Document N23wyM2woKqYO8GdD48nL5xgD
Ai oA
Ea s t Ch ic a g o . In d ia n a
SOTstoer 39, 1944
Mr. 3. S. Johaaoat
sia0 oar total oet harm game sp eoulderakly beeaaae of Ui wr, X
tbotckt It Bight be wrti shlle to have mm MipirlteM ulto a pre-war period.
I aa titaMii tuiMir aheeta for too flrat alxaoatoe Paaoery to 'no, 1944 t o Jamuor to Psae, 1339, tola tolag too loo* pro-tor period la tolet toeae auxaarlM sere sade. Sheets attached *xe as fellows)
tel Operetta* Costs
- All Deyertaeato
Total' Cyer*ti;ag SqeHH t Shops - All Bepertaeato
Ihtal Oeaerel Sxyaesoe
- All Oepertaeata
I shall iUp to wOrw BCM of toe major differences la toeae oosto boto frae the atandyetat of total deyortoeatol eeeto u sell ea by depertxeato.
TOTAL Opgutma POSTS
Six Mootoo 1944 Six towtoo 1339
Bwta
28,531,74 37.0af.3S
taasat
| ae.14S.0f TOO, 080.87
Beereeee 8,500.08 Xaereeee 62,458.80
Pereeat "
83.0 "
8.8
Seat par Dm (All Metasla^
$ 28.88 20.98
8.30 40.4
By eaotoer breekdoea, ne ktn another tatareatta* yleturet
Jetol Costa Plrcot Paata. 8d taatato* PjafiSl
1944 $885,140.97 $309,440.54 $78,140.97 to8B.3S7.88 $109,478.98 $08,747.70
1939 ytojmM isuaBtai **$&.& vff.s8Bi ygma ga.179.a9
Biff. 8MHU0 17,919.01! 10,098.78 11,511.07
2,500.29 4B.979.dl
The store la vary aalldthtaatas because It etoee toot toe to fixed expanse ItoM - aaaaly Scyeatee aad deaerel - eetoelly sere laser la totol. These will to eereret la acre detoU later. The ieereeae la "ether ltoawa le aet a tnt feet. la 1MB, "faeklac" sea e direet deyertoeat la too Oxide toareaa aos It la reOiatrltotehle to that $ 38,247.48 ef the atove I 48,575.41 sea Peaking Coeto. Ceaalder.teg the Peeklx* Costa the atoa seje ea 1939, toe direet eoeto seel* to laaraeaad tjr $ 97,963.84 er a total iaereeae ef $ 56,808.07. Thla aaaaa that seat ef the Increase U aoeey spent sea la the
direet eoata.
* eoatlaaed -
N11538
PNYC00009A03
*r. o. x. imm - t
Coot W tw of All notarial
Iha tMtjw too loaraaaad from 20.33 la 1938 to 28.SS la 1944 or } 8,30
par toa - a 40Ja laoraaaa. HI of thla raa not attributabla to
aoata
a tha crrar-all toaaaga droppad 23
Seas of tha aajor Itaaa rapraaantad la thla laaraaaa of $ 8.30 ara llstad
baloat
Coat pay Tea
im
1938
Dlffaraaaa
Labor - llract iuparlotaadaaoo - Dlroet ouppllaa
ohOJS Izponaos Saaarul Srproolatloa All Othor
4 5.89 1,37 5.07 2.52 6.59 3.63 1.55 1.43
3 4.09
5 1.80
.98 .38
4.42 .
1.07 f
1.25 .85
5.40
1,19
3.02
.1.00 J
.61 .58
V 1.49
% 28.86
.3 20.56
Vs6.
la thla parlod aagoa iaaraaaad laaraaaa of approxlaatoly 30$, la ad; forty to forty-alght boon with tlaa ' praaloa pay aaooata to approzlaataly laaraaaa from tha 6Qd baaa la 1938 la tha $4.09 eoat la 1938 aad
Aaaaslac that labor aoata par tea aea duo ta laaffiol4t labor, quality of labor *a hara am. Of sour labor aa-vlay darlaaa. If 4>rt that war'
to 77# at praaaat, aa aoak aaa axtaodad fro* pay for orartlaa. Ifcla &a baaa nay. iha eVar-all Italy .40*. Apply thla 404 ta of iha | 1.80 laaraaaa.
a the balaaeo or 10 aaata tla addata loa wfeas *a soaaldar tha
thla doao aot taka late aaoouat latroduead.
Iha lhoraaaaa_
aaouatad ta id to 30* da or Bon>ax*a])t^ total of as?* i
of the 38 aaa^ la the Buaber would aaaai
azalualra of aarlt laoraaaaa, weak la Jamary. 1944 raa*od frt oa the boon workad aad ahathar the oaployao aaa azaapt `\aaralaa aaouatad to approzlaataly 11.94 or a appllad to tha 1938 aoata (98 Z 28) - 20 aaata . *a alao raaall that thara aaa aa laaraaaa thla t^is parlod. fna tha feragolaK, It fairly aiill la thla dapaxtaaut.
Coat of aappllao laoraaood $ 1.25 par tom or approzlaatoly 2d, ahlah la sot out of llaa judylas fro* tha labor iBOraoaoo that aro a part of all aopply soata.
Chop*. Xxpaaaao aad Ooaaral will ha aorarad latar andar apooifla haadlaya.
Ihara la t i anally a ahasa la tha oparatleaa of tho rarioua doparhaaata ahlah raflaota ltoalf la tho poraaataya of tho total aoaagr spaat, aa ahoaa la tabla baloat
1938 1944
Raflaarr
43.4 51.9
llaa 0x1da
31.4 20,1
Ihlta load
23.2 22.4
ooatlauad -
Eooi3w65iq3iES*flja^ran^^'EaPa:-'1's
PNYC00 09404
ftp. 6. 1. XekuM - 4
Lt -- da a little asalytlac by OtputMto, itetiat with tha Trt deflaery*
Tba* Charred
Ka--r Tpaat
Caat ?n
1939 1944
D--mu Farorat
22,761.0 19.664^9
3,098.1 13.8*
4 3U.473.37 <03.218.44
luroa-- 4 90,736.87 - 29.0 *
13.68 30.43
4 6.77 49.6 *
0a basis of load prodnoodt
1939 1944
E--r--
36,409,,399 37.623.266
5 3U ,473.37 402,212.44
363,134 looraa-- 90,738*87.
16.28
Son of til* Jor Its-- asking wp this liwnut of 6.7? are detailed balows
Labor - Llreet
Eapertaten* aea Sappllaa Step* Sxpaao-- Oaaaral'
Oepr--iatlos
Bain* ui* aaa* to: aaoount fa ($8.43 X 40) tiafflolaat labor*
*re*a* of 40* aw 1939, w* ni trlag the balssae of 73 *t* 4a* to
Th* E1r**4/Soperrl aiea Um*M saa ba aaoeoatad far Is part bp aaamla* th# par*aat ihdrmto of 2^4 orar 1939 (66 x 28) 18 aaata, th* bales-- or 3 fasts daa -- lsar*aa*
Sappll--thla d* of this was daav-
it lsaroasad 100* aad th* 3tepa abaat 142*. Jo m lx --at af aappll-- aad aaata t* laar-- Is aappHa#
Ebops, hpuaaa as* 0asoral will b* aorarad osdar sapaxat* headinga.
Dapnalatlaa rat* was ahaagad, ahlah --aoaata far th* 1--raa-- of *3 aaata par tan.
Is aaxsalag sp th* Kaflatnry, It la arlfast that a* ar* apaadlsg # 13,000 par soath -- thaa pre-war far th* aaa* a--t of weak, aa the crasa taaa ohargad aaa 300 par sosth laaa aad th* taaa of load prod-ad waa osly 80 to-- par soath lam*
- aestlaaad -
PHXC00009^05
Ham OiJ.da Dwwiwrt
1939 1944
To m Froduoad*
9,05.76 4.567,90
Mo mt 3am%
V 238,994.07 215.064.99
Coot gy.*n
Caaraaaa
4,617.66
4 23,969.06 Iaaraaaa 21.46
Faroant
51.i
10.JS
85. jt
*rona aawbantabla Cxida, lnoludaa 131 tou Glob Zlaa.
Major Itoaa aaklac up Goato:
1965
Coat par 1939
Ts ^HSSSI
Labor - Dlraat Guparlatasdaaoa - Glraot
Gupplloa
Shops tpaaaaa Oaaaral
Daproelatlos Faeklag Cthar Xtaao
i 9.92
7.06
4 2.66
2.26
A 1.02
6.62
5.35 \\ 1.47
1.9--
2.80 VS *28
*V\ 3.36
Jj/,&
l V 4.08
1.90
v4*06 1.10
.43
\%3S //
6.33
/ .23
2.50
M^48.0V $ 25.36 4 SL.48
It la arldaat that Float Coato. 3a toaaaci or aai spaat Marly aa
a ma a larso footer la tha Oxlla aad tha ooata par toa laaraoaad 8& duelac half aa aaah slaa oxida.
ilSSS.
Tha 404{
hoar rataa appllaA to 1909 aoata aould fira
(47.06 I 40)
4 2.66 laaroaaa. 31a ahoald ba axplalaad
further aad,
atatad, tha raohlac aaa a dapartsaat la 1S09
haraaa non
batahla ltaa aad la llatod aaparataly, therefore,
tho p. ooh; ________ at 2.44 to tha 4 9.98 a aould hare a diffaraaoa
ta aaaouat for of 4 5.86 of ahlah ao say i 2.82 aaa duo to iaaraaaa la
labor ratao. Tha rwlalaa 4 2*48 waa dua to raduaod tomato aad laafflalaat
labor*
Guyarrlaloo
Applying tho oaa 2B Iaaraaaa to 1939 aoata of (1.84 X 86) 35 casta of tha y 1.02 Iaaraaaa. Sara agais tha Faahlag Suparrlaloa of S3 aaata Aould ba addad aaltlag a total Iaaraaaa la this ltaa of | 1.55 of ahlah aa oaly aaaouat for 35 aaota booauaa of rate Iaaraaaa. Tho holaaoo la duo la part to iaoroaaod paraoaaol*
Gupplloo
.Tho Iaaraaaa, aftor adjustlag for packing ahaacaarar of 4 2.84, la 4 3.71 par toa* This la aero thaa tho aoraal Iaaraaaa dua to hlghar prlooo. Ooeraaaad tonags la a factor aa. womrn supply ltoaa.
- oeutlssad *
PNYC00009406
Mr. 0. *. ftkMI - 9
asz&
Acw aaall 4Mt mh but, agala Ujoatla for Faaklat OmU, tbm waali. b* U Iu w m of 37 all par ton.
^panaaa
iiwt oosta living of a flzad Batura r doublad baevuaa of tonaagv.
Gvnaral
-Vftar allowing for tba Faaklag, t!l* iaoraeaa vaouatv to 3 2.36 par toa, *biob la dua to tonaigv aa tba total gaaoral azpaeaa aa aoaaldarably laaa.
Major Itivaa af Coat a foliovat
labor - Dlroat Guparlntvadanaa - Dirout Suppllaa atop* Sxpiaaaa OaaaraX Bapraaiatloa Otbor Ztaaa
m $ 8.77
2.38 9,08 2.99 13.81 5.23 3.08
$ 44.05
goat tar fra___
1W9
nlffaraaaa
$ 5.07 1.68
12.64 3.88
10.45 4.83 3.13
1 3.70 .50
2.95 .29
3.35
.40 .58
___ JsSZ # 40.15
1 3.89
- coatlnoad -
PHYC00009A07
Mr. 0. I. fUlMi - 4
dapartuaut Mm tka loaaat Boat ixniM of all. utk * ixmu la
tcaa of
or 1C tou par aoatt, tia aouqr apast na >knt $1100. par antt
lasa, raaultla* la u Umw m por torn of # 3., aoaa of aftlak m m aasooatad
for foUoaat
labor
Bia 1939 aoata at tha 40* lnaroaas ($5.07 X 40) | 2.03 of tka # 3.70 iMmit, lasting $ 1.57 iua to othar factors. aalalr laafTlalaat labor*
3aparrlloa
Applying tha 28* lnoraaaa to 1930 aoata ($1.33 X 26) - 51 oasts, ahlok chaeka tha laoraaaa of 50 oaata*
Suppllat^
3iow a rsduatloa of $ 2.95 laa to laaa tonasaptloa i m va know aoat prlaaa bats adtuasSd.
Ercsnasa
3iou laoraaaaa la tha nonatl rati
Oaaaral
Hawlaa (boat flxsd.
Tba costa, by dapartaf
aoupariaoa m follow)
>7 L--4
yasg-Jaai 4 139.417.es
Coat Par Tom
40.15 42.55
I 2.39
8#
Idarad f 40.00 a fairly noiaal ataadard for 900 torn par ncntk oparatlos. 7kla aoat la than about 5* abora noml. A standard for a aapaalty oparatlom aw anally about 4 32.00 par tom.
'torSfl
1939 1944
1.265.77 -Ji94*a
Qaaraaao 991.55
Paracat
54*
kow 3paa
Coat Par _o_
4 51.799.7* >.*
40.25 StH
4 20,178.99 Iaaraaaa $12.90
39*
- oontlnnad -
\
,4 co 000^ a O6
Hr. ft. X. fohasea - .
Ifcie operation was cm/ below normal foe to look of containers, all, ets,, therefore, tbs ioiU ora wot comparable. mo largest ltm of oomt 1* title deportment lc Supplies, blah Jumped fro* $ 31.07 la 1939 M $ 44,60 per to*
la 1944. This accounts for $ 10.78 of the # 12.90 Increase. Blase these supplies represent 85,4 of the total aest, eay appreciable earing would hero to be and* la this expenditure.
Expanses Charged to Opsrations (All Dspertaeats)
ionsor 'pent
Tost Per Ton
1939 1944
v 199.898.69 188.337.82
3.40 3.59
Eeoreesa Hescestt
11.301.0? Increase
3*e^
"
U<\' ie
/.'I These expenses ears reduced by about it, -S& aents was due to redueed tonnage.
or nqiph. The increase of
Acme of the major Itesui of oost ore
Aleetrie Tower
Change House laboratory Buildings Tasting sad *os i.ntehasa sad Intar-flsat
Hedlatrlbutabli
The abc Thera is not exospt that
t for 00 seats of the total Increase of .99"easts.
eea be said as to the reason for these lnsrssses with other costs.
The dis asata Is shown
leases In percentage and oost par tom by deport-
Lend Boflaary
* . Coot
Aina Gilds > Cost
ifclte lead i Cost
1939 1944
39.0
si.a
7.8
# 9.04
_A*2
9 .47
16.0 i 3.38
2&A. ?.*3
2.1 9 4.09
29.0 # 10.93
gSi!.. JflA
3.7# 3.28
Qooroasos la rode
- oontlnusd -
PNYC00009409
Hr. . t, Xofcaam - 4
Oa--ral
(All OupartMata)
Uoaw 3gat
it *f Atal Qpr. Coata
3ot Pg.Hi
1239 194ft
4 112,181.90 115.993.Xfl
l^? 14.1
J 3.03 4.06
Inoraaaa 3 3,6X0.28
Dooraaa* .6 Immim 4 1.03
Ftroial
3.4ft
"
34ft
Bill U r.ry lataraatla*. Bia Canaral Sxptoao isaraaaad only about &00. ;ar month but it uaa laaa la paroaat of total ooit ud aora par torn booaaaa of laaa toimaga. ttla aaaaa that about oaa *Y*nth of Aha total ooat it Oananl iuipaaaa. I rabar othar furled* fcai it r.ft4#d 17ft. Sf daparu
aests it seserdc oc fsilcssj
Baflaary
1939 1944
3 2.06 -3t0g
IaoraauM
3 1.00
$ .39
Uoat of thaaa inoraaaaa ara
toasac*.
I will Hat aoM of tha had any mtarlal ohaac**.
ludad ia tha Qaaaral Sipanaa that
Offlaa 3alarlaa
Faraa&t of
Coat
Botal 0-par. Coat Far Thu
1939 1944
2.5 3.6 1.016
1.1 4 .500
Ik* *iTi4ftrat f-yi'twt laaraaa* aada ia Off!** 3alariaa ia about 33ft. Thia applied ta'th*--i9s9 aoatfely flcara of | 3,186.13 $ 1,061.42. 3alari#a ehargaahla to flowimt Kaporta aaeuat to ft 642.07 par aoatk. aaklac total aoaeuatoft fa* af $ 1,896.49. Bia eoat par toa ioaraaaa la not all dua to laaraaa* la aaat hut rathor a raduatloa ia toaaata.
Iaanraao*
Than *aa a aoathly laoroaaa of 4 902.55 of tfelak # 708.00 uaa for tar Ca*a*u, aa ltaa not laaurrad ia 1939. This laaraaaa aaouata to 19 aaata par toa of all aatarlal*
- ooatiouad -
\
PNYC00009410
*r. 9, X. Jtasaos -
ita--
Cratrarjr to opUUi, tax** rt radxsead fros $ 4,133.28 to $ 2,971.41 pr sostt. Hoaarar, to* talk of tMa diffai-.no* of $ 1,181.64 to* la Oktoploystot Issarast*, akows bale:
i roprty Tk*
-tot. Uaaaploysaat 014 A$* Annuity
r*T Month
121.80 la*. 1,181.84 Laaa 108.04 kora
K.t . 1,161.64 IaM
its raduetlon la CSMsploysant fax i* dn. to drop ; serlt ratios of 1&. Ikia orar-all raduatlon la tuw approxiaatalf 28 auto par ton all satorlal.
rata fres 3& t a ,ta to a savin* of
Ctkar Itton
Liability aad Ooepasaatlos
L***l SspwM Taaatlos Ixpana*
Oapartoaatol Scpans* (S.T.)
Auditing Taatlsg and Baaaarak Jafaty Donation*
Tb. d#*r undar fiadlat: for tk* 4m: * 680.38 par
to distribution a* dafaty bpaw a* llitad lsaraaaad # 1,204.68 par aoato. Aftar allawla* Oaaaril, wa bar* a total laaraaa* la Safaty of
AH thinks tonaldafad. to* Otoaral iqcpau* a* a uait of scat kali to* 11s* pratty sail toas'yas-aasaldar to* star* axpandltor* Is 1938 aaa } 18,697.46 aa against j 19,332.53 is 1944, a diffarma* of only } 836.00 par sostt<
3p* (All Paps? toast*)
1939 1944
Mpgar. 3Pt%
9 143,950.38 112.197.87
Coat par Iks
3.67 3.93
Dm;
I 31,782.39
loaraaa* I .08
Paraast
22jt
M1
- oontlnoad -
PHYC000094U
vr. o. I. Johnson - i0
Coat n*r ton by Papartnenf
ftafln*rr
Zln* 0x14*
ttlti Urt
1930 1944
lumH
2.99 3.40
.47
3,91 4.93
8.17 4.S0
4 1.02 Smt h m 4 3.41
P.rcaat
lfijfc 24
44*
itiil* th* total ahop axpaixlltur** war* 22* las*, th* coat par tea r*aaln#d aboot th* aaau haeauaa of radoaad toan**#.
Hi a coat par ton at th* a*f inary was 47 aaet* hi, 75 eanta lowar than 1938. Uta 11s* Orld* Inara**# of toimag* ms tha enpcaditsrs was nook l**a. Th# tbit*
was abnormal as th* 1939 seats war* TununaHy high, closer to tbs 1938 costs of 4 4.93.
than 1939 but waa .02 was du* to
4sr**s* of 4 3.61 1944 ooat* sh*ek
Blaauth P*crtn*nt
Nonary Jpast
1939 1944
V 19,044.66 a^aio.50
10.133 13.460
Inor**** 4 2,565.91_D*er***^v4w,794 Incraas* ,&.303 ^
X'hsv* no ooaaast
Ibis analysts la In'
Chicago Plant as a unit
without going
w
behind tbs pi
tb* i i m.
yon an orar-all platar* of tb* bat anptad to break it dean by departments atody, thll# It la sararal neath* our prssaot operations sra pratty nusb
tba asst period at an sarllar data*
-\
Uil/lt
oai H. 0. Bow*** 3. ?. 3itookdal* r. z. steit*
i A. kiln* Sblaf Clack
C00009412 pMt