Document M4ObVKDjmnv3edLJ5x6ZjL4Qy
fV_-
Research Center September 29, 1959
Finance Managers, Pipe Division
Fibre Blend Standards Cost Per Ton System
On September 14 Division Headquarters issued Fibre Blend Standards based on the new formulas M-581 and M-590* the effective date being 8/10/59* The standards were issued as part of Pipe Division - Material Standards.
Based on this revision, standards on the Prefinishing Costing Sheet should be changed accordingly for the month of September.
Since the actual usage of fibre will be valued, based on the old blerfii formulas M-5&7 and 568 (our letters of 8/6 and 8/ll, Accounting For New Fibre Blends), it will also be necessary to value standards on a similar basis in order not to reflect a variation which would be based on price differences.
Attached are Systems sections 2233/TP and 2721/TP and notations of changes . j required to other systems, to incorporate the methods required to account iO*' /for this change.
Statements of Element Costs or Variation Statements will not show separate entries for the credit being received from fibre division for the substitution of new fibre formulas. The credit will be included as part of the costs of fibres.
cc: K. J. Whalen, DEi C. D. Maguire, D93 W. L. Vanderbeek, Manville J. W. Miles, Marrero A. H. Schilling, Stockton A. Harris, Watson J. L. Miller, Waukegan J. E. Hesse, Denison
MTC 013516
e O Pipe Plant
J.. Kaczkowski, Asbestos Fibre Division
Pipe Division Fibre Substitution
Details of the charges to Account 56^1 (inter-division Sales far (Use) ,
responsibility 5009* are shown below for the month of________
, 19___ .
Due to fibre substitution, usage increased/decreased as follower
Increase
Decrease
Grade
Tons
Amount
X * 4y .3 $ X 4T /Sa f
X Blue X 6d /3f. Y
The net charge to Asbestos Fibre Division was $
cc: C. D. Maguire, DHQ
MTC 013517
TONS 01'' OWN-MAKli FlUIUi INVENTORY (Including In Trnnolt)
MTC 013518
TONS OF OWN-MAKE FI HUE INVENTORY ' (Including In Transit)
2S01-54B
MTC 013519
Uti\
9
WIRE DONJN
m DPCJHJM 5-14 ROUSH PLS AOV DETAIL AND REASON VHY ACCT $1102 SHOP 07 TB P32 REFLECTS $47,053 DR IN APRIL ACTIVITY JACKIEVICZ
WIRE 105142039
mMCF 058
N1TC 013520
NVTC 013521
t *.!%.* MW *,
/?<&a)/Location and Division
*------Trade
3T
^ 37 -?/)Jsir"
Total Tons
Honlli
'ItdCost
*"SISSry
AD AK-AM AT
-
A-87 8A
81 78 75 72 69 66
1
63 60
/2$.0 HJ
/2S.0 ZZS,7 2/3 73
1
>Vu*
5K 5M
I*MV>
5-66 5-60
Below 5-60
6-50 6-A0 6-30 A Below
7D 7F
-7K 7M 7R 7TF 7R-AX-3019
8T Total
R-35
; *,
XX /33&7
Vu)
R25-81 -78
a -75
Q -72
Total
*-(
rt o
"rand Total Trial Balance Difference
2931-SAB
^3 7/iM
/3- 2
L /
.
/ . / / j / /
>
^Explain on Revorse Side.
.3 2 zo.o
XX
/03.Z 2.^7.jy
2 .<<>
1 XX I
2 7 976 'At>O07->
*
MTC 013522
"-----\ <\ o 3T
\ \) *i K-4M ill*
tV><J (Including In Transit)
--r--
^ 07
/a)
|_
rv
fX
1
v?
84
Si ?s
75 72 777,/ 2. 6/,*7 69 66 63
60
5K 5M 5-oo
5-60 Beiow 5-60
! !
6- 50 6-40 6-30 6 Below
73 . . ! y!____________ !- T-l ; yy. 1L 7TF
7R-AX-3019
! i 11 1 J1
( ! 1 j |
[fiT I Total
izii. R? 3-81
<y|_ -75
72
ZD.U I ^O.d7
.o"a1 l-i /-?/ Cp
!
ToUj J " om
m'ZuI7~ Co Hi
Inventory Value
1
! !i ii 11 i I ii |1 t
XX (
\23/4Q\ ' ^//^// '<az
Prnnd Total rrr ; .-r, Balance Pi r fcror.cc
2931-54B
^Explain on Rovcrso Sido.
/ "7
MTC 013523
Z6 3CJ 2
/?.*$
/*//%*
TONS 01' OWN-MM& KI11HB INVENTORY (Including In Transit)
Location and Division
Hon Hi
Ai
MTC 013524
WIRE
2/31'
v
NYOJM MANJH
DONJMJM 12/21
WIRE R V SHERBURNE K WHALEN
RE UNFAVORABLE PRICE VARIATIONS FOR FIBRE
JUNE
657
P JULY R AUG
I
V SEP A T OCT E NOV
WIRE
TOTAL
2/31
#V
2425 6322 / /4t*72. 12975 + -3 f W 1298 10152 33829
ROUSH
MCF 053 1936
MTC 013525
/
December 16, 1970
O. C. Eg^feSLOU - Denison G. E. Delong - Green Cove A. Harris - Long Beach J. R. Cran - Manville E. J. Riley - Marrero W. E. Volwiler - Stockton W. A. Sells - Waukegan cc: M. Harris
J. E. Hesse K. J. Whalen
CANADIAN - U.S. DOLLAR EXCHANGE
Division earnings in 1970 have been reduced as a result of the changes in the Canadian exchange rate. These changes, from 92^7. to 967. in June, and 987. in August, were not planned for in our 1970 Profit Plan. As a result, this qualifies as an "unusual item", which I am going to report to the President on January 18th. Would you, therefore, recap the unfavorable price variations that have arisen as a result of the change in exchange rates from 923;7. to in June and to 987. in August. Please send details for the period June through November to arrive here bv vear-end at the latest., with a copy to Kero Whalen. Subsequently follow with December infnTmat-inn as soon after year-end as possible, as it is important that it be in time so that I may meet my January 18th deadline.
R. W. Sherburne RWS/cth
MTC 013526
TONS OF OWN-MAKE FINKF. INVENTORY (Including In Transit)
MTC 013527
TONS OF OWN-MAKE FIBRE INVENTORY (Including In Transit)
MTC 0i3S28
TONS OF OWN-MAKE FIBRE INVENTORY (Including In Transit)
------`ft dp
3T
4D 4 K- 4M 4T
4-87 84 81 78 75 72 69 66 63 60
_ Location and Division _
>
220.0 .yr*/.o
ta. t.
z/A.a SJZ.o
'o
1
5K 5M 5-66 5-60 Below 5-60
6-50
6-30 & Below
7D 7F JK 7M 7R 7TF 7R-AX-3019
81 Total
-
.JB.-35___________
R23-81 ____ -78 ____ -75
-72
39/*
Total
20/6
*
.
/ ,j i.
and Total lal Balance f ferencc
OQM-t/.n
Explain on Reverse Side.
"tTootansl
Mon t>, -faf--'.fJt.
"SuT Inventory
Cost
Value
22a. 0 2 7O.0
v92.t
ZZ. 7-/ 2/7.24
Z/&74
,
... XX 2/2 V/T
19/.9 zzo.C
XX
//Zt Z7. <h
ft tS/*/
XX
W1TC 013529
32 6ft. 7 3 7 ejf(, 2
_____ tm-Z
File 1321 - South Africa Freight Rates
Effective October 1, 1970, the ocean freight rate on asbestos fibre will be increased fron $33.50 to $36.75 per 2,240 lbB. from South and East Africa to U.C. Gulf and North Atlantic Ports.
I
K. E, Patterson
. /Z?72
/Z. //
MTC 013530
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Cost j'fo'J , Tot^7 V/*Ui
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MANV1LLE PIPE- PEA^1
< ti <yfc.fr
A'
'w
P SlL
I'i/Lf
-ri, * t /o' " M nM\ r
:fcd/fsJ>
/00&
/ 666
-J-
/if. 6 71
-------------------------------u-------------------------------*-------------------
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. Pif'C*
^ 71% .. iPpL_____________
n ni~G* ...icb
9 (> 6 //9(J
i UJ
S&VjSf(frcrj F p,c~ M 72^^-r 2CO
9-60.
1 ;/>/. ? L
Ti 4T'/y
MTC 013531
201 (L
?r.
:. 5u^/A/(i P/?s Rp.
nU(o? lot in 1&
Z^J2\
---------------- --- --- r------- |
l! - 7?
/0's a)
0 /<
I
Vw A T DONJff E DPCJHJH 11-8
ROUSH
WIRE
PLS PREPARE AND FORWARD REVISED REPORT OF FIBRE CONTENT FOR
!J31 P32. ALSO REPORT NEEDED FOR P58
JACKIEWICZ
i 11081326 MCF 001
WIRE
MTC 013532
TONS OF OWN-MAKE FIBRE INVENTORY (Including In Transit)
l
------- Shops 3T
. O'/
4D 4K-4M 4T
Location and Division
SV y/s >_-v?
Total Tons
Month
--2-
"StirCost
ln^I?^ry
4-87 84
81 78 75
! 72 69 66 63 60
*> 2a o . -TV. d
22&.0
Z/<?/6 ZS/2/o
2**67
,
J e ffre y
5K 5M 5-66 5-60 Below 5-60
6-50 6-40 6-30 & Below
7D 7F
JK 7M 7R 7TF 7R-AX-3019
8T Total
1 +*
XX /S<AZ S3
R-35
R25-81 -78
G) -75 -72
/ 3-7.T1 C>f0.O /a
Total ir
Kcr-4 ,C/'d/e** C/As-A/. /*7.{?
0o\ Trand Total Trial Balance Difference
>
, /31.1 Z292o
1?a a Zu/at
i XX / <91-/2,/
/ai.% 2*Z> 36 Z<7 <9//
MTC 013534
_________ l
1_________ L
1 1 1^
.. }v* *Explain on Revoroo Sldo.
** 1 3122*? i
um^m\WEKIW&ZMm\
tr* 1 ASL , .11
2931-54B
TONS OF OWN-MAKE FIBRE INVENTORY (Including In Transit)
rSr--ad:--e ~_s~~h~ops-- 3T
Location and Division
Total Tons
Month
5td.TM~ Inventory
Cost
Value
4D 4K-4M 4T
4-87 84
81 78 75 72 69 66 63 60
/ i^.-T
220.0 ?./*//, yu.c 207(6*
,
>> 5K u0) 5M
<4-1
5-66 0n) 5-60
Below
5-60
6-50 6-40 6-30 & Below
7D 7F ^7K
7M 7R 7TF 7R-AX-3019
8T Total
XX /*/<*733
E-35__________
R25-81 -78
4 -75 -72
/M.o 770.7 r/*f. <5 >
//SO A 22. 72 2 Pc. 7 2.2/**
Total
tfl CJ
Srand Total Trial Balance )ifference
2931-54B
/o7 4
MTC 013535
XX
'Ol.Z 2 7V. yc.
<Sf7* 2.Z7//
11 `Explain on Reveree Side. 7/9/ty
XX ,*< / 71* -( 7 /r.: /
________ HJL
K.//? o./' , uJ'
TONS OF OWN-MAKE FIBRE INVENTORY (Including In Transit)
| A aajjaf
Srade 3T
4D 4K-4M 4T
84 81 78 75 72 69 66 63 60
1
00
^ .'7
_ Location and Division
/
'.-1.-/7
1 1 i
| !
'\1*. fi S!?Z. 7
5K 5M 5-66 5-60 Below 5-60
6-50 6-40 6-30 & Below
7D
7F JK 7M 7R
7TF 7R-AX-3019
8T Total
_________
R25-81
0) ___ zM_______
0) -75
vs.t
c*: -72
Total
a S//JrcJ
(0 u Irand Total 'rial Balance )ifference
/07.Q
2931-54B
<a. o i
MTC 013536
________ 1
i
^Explain on Reverse Side.
Total Tons
Month ^ *4''/ f
Std. Cost
LnVa^ry
?.Z4 O Z/9/& ?CZ 7 Z0V6 7
,
..... - -
XX
/ 06. 0 zz9r.fi JZS.t zzy. (,*
/{>7.7
XX
77"/'So 2 <7//
-XX 33 74 7 i 1X11.4 2,
TONS OF OWN-MAKE FIBRE INVENTORY (Including In Transit)
J e ffr e y II
,, Location and Division
Shops Si 3T
AD AK-AM AT
4-87 84
81 78 75 72 69 66 63 60
LZ0. 0 ./
*176.1?
5K 5M 5-66 5-60 Below 5-60
6-50
6-40
6-30 & Below
7D 7F 7K 7M 7R 7TF 7R-AX-3019
8T Total
R-35
R25-81
4> ____-78 <5 -75 & -72
6.6 Zl*?./ /00.6
Total
X CH
CO
V Srand Total Trial Balance Difference
2931-54B
/at?
y
MTC 01353 7 i1 r--n
*Explain on Reverse Side.
Month
Total"" Tons
Std" Cost
InvVeanluteory
2ZO O 2/*?./ / 2.//.90
11*. f 2*i*Z
<
XX ~TZTW~.
6.0 tzf.zo 37*?/
XX --WT7J/67> Z*6.3(r Z9/0
XX b/ V2? ^
ItJ7/7/)a\jJ j. i'/f0.^?vv '^h^A/VfA 's^`:df-t&4&.J ^ -L.- r-=4t
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f .j. -- J
! ii j------ f'
<;
;
' l! 4 --- ..... i
1 770.:.
1I
A '-
//?.*?
L 77*...
{-----4--
.... & //
J7^ / /,/ 67
;! 7/74
i! i|
32/e> . ii
.. ;i ..; ?: -/('?'2# j 7 73-2* ii 7'/^" *>*' ,i ;: /./., :
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...........
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it. j
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1
.. -i -4.... S-
fr
... -1-... if--4
.................... ......
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1
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1
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. 7/3. 27'
//Xyr.: /J/6Z ' /23.-/ /s/ 73 , S/S 3s
'/7.A2
7j3//' 7z .: 7* ~7 > 77 .
7/c/Odb 72.;
//
2//p` 2/766 .
2sy/.6Z . 2/A 7# 7/7/6
2ez?. 7/2.rt 2/fJ/ .
uy.r*'..
/vr'fJ ; . y.c/Av :.
i 2/3 77 272.36,';
2*7/0 . 2/3 76 2*6. so
So'/2& , 6 Sis. /6 t/7.3o ;
. /7Y6/ . 2 737^
*/2 r*
y 2. 7-/
27/^3
/ft.-fY 232.7s
//^ 77 23'36/ 12 A SC
737',f ,i USJ* ,
2 77.3f .
2/7.26
37220
MTC 013538
Jeffrey 1
\J/-/ c 4 /d (-J C Z
TONS OF OWN-HAKE FIBRE INVENTORY (Including In Transit)
/?S a)/Saa)
--------------- Shops
Grade
=~----.
3T
Ss/k
Location and Division
4D 4K-4M 4T
4-87 84 81 78 75 72 69 66 63 60
220.4 /r7./
/--
Month AdZa* /ft-7
Total ' 5'tdl
Tons
Cost
m?S!ry
Zld.O /s?,/ _ zJ/.fg
2o*4%
5K 5M 5-66 5-60 Below 5-60
6-50 6-40 6-30 6 Below
IE_____________ 7F JJL_____________ 7M 7R 7TF 7R-AX-3019
8T Total
R-35__________
R25-81 -78
0) -75 Ot -72
Total
c
uCOti Grand Total Trial Balance Difference
1 r*
2931-54B
XX z$a/sis
SV.a
.ra c 224.zo 22S*
XX
~7aTT Z&.3C,
If 4//
TC 013539
r----------------------------*Explain on Reverse Side.
XX
3Sr-67T~--JE2
[
Il,, Winquist - Manvllle T. Graham - Marrero P,, Lloyd - Denison Plant M. Axtell - Long Beach Plane G. Sivetts * W-ukagan J, Bryant - Stockton E. Roush - Denison Plant E. Christiaans - Manvllle Plant F. Daniels - Stockton Plant Sanders - Long Beach Plant F. Cohrs - Waukegan Plant J. Leoonier - Marrero Plant
cc N. W. Hendry - Jeffrey Mines F. T. Petersen - Box 89 Manvllle Do Lo Monroe - Jeffrey Mines A Ro Dennis - Jeffrey Mines Do U. Lyons
General headquarters March 5, 1969
effective January 1, 1969, until further notice. The prices shown thereon are per ton of 2t000 pounds net.
Attachment
MTC 013540
yyL.~Jy
`i <7^ 2<y/- y
-li 1..;I?;-*\' 4.H 30 POT - ADVOCATE A-25, 40 PCT - JEFF 4-T.
ALL OTHER
---- * ' r !i ;a"
:Tl : 7 ; .jt V`/4 / - /
USING BLEND M-762 MADE UP OF . 10 PCT - AFRICAN 3LUE,
30 PCI - JEFF 4-T, AND 40 PCT - ADVOCATE A-25.
LAST PAID PRICES A S FOLLOWS -
JEFFREY 4T-72 4T-75
201.10 TON 203.3S 'T ^ M
20
`-r- *
r;V ;fT REEVES
pT7;' 31
4T-78 R-25-72
206.1C TON 209.50 TON
R-25-75
216.96 TON
'V : / i .* ADV
R-25-78 25
/ 7 i I i? >t
AFRICAN BLUE
:/
217.30 TON 183.28 TON 219.06 TON
E WILKINSON
30220 162 0 :;cf 014
MTC 013541
J & R CONTRACTORS, INC. P.O. Box 9776, Houstonjexas 77015, (713)453-6311
Dear Mr. Richards: Enclosed are the work sheets showing the computation of the retroactive loading cost to substantiate our invoice.
MTC 013542
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Ac>j-= GL . ._ ./7s'. .......777 '77______
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_ __ 77,77 . <.& 8 0
''p.tZ'SA___________
-77^7 <t- <7^ C/t-~
.0 s7 S'
7 vr
--i
MTC 013544
!iSi Johns-Manville
Internal Correspondence
D. W. French To: W. Ford
R. F. Henry
From: K. J. Whalen
W. E. Volwiler C. B. Allen G. E. DeLong
October 15, 1973
Copies: See Below
Subject: 1974 ASBESTOS FIBRE PRICES REVISION TO MY LETTER 10-9-73
We have been advised of additional price increases for various fibres.
All increases and new prices are effective 1-1-74 and should be used in determining your 1974 standard costs. (All prices are expressed in short tons.)
(F.O.B. the Vendor's Mines) Base Price + Added Handling Charges
Total Cost per S. Ton
Jeffrey 75 72
SP 75 SP 72
$262.27 251.78 262.27 251.78
.19 loading + .40 net pallet .19 II + .40 ii II .19 ft + .40 n II .19 11 + .40 it 11
Reeves 25.72 $252.82 .40 II + .40 ti It
$262.86 =$263 use 252.37 =<$253^ use 262.86 =$263 use 252.37 =$253 use
$253.62 =$254 use
Advocate 72 $232.65 $4.18 loading @ Baie Verte
66 211.72 4.18
11
It II
$236.83 =$233 use 215.90 =$216 use
Cassiar AK Clinton CT
$317.00 (less 5% & 1%) 270.00 (less 5% & 1%)
$299.00 =$299 254.00 =$254
"S" Blue "P2S" Blue "KCB" Blue
$276.47 252.96 264.00
= $276.47 <g273 use = $252.96 =$253 use =.$264.00 =$264 use
To these costs you must add the total delivered freight costs at your location. A 6% increase'ih ocean, rail and truck rates should be considered as effective 1-1-74 and be included in your 1974 standard costs calculations.
n
K. J. Wnalen /sf
y cc: W. Roush
W. Ford R. F. Henry J. Pizzi J. G. Smith B. Thacher R. C. Cohrs
W. A. Sells F. T. Petersen G. P. Wilkins D. Nowlin N. Sfiscko
W. R. Johnson
MTC 013545
m
Johns-Manville
D. W. French To: V. Ford
R. F. Henry
From: K. J. Whalen
Internal Correspondence
W. E. Volwiler C. B. Allen G. E. DeLong
Date: October 9, 1973
Copies: See Below
Subject: 1974 ASBESTOS FIBRE PRICES
The following fibre prices will be in effect January 1, 1974 and should be used in determining your 1974 standard costs.
(F.O.B. the Vendor's Mines) Base Price + Added Handling Charges
= Total Cost per S. Ton
Jeffrey 75 72
SP 75 SP 72
$228.06 218.94 228.06 218.94
.19 loading + .40 net pallet = $228.65 = $229 ^ .19 " + .40 II II a 219.53 a $220 4 .19 " + .40 II 11 a 228.65 = .19 " + .40 II II = 219.53 a
:
Reeves 25.72 $219.84 .40 " + .40 If II
Advocate 72 $202.30 $4.18 loading @ Baie Verte
66 184.10 4.18
It
II II
$220.64 = $221
= $206.48 = $207 a $188.28 a $189
- 3 -7. C 0 fe
Cassiar AK Clinton CT
$317.00 270.00
-
a $317.00 = $317 a $270.00 " $270
"S" Blue "P2S" Blue "KCB" Blue
$276.47 240.65 264.00
--
-
-
a $276.47 =, $277 t C.t,/6 a $240.65 = $2A1 '/tfCl * $264.00 a $264 / L
To these costs you must add the total delivered freight costs at your location. A 6% increase in ocean, rail and truck rates should be considered as effective 1-1-74 and be included in your 1974 standard costs calculations.
4y
K.J. *whalen
/TC
cc: W. Roush W. Ford R. F. Henry J. Pizzi J. G. Smith B. Thacher R. C. Cohrs T. Lohman
W. A. Sells F. T. Petersen V. P. Wilkins D. Nowlin N. Sfiscko W. R. Johnson
MTC 013546
iiSl Johns.-Manville 7^ Internal Correspondence
To: Managers of Services, or
Date: August 30, 1973
Finance Managers
From. J. W. Leasher - Plaza Colorado, 2nd Floor - Accounting Methods
Copies: Division Controllers Subject: 1974 STANDARD COSTS FOR OWN-MAKE ASBESTOS FIBRE - SYSTEMS 2254
Superseding my letter of August 10, 1973, the following infor
mation relative to asbestos fibre costs should be used in ^y
developing 1 974 standard unit costs of products,
P///7?<\
The Asbestos Fibre Division will be-a^ntyTmcing an 8% increase
in fibre prices effective September^.. 1 973 , applicable to all except Grade 7 fibreTT Accordingly, for all grades of fibre except Grade 7, increase the interdivision prices shown
on recent invoices by 8% and use the adjusted price as the basis for 1974 fibre costs.
Unit amounts of inbound freight and entry fees (duty, brokerage, etc.) by fibre grade should be based upon most recent invoices. Freight amounts should be adjusted, after consultation with Traffic, to reflect rates expected to prevail in January, 1974.
Locations anticipating receipt of asbestos fibre on returnable pallets should include in unit cost of fibre the net "between the shipping charge of $ 6.00 per pallet and the credit of $ 5.00 per pallet returned in reasonable condition. Also, the corresponding "assigned car charge" per shipment of asbestos
fibre on returnable pallets should also be included in cost of fibre.
For 1974 the conversion rate between U.S. and Canadian funds is expected to be 100%.
File Reference 2953-600B
MTC 013547
' D. u>.
CR<M THE 0~?K ?" L. I. Richards
cf-/ y'- 7j
J0 /so
/& T^/i'
.
food
C. 5T3^Q.Af-e/st
. &US # /fc/tSSC'dfe
7'3Si/&
/a>
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\ %i& JL.Q V/. r^'/n'd -
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foUit
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MTC 013548
-- l
- i
' 1
U
me
f. p? ; vi
VEAV
VBP 25 DON 18
GHB 15 03/29/73 1149 1149
.
MAN VBP DON SKN WAT GCS
.8/29 BK
F HENRY C ALLEN D FRENCH V VOLWILER V FORD G DELONG
` ' * FIBRE DIVISION
HAS ANNOUNCED AN 8 PCT PRICE INCREASE FOR JEFFREY AND REEVES FIBRES
EFFECTIVE 8/1/73. YOU WILL RECEIVE ADDITIONAL BILLINGS IN AUGUST
ACCOUNTING TO COVER SHIPMENTS ALREADY MADE AND BILLED TO YOU IN
AUGUST. WHEN PREPARING YOUR AUGUST COST PER TON REPORT COMPUTE COST
OF FIBRE AS IF IT ALL WERE USED AT THE NEW AUGUST PRICES. IN OTHER
WORDS WE WANT THE FULL EFFECT OF THE FIBRE PRICE INCREASE IN THE COST
PER TON REPORTS. HOWEVER, OD NOT CHANGE ANY OTHER ACCOUNTING
PROCEDURES IN CONNECTION WITH THE AUGUST FIBRE-RECEIPTS.
WA SELLS
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MTC 013549
Johns-Manvil!e
22^"KlTcrna! Correspond^
To:
'' /
Djte: March 21, 1974
From:
MAR : 3 1974
Copies: G. E. DeLong, K. J. Whalen, F. T. Petersen, W. R. Johnson, C. J. Mulholland, D. Nowlin, Chrono
Subject: ASBESTOS FIBER PRICES - JEFFREY
Attached is self-explanatory.
The F.O.B. price of Jeffrey Fiber to the Pipe Division, effective 4/1/74, is increased by 57..
/mf
TO: W. E. Volwiler, Stockton W. A. Ford, Long Beach D. W. French. Denison C. B. Allen, Waukegan R. F. Henry, Manville
j
MTC 013550
A
Johns-Manville
To: "SEE BELOW"
A *>
Interna! Correspondence
Dale: March 12, 1974
Effective April 1st, 1974 all grades of asbestos fiber
produced by A.F.D. will be increased 10% "as reflected
in Price List No. 21 attached.
.......
However, Interdivision prices will be increased 5% above present levels effective the abovementioned dat-e. The revised Interdivision prices are being prepared by the A.F.D. Controller and they will be issued shortly.
The cost escalation affecting all phases of A.F.D.'s asbestos mining operations has been very severe over the past months and is continuing with the result that our profits are being eroded at a rapid date. Our principal recourse is to increase prices to offset increasing costs.
"N. V?. Hendry '
TO: C. E. Shepperly J. B. Dorsey G. P. Loubert - Port Credit S. J. McDuff C. J. Sulewski T. Ji Madden
VJ. L. VanDerbeek \ F. L. Page \ H. B. Moreno
*K. J. Whalen W. H. Gates D. L. Carpenter C. J. DeBiase T. P. Young
MTC 013551
Johns-Manville Sales Corporation
Aabeatoa Fibre Division
Price List No. 21
Date: March 15. 1974
Cancelling Price List No. 20 of November 15, 1973
Standard Grada
Designation
Carload prices per short ton F.O.B. mine Asbestos, Quebec, Canada, in Canadian Funds
Guaranteed Minimum Test
Prices per ton Effective
April 1. 1974
Minimum Carload Quantity
3F Fibre 3K " 3R " 3T " 3Z " 4A " 4T " 5D " 5K " 5M " 5R " 6D " 7D " 7F " 7H " 7K " 7M " 7R " 7T " 7RF Floats 7TF Floats 8S " " 8T " "
1014-3.9-1.3-0.3 7 - 7 - 114 - V, 47 4 1 2-84-2 1 -9-4-2 0-8- 6- 2 0-2-10-4 0 % - 10% - 5 0-0-12-4 0-0-11-5 0-0-10-6 0-0-7 -9 0-0-5-11 0-0-4-12 0-0-3-13 0-0-2-14 0-0-1-15 0-0-0-16 0-0-0-16
No Test No Test No Test No Test
$ 924.00 784.00 665.50 605.00 563.00 523.50 311.00 3o7.g*} 248.50 248.50 234.00 211.00 154.00 125.00 112.00 96.00 78.00 71.50 66.50 64.00 65.00 65.00 42.00 33.00
20 Tons
M M N M M M M ff 1
30 Tons
n n i ii ii II li * li n
MINIMUM ORDER: 5 TONS
Add $4.00 to the above prices for less than carload lots. Standard package, 100 lb. bag. Where packages other than standard are required, quotations will be furnished on request. All prices are net and subject to change without notice. All offers are made subject to prior sale and orders are accepted subject to our ability to deliver. Should any new Government taxes be imposed they will be added to the Customer's invoices. Funds: Payment acceptable in U.S. dollar equivalent. TERMS: 1% Discount for payment 10 days after shipment or net 30 days.
Freight Classification
Fibre
II II II II II II II ft ft
Waste Shorts
n II If ft ft it If
It
MTC 013552
~-
[5r. I;8p^?p^|fet;5 v1;
ItjSSgkVS8^' iAS$*<AP* ** t.(^jfcr^-`i> *- " - -.*;-i;-;.' <-;:: ^8HC 4i 5/09/74 939 94 i
p^8"cs;fr; -^>:f^:;:rr:;::'
V3>9 MW P03001
'?..;
RICHMOSk FOSTER ; : . J-M WILL SELL Te a CUSTOMER IN-JAMAICA BVI 206 TOMS
AFRICAN 'S* BLUE IR PRESSURE PACKED BAGS.DEPENDIN8 UPQNDELIVERED PRICE TO JAMAICA THE FIBR BILL COME FROM DERISOR OR SCS.WKAT BITW
U PAY FOR THE 200 TONS, AND WHAT WAS UR TOTAL HANDLINB AND
FRT CHGS. AT WHAT TOTAL DOLLARS PER TON WILL-YOU SELL THE 200
' '
' ` '.'-' '
-
TONS LEAVING YOUR PLANT SATES. WE ARE TO BREAK EVEN ONLY
W R JOHNSON 2S
- :
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WIRE
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.
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MTC 013553
MTC 013554
Johns-Manville
Internal Correspondence
To: Managers of Services or Finance Managers
From: J.W. Leasher - 2C - Denver Copies: Division Controllers
Date
Subject: 1974 STANDARD UNIT COSTS FOR OWN-MAKE-
SYSTEM 2254
My letter of August 30 advised that Asbestos fibre interdivision prices for the mines, except grade 7, would be increased 8% effective September 11, 1973, and all subsequent billing would reflect this change.
You were then instructed to use these prices adjusted for inbound freight, entry fees, and for the difference in pallet cost and assigned car charge per shipment of fibre on returnable pallets when applicable, as 1974 fibre costs for computing cost of products.
We have now been advised by the Fibre Division that further increases in interdivision prices are to be made effective 1/1/74 and should be included in 1974 costs of fibres as follows:
Increase in addition to the above
Group 3-4 fibres
152
Group 5, 6 - 7 fibres
82
The above changes should be made to the original unit costs of fibre used to compute 1974 costs and-products costs recalculated to reflect these increases,
For p1ahts~on the Standard Element Cost System (SECS), resubmit'theT'evi^d
prices for Asbestos fibre to R.L. Housh, Denver, (Pipe Division should recoil pute blend costs).
Changes to fibre prices (or blend prices) should be included in the changes to be called into R.L. Housh after review of the Price/Ratio, Master file (R.L. Housh's letter of 9/6/73). "
J.W. Leasher Accounting Methods
File reference 2953-60C
MTC 013556
7.1
STANDARD BLENDS - 1973
-Kre fidt HbeiVXK^'UV W>H MfcVil Fibir? This mine will be moth-balled about March, 1973. Upon depletion of your Reeves inventory your standard blend will becomet
A t B Product Groups
M-865
Fiber
Bags
Blue Jeffrey 4T Advocate A-25
1 7.1
2./
6 42.9 /*/ r^T
7 so.o //*>, ya-
C Product Group & Coupling Stock
M-B31
Fiber
Bags
Blue Jeffrey 4T Advocate A-25
1 3 6
10.0 30.0 60.0
10' Non-Pressure H-Blend
H-19
Fiber
; Advocate A-25 Scrap
1
100.0%
Per Local Practice
//?. ^
37. a*
r :
MTC 013557
Page 2
Effective 10/1/73 your standard blends will become i
A & B Product Group
M-866
Fiber
Bags
%
Advocate A-25
3 21.4
Jeffrey SP4T 11 78.6
C Product Group 6 Coupling Stock
Continue M-831.
10' Non-Pressure H-Blend
Oontinue H-19. Jeffrey SP4T will be available at the same price as standard Jeffrey 4T,
oat H. Engel A. C. Daley F. T. Petersen W. Adams D. Nowlin
\
i
i
! >:
/
MTC 013558
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MTc 13559
Manvllle Box 226 September 18, 1972
Managers of Services (or Finance Managers)
1973 STANDARD COSTS FOR ASBESTOS FIBRE - SYSTEM 2254
The following information relative to asbestos fibre costs should be used in developing 1973 standard unit costs of products.
For all grades of fibre except grade 7, use the lnterdlvlsion prices shown on recent mines' Invoices as the basis for 1973 fibre cost.
For grade 7 fibre, increase the interdivision prices shown on recent invoices by 3Z and use the adjusted price as the basis for 1973 fibre costs.
Unit amounts of Inbound freight and entry fees (duty, brokerage, etc.) by fibre grade should be based upon most recent invoices. Freight amounts should be adjusted, after consultation with Traffic, to reflect rates expected to prevail in January, 1973.
Locations anticipating receipt of asbestos fibre on returnable pallets should include in unit cost of fibre -the net between the shipping charge of $6.00 per pallet and the credit of $5.00 per pallet returned in reasonable condition. Also, the corresponding "assigned car charge" per shipment of asbestos fibre on returnable pallets should also be included in cost of fibre.
For 1973 the conversion rate between U.S. and Canadian funds will be 100X.
F./W. Leasher Accounting Methods cc: Division Controllers File Reference 2953-591
J
t5 c
MTC 013560
All Plant Managers August 17, 1972 Page 3
Annual Production Costs
This form number is 2953-25C. The preparation, tie-in, and completion of this form must be closely coord inn ted with your local Finance Manager or Manager of Services. Please be sure that all items on these forms arc completed. Special attention should be given to your budgeting of inventory adjustments. In the past, some locations hav not budgeted these items because of what they considered the difficulty for estimat ing. We suggest you review historical data and budget on that basis -- if you have no other means of determining the amounts.
General Information and Remarks Jl-bre: You are to base your 1973 fibre costs on 1972 effective July 1, 1972.
Inventory budgets: Complete the fora 2953-35 for 10-foot and J3-foot machine, sum maries, plastics, FLEXTRAN, PERMASTRAR, and Filament Wound Fittings. Omit any fibre calculations from form 2953-33, as we will prepare this item in D"Q. Rubber Ring inventories should be carried at the sane value as used in 1972. Ycur forms 35 and 33 must be here by September 11, also.
Salary Listings
Submit names, department numbers, job level and title, date of last increase, and proposed monthly totals with increases built in. Monthly amounts should total that person's 1973 yearly proposed total. Please omit cents. On your listing sheets, indicate vacancies which you now have as authorized. Any new job or slot you pro pose must be listed on a separate sheet with reasons, level, rate, etc. Send the original with salaries to me in a confidential envelope. Send duplicates, without salaries to N. Sfiscko, in a separate envelope. Please return this salary informa tion to us, so we receive it no later than September 11.
For 1973 Sales Coordinators will be the responsibility of Plants, and Salaries will continue to be a direct charge _to_ 0H5B. Expense Administrative Account. There will be no charge back to districts, regions, J.M.I.C., or other categories.
To Conclude
1. Check and revise your Basic Budgets. 2. Have all information in D1!Q by September 11. 3. Save time - don't type - pencil copies will do. 4. Make sure you give us all the information we have
outlined in these letters.
MTC 013561
KJW: sin
cc: 11. Engel G. C. Eggleston F. T. Petersen
N. Sfiscko W. E. Roush E. 1. Richards R. Scmprcvivo
E. Bourgeois B. Liming 11. F. Knhlen J. Pizzi
A. Vcrduzco G. P. Wilkins C. Royer
B. L. Thacher
11. Daniels C. IJonzo R. F. Cohrs
W. R. Johnson
Invoice
Shippers Stevedoring Company
P. 0. Box GI5 GALENA PARK, TEXAS 77517
N?
1101
Dntp February IQ, 1973
Job Nn. 637
Customer, A Number.. u38g5_
Johns Manville Products Corp.
Denison, TX 75020
,,
Z^\. f.
TO DISCHARGING:
2^722^8 Long Tons Eagged
Asbestos $10.00 per Long
Ton
$27,226.80
2s,
Page-
_of_
Vessel:
Lyminge
Commenced 1/14/73
Completed 1/12/73 Port Houston
Pier Goodnasture
Terms: Net Cash
Amount of Invoice $ 30-6027;;
OVERTIME (SUPERVISION) NO GANGS SHOWED
Steve. Supt. Shipforeman Gearman
1.00 Hrs 2.00 Hrs 1.00 Hrs Ofl Hrs
O.T. O.T. O.T.
@ @ @
Taxes/Ins
49.75$
Welfare Fund (4.00) Hrs @
10.575 10.575
8.325
2.115
Clerk
1.00 Hrs O.T. @
Timekeeper
1.00 Hrs O.T. @
2.00 Hrs
Taxes/Inis
15.325?
Welfare Fund (2.00) Hrs
10.065 8.94
2.115
GUARANTEE TIME S/TIME NO GANGS SHOWED
Steve. Supt.
8.00 Hrs S.T.
Shipforeman
16.00 Hrs S.T. @
Gearman
8.00 Hrs S.T. @
32.00 Hrs
Taxes/Ins
49.75#
Welfare Fund (32.00) Hrs
Clerk
8.00 Hrs S.T. @
Timekeeper
8.00 Hrs S.T. @
16.00 Hrs
Taxes/In s
15.325?
Welfare Fund (16.00) Hrs @
7.05 7.05 5.55
2.115 6.71 5-96
2.115
10.58 21.50
8.32 Fo.ito" 20.10
8.16
10.07 8.9I4
19*01 2.91 4.23
56.40 112.80
44.4o 213.60 106.27
67.68
53.68 47.68 101.36 15.53 33.84
$ 68.96 $ 26.15
$387.55 $150.73
Cont'd on Page 2
MTC 013562
Shippers Stevedoring Company (continuation)
Invoice No. 1101 Page____ of.
3
\ I'
OVERTIME DIFFERENTIAL DISCHARGING
Longshoremen Gangforeman Asst. Steve. Shipforeman Gearman Hatch Checker
1*142.00 Hrs O.T. 6 26.00 Hrs O.T. S
7.00 Hrs O.T.
lit. 00 Hrs O.T.
7.00 Hrs O.T.
e16.00 Hrs O.T.
Taxes/Ins
1+9-752
2.775 3.025 3.525 3.525 2.775 2.825
Clerk Asst. Clerk Timekeeper Dock Checker
7.00 Hrs 6.00 Hrs 8.00 Hrs 18.00 Hrs
O.T. O.T. O.T. O.T.
e
Taxes/Ins
15.322
STANDBY ACCT RAIN/SNOW S/TIME
3.355 2.98 2.98
2.775
Longshoremen
510.00 Hrs S.T. @
Gangforeman
30.00 Hrs S.T.
Asst. Steve.
8.50 Hrs S.T. @
Shipforeman
17.00 Hrs S.T. @
Gearman
8.50 Hrs S.T.
Hatch Checker
17.00 Hrs S.T. @
591.00 Hrs
Taxes/Ins
1+9.752
Welfare Fund (591.00) Hrs @
5.55 6.05 7.05 7.05 5.55 5.65
2.115
Clerk
8.50 Hrs S.T.
Asst. Clerk
8.50 Hrs S.T. %
Timekeeper
8.50 Hrs S.T. @
Dock Checker
13.00 Hrs S.T. @
38.50 Hrs
Taxes/Ins
15.322
Welfare Fund (38.50) Hrs %
6.71 5.96 5.96 5.55
2.115
STANDBY ACCT CREW UNCOVER/COVER HATCHES S/TIME
Longshoremen
161.50 Hrs S.T. g
Gangforeman
9-50 Hrs S.T. @
Asst. Steve.
2.50 Hrs S.T. @
Shipforeman
5.25 Hrs S.T. @
Gearman
2.50 Hrs S.T. @
Hatch Checker
5.75 Hrs S.T. @
187.00 Hrs
Taxes/Ins
1+9-752
Welfare Fund (187.00) Hrs @
5.55 6.05 7-05 7.05 5.55 5.65
2.115
Cont'd on Page 3
1,226.55 78.65 21*. 68 1+9.35 19-1+2 1*5.20
1,1*173.85 718.31
23.1+8 17.88 23-81* 1+9.95 115.15 17.61*
2,830.50 181.50 59.93 119.85 1+7.17 96.05
3,335.00 1,659.16 1,21*9.97
57.03 50.66 50.66 72.15 230.50 35.31 8l.l*2
896.32 57.1+8 17.62 37.01 13.87 32.1*8
l,05l+. 78 521+.75 395-50
$2,162.16
$ 132.79
$6,21*1*.13 $ 31+7.23
$1,975.03
MTC 013563
shippers Stevedoring Company (continuation)
Invoice No. 1101
Page___ 3of__________ 3
Clerk
2.50 Hrs S.T. @
Asst. Clerk
2.00 Hrs S.T. 3
Timekeeper
2.50 Hrs S.T. @
Dock Checker
6.50 Hrs S.T.
13.50 Hrs
Taxes/Ins
15.32/5
Welfare Fund (13.50) Hrs @
6.71 5.96 5.96 5-95
2.115
GUARANTEE TIME AS FER ILA CONTRACT S/TIKE
Asst. Supt.
7-50 Hrs S.T.
Shipforeman
18.50 Hrs S.T. 6
Hatch Checker
lit.00 Hrs S.T. @ C0T00 Hrs
Taxes/Ins
1*9.75#
Welfare Fund (1*0.00) Hrs @
7.05 7.05 5.65
2.115
Clerk
7.50 Hrs S.T.
Asst. Clerk
2.00 Hrs S.T.
Timekeeper
7.50 Hrs S.T.
Dock Checker
1U.50 Hrs S.T.
31.50 Hrs
Taxes/Ins
15.32#
Welfare Fund (31.50) Hrs
6.71 5.96 5.96 5.55
2.115
16.78 11.92 1U. 90 36.07 79^7 12.20 28.55
52.88 130.U2
79.10 2Z2.U0 130.51*
81*. 60
50.33 11.92 1*1*. 70 80.1*8 1?7.**3 28.71 66.62
$ 120.1*2 $ 1*77.51* $ 282.76
TOTAL INVOICE
MTC 013564