9. Lumber and Material Bill for High School. In the grammar schools the lumber is figured by surface measure per square foot and the. form of bill is made as simple as is possible. A high school boy should be able to handle a problem somewhat more in keeping with commercial practice. In addition to the material cost he should keep account of the time expended in making his piece of woodwork so that he may figure the labor cost as well. The small size of the stock used does not admit of the full commercial practice. This, however, ought to be explained to the class at this time. The following form is for High School use:

PRICE LIST, 19— 19—

LUMBER—Quality, 1st, clear, and kiln-dried.

HARDWARE—

For prices on hardware consult Hardware Catalog provided for you.

Figure retail price, that is, figure screws at price per dozen, not price per gross.

WOODFINISH—

Per square foot of surface covered.

LABOR— Per hour.

(Form for high school use)

Bill Of Material

Name_______________________________ Date Begun_______________________________

Class_______________________________ Date Finished_____________________________

Article Extra Hours_____________________________

Instructions

Under "pieces" put the number of parts that are alike.

Under "size" put the various dimensions of pieces. In finding the sizes of the various pieces of lumber, examine the working drawings for finished dimensions, making due additions for tenons, then add 1/4" to the width and 1/2" to the length to allow for cutting out and squaring up. Tho you are to make use of stock mill-planed to thickness, you are to specify the thicknesses from which this mill-planed stock is got. Allow 1/8" for mill-planing.

Remember that length always means along the grain.

Fractions of an inch in width and length are not considered. Neither are fractions of a cent in the final results. If the fraction is 1/2 or over, take the next higher whole number. If it is less than 1/2, drop it. Fractions of an inch in thicknesses that are over l" and fractions of a cent in the price per foot are to be figured as they are.

Lumber is measured by the superficial foot which is l" x 12" x 12". Boards that are less than l" thick are sold by surface measure. In other words, boards less than l" thick are figured for quantity as l" thick.

Standard sawed thicknesses are l", 1 1/4", 11/2", 2", 21/2", 3", 31/2", 4". Thicknesses less than l" necessitate re-sawing these sizes. In some communities the price per square foot for re-sawed stock varies for each difference of 1/4" in thickness.

In figuring, multiply the length by the width by the thickness, by the number of pieces. If any piece is less than l" thick figure it as l". Combine all results that are the same in price per foot. Reduce to square feet by dividing by 144. Reduce decimally and do not carry the result beyond tenths place. Dispose of any fractional part beyond tenths as directed above. Write your result in fractional form that the decimal point may not be overlooked and be the cause of trouble.

The price list gives the price of lumber per 1,000 feet. The price per foot is readily obtainable.

In figuring finish for these cabinet pieces, double the number of feet of stock as given by the stock bill to get the number of feet of finish. This is only an approximate method but is sufficiently accurate for such pieces as are to be made in first year high school, as specified in "Advanced Projects in Woodwork," Group IX.