 - Miller, planer and shaper tools.

510 - Preheating furnaces.

520 - Billet heating furnaces.

530 - Annealing furnaces.

640 - Heat treating.

550 - Forges.

561 - Acetylene generating and distributing
system.

620 - Saw blades.

710 - Grinding wheels.

801 - Hydraulic high pressure piping system.

802 - V/ater piping system, except hydraulic.

803 - Steam piping system (live & exhaust)

804 - Compressed air piping system.

805 - Fuel oil piping system.

806 - Cutting compound system.

807 - Quenching oil and water piping system

(includes cooling equip.)



3.5



810 - Pumps & accumulators. ,

850 - Boilers.

901 - Electrical distributing system (ine^-udes

meters, s\id.tchb cards , fuses, wiring
liglits, etc. not carrying other I. 0.
Ho., except additions to plant.)

902 - Conveyor system.

903 - Billet conveyors & fracturing equip. ,

except hammers & motors.

904 - Buckets, carrying frames, etc. for handl-

ing material & forgings.

910 - Motors, generators, oil switches & D. 0.
variable speed controllers.

930 - Electric traveling cranes.

940 - Jib cranes.

950 - Locomotive & locomotive cranes and track
system.

960 - Industrial trucks (electical)

970 - Hand trucks & cars.

996 - Inspection and inspection supplies, except
tools & gauges (106)

998 - Office supplies (for general factory office,

engineering and drafting, time office,
laboratory.

999 - Waste, oil, grease and stationary & miscell-

aneous department supplies not chargeable
to another number, (for departments only)



3.6



1001 - Building repairs & maintenance.

I '

These numbers are consistent with the
general numbering plans and list of the loading
classifications (section 2.-) In addition to
this list, the machine L. C. No's, will be used
as running order numbers, where the charge be-
longs to a machine, or group.

All requisitions for expense supplies
(i* e. supplies not going into the product) must
carry a running order oumber, and all orders for
work in connection with repairs, maintenance, re-
placements for breaJiage or waar will carry
corresponding numbers. These numbers will be
assigned by the foreman or his authorized representa-
tive from the list given or from the L. C. JHo.
of the machine or group to which the order is
chargeable and must show on the time cards of
the men doing the work.

It will be necessary that each order or
requisition in addition to the number mentioned,
give the specific machine or group, number when



3.7

ipossible and the liature of the labor or use of
the supplies.

The following description will erplain
the items coming tinder the running order numbers
and how the charges are apportioned :-
liBSORIPTIOg OF ITEMS UNDER RUEKJgg ORDBR ITOIBERS.
Bote:- the running order numbers apply only
to repairs and maintenance and not to any work
which involves additions to the plant, or addition-
al plant value.

101. Forging Dies, All orders covering
labor and material on forging dies will be given
number 101, including new dies, repairs to old,
adapting old dies to new work, storage and handl-
ing charges. The charge under 101 will be appor-
tioned among the hammers and presses as the tool
charge. In the case of piercing tips or other
supplies or very special dies, which are high in
cost, arerapidly used up, and cannot fairly be

distributed over the group, their charge will be
deducted from the amount which is spread over



3.8

tlie other machifies and included in the rates
of the machines requiring the special supplies,
so that there will "be a special rate for these
machines.

102« Hammer Forging Tools. Tongs,
clamps and other forging tools used on the
hammers will he made on requisitions and orders
numbered 102, The charges for these will be
spread over the hammers.

10S» Press Forging Tools. Tongs, clamps
and other forging tools used on the presses will
be made on requisitions and orders numbered lOS.
If to be used on one particular press, charge to
that press (by machine number) otherwise the
charge will be spread over the presses.

201. Line Shaft Units. Line shaft units
is taken to mean the line shaft, counter shafts,
belts, pulleys, hangers, clutches, belt shifters,
in fact everything, except the belts driving the
machines, (which are charged to the machines)
which are run by one motor, and are used to drive



3.9



two or more machines. Countershafts and belt-,
ing used on one machine only will "be charged
on orders bearing the L. G. Ko. of the machine.
Includes maintenance and repairs on belts, bear-
ing, etc. This will be charged to the machines
in proportion to power used.

210. lathe Tools. Tools used on engine and
turret lathes and hand screw machines. These will
be charged as made, the tickets for labor and
material being numbered 210. The charge will be
divided among the machine mentioned. In case
the tools made will be used inter-changeably on
lathes, shapers & planers, charge all under 210.
This charge will then be apportioned among the
classes mentioned.

240. Boring Bars and Boring Lathe Tools.
Boring bars; boring heads, cutters. These will
be charged as made, under 240, being charged to
the proper production center and the charge to
each center being spread over the machines in
that center.



3, 10

301. Drilling Tools. This includes drills,
boring mill tools, hollow drills for test bars,
etc. Charged under 301 as made or purchased, and
spread over the drilling machines in proportion to
the size of the machine.

401, Miller, plane and shaper tools. Handled
same as 210 and 240. Charged under 401 as made or
purchased. The charges under numbers 210, 240,
301 and 401 will be distributed over the respective
groups as the tool charge. In the uase of inter-
changeable lathe, shaper & planer tools, all charged
under 210, a portion of 210 charge will be charged
to 401 in proportion to use.

510-550. Furnaces. Expense supplies for
all furnaces, (gas, oil, coal, typest and forges
(ezoept boiler furnaces) and labor, for repair and
maintenance. Fire brick and cast iron furnace
doors, burner supplies and other repair parts will
be charged as used under the appropriate number,
being carried as stores until used.

561, Acetylene Generating and Distributing
System. All labor and material in connection with



3,11

maintenance and repair of acetylene generator,
piping, torches, drums, etc. will be done under
561 • Replacements due to wear and "breakage will
also "be charged under 561 «

620. Saw Blades, All saw blades such
as hack saw blades, band saws, circular saws will
be charged under 620 as drawn from stores and
used. Charge will be spread over proper produc-
tion centers.

710. Grinding wheels and supplies. Re-
quisitions for these are to be numbered 710, and
the specific machine on which they will be used,
specified if possible. This charge will be spread
over the grinding machines, both productive and
non-productive, the latter going into the depart-
ment charge.

801 to 807 Incl. The various piping systems
including traps, strainers, valves, etc. (pumps not
included) have been assigned L. C. No*s, for the
purpose of deten;[iining the charges for the mainten-
ance and repair on each in order to properly appor-
tion these in the costs for water, air, steam, oil.



3.12



etc. All labor and supplies such as replace-
ments on piping, broken or damaged fittings,
valve -packing, etc. will be done on job tickets
numbered according to the system worked on.
Supplies are to be charged as drawn from stores.
Any new work done such as new pipe lines or ex-
tensions, putting in new valves, etc., which are
not replacements will not be done on these Job
numbers, but on a new number assigned by the
shop clerk.

810. Pumps and Accumulators. All labor
and material used in connection with the mainten-
ance and repair, such as packing, reboring cylin-
ders, replacing worn parts, will be done under
No. 810, always giving the specific machine number
when possible.

860. Boilers. All material needed or
work done on boilers, not regularly performed by
the boiler attendant such as rerolling or replac-
ing tubes, relining furnaces, etc. will be done
on tickets numbered 860. The specific boiler num-



&13



ber must "be given in addition.

901, Electrical Distributing System,
(includes meters, switchboards, fuses, wiring,
lights, etc. not carrying other L. C. Uo's.)
Repairs, maintenance and replacements to the
above will be done on orders numbered 901.
(motors under 910.)

902, All labor and material neededfor
the maintenance and repair on the shell con-
veyor will come uxfer 902.

903, Billet conveyors and fracturing
equipment, (except hammers and motors) includes
all equipment not otherwise provided for, used
in connection v;ith the fracturing of shell
billets, such as billet handling machines at
the fracturing hammers. Repairs and mainten-
ance xmder 903.

904« Buckets, carrying frames, etc, for
handling material and forgings. This includes
the boiler shells used as buckets, frames for
carrying shell billets, etc., except chains and



3.14

hooks, which will be charged to cranes. ,

910. Motors as Generators, Oil switcches
and D. C, Variable Speed Controllers. All
maintenance and repairs to motors and generat-
ors, oil switches and D. 0. controllers will be
done under 910. This includes replacements on
bearings, brushes and burned out coils. Crane
motors will come under 930.

930. Traveling Cranes. Repairs and
maintenance on travelihg cranes wilij. be done
under 930, including motors and controllers,
(any repairs on crane runways will come under
Building Repairs and Maintenance, 1001.) In-
cludes chains, hooks, etc. and annealing them.

950. All repairs and maintenance on
the locomotive, locomotive cranes and track
system will be done under 950.

960. Industrial Trucks. (Elect. Storage
Battery). Repairs and maintenance on the in-
dustrial trucks, such as replacements for worn
or broken parts, repairs or replacements on the


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Online LibraryG. F WetzelMachine hour rate method of distribution of factory indirect expense → online text (page 3 of 4)