We will take the kilogram-molecule for our unit, and for this purpose we multiply up the Acid Orange charge given on p. 113 by 10,000.

Fr.

173 kgs. Sulphanilic acid at 70 cts. per kg.. . . . .

121.10

60 kgs. Sodium carbonate at 7 cts. (Swiss price, 10 cts.) . . .

4.20

144 kgs. β-Naphthol at 95 cts. per kg. . . . . .

136.80

144 kgs. Caustic soda lye (300 Be.) at 6 frs. per 100 kg. . . .

8.64

no kgs. Sulphuric acid at 2.70 frs. (Swiss 4.0) . . . .

2'97

70 kgs. Sodium nitrite at 51 frs. per 100 kg. . . . . .

35.70

250 kgs. Sodium carbonate at 7 cts. per kg. . . . . .

17.50

800 kgs. Ice at 80 cts. per 100 kgs. ......

6.40

200 kgs. Salt at 1.40 frs. (Swiss, about 3.50) . . . .

2.80

Total •••••••••

336.11

Yield about 400 kgs. concentrated product; containing salt and soda as impurities.

Fr.

Labour, 12 hours at 80 cts. .....

9.60

Running expenses based on dry concentrated product, per 100 kgs.: -

Drying 400 kgs. at 8 frs. per 100 kgs.

. 32.00

Mixing and grinding, at 4 frs. per 100 kgs.

. . 16.00

Air, steam, water, power, at 4 frs. per 100 kgs.

. 16.00

Total ..........................................

.. .. 73.60

The dye-house expenses are either charged up to the process or to the general account. In the opinion of the author only the expenses of the standardizing dye-house should be included, the cost of the upkeep of the "propaganda" dye-house being allocated to the general propaganda and advertising account. These latter expenses are much larger than those for the standardizing dye-house, and logically they should be kept as separate items.

We include here, therefore, only the manufacturing charges, which we may estimate at about 1.80 francs per 100 kgs. of finished product, which equals 7.20 frs.:

Fr.

Dye-house charges . . . . . . . .

7.20

Other charges . . . . . . . .

73.60

Total of "On costs," excluding general works expenses

80.80

Total first costs of Acid Orange A, excluding general works charges, for 400 kgs. ......

336.11

Total . . . . . . . .

416.91

In addition there must be added certain other charges, usually termed general works expenses, which are made up from the following items: railway, cleaners, etc., stores, care of the factory (porter, night-watchman, etc.). The costs of the analytical and works laboratories are also included, but not the salaries of the research chemists.

This figure may vary very considerably according to the amount of the turnover. Usually these general expenses may be estimated at about 5-7 % of the value of the finished dye. Occasionally with products which are meeting with keen competition, smaller expenses will be charged up to them, but such matters are, of course, essentially for the Sales Department, and are decided by the managerial staff.

In the present case, therefore, we may assume that a figure of 6 % may be taken to cover these general on-costs, 6 % of 416.91 frs. = 25.02 frs., so that the actual cost price of the pure product is 441.93 frs. per 400 kilos., or about 1.10 franc per kilo. This product is then reduced to standard strength by means of salt as mentioned on p. 216.