Costs of Manufacturing Carded Cotton Yarn and Means of Improvement

4'.
/^/>-
i^^lj^ ^ Technical Bulletin No. 1033. August 1951
.1
Costs of Manufacturing Carded

Cotton Yarn and Means
of Improvement
^-^H
'^'1
U.S. íl^^^.., ,:- ,., ,. , -,
A Research and Marketing Act Contract Report
UNITED STATES DEPARTMENT OF AGRICULTURE, WASHINGTON, D. C.
For Bale by the Sapmntendent of Documents, U. S. Govemment Printing Ofi&ce

Washington 25, D. C • Price 40 cents
The research on which this report is based was made possible
by fmids provided by the Agricultural Research and Market-
ing Act of 1946. It was carried on under the general super-
vision lof D. B. DeLoach, Associate Head, and B. S. White,
Jr., Head, of the Division of Marketing and Transportation
Research, and of O. C. Stine, Assistant Chief of the Bureau
of A^cultural Economics.
Plans for this research were developed mainly by L. D.
Howell of the Bureau of Agricultural Economics, and Ernest
S. Shipley of the United States Tariff Commission, with the
advice and assistance of representatives of the Carded Yam
Association, Inc., and the Ralph E. Loper Co. of Greenville,
S. C. Detailed cost data for a representative sample of 15
carded cotton-yam mills were assembled, analyzed, and
interpreted, and detailed specifications and operating results
for Model low-cost mills were prepared by the Ralph E.
Loper Company under contract with the United States
Department of Agriculture.
The results submitted by the contractor were prepared for
publication and much of the text was written by L. D. Howell,
with the advice and assistance of Walter Simister, Jr., presi-
dent of the Ralph E. Loper Co. E. O. Fitzsimons, presi-
dent, E. N. Brower, Chairman of the Board, and other
representatives of the Carded Yarn Association, Inc., served
in an advisory capacity in planning and in developing the
study.
Technical Bulletin No. 1033 • August tí51
Cost of Manufacturing Carded Cotton

Yarn and Means of Improvement'
A REPORT OF THE RALPH E. LOPER COMPANY, UNDER CONTRACT, AS AUTHOR-
IZED BY THE RESEARCH AND MARKETING ACT. PREPARED FOR PUBLICATION
IN THE BUREAU OF AGRICULTURAL ECONOMICS, BY L. D. HOWELL, AGRI-
CULTURAL ECONOMIST.
CONTENTS
Page Page
Summary 1 Representative miUs surveyed—Con.
Introduction 6 Labor costs 59
Purposes of study 7 Overhead costs 63
Method and scope of study 7 Other costs 67
Model mills 9 Data for individual mills, with
Specifications for Model mills. 10 comparisons 70
Cfosts for Model mills 11 MiU B 70
Net cotton costs 12 Mill C 79
Manufacturing costs 13 Mill D 85
Labor costs _ 13 Mill F 92
Overhead costs 13 Mill H 100
Other costs 15 Mill I 109
Representative mills surveyed___ 29 MiUJ 117
Size and arrangement of Mill K 129
plants 29 MiU N 141
Machinery used ^ 33 Mill O - 150
Operating data and draft pro- Mill R_. 158
grams 33 Mill S 166
Costs of yams produced 38 MiUT 171
Net cotton costs 43 Mill U__ 179
Manufacturing costs 44 Mill V 187
SUMMARY
Research designed to show the most feasible means of increasing the
efficiency and of reducing the costs of manufacturing carded cotton
yarns reveals the possibilities of making substantial reductions, par-
ûlarly in labor costs. For most mills the êductions indicated
would require much new and modern machinery, increased workloads,
some modernization of buildings, and simplification of the variety
and nimiber of counts of yarn spun.
This research was planned and developed to supply information
for the use of manufacturers of carded cotton yarns and indirectly
to benefit the cotton industry as a whole, including farm producers
1 Submitted for publication March 12, 1951.
942794—^51 1 1
2 TECHNICAL BULLETIN 1033, U. S. DEPT. OF AGRICULTURE
and consumers of cotton products. Information relating to costs of

manufacturing carded cotton yarns under actual operating conditions
and detailed specifications and operating results for Model low-cost
mills were developed for use in determining the adjustments needed.
Detailed specifications were prepared for so-called Model low-cost
mills for manufacturing typical kinds of carded cotton yarns. They
show the most desirable buildings, machinery and equipment, floor
plans, labor requirements, draft programs, and production data for
.such mills. The grade and staple length of the cotton to be used are
specified and detailed costs for the processes and operations are
developed. The specifications are based on modern buildings and
machinery throughout, and they apply to establishments of about
10,000-spindle units operating 2 shifts per day or 80 hours per week.
They are also based on prevailing wage rates in the area of the mills
surveyed and apply to known machinery that has proved itself to be
practicable.
Detailed cost data for a representative sample of 15 carded cotton-
yarn mills were assembled and analyzed to show the influence of the
various factors on costs of labor, overhead, and other items, at each
stage or process of the manufacture of specified kinds of carded cotton
yarn under actual operating conditions. Wide variations were found
in kinds and conditions of buildings and equipment used and in organi-
zation and operation of the plants, but, taking the plants as a whole,
none of the 15 mills surveyed equals the Model mills in buildings,
machinery, or layout, or in simplicity of operations, although some
of them approximate the Model mills in some particulars. The mills
surveyed ranged widely in size and in number of counts of yarn spun,
whereas the specifications for Model mills apply to plants of about
10,000 spindles, each mill to concentrate on the manufacture of only
one count of yarn.
Total costs of yarns for the 15 mills surveyed, adjusted to 2 shifts
per day or 80 hours per week, are substantially higher, in most in-
stances, than those indicated for Model mills. These costs for 10s
hosiery yarn, exclusive of selling expenses, ranged from 52.03 cents
per pound to 55.75 cents, and averaged 53.28 cents for the mills sur-
veyed, compared with 50.06 cents for the Model mill. In the case of
20s hosiery yarn, these costs ranged from 57.30 cents to 62.46 cents
and averaged 58.74 cents, for the mills surveyed, compared with
55.97 cents for the Model mill. Differences in these costs for other
yarns ranged from about the same as, to somewhat less than, those
ïor 10s and 20s hosiery yarns.
Net cotton costs for the mills surveyed, because of differences in
grade and staple length of the cotton, average lowei^^than those indi-
cated for Model mills, but the higher net cotton costs for Model mffifs
are expected to be more than offset by reductions in manufacturing
costs, as a result of using the higher quality of cotton. Although the
problem of finding out what'grade and staple length of cotton is
relatively best adapted to the production of specified kinds of yarn
is rather elusive, some mills apparently could increase their efficiency
and reduce total costs per pound of yarn by adopting a little better
quality of cotton as standard, and adjusting their drafts, speeds, and
machine assignments for higher rates of production.
CARDED COTTON TARN AND MEANS OF IMPROPREMENT 3
Total manufacturing costs, exclusive of net cotton costs, for the mills
surveyed are substantially higher in most instances than those indi-
cated for Model mills. These costs for 10s hosiery yarns, for example,
ranged from 12.88 cents per pound to 17.78 cents and averaged 15.05
cents for the mills surveyed, compared with 10.54 cents for the Mode]
mill. These differences indicate that reductions in costs of manu-
facturing 10s hosiery yarn, for example, would amount to as much as
69 percent for one mill, and would average about 43 percent for all
the mills surveyed, if the mills surveyed should be adjusted to approxi-
mate the conditions specified for Model mills. Such reductions for
other yarn would range from about the same as, to somewhat less
than, those indicated for 10s hosiery yarn.
Differences in labor and overhead costs by departments for the mills
surveyed indicate possibilities for improvement at each stage of
processing. For 10s hosiery yarn, for example, total labor and over-
head costs for the highest cost mills surveyed exceeded the corre-
sponding costs indicated for the Model mill by amounts ranging from
about 81 percent for spinning to more than 200 percent for handling
and storage and for fly frames. If adjustments were made so that
costs in each department for each mill surveyed would approximate
those for the lowest cost operator for that department, reductions in
total labor and overhead costs for 10s hosiery yarn, for example,
would amount to 12 percent for the mill with lowest costs, 40 percent
for the mill with highest costs, and 27 percent on the average for all
mills. Adjustments to approximate the conditions indicated for
Model mills would result in even greater reductions in costs.
The possibilities of bringing about reductions in labor and overhead
costs for carded cotton yarns by amounts approximating the differ-
ences shown between actual costs for the mills surveyed and those
indicated for Model mills appear to depend upon whether the costs
indicated for Model mills are attainable under actual operating coi;-
ditions. Data on labor and overhead costs by departments show
that costs for the individual mills surveyed in many instances ap-
proached closely enough those for the Model mills to indicate that the
costs shown for Model mills are at attainable levels under the condi-
tions specified.
Differences in total manufacturing costs for carded cotton varns are
accoimted for mainly by the difference in labor costs. Labor costs
for 10s hosiery yarns, for example, ranged from 7.50 cents per pound
to 11.37 cents and averaged 8.85 cents for the mills siu-veyed, com-
pared with 4.50 cents for the Model mill. For 20s hosiery yarn,
labor costs ranged from 10.22 cents to 14.01 cents and averaged 11.80
cents for the mills surveyed, compared with 7.05 cents for the Model mills.
Differences in labor costs for other yarns range from about the same
as, to somewhat less than, those indicated for 10s and 20s hosiery
yarns.
These differences in labor costs are accoimted for mainly by differ-
ences in quantities of yarn produced per hom* of man labor, but differ-
ences in average wage rates were large enough in some instances to be
of considerable importance. Production of 10s hosiery yarn, for ex-
ample, per man-hour by the mills surveyed ranged from 41 percent to
66 percent and averaged 55 percent of that indicated for the Model
4 TECHNICAL BULLETIN lOSS^ U. S. DEPT. OF AGRICULTURE
mill. Average hourly wage rates for labor used by the mills surveyed
in the manufacture of lOs hosiery yarn ranged from about 10 percent
below to 11 percent above those for the Model mill. The influence of
diflPerences in quantity of yarn produced per unit of labor on differences
in labor costs per poimd of yarn are offset in some instances and are
supplemented in others by the influence of differences in wage rates.
Labor costs by departments show wide variations among mills, re-
flecting differences in quantity of products per unit of labor and in wage
rates. Data on labor costs by departments show that those for the
mills of highest costs exceeded the corresponding costs indicated for
Model mills by amounts ranging from 110 percent for carding to more
than 200 percent for handling and storage, opening and picking, fly
frames, and winding, for 10s hosiery yarn; and from 71 percent for
carding to more than 200 percent for fly frames, for 20s hosiery yarn.
Average labor costs by departments for the mills studied exceeded
those for Model mills by amounts ranging from 44 percent for drawing
to 180 percent for fly frames, for 10s hosiery yarn; and from 14 percent
for opening and picking to 147 percent for fly frames, for 20s hosiery
yarn. In some departments, the labor costs for some of the mills were
as low as or lower than those indicated for Model mills, but these
relatively low costs of labor are accounted for mainly by relatively low
wage rates.
Such differences in unit labor costs emphasize the importance of
making adjustments to increase eflSciency and to reduce these costs. If
adjustments were made so that labor costs for each department in each
of the mills surveyed approximated that for the operator with lowest
costs for that department, total labor costs for 10s hosiery yarn, for
example, would be reduced 15 percent for the lowest-cost mill, 44 per-
cent for the highest-cost mill, and 28 percent on the average for aU
miUs combined. Adjustment to approximate the conditions mdicated
for Model mills would result in even greater reductions. Such adjust-
ments probably would require the use of new and improved machinery
and equipment, and the additional costs involved might offset some
of the savings in labor costs.
The principal factors contributing to maximum production per man-
hour include the use of suitable kinds of cotton, the maintenance of
good working conditions, a steady flow of work, the right type and
quantity of modern machinery weU maintained, a lay-out or arrange-
ment of plant that makes for eflftcient operations and flow of materials,
and an equalization of reasonable workloads as determined by compe-
tent specialists. Simplicity of operations with little changing of
stocks, rovings, and counts of yarn, are also important to any mill
that is trying to get maximum production per man-hour.
Overhead costs per pound for most yarns in the mills surveyed
ranged from substantially below to considerably above those indicated
for Model mills and averaged somewhat less. The relatively large
depreciation costs for Model mills are mainly responsible for overhead
costs for those mills exceeding those for the mills surveyed. But wide
differences in overhead costs by departments indicate the needs for,
and possibilities of, improvements. If adjustments were made so
that overhead costs for each department in each mill would approxi-
CARDED COTTON YARN AND MEANS OF IMPROVEMENT 5
mate those for the lowest cost mill for that department, total overhead
costs for 10s hosiery yarns, for example, would be reduced 13 percent
below that for the lowest cost mill, 48 percent below that for the
highest cost mill, and 34 percent below the average for all mills
included. But the fact that overhead costs for most of the mills
surveyed are lower than those shown for Model mills indicates that
the possibilities of reductions in overhead costs are limited.
The total of other manufacturing coste, including social security
and old-age-benefit taxes, vacation pay, packing materials, and freight,
averaged somewhat higher for the miUs surveyed than those indicated
for Model mills. Differences in these costs indicate some possibilities
for improvements.
Much new and modern machinery would be required by the carded-
yarn industry if any great reductions were to be made in costs of
manufacturing carded cotton yams. The types of machinery needed
most are opening and picking equipment, long-draft fly frames, and
long-draft larger package spinning machines.
Changes in buildings most needed for increasing efficiency and
reducing costs include some rearrangement of machinery in most of the
buildings now being used, the installation of evaporative cooling
systems, including more modern hiunidifying systems, and better
lighting equipment. With these improvements, the effectiveness of
most of the buildings, from the viewpoint of unit cost of yarn, would
approximate that of Model mills.
Increased machine assignments offer possibilities for making sub-
stantial reductions in costs of manufactm*ing carded cotton yarns.
There is considerable variation in machine assignments and workloads
among the mills in the study. In some instances the employees have
what are considered full workloads, but these instances are in the
minority. With more modern machinery, improved building arrange-
ments, and better working conditions, including air cooling, the carded
yarn mills should eventually be able to attain the productivity set up
in the Model mills. But to do this it is necessary that the "work^^ rim
well, and that fair and reasonable standards be established to equalize
the loads among all the workers.
Adjustments in size of mills and in number of counts spun offer
possibilities for reductions in costs. The relationships between size of
the mills and manufacturing costs indicate that some carded-yarn
manufacturing establishments may be too small for the most efficient
operations, particularly in the manufacture of several counts of yarn.
The mills generally spin too large a range of yarn counts to permit
minimum unit costs of operations. In most mills a reduction in the
number of counts spun would simplify the operations and make it
possible to more nearly approach the costs indicated for Model mills,
which contemplate prodi;cing only one count of yarn. With such
simplified operations each mill could adopt the machinery, drafts,
speeds, and work loads necessary to produce higher degrees of effi-
ciency and lower unit costs. But such simplified operations would
necessitate considerable cooperation on the part of persons or organiza-
tions responsible for the sales and merchandizing of yarn and of the
millas customers or users of carded yarns.
6 TECHNICAL BULLETm 1033, Ü. S. DEPT. OF AGRICULTURE
INTRODUCTION
Earlier studies indicate that gross margins for assembling and
merchandising raw cotton, manufacturing cotton fabrics, fabricating
cotton apparel and household textiles, and wholesaling and retailing
the finished products on the average account for about seven-eighths
of the dollar paid by the consumer for cotton apparel and household
textiles.^ Gross margins for yarn manufacturers alone apparently
account for more than 5 percent of the consumeras dollar, or about
twice as much as total costs of ginning and merchandising the raw
cotton that is used. The size of these margins emphasizes the
importance of information to show the influence of the various factors
on the efficiency and costs of the services rendered and to indicate
what appears to be the most feasible means of improvement.
Research relating to marketing margins and costs constitutes an
important part of the work provided for by the Research and Market-
ing Act of 1946. This law authorizes and directs the Secretary of
Agriculture, among other things, to determine costs of marketing
agricultural jproducts in their various forms and through the various
channels, and to foster and assist in the development and establish-
ment of more efficient marketing methods, practices, and facilities for
the purpose of bringing about more efficient and orderly marketing
and reducing the price spread between producers and the consumers.^
Additional information relating to marketing margins and costs is
needed to orient marketing problems by indicating the relative im-
portance, from the viewpoint of costs, of the services, agencies, and
cost items involved and to indicate the adjustments needed to reduce
marketing costs. Research designed to develop such information for
agricultiu'al products includes that relating to farm-to-retail price
spreads; to average distribution of the consumer's dollar by agencies,
services, and cost items; and to factors affecting efficiency and costs
of marketing and means of improvement.
Research relating to farm-to-retail price spreads is concerned mainly
with the development of data to show periodically the retail values of
specified farm products, the farm values of equivalent products, the
spread between these farm and retail values, and the farmer's share
of the retail cost to consumers. These data are in great demand for
use in showing the amounts of, and changes in, over-all marketing
margins and their relative importance from the viewpoint of cost.
Data on average distribution of the consumer's dollar spent for
finished products, on changes in gross margins at each principal stage
in marketing, and on items of cost included, are being assembled for
cotton and other groups of agricultiu*al products. This information
serves as a basis for mdicating the relative importance, from the view-
point of costs, of the various stages or segments of the marketiag
procedure and of the agencies, services, and cost items iavolved. But,
in the absence of any objective standards against which these margias
and costs can be evaluated, these data on average gross margins and
2 HOWELL, L. D. MARKETING AND MANUFACTURING MARGINS FOR TEXTILES.
U. S. Dept. Agr. Tech. Bui. 891, 148 pp., illus. 1945.
BEEN, R. 0. PRICE SPREADS BETWEEN FARMERS AND CONSUMERS. U. S. Dept.
Agr. Inform. Bui. 4, 95 pp. illus. 1949.
3 PUBLIC LAW 733, TITLE II, SECTION 202 (B). (60 Stat. 1082).
on average costs, regardless of their accuracy, are not adequate for

indicating whether the gross margins, and particular cost items, are
too large or too small, or what can or should be done to increase
efficiency and reduce costs.
To determine an adequate basis for constructive action would
require additional research to show (1) the influence of the several
factors on efficiency and costs under actual operating conditions, (2)
detailed specifications for model low-cost operating units for use as a
standard or basis of comparison, and (3) the changes needed to bring
about improvements. The results of one approach of this kind as
applied to the carded cotton-yarn manufactiu-ing industry are pre-
sented in this report. This industry was selected for this initial study
because it represents an early stage in, and an important segment of,
the cotton-manufacturing industry. This segment apparently offers
reasonably good opportunities for developing information that should
be of assistance to operators in increasing their efficiency and reducing
their costs and for developing methods and techniques applicable,
with appropriate modifications, to other segments of the textile
industry.
PURPOSES OF STUDY
The main pm*pose of this study was to show what appears to be the
most feasible means of increasing the efficiency and of reducing the
costs of manufacturing carded cotton yarns. Intermediate purposes
were: (1) to prepare detailed specifications and to indicate operating
results for Model low-cost mills designed to manufacture specified
kinds of carded cotton yams for use as a standard or basis of com-
parison; and (2) to assemble and analyze detailed cost data for a
representative sample of 15 carded cotton-yarn mills to show the
influence of the several factors on efficiency and unit costs at each stage
or process of manufacturing specified kinds of carded cotton yams
under actual operating conditions. The specifications and operating
results for Model mills and the results of the analysis of cost data for
representative mills under actual operating conditions are intended
for use in indicating the adjustments needed to increase efficiency and
to reduce costs. The results of this research are given for the direct
use of manufacturers of carded cotton yarns and indirectly for the
benefit of the cotton industry as a whole, including farm producers
and consumers of cotton products.
METHOD AND SCOPE OF STUDY
Representatives of the Carded Yarn Association, Inc., and others

gave advice and assistance in determining the kinds of informa-
tion that would be most helpful to manufacturers'of carded cotton
yarns in increasing their efficiency and in reducing their costs, the
nature and sources of the data available for use in this study and the
means of obtaining them, and what would appear to be the most
feasible means of developing this study. The study was developed
from the viewpoint that any benefits to farm producers, consiuners,
and the cotton industry as a whole resulting from this research would
depend mainly upon the usefulness of the information to cotton-yarn
manufacturers in increasing efficiency and in reducing their costs.
8 TECHNICAL BULLETIN 1033, U. S. DEFT. OF AGRICULTURE
These manufacturers, because of their situation and experience, are

considered to be in a particularly favorable position to suggest the
kinds of information that would be of greatest usefulness to them for
this purpose. Consequently, their advice and assistance were used
to good advantage in planning and developing the study.
The nature of the carded cotton-yarn manufacturing industry is
such that the best results from research relating to efficiency and costs
and means of improvement for the industry would require the services
of competent personnel with broad training and experience in textile
cost engineering. Arrangements were made to obtain the services
of such personnel through a contract with the Ralph E. Loper Co. of
Greenville, S. C, to make the study.
The plan developed for this research, with the advice and assistance
of representatives of the Carded Yarn Association, Inc., specified that
the contractor shall perform the following work and services.
(1) Prepare detailed specifications on the basis of cost engineering
data and other information for Model establishments for manu-
facturing typical kinds of carded cotton yarns, showing the most
desirable biuldings, machinery and equipment, floor plans, labor
requirements, draft program, and production data; and develop for
these pilot or Model muís detailed costs for the different processes and
operations. These specifications were to be based on modern buudings
and machinery throughout, and they were to apply to establishments
of about 10,000 spindle units operating two shifts of 40 hours per week
each. They were also to be based on prevailing wage rates in the area
of the miUs surveyed and would apply to known machinery that has
been proved to be practical. The specifications are for establish-
ments spinning (a) 10s knitting and 10s weaving yarns, using Strict
Low MiddliQg ^Ke-inch cotton; (6) 20s knitting and 20s weaving yarns,
using Middling 1-inch cotton; and (c) 30s knitting and 30s weaving
yarns, using Middling l}á2-inch cotton. The specified yarns and
grades and staple lengths of cotton were subject to change by mutual
agreement.
It was mutually understood and agreed that the specifications for
these Model establishments would be supplemented by such notes or
explanatory material as may be necessary to make these specifications
of maximum usefulness to manufacturers of carded knitting cotton
yarns only, to manufacturers of both carded knitting cotton yarns
and carded weaviag cotton yarns, and to manufacturers of carded
weaving cotton yarns only.
(2) Assemble detailed cost data for a representative sample of 15
carded gray cotton-yarn manufacturing establishments currently
in operation, including those manufacturhig gray knitting cotton
yarns only, those manufacturing both carded gray knitting cotton
yarns and carded gray weaving cotton yarns, and those manufacturing
gray weaving cotton yarns only, in such proportions as to supply the
most satisfactory basis for comparisons with specifications for Model
establishments provided for imder paragraph (1). The establish-
ments for detailed study were to be selected by the contractor in
consultation with representatives of the Carded Yarn Association,
Inc., and the U. S. Department of Agricxilture and a list of the selected
mUls was to be agreed upon after assurances had been obtained from
»
the mills chosen that they would cooperate by making available to
the contractor all their, records that were needed. The mills chosen
for detailed study were to be selected in such a way as to constitute as
nearly as possible a representative cross section of the various types of
operating conditions of carded cotton-yarn mills. The records of the
individual plants were to be analyzed to discover the influences of
such factors as kinds of equipment and techniques used, size and
organization of the business »units, kinds of raw materials used, and
other factors, on the efficiency and unit costs of labor, overhead, etc.,
at each important stage or process in the manufacture of specified
kinds of yarns under actual operating conditions.
(3) Prepare an interpretive report, without disclosing the identity
of individual mills. This report was to contain the specifications for the
Model establishments, along with such notes and explanatory materials
as are needed to make the information of maximmn usefulness to
carded yarn manufacturers. It was to include results of the analysis
and interpretation of the data assembled for the representative sample
of 15 carded gray cotton yarn mills. Its conclusions were to be based
on the specifications and cost data developed for the Model establish-
ments, on the results of the analysis of detailed cost data for the
representative sample of 15 carded yarn mills, and on the con-
tractor's best cost engineering judgment and knowledge, and
on their experiences with the industry. The conclusions were to
show what appear to be the most feasible means of increasing the
efficiency and of reducing the costs of manufacturers of carded yarn.
The results obtained imder actual operating conditions were to be
compared with those indicated for the Model establishments as a basis
for illustrating some of the most important means of improvement.
It was understood and agreed that the contractor would use its
best engineering judgment and knowledge of the industry in the
performance of this assignment. The contractor was to advise with
representatives of the Carded Yarn Association, Inc., and of the U. S.
Department of Agriculture in formulating final plans for and in
developing this research, so as to get information of maximum useful-
ness to carded-yarn manufacturers. The Department of Agriculture
was to be kept informed regarding the progress made in developing
the study.
MODEL MILLS
The term *^Model mills,'' as used in this report, is intended to
describe practical mills that can be constructed to manufacture the
yarns intended, at the lowest practical total costs, including raw
materials. The buildings to house the machinery are to be constructed
at as low a price as possible so as to obtain the best manufacturing
costs. They are to have reasonably good working conditions, and to
present a good outside appearance without being spectacular. Model
mills of 10,000 spindles were specified by the Department of Agri-
culture, after consultation with representatives of the Carded Yarn
Association, Inc., because this number of spindles conforms approxi-
mately with the average size of mills that produce the yarns to be
studied.
10 TECHNICAL BULLETIN 103 3, U. S. DEPT. OF AGRICULTURE
SPECIFICATIONS FOR MODEL MILLS

The machinery set-up for the Model mills is in line with the best
that is now on the market and which has been used long enough to
be considered practical. The costs of the machinery, which are
necessarily estimates, were obtained from machinery manufacturers,
or they were set up by the contractor in line with recent purchases in
the industry. The number and kinds of machinery specified for the
Model mills are listed on pp. 16, 20, and 25.
In preparing specifications for the building lay-outs for the Model
mills, the contractor used for the manufacturing buildings one-story
brick, slow-burning mill construction with evaporative cooling system ;
all of the area under one roof. Modern lighting and toilet facilities
are provided for and the floor space is arranged for the efficient flow
of materials between products with a view to obtaining maximum
efficiencies and low costs of upkeep. The Ralph E. Loper Company
does not engage in mül architecture or mill construction work, but
the estimated cost of the mill buildings, including heating equipment,
lighting, plumbing, humidification, and a cooling system was approxi-
mately $6.50 per square foot. The estimated average cost of the
warehouse space was $3 per square foot. These figures were checked
by consultations with architects who specialize in the textile industry.
It will be noted that the sketches of the main building are of the
''straight-line'' type (see pp. 17, 21, and 26), although it is realized
that there is a trend in textile construction toward the square type
of building, and anyone who contemplates a new building should
keep this fact in mind.
''Square type^^ construction is believed by some architectural
engineers to make it possible, usually, to locate service facilities such
as the repair shop and supply room more centrally, but it is not
unanimously agreed that the square type of construction is ideal.
Because of the size of these Model units (about 10,000 spindles), it
seemed best to adhere to the known advantages of the straight-line
buildings for purposes of this study, as this arrangement appeared to
give a little lower total cost per unit of manufacturing the specified
yams, than other arrangements.
The capital requirements for setting up an operating mill of the
type specified vary considerably with the fineness of the yarn produced
(table 1). The estimated amounts of capital needed to set up and
operate, on a two-shift or 80-hour basis, new carded cotton-yarn
mills of the type specified, based on prices as of March 30, 1950,
range from $120 per spindle for 30s hosiery yarns to $230 per spindle
for 10s hosiery yarns.
If a mill similar to any of the Model mills were to be constructed, the
contractor assumed that it would be located in the South and adjacent
to a textile town or city, so that no company-owned mill village would
be required.
The job sizes and machine assignments set up for the Model mills
were to be, for each operative, a full but reasonable workload and a load
that can be sustained over an indefinite period. It is expected that the
"work'' will run well, the lay-out of the plant will be virtually ideal,
and working conditions will be maintained at a high level so as to
permit these maximum assignments without overloading any of the
operatives. (See pp. 16, 22, and 25.)
TABLE 1.—Model mills: Estimated capital needed to set up and operate
new cardedr-yarn mills, operating 80 hours per week (two shins of Jfi
hours eadC)^ hy kind oí yarn, based on prices as of Mar, SO, 1950 ^
Hosiery yarn
Item
10s 20s 30s
Dollars Dollars Dollars

Land and buildings ^ __ 531, 300 395, 400 343, 350
Machinery, erection, etc 1, 090, 000 730, 000 577, 000
Working capital ^ _ _ 810, 000 437, 000 349, 000
Total --- 2, 431, 300 1, 562, 400 1, 269. 350
Investment per spindle 230 148 120
1 Spindles number 10,584 for each mill.

2 Without village.
3 Working capital estimated by assuming 10 weeks' supply of cotton paid for
and constantly on hand, normal stock-in-process, 2 weeks' inventory of yarn,
accounts receivable equivalent to 3 weeks' billings, normal supply inventory, and
conservative amount of cash in banks.
The assignment, as given to the contractor, the Ralph E. Loper Co.

by the U. S. Department of Agriculture, specified that the manufac-
turing costs for the Model mills should be established on the basis
of prevailing wages in the area. This directive was interpreted
to mean the average occupational wage rates found in the mills sur-
veyed in this study. No overtime wage rates have been considered
for purposes of the study.
The draft programs, speeds, twists, and other technical data for the
Model mills were set up by the contractor, based on experience, and
after consulting with the manufacturers of the machines used. (See
pages 16, 22, and 25.)
The lay-outs for the hosiery and warp twist yams in the Model miUs
are alike in so many instances that only the differences (wherever they
occiu') are indicated in this bulletin. When no reference is made to
warp twist lay-outs, it may be assumed that the details—such as
machinery lists, draft programs, etc.—as applied to hosiery twists,
apply also to warp twists.
COSTS FOR MODEL MILLS
The total costs to manufacturers of carded cotton yarns that are

indicated for Model mills, as of May 1950, amounted to 50.06 cents
per poimd for 10s hosiery, 50.19 cents for 10s warp, 55.97 cents for 20s
hosiery, 56.27 cents for 20s warp, 61.29 cents for 30s hosiery, and
62.03 cents for 30s warp yarns. (See pp. 18, 22, and 27.) These
costs include net costs of the cotton used and manufacturing costs,
including labor, overhead, and other costs, such as packing materials,
freight, and social security taxes.
Discounts, claim allowances, and selling expenses are not included in
the cost figures, as these items vary, mostly with the selling prices of
the yarns. Discoimts and claim allowances are usually deducted from
the gross selling prices to arrive at net selling prices. Actual per-
centage selling expenses found in the mills surveyed are given on
i)age 40 of this report. Terms for selling prices of yarn usually allow
or 2-percent discount if paid on or before the tenth of the following
month.
The final costs of yarn shown in this bulletin are for yarn on ''cones'^
in all instances.
NET COTTON COSTS
Data relating to costs for the Model mills show that net cotton
costs account for about 79 percent of the total costs to manufacturers
for 10s yams, about 71 percent for 20s yams, and about 65 percent
for 30s yams. (See pp. 18, 22, and 27.) Only a small part of these
differences is accounted for by differences in quality and value of the
cotton used.
The grades and staple length of cotton designated for use by the
Model mills in the manufacture of the yams specified represent the
qualities which, according to the opinion of the Ralph E. Loper Co.,
will enable the Model müls to operate on the lowest total costs, and
still maintain reasonable quality of products. Data are based on the
use of Middling 1-inch cotton for the Model mill for 10s yarns. Mid-
dling lK2-inch cotton for 20s yarns, and Middling iXe-inch cotton for
30s yarns. The selection of these qualities was made after the actual
grades and staples of the cotton used by the 15 representative mills
selected for detailed study were checked. The final designations are
based on these results and on the extensive experience of the contractor
with the carded cotton-yarn manufacturing industry. In designating
these qualities of cotton, the contractor also took into consideration
the suggested workloads, the grade and the quality of the yarns pro-
duced, and the experience in wastes that they used as standard.
Preferably, the ^Vork'^ should run well as the cotton used affects the
workloads, the speeds, the drafts, and the quality of the yam.
The prices of the cotton for the designated grades and staples were
obtained from the Weekly Cotton Market Review for March 30,
1950.* These price quotations are applicable to cotton '^landed group
B mill points.'^ Pnces for Middling 1-inch cotton averaged 35.29
cents per pound. Middling lK2-inch cotton averaged 35.64 cents, and
Middling iKe-inch averaged 35.94 cents.
Waste multipliers for the Model mills were estimated from the ex-
periences of the contractor, and were established after referring to the
actual waste multipliers found in the 15 mills surveyed. The con-
tractor also took into consideration the grade and staple length of the
cotton indicated for making the yams in Model mills.
The waste multiplier used—that is, 112 percent—indicates a gross
waste (before credit for waste sold) of about* 14 percent and a net
waste of 10.8 percent, which means after credit for waste sold.
The delivered price of cotton in the bale multiplied by 112 percent
equals net costs of cotton in yarn. The net cotton costs indicated for
Model mills are 39.52 cents per pound for 10s yarns, 39.92 cents for
20s yarns, and 40.25 cents for 30s yarns.
* UNITED STATES PRODUCTION AND MARKETING ADMINISTRATION, COTTON
BRANCH, WEEKLY COTTON MARKET REVIEW, March 30, 1950. Atlanta, Ga.
[Processed.]
MANUFACTURING COSTS
Manufacturing costs include labor, overhead, and other costs, such

as social security and old-age benefit taxes, vacation pay, packing
materials, and freight for the delivery of yarn to customers. Total
manufacturing costs for Model mills averaged about 10.6 cents per
pound for 10s yarns, 16.2 cents for 20s yarns, and 21.46 cents for 30s
yams^ The proportion of total costs accounted for by manufacturing
costs averaged about 21 percent for 10s yams, 29 percent for 20s yarns,
and 35 percent for 30s yams. (See pp. 18, 22, and 27.)
Labor is the largest item of cost included in total manufacturing
costs. The proportion of the total accounted for by labor ranged from
about 43 percent for 10s yams to 45 percent for 30s yams. The
proportion for overhead ranged from about 36 percent for 10s yams
to 44 percent for 30s yarns, and the proportions for other costs ranged
from about 11 percent for 30s yarns to 21 percent for 10s yarns.
LABOR COSTS
Data on labor costs for Model mills show that these costs averaged
4.48 cents per pound, or about 9 percent of the total costs to manu-
facturers, for 10s yams; 7.07 cents per pound, or 12.6 percent for 20s
yarns; and 9.46 cents per poimd, or more than 15 percent, for 30s
yarns. (See pp. 18, 22, and 27.) Labor costs are inñuenced by
machinery assignments and other conditions that affect the quantity
of products per imit of labor used and by wage rates.
MACHINE ASSIGNMENTS, ETC.—The number of operatives needed to
produce the quality and quantities expected was set up by the contrac-
tors, based on their experiences. The fact that the Model mills have
a so-called ideal lay-out of buildings and working conditions, and that
the machinery is the latest type of modern practical equipment was
taken into consideration.
WAGES.—Wage rates vary considerably among the 15 mills sur-
veyed but, for the purposes of this study, simple averages of the occu-
pational wage rates for the muls producing each of the three yam
counts were used for the Model mills. The wage rates used are:
$1.0384 per hour for 10s hosiery yarn, $1.0393 for 10s warp yarn,
$1.0376 for 20s hosiery yarn, $1.0476 for 20s warp yam, $1.0539 for
30s hosiery yarn, and $1.0602 for 30s warp yarn. Sufficient informa-
tion is included in this report to enable anyone to adjust the total
labor cost to any wage level desired. It is contemplated that fly
frame tenders, spinning doffers, and winder tenders will be considered
as paid piece work.
OVERHEAD COSTS
Overhead costs for Model mills averaged 3.86 cents per poimd,
or 7.7 percent of total costs to manufacturers for 10s yarns; 6.77 cents
per pound, or about 12 percent for 20s yarns ; and 9.48 cents per pound,
or about 15 percent of the total costs to manufacturers for 30s yarns.
(See pp. 18, 22, and 27.) Included in the overhead costs are the
following items.
SUPPLIES AND REPAIRS.—^Costs of supplies and repairs account for

almost 23 percent of total overhead costs for 10s hosiery yarn, about
19 percent for 20s hosiery yarn, and 18 percent for 30s hosiery yarn.
These costs were estimated by the Ralph E. Loper Co. on the basis,
of extensive experiences with, and intimate knowledge of, the industry,
using as a guide the actual costs for these items in the 15 mills sur-
veyed. It should be kept in mind that the specifications are for mills,
that are new throughout, with buildings and machinery of such a
quality that costs of upkeep and repair would be at a minimum.
Periodic overhauling would be performed by outside contractors and
the expenses charged to this account.
POWER.—Costs of power for Model mills account for 17 percent of
total overhead costs for 10s hosiery yarn, almost 19 percent for 20s
hosiery yarn, and 18 percent for 30s hosiery yarn. Averages of the
costs of power for the 15 mills surveyed were used as a basis for indi-
cating these costs for the Model mills, taking into consideration the
fact that all the new machinery would be of the latest type, and allow-
ing for an air-changing and cooling system, for ceiling fans, and mod-
ern lighting of window-less buildings.
INSURANCE.—Costs of insurance make a relatively small item.
Insurance for workmen's compensation was estimated on the basis of
the actual experience encountered by the 15 mills surveyed and was
calculated as a percentage of pay rolls. This also applies to group
insurance.
INSURANCE (OTHER).—This item includes all other forms of insur-
ance except life insurance. Estimates were made on the basis of the
actual experience in the 15 mills, adjusted for the increased value of
a new mill to take care of the increased cost of fire insurance.
TAXES (PROPERTY, ETC.).—Taxes, exclusive of income and social
security taxes, estimated on the basis of average actual costs for this
item in the 15 mills, account for about 4 percent of the total overhead
costs indicated for Model mills. Property taxes in textile communi-
ties in the South vary considerably, and in some areas special tax
inducements have been offered ; but for purposes of this study, it was
considered fair to use the average property taxes found in the mills
sm^veyed, adjusted to an estimated figure for the Model mills of 10,000
spindle units.
DEPRECIATION.—Costs of depreciation, established by applying
the rates of the Office of Internal Revenue to the estimated total costs
of buildings and machinery, account for 33 percent of total overhead
costs for 10s hosiery yarn, about 32 percent for 20s hosiery yarn, and
about 30 percent for 30s hosiery yarn. Internal Revenue rates were
used to assure maximum comparability of the results, although it is
realized that these rates do not provide enough depreciation for
normal replacements xmder present conditions. The information
given in this bulletin is considered adequate for use in adjusting depre-
ciation costs to any rates desired.
FUEL.—Fuel costs, estimated on the basis of the experiences of the

contractor, using as a guide the costs as found in the 15 mills, account
for only a small proportion of overhead costs for Model mills.
OTHER EXPENSES.—These expenses were estimated, based on
experiences of the contractor, and after comparison with actual
experiences in the mills surveyed.
SALARIES.—Total salaries for officers and executives, clerical work-
ers, and superintendents, were set up on the basis of the experiences
of the contractor, after taking into account actual salaries paid in the
15 mills surveyed. The results show that these salaries account for
about 14 percent of total overhead costs for 10s hosiery yarn, 17 per-
cent for 20s hosiery yarn, and 19 percent for 30s hosiery yarn.
No ^Hnterest on investment^ is included in manufacturing costs for
Model mills because it is not the practice at present, in this industry,
to include this figure as an item of cost. No ''interest on borrowed
money'' is included in manufacturing costs for the Model mills, as it is
assumed that the owners or stockholders will provide the necessary
funds for construction and normal operations.
OTHER COSTS
Other manufacturing costs for Model mills, including taxes for

social security and old-ê benefits, vacation pay, packing materials,
and freight for delivery of yarn to customers, averaged 2.26 cents per
pound for 10s yarns, 2.36 cents for 20s yarns, and 2.46 cents for 30s
yarns. The combined amounts of these costs in Model mills
averaged somewhat more than 4 percent of total costs to manufactmêr.
TAXES.—Costs of taxes for social security and old-age benefits for
Model mills are based on average expense for these taxes for the 15
mills surveyed. The rates are based on 1949 information before the
increased rates became effective, January 1, 1950. The combined
amounts of these taxes approximate 2.29 percent of the labor costs.
VACATION PAY.—Estimated costs of vacation pay in Model mills
are based on the average for the 15 mills surveyed and they total 1.7
percent of labor co^ts. Some of these mills surveyed have liberal
vacation pay policies and others have no costs for this item. Costs
of vacation pay are reported separately throughout the bulletin.
Anyone who wishes can adjust the costs for Model mills to include
any amount.
ÎPACKING MATERIALS.—Costs for paper* cones, strapping, etc., were
estimated by the contractor, using as a guide the actual practice in
the industry. These costs totaled 1 cent per pound for each kind of
yarn specified.
FREIGHT.—Costs for Model mills for freight for delivery of yam to
customers were set up on the basis of the average mill's experience.
For each yam specified it was 1.08 cents per pound.
TABLE 2.—Model mill: Machinery specified for the manufdcture oj

10s hosiery carded cotton yarn, United States, May 1950^
Kind of machinery Quantity
Lines of opening equipment 2

Waste machine 1
Single-process pickers (2 beaters each) 4
40-inch cards—27-inch dofifers (continuous strippers) 124
Frames :
Drawing, IJ^-inch metal rolls:
Breaker:
5 deliveries each 14
6 deliveries each . 1
Finisher:
5 deliveries each 14
6 deliveries each 1
Super draft, 10 inchX5 inch, 120 spindles each 8
Spinning, 4-inch gauge, 234-inch ring, long draft, tape drive (with
overhead cleaners and mechanical oiling sytem), 252 spindles
each 42
Total spinning spindles =10, 584.
Cone winders, 100 spindles each 5
Miscellaneous equipment, such as testing equipment, hand trucks,
office furniture and fixtures, pumps, compressors, heating plant,
lathes, ceiling fans, and motors.
1 The specifications were prepared by the Ralph E. Loper Co. for the U. S.
Department of Agriculture. The size designated by the Department, after
consultation with representatives of Carded Yam Association, Inc., was
10,000 spindles because this number of spindles approximates the number in
the average size of mill producing this kind of yam. Cost of this machinery and
equipment (including epgineering fees, freight, etc.) was estimated, as of May
1950, at about $1,090,000.
TABLE 3.—Model mill: Operating data and draft program jor 10s
carded cotton yarn. United States, May 1950
10s yam
Item Unit
Hosiery Warp
Cotton specified:
Grade _• M M
Staple length Inch 1 1
Picker lap Ounce. 14 14
8uantity per week (40 hours) Pound- 11, 850 11, 425
ard sliver Grain.. 55 55
Quantity per card week (40 hours) Pound- 368 368
Finisher drawing sliver Grain,. 55 55
Quantity per finisher dehvery week (40
hours) Pound- 595 595
Slubber (1.00 hank roving):
Revolutions per minute front roll.. 214 214
Twist multiplier ___. 1.20 L20
Quantity per spindle (40 hours) Pound- 47. 42 47.42
Spinning:
Revolutions per minute front roll_. 187 179
Twist multipHer 3.50 4.50
Quantity per spindle (40 hours) Pound- 4. 25 4. 10
MODEL MILL FLOOR PLAN ( 10s HOSIERY) MAY 1950
I-
O
fei
ö
Mill Building and Offite ... 70,200 sq. ft $456,300 O
warehouses 20,000 sq. ft. ... 60>000 o
Totals 90,200 sq. ft. ... $516.300
15,000 o
Land
Total $531.300
>
S3
Ä. R. SIDING !2Î
Cotton Warehouses ond

Heating
Equip.
40' X 40'
Machine
Ooening
& 124 Cords
1I
I
Breaker
&
1 Finisher
I Drawing
r
iFly Frames 42 Spinning Frames
iM'xSOÍ
• I
I
Pocking
&
5)hipping
L-, 6,000
I
o
o
Waste House Shop Picking Winding
fTinuing Ii Sq.
oq. Ft.
n. i
4Q'x30'
I 45'x50'! I { 11
70'X 100' 160'X 100' I 60'x 100' I 55'x 100' 176'x 100'
50'xlOO' 50'xl00'|50'xl00' 50'X 100'
O
Cond.
Supply Room
Compressor Room
Office 20'x60*
Room 25'x 30'
40'x30' 40'x60'
O
<
fei
866'- sfei
1^
NEG. 47980 BUREAU OF AGRICULTURAL ECONOMICS

U. S. DEPARTMENT OF AGRICULTURE
FIGURE 1.
TABLE 4.—Model mill: Average cost per pound for specified kinds of
carded cotton yarn^ United States, May 1950 ^
10s cotton carded yarn

Item
Hosiery Warp
Cents Percent Cents Percent

Total cost of yarn ^ 50.06 100.0 50. 19 100. 0
Net cotton cost ^_ 39.52 78.9 39.52 78. 7
Manufacturing cost. 10. 54 2L 1 10.67 2L 3
Labor * 4.50 9.0 4.46 &9
Overhead. 3.78 7.6 3.95 7. 9
Other _ -_ 2.26 4,5 2.26 4. 5
Taxes ^ _ _ _ . 10 .2 . 10 .2
Vacation pay • .08 .2 .08 .2
Packing materials 1.00 2.0 LOO 2.0
Freight _ _ 1.08 2. 1 L08 2. 1
1 All costs are adjusted to 2 shifts or 80 hours per week.

2 Discounts and selling expenses not included.
3 Middling 1-inch cotton is specified. The price, 35.29 cents per pound, was
based on official quotations for cotton *'landed group B mill points," Mar. 30,
1950. The price was adjusted for waste by multiplying it by 1.12, the net waste
multipher, to give net cotton cost per pound of yarn.
* Includes all labor on payroll except superintendence, which is included in
overhead cost.
^ Includes social security and old-age benefits which amount to 2.29 percent of
labor cost.
* Amounts to 1.70 percent of labor cost.
TABLE 5.—Model mill: Overhead and labor costs for 10s hosiery carded
cotton yam^j by departments, United States, May 1960 ^
Cost per pound of yam Total pay-

Department roll cost
Overhead Labor Total per week
Cents Cents Cents Dollars

Handling 0.06 0. 17 0.23 152. 03
Opening and picking. .37 .24 .'61 215. 33
Carding L 17 .62 L79 558. 86
Drawing .29 .37 .66 330. 31
Fly frames .26 .43 .69 383. 31
Spinning L29 1.40 2.69 1,, 262. 62
Winding .28 1. 10 L38 989. 48
Packing and shipping .06 .17 .23 153. 62
Total 3.78 4.50 8.28 4, 045. 56
1 Costs are based on 2 shifts or 80 hours per week with an estimated production
of 90,000 pounds of yam.
CARDED COTTON YARN AND MEANS OF IMPROVEMENT 1Ô
TABLE 6.—Model mill: Overhead expenses per week {2 shifts or 80-hour
basis) for the manufacture of 10s hosiery carded cotton yam, United
States, May 1950 ^
Item Total Per spindle
Dollars Gents
Supplies and repairs 765 7.23
Power 580 5.48
Insurance, liability.. 30 .28
Insurance, other 100 .94
Taxes, property 137 1.29
Depreciation 1,120 10.58
Fuel 45 .43
Other expenses 150 1.42
Salaries, etc__^ 475 4.49
Total 3,402 32. 14
1 Total number of spinning spindles =10,584, and estimated production is

90,000 pounds of yarn per week of 80 hours.
TABLE 7.—Model mill: Standard weekly payroll {2 shifts or SO-hour

basis) for the manufacture of 10s hosiery carded cotton yam, by occu-
pation. United States, May 1950 ^
Total Wage Total

Occupation hours rate payroll
per week per hour per week
Carding: Number Dollars Dollars

Opener hands and oilers 80 0.998 79.84
Picker tenders 80 1.008 80.64
Card grinders and fixers. 160 1.229 196. 64
Card tenders 240 . 997 239. 28
Drawing tenders 240 1.027 246. 48
Oilers (cards) and drawing dragger 80 1.026 82.08
Slubber tenders 160 1. 123 179. 68
Doffers and sweepers 160 .955 152. 80
Spinning, winding, and packing:
Spinning and winding fixers 80 1. 152 92. 16
Oilers and tapers ^_ 40 1.026 41.04
Roving men and sweepers 160 .955 152. 80
Spinners . 560 1.003 561. 68
RoUpickers 80 .955 76.40
Doffers 240 1. 105 265. 20
Winder tenders 880 1.019 896. 72
Yarn men and packers 160 1.010 161. 60
Frame cleaning 8 .955 7.64
See footnote at end of table.
TABLE 7.—Model mill: Standard weekly payroll {2 shifts or 80-hour

basis) for the manufacture oj 10s hosiery carded cotton yam, by occu-
pation, United States, May 1950^—Continued.
Total Wage Total

Shop and yard: Number Dollars Dollars

Mechanics ____ _ __ 80 1.330 106. 40
Mechanic helper _ 40 .943 37. 72
Humidifier and air-change man 40 1. 250 50.00
Yard men _ __ 160 .903 144.48
Watchman _ 40 .945 37.80
Watchman (week-end) 48 .945 45. 36
Miscellaneous:
Night overseer _ _ 40 1.875 75.00
Scrubber- __ 40 .903 36. 12
Total or average 3, 896 1. 038 4, 045. 56
1 Based on estimated production of 90,000 pounds of yarn per week of 80 hours.
TABLE 8.—Model mill: Machinery for the manufacture of 20s hosiery

carded cotton yarn. United States, May 1960 "^
Number
Line of opening equipment 1
Waste machine 1
40-inch cards—27-inch doffers (continuous strippers) 50
Frames :
Drawing, 1%-inch metal rolls:
Breaker :
4 deliveries each
Finisher:
4 deliveries each
Long-draft slubbers, 9- by 4H-inch, 132 spindles each
Spinning, 4-inch gauge, 2}^-inch ring, long draft, tape drive (with
overhead cleaners and mechanical oiling system), 252
spindles each 42
Total spinning spindles= 10,584
Miscellaneous equipment, as testing equipment, hand trucks, office
furniture and fixtures, pumps, compressors, heating plant, lathes,
ceiling fans, and motors.
consultation with representatives of Carded Yarn Association, Inc., was 10,000
spindles because this number of spindles approximates the average size of
mill producing this kind of yarn. Cost of this machinery and equipment
(including engineering fees, freight, etc.) was estimated, as of May 1950, at
about $730,000.
MODEL MILL FLOOR PLAN {20s HOSIERY) MAY 1950
Mill Building and Office ... 51,600 sq. ft $335,400

Warehouses 15,000 sq. ft. ... 45,000
Totals 66,600 sq. ft. ... $380,400
Land 15,000
Total $395,400
R. R. SIDING
Heating
Equip. Pocking
&
40'x40' Shipping
|Brealcer|
Machine Opening O
Cotton Warehouses O
and Waste House Shop & 50 Cards 1 &
|Finisher
Fly Frames 42 Spinnirtg Frames WindingI
4,250
Picking Sq. Ft.
40'x30' prawinff
Compressor Cond.
I I Room
Room I I
50'X 100' 50'X 100' 50'X 100' 40'x30' 40'X 100' 64*x 100' t28'x loo; 52'x 100' 176'X 100* l30'x 100] 25'X 30'
Supply Room
20'A 60'
Office
40'x60'
630'
U. S. DEPARTMENT OF AGRICULTURE NEC. 47981 BUREAU OF AGRICULTURAL ECONOMICS
to
FIGURE 2.
TABLE 9.—Model mill: Operating data and draft program Jor 20s carded
cotton yarn, United States, May 1950
20s yarn
Item Unit
Hosiery Warp
Cotton specified:
Grade M M
Staple length Inch__.
Picker lap Ounce- 14 14
Quantity per week (40 hours) Pound- 9,600 9,350
Card sliver Grain-. 55 55
Quantity per card week (40 hours) Pound- 368 368
Finisher drawing sliver Grain-. 55 55
Quantity per finisher delivery week (40 Pound- 575 575
hours).
Slubber (2.00 hank roving) :
Revolutions per minute, front roll.. 164 164
Twist multiplier 1.20 1.20
Quantity per spindle (40 hours) Pound- 19. 55 19.55
Spinning:
Revolutions per minute, front roll.. 148 142
Twist multiplier .. 3.50 4,50
Quantity per spindle (40 hours) Pound _ L70 1. 66
TABLE 10.—Model Mill: Average cost per pound indicated for specified
kinds of carded cotton yarn, United States, May 30, 1950 ^
20s cotton carded yarn
Item
Hosiery Warp

Total cost of yarn ^ 55. 97 100.0 56.27 100. 0
Net cotton cost ^ - 39.92 7L3 39.92 70. 9
Manufacturing cost 16.05 28.7 16.35 29. 1
Labor * -- 7.05 12.6 7.09 12. 6
Overhead - -- 6.64 n. 9 6.90 12. 3
Other 2.36 4.2 2.36 4. 2
Taxes'^ . 16 .3 . 16 . 3
Vacation pay » . 12 .2 . 12 .2
Packing materials- 1.00 L8 LOO L8
Freight 1.08 L9 L08 L9

3 Middling l}Í2-inch cotton was specified. The price, 35.64 cents per pound,
was based on official quotations for cotton, "landed group B mill points," Mar.
30, 1950. This price was adjusted for waste by multiplying it by 1.12 percent,
the net waste multiplier, to give net cotton cost per pound of yarn.
overhead cost.
5 Includes social security and old-age benefits which amount to 2.29 percent
of labor cost.
^ Amounts to 1.70 piercent of labor cost.
cotton yam, by departments, United States, May 1950 ^
Cost per pound of yam Total pay-

Cents Cents Cents Dollars

Handling and storage 0.09 0.21 0.30 77.05
Opening and picking. .51 .36 .87 129. 10
Carding 1.25 .76 2.01 273. 62
Drawing .32 .33 .65 119. 96
Fly frames .59 .74 1.33 266. 70
Spinning 3.22 2.88 6. 10 1, 036. 45
Winding .53 1.57 2. 10 563. 86
Packing and shipping . 13 .20 .33 73.36
Total 6.64 7.05 13. 69 2, 540. 10
1 Costs are based.on 2 shifts or 80 hours per week with an estimated production
of 36,000 pounds of yarn.
TABLE 12.—Model miU: Overhead expenses per week {2 shifts or 80-hour

boMs) for the manufacture of 20s hosiery carded cotton yam, United
StaUs, May 1950 ^
Dollars Cents
Supplies and repairs 450.00 4.25
Power 450. 00 4.25
Insurance, liability_. 19.05 . 18
Insurance, other 65. 10 .62
Taxes, property 88.90 .84
Depreciation 760. 00 7. 18
Fuel 31. 75 .30
Other expenses 126. 00 L 19
Salaries, etc 400.00 3.78
Total 2, 390. 80 22.59
1 Total number of spinning spindles = 10,584 and estimated production of 36,000

pounds of yarn per week of 80 hours.
24 TECHNICAL BULLETIN 1033, TT. S. DEPT. OF AGRICULTURE
TABLE 13.—Model mill: Standard weekly payroll {2 shifts or SO-hour

basis) for the manufacture of 20s hosiery carded cotton yarn, by
occupation f United States, May 1950 ^
Total Wage Total


Opening and picker hands 80 0.977 78. 16
Card grinders and fixers. 80 1. 192 95. 36
Card tenders __ ______ 80 .980 78. 40
Drawing tenders _ 80 L017 81. 36
Oilers (carding and spinning) 80 L013 81. 04
Lap rackers, sweepers, and draw-
ing haulers _ 80 .970 77. 60
Spinning and winding fixers 80 1. 145 91. 60
Roving men and sweepers 80 .946 75.68
Spinners _ 560 .986 552. 16
DofiFers and blow-oflF men 160 L093 174. S%
Winder tenders _ 480 .980 470. 40
Yarn men and packers. _ _ 80 .991 79. 28
Shop and yard:
Mechanic 40 1.625 65. 00
Mechanic helper _ _ _ 40 1. 125 45. 00
Humidifier and air-change man__ 40 1. 250 50. 00
Yard men_ 80 .883 70. 64
Watchman_ _ __ 40 .922 36. 88
Watnhmftn {■w(^p'\^-ç>'.n(\) 48 .922 44. 26
Miscellaneous :
Night overseer. __ 40 1.875 75.00
Scrubber 40 .903 36. 12
Total or average _ _ _ _ 2, 448 L038 2, 540. 10
Based on estimated production of 36,000 pounds of yarn per week of 80 hours.

TABLE 14.—Model mill: Machinery for the manufacture of 30s hosiery
carded cotton yarn y United States ^ May 1950 ^
Number
Line of opening equipment 1
Waste machine 1
40-inch cards—27-inch doffers (continuous strippers) 31
Frames:
Drawing, 1%-inch metal rolls:
Breaker:
4 deliveries each
Finisher:
4 deliveries each_
Super draft, 8 inch X 4 inch, 112 spindles each
Spinning, 3}^-inch gauge, 2- inch ring, long draft, tape drive
(with overhead cleaners and mechanical oiling system), 252
spindles each 42
Total spinning spindles-10,584
Miscellaneous equipment, as testing equipment, hand trucks, office
furniture and fixtures, pumps, compressors, heating plant, lathes,
ceiling fans, and motors.
consultation with representatives of Carded Yarn Association, Inc., was
10,X)00 spindles because this number approximates the average size of mül pro-
ducing this kind of yam. Cost of this machinery and equipment (including
engineering fees, freight, etc.) was estimated, as of May 1950, at about $577,000.
TABLE 15.—Model mill: Operating data and draft program for 30s carded
cotton yarn, United States, May 1950
30s yarn
Item Unit
Hosiery Warp
Cotton specified:
Grade M M
Staple length Inch__. l/l6 ' 1/16
Picker lap Ounce. 14 14
8uantity per week (40 hours) Pound, 11, 850 11, 100
ard sliver Grain.. 55 55
Quantity per card week (40 hours) Pound. 368 368
Finisher drawing sliver Grain.. 55 55
Quantity per finisher delivery week
(40 hours) Pound. 570 570
Slubber (3.00 hank roving) :
Revolutions per minute, front roll-. 155 155
Quantity per spindle (40 hours) Pound. 12.75 12.75
Spinning:
Revolutions per minute, front TO11__ 136 127
Twist multiplier. 3.50 4.50
Quantity per spindle (40 hours) Pound. 1.06 1.00
MODEL MILL FLOOR PLAN (30s HOSIERY) MAY 1950
Mill Building and Office ... 45,900 sq. ft. ... $298,350
Warehouses 10,000 sq. ft. ... 30,000
Totals 55,900 sq. ft. ... $328,350
Land ; 15,000
Tota I $343,350
Ä. ñ. SIDING
Heating I
Equip. I
I Packing
Cotton Warehouses 40'x40' I &
Opening lBreaker¡ Shipping
and Waste House Machine O
Shop
& 32 Cards • & Fly Frames 42 Spinning Fromes Winding' O
Picking •Finish« 2,750
40'x30' brawin Sq. Ft.
Comfxessor Cond.
Room I Room
50'X 100' 50'X ICO* 40'x30' 40'X 100* 40'xl00'¡28'x]00j 50'x 100' ÍóO'x 100' 30'x loo; 25'x 30'
Supply Room
20'x60'
Office
40'x 60'
523'
U. s. DEPARTMENT OF AGRICULTURE NEG. 47982 BUREAU OF AGRICULTURAL ECONOMICS
FIGURE 3.
TABLE 16.—Model mül: Average cost per pound for specified kinds
oj carded cotton yarn. United States, May 1960 ^
30s carded cotton yarn

Tf'.PTTl
Hosiery Warp

Total cost of yarn ^ _ _ _ _ _ 61.29 100.0 62.03 100. 0
Net cotton cost ^ 40.25 65.7 40.25 64. 9
Manufacturing cost : 21.04 34.3 21.78 35. 1
Labor *_ _ _ _ 9.44 15.4 9.49 15. 3
Overhead _ 9. 14 14. 9 9.83 15. 8
Other _ _ 2.46 4.0 2.46 4, 0
Taxes« .22 .3 .22 .4
Vacation pay ^ . 16 .3 . 16 . 3
Packing materials. . 1.00 1.6 1.00 1.6
Freight _. 1.08 1.8 1.08 1. 7

3 Middling 1)16-inch cotton was specified. The price, 35.94 cents per pound,
was based on official quotations for cotton, ^landed group B mill points," Mar.
30, 1950. This price was adjusted for waste by multiplying it by 1.12, the
net waste multiplier, to give net cotton cost per pound of yarn.
^ Includes all labor on payroll except superintendence, which is included in
overhead cost.
* Includes social security and old-age benefits which amount to 2.29 percent
of labor cost.
^ Amounts to 1.70 percent of labor cost.
cotton yam, by departments. United States, May 1950 ^
Cost per pound of yarn Total pay-

Cents Centß Cents Dollars

Handling and storage 0.08 0. 18 0. 26 40. 49
Opening and picking. . 60 .33 .93 75.28
Carding 1.30 .89 2. 19 201. 25
Drawing .40 .46 .86 103. 40
Fly frames .89 1.06 1. 95 239. 53
Spinning 4.84 4.22 9.06 948. 30
Winding .88 2.09 2.97 468. 92
Packing and shipping . 15 .21 .36 47.53
Total 9. 14 9.44 18.58 2, 124. 70
1 Costs are based on 2 shifts or 80 hours per week with an estimated production
of 90,000 pounds of yarn.
TABLE 18.—Model mill: Overhead expenses per week {2 shifts or 80-hour

basis) Jor the manufacture of 30s hosiery carded cotton yarn, United
States, May 1950 ^
Dollars Cents
SuppUes and repairs 371. ?5 3.51
Power 365. 00 3.45
Insurance, liabihty_. 15. 95 . 15
Insurance, other 55.00 .52
Taxes, property 75. 00 .71
Depreciation 620. 00 5.86
Fuel - 28. 00 .26
Other expenses 126. 00 L 19
Salaries, etc 400. 00 3.78
Total 2, 056. 20 19.43
1 Total number of spinning spindles =10,584; and estimated production 22,500

pounds of yarn per week of 80 hours.
TABLE 19.—Model mill: Standard weekly payroll {2 shifts or 80-hour
basis) for the manufacture of 30s hosiery carded cotton yam, by occu-
pation, United States, May 1950 ^
Total Wage Total
Carding : Number Dollars Dollars

Opening and picker hand 40 1. 003 40. 12
Card grinders and fixers 80 1. 217 97. 36
Card tenders 80 .997 79. 76
Drawing tenders 80 1. 039 83. 12
Spinning and winding fixers 80 1. 200 96.00
Oilers and taper 40 L021 40. 84
Spinners 480 1. 015 487. 20
Roll cleaner 40 .950 38. 00
Doffers (37 frames) 80 L072 85. 76
Doffers (5 frames), roving men,
and sweepers 80 1.000 80. 00
Winder tenders 400 .973 389. 20
Packer. 40 1. 001 40.04
Week-end cleaning 8 .910 7. 28
Shop and yard:
Mechanic 40 1. 453 58. 12
Mechanic helper 40 .960 38.40
Humidifier and air-change man __ 40 L250 50. 00
Yard man 40 .917 36. 68
Watchman 40 . 943 37.72
Watchman (week end) 48 .943 45. 26
Miscellaneous:
Night overseer 40 L875 75. 00
Scrubber _ _ 40 .903 36. 12
Total or average _ 2,016 1.054 2, 124. 70
1 Based on production of 22,500 pounds of yarn per week of 80 hours.

REPRESENTATIVE MILLS SURVEYED

The 15 mills included in the sample for detailed analysis were
selected to constitute as nearly as possible a representative cross
section of the various types of operations in carded cotton-yam mills.
The survey was started by visiting the operators of the selected mills
and making them acquainted with the purpose of the study and the
data needed. A member of the staff of the Ralph E. Loper Company
then visited each plant, collected the necessary data, made a brief
inspection of the plant, reviewed the audit reports to learn the previous
history with reference to expenditure, collected actual samples of the
cotton used, and obtained samples of the yams being manufactured.
Samples of the cotton being used by each mill were obtained for use
in learning its grade and staple length. The samples from each mill
were divided into three parts. One part was sent to the Cotton Re-
view Board of the United States Department of Agriculture at Wash-
ington, D. C; one part to the Cotton Review Board of the United
States Department of Agriculture at Columbia, S. C; and one part
to an independent but competent cotton classer. The results of the
three classifications of the split samples were averaged to obtain a fair
appraisal of the grade and staple length of the cotton used by each mill.
The results show that the grades ranged from Strict Low Middling to
Strict Middling, and that the length of staple ranged from ^Ke inch
to 1^2 inches (table 20). The cotton used by the mills surveyed
averaged about the same in grade as that indicated for the Model
mills and somewhat shorter in staple.
Samples of yam manufactiu-ed by the several mills were obtained for
laboratory test to find the count, strength, and appearance of the
yams. These samples were forwarded for analysis and testing to the
laboratory that is located at Clemson College, S. C, and operated by
the Research and Testing Division of the Cotton Branch of the Pro-
duction and Marketing Administration in the United States Depart-
ment of Agricultiu'e. The results show considerable differences in
the count, strength, and appearance of the yarns (table 21). These
differences, along with other factors, may help to accoimt for differ-
ences in the processing costs shown.
SIZE AND ARRANGEMENT OF PLANT
Descriptions of each of the 15 individual plants for which detailed

data were obtained are not given in this bulletin because they might
possibly serve to identify individual concerns. But a general descrip-
tion of the 15 mills, taken as a group, is presented as a basis for imder-
standing the differences in costs shown and for indicating the needs for
improvement.
The mills surveyed vary considerably with regard to size, as indi-
cated by the number of spindles in place and number of counts spun.
Four of the mills have less than 7,000 spindles each and are designated
in this bulletin as small, 8 have between 7,000 and 14,000 spindles
and are designated as medium, and 3 have 14,000 to 25,000 spindles
each and are designated as large. Results for miUs of these size groups
are compared with results indicated for the Model mills with about
10,000 spindles. With regard to the number of counts spim, 3 mills
TABLE 20.—Average grade and staple length of cotton used in the manufacture of carded cotton yarns by 15 mills surveyed,
and those specified for Model mills, by kind of yarn, United States, May 1950^ CO
O
Kind of yarn
O
10s hosiery 20s hosiery 30s hosiery lOs warp 20s warp 30s warp
Mill
>
Staple Staple Staple Staple Staple Staple
Grade 2
length Grade 2 length Grade 2 length
Grade 2 length Grade 2 length Grade 2 length w
d
f
f
Inches Inches Inches Inches Inches Inches
B M 1+ M 1+ M 1+ M 1+
C SLM + 1
D__ M- 1)^2 M- 1}Í2 o
F SM 3^3 2 SM 3/82 w
H_. M- 1 M- 1 M- 1 M- 1
I M- 1+ M- 1+
J M+ 1 M+ 1 M+ 1
K M- IH2 + M- 1>^2 + M- 1/32+ M- 1/32 + M- 1>^2 + M- 13^2 +
N SLM + IK2 + SLM + l/a2 + SLM + 1/32+ SLM + 1/32 +
0_ . . M 1/32 M 1/32 Ö
R M
SLM + 1/32 SLM + 1/32
S M- 1^6 + M- 1/16+
T_ M+ M+
U M M O
1/32 + 1/32+
V SM 3/32
O
Average M 3/32 + M 1+ M 1+ M- 1 M- 1+ M- 1>^2 + w
I—I
o
Model 3 M 1 M 1/32 M 1/6 M 1 M 1/32 M 1/6 d
ir*
d
1 The grade and staple length indicated for each of the mills staple-length designation indicates sHghtly higher grade or slightly
represent an average of the classification of spHt samples by the longer staple and a minus (—) following these designations indicates
Cotton Review Board of the U. S. Department of Agriculture at slightly lower grade or slightly shorter staple.
Washington, D. C; by the Cotton Review Board of the U. S. 2 M means Middling; SM, Strict Middling; and SLM, Strict Low
Department of Agriculture at Columbia, S. C. ; and by independent Middhng.
but competent cotton classers. A plus ( + ) following a grade or 3 Grade and staple length used in estimating costs for Model mills.
TABLE 21.—QucUity of yam spun as indicated by count, average yam-
' skein strength, break jactor^ and grade, by 15 mills surveyed, and by
kind oj yam, United States, May 1950 ^
Yam count Average yam-skein

strength
Grade
Mill Break or yarn
Correct- factor appear-
Specified Actual Actual ed to ance
specified
count
10s hosiery yam
êr Number Pounds Pounds

B. 11 11.5 ■ 170. 6 179.3 1962 C+
H 9 9.7 192.6 208.7 1868 B
S_ 9 9.7 166.0 180.4 1610 B
V. 9 9.6 208.6 220.4 1982 B
20s hosiery yam
F. 20 20. 1 93.3 93.7 1875 C+

J_ 20 19.5 99.3 96.4 1936 c
K 20 20.0 91.0 90.9 1820 c+
N 19 19.1 103. 1 103.8 1969 c
R 20 19.4 102.7 98.8 1992 c
T. 20 19.6 89.4 87.1 1752 c+
30s hosiery yam
30 29. 1 57.6 55. 3 1676 C-f

O 30 28.6 69.5 65.3 1988 c+
Ü 30 29.4 62.4 60.6 1835 c+
20s warp yam
B. 18 18.7 102.8 107.7 1922 c+

C. 20 19.6 90.4 88.3 1772 D+
H 18 19. 1 106.9 115.0 2042 C4-
K 21 19.2 108.8 97.7 2089 C
30s warp yam
Number Number Pounds Pounds

D. 30 29.6 58.9 57.9 1743 D
1 Results based on analysis of samples of yarn forwarded to the laboratory of
the U. S. Department of Agriculture, PMA, Research and Testing Division of
Cotton Branch, Clemson, S. C. Samples from some of the yams were not
available.
spin from 1 to 3 counts each and are designated as low, 9 spin from 4
to 12 counts each and are designated as medium, and 3 spin more than.
12 counts each and are designated as large. Results of mills spinning
these numbers of counts are compared with the results of the Model
mills which are intended to concentrate on the spinning of only one
count.
The mills sm-veyed are listed by size groups and by numbers of
counts spun as follows :
MiU Mill Size Counts spun
B - Small Low.
C Medium Do.
D Small Do.
F Medium Medium.
H Do Large.
I Do Medium.
J Large Do.
K Do Large.
N Medium Do.
O Do Medium.
R Do Do.
S Small Do.
T Do Do.
U Large Do.
V - Medium Do.
Nine of the 15 mills are located in North Carolina, 2 in South
Carolina, and 4 in Alabama. Eleven of these mills are housed in
1-story buildings, 8 in buildings of the straight-line type, and all are
housed in buildings made of brick, approximately of the type sug-
gested for the Model mills. None of the buildings are new and
modern; those for 12 of the mills are not new but are fairly well laid
out in most aspects and are in good condition; those for 3 mills are
not modern and appear to be in need of considerable alteration and
repair.
The floor spacing and arrangement of machinery and equipment
for efficient flow of materials between products are considered good
for 5 of these mills, fair for 7, and poor for 3 of the mills. In 12
of the mills the cotton warehouses and waste houses are conveniently
located with regard to the opening and picking rooms; the arrange-
ment for 2 mills is only fair in tfis respect, and that for 1 mill is
poor enough to reduce efficiency materially. None of the miUs sm*-
veyed has an operative cooling system, 12 have good humidifying
systems, 13 have fair-to-modern overhead Ughting, and all have
reasonably good toilet facilities.
Among the most important improvements needed in the buildings
are evaporative cooling and humidffication systems and better light-
ing. Such improvements, it is thought, would give better working
conditions and enable the operatives to maintain reasonable job
assignments. This should mean that the work would run better and
usually would result in improved quality of the products. Improve-

ments in arrangement of floor area is needed to permit a straight-line
flow of materials all the way from the opening of the cotton bale to
the shipping of the finished products. Improvements in location or
arrangement of the service facilities (such as machine shop, supply
room, and office) are needed to make them more convenient to the
operating units.
MAt^HiNERY USED
To avoid the identification of individual concerns, no detailed
listings of the machinery used by any of the 15 mills are included in
this bulletin. But information for the 15 mills taken as a group
relating to the type, amounts, and condition of machinery used at
each stage in processing is presented as a basis for interpreting the
differences in costs shown and for indicating improvements needed.
The type, amount, and condition of the opening and picking equip-
ment used by 8 of the mills compare favorably in most respects with
that indicated for the Model mills; the equipment used by 4 of the
mills is not of the most improved type but is in good condition; and
the equipment used by 3 mills is not modem and is not in very good
condition. The breaker and finisher draw frames for 10 of the mills
compare favorably with the machines specified for the Model mills,
those for 2 of the mills are of the same general type but are rather
old, and those for 3 of the mills are quite old and are not in good
condition.
Five of the mills have modern fiy frame equipment; one has semi-
modern equipment; and the equipment for 9 of the mills is not modern.
Spinning equipment for one of the mills is very nearly equal to that
indicated for Model mills; 1 of the mills has a partial installation
of modern spinning equipment; that for the other 13 mills is not
modern. All the mills were foimd to have modern or semimodern
winding equipment.
OPERATING DATA AND DRAFT PROGRAMS
Comparisons of the operating data and draft programs for the 15
mills with those specified for Model mills show that there are impor-
tant differences in this respect (tables 22, 23, 24, and 25). The
Model mills in all instances contemplate using maximum package
sizes and manufacturing the yarns from one process of fly frames,
with double roving in the spinning creels. Of the 10 mills surveyed
that produce 10s hosiery yarn, 6 use the same size fly-frame package,
but none of the mills spins as large a spinning package as is indicated
for the Model mill. One of these mills uses one process of fly frames,
but the package size is considerably smaller than that indicated for
the Model mill. Three of the plants use two processés of fly frames
which place them at considerable disadvantage in costs.
942794°
TABLE 22.—Operating data and draß program Jor mills surveyed and for Model mill^ jor 10s hosiery carded cotton yarn,
United States, May 1950 CO
Item Unit MillB MiUF Mm H MillJ MUIK Mill N

Cotton used: o
Grade ^ ^. M SM M- M+ M- SLM+ g
Staple length 2 Inch__. 1+ '%'. 1 1 IM2+ 1^3.+ 3
Picker lap Ounce- 14 14. 5 13 14 14 14 >
Quantity per picker week * Pound- 7,223 10, 580 10, 879 12, 661 7,276 10, 165 ^
Card sliver Grain-. 52. 5 65 57 55 60 55 bd
Quantity per card week ^ Pound- 327 265 350 396 275 363 2
Finisher drawing sliver Grain-, 56. 5 67 60 55 60 55 P
Quantity per finisher delivery week ^ Pound- 345 434 518 670 627 727 0
Slubber (first process): Hank roving 1.50 .70 1.20 1.48 .60 1.50 g
Speeder (second process): Hank roving. 1.85 1.40
Spinning:
Revolutions per minute, front roll. 179 200 180 182 185 180
Twist multiplier 3.50 3.20 3.00 3. 15 3.30 3. 21
Quantity per spindle week ^ Pound- 3.85 4. 29 3.90 3.92 3.97 3.87
Item Unit Mill R MiUS MillT MiU V Model

mill
Cotton used:
Grade 1 SLM+ M- M+ SM M
Staple length 2 Inch IH2 ^^16 + 1
Picker lap Ounce- 14 14 14 14 14 O
Quantity per picker week s - Pound_ 8,138 12, 305 11, 238 11, 770 11, 850
Card sliver Grain-. 53 56 55 57 55
Quantity per card week ^ Pound- 283 405 357 460 368
Finisher drawing sliver Grain.. 56.5 52 55 57 55
Quantity per finisher delivery week ^ Pound- 485 733 549 679 595 O
Slubber (first process) : Hank roving d
2.20 1.00 .95 2.00 1.00 f
Speeder (second process) : Hank roving- 2.00
Spinning:
Revolutions per minute, front roll.. 185 190 200 181 187
Twist multiplier 3.25 3.35 3.50 3.40 3. 50
Quantity per spindle week ^- Pound- 4. 06 3.86 4. 41 3.81 4. 25
* Plus (+) indicates slightly higher grade and minus ( —) slightly 2 Plus (+) indicates slightly longer staple.
lower grade. 3 Week of 40 hours.
TABLE 23.—Operating data and drafl program jor mills surveyed and for Model mill y for 20s hosiery carded cotton yarn,
United States, May 1950
Item Unit MillB MÜ1 F MiUH Mill I MiU J MillK

O
Cotton used:
Grade i M SM M- M- M+ M- §
Staple length » Inch_ _. 1+ •% 1' 1+ 1
Picker lap Ounce- 14 14.5 13 13.20 14 14 O
Quantity per picker week * ___. Pound- 7,223 10, 580 10, 879 9,511 12, 661 7,276 o
ard sliver. Grain.. 52. 5 65 57 58 55 60 O
Quantity per card week ^ Pound- 327 265 350 266 396 275 g
Finisher cfrawing sliver Grain.. 56. 5 67 60 58 55 60 O
Quantity per finisher delivery week ^ Pound- 345 434 518 612 670 627 ^
Slubber (first process): Hank roving 3.32 .85 1.80 1.25 2. 75 .60 H
Speeder (second process) : Hank roving^ 2.35 4.00 2.00 >¡
Spinning:
Revolutions per minute, front roll_. 156 167 156 156 187 162 ^
Twist multiplier. , __. 3. 50 3. 66 3.20 3.25 3.08 3.30 fe
Quantity per spindle week ^ Pound- 1. 71 1.81 1.72 1. 69 2.06 1.76 2
MillR MiUT MiUU Model S

Mill N Mill O mill @
Cotton used:
Grade i SLM + M SLM + M+ M M
Staple length 2 '■_ Inch--. 1>^2 + IK: IK2 1^6 + 1^32 + IH2
Picker lap, Ounce- 14 13.5 14 14 14 14
Quantity per picker week ^ Pound- 10, 165 9,363 8, 138 11, 238 12, 840 9,600
ard sliver Grain-. 55 52 53 55 50 55
Quantity per card week ^ Pound- 363 259 283 357 242 368
Finisher drawing sliver Grain-. 55 53 56. 5 55 48 55
Quantity per finisher delivery week ^ Pound- 727 496 485 549 492 575
Slubber (first process): Hank roving_-_. 2.40 .90 2.20 0.95 1.60 2.00
Speeder (second process) : Hank roving. 2.25 2.40 5.00
Spinning:
Revolutions per minute, front roll_ 150 162 138 169 156 148
Twist multiplier 3. 44 3.35 3.00 3. 50 3.38 3.50
Quantity per spindle week ^ Pound_ 1.65 1.78 1. 55 1.91 1. 72 1.70
1 Plus (+) indicates slightly higher grade and minus ( —) slightly 2 Plus (+) indicates shghtly longer staple.
lower grade. 3 Week of 40 hours.
TABLE 24.—Operating data and draft program jor mills surveyed and for Model mill, for 30s hosiery and 10s vxirp carded
cotton^ yarn, United States, May 1960 00
0
30s hosiery yarn
Item Unit Model
Mill I MillJ MiUK MillO MülU mm
Cotton used:
Grade 1 M~ M+ M- M M M
Staple length 2 Inch 1+ 1 IH2+ IK2 1>^2 + I/16
Picker lap _ Ounce 13. 20 14 14 13.5 14 14
Quantity per picker week ^ Pound 9,511 12, 661 7,276 9,363 12,800 11, 850
Card sliver Grain 58 55 60 52 50 55
Quantity per card week ^ _____ Pound 266 396 235 259 242 368
Finisher drawing sliver Grain 58 55 60 53 48 55
Quantity per finisher deli ver v week 3_ Pound 612 670 627 496 492 570
Slubber (first process) : Hank roving 1.25 3.25 1. 10 1.28 1.60 3.00
Är)PPf|pi« (^second orocess^ * Hank rovinfif 4. 00 3.50 3.85 5. 00
Spinning :
Revolutions per minute, front roll 144 148 151 152 144 136
Twist multiplier __ _ _ 3. 35 3. 28 3.30 3.50 3.41 3.50
Quantity per spindle week ^ Pound 1.08 1. 12 1. 12 1. 13 1.08 1.06
10s warp yarn
Model
MillB MiUH MiUK MillN MiUS mill
Cotton used:
Grade! _ _ M M- M- SLM + M- M
Staple length 2 Inch X+ 1 1/32+ 1/82 + ^/l6 1
Picker lap Ounce 14 13 14 14 14 14
Quantity per picker week ^ _ _ Pound 7,223 10, 879 7,276 10, 165 12, 305 11, 425
Card sliver • Grain 52.5 57 60 55 56 55
Quantity per card week ^ Pound 327 350 301 363 405 368
Finisher drawing sliver Grain 56.5 60 60 55 52 55
Quantity per finisher delivery week ^ _ _ Pound 345 518 627 727 733 595
Slubber (first process) : Hank roving 1.50 1.80 .60 1. 50 1.00 1.00
Q-npprlpT» í'appnríH nroppss') * Hank rovincr 1. 40
Spinning: .
Revolutions per minute, front roll 155 179 158 180 166 179
Twist multiolier 4 75 4.50 4.40 4.22 4. 75 4. 50
Quantity per spindle week ^ Pound 3.40 3.97 3.39 3.87 3.40 4. 10
1 Plus (+) indicates slightly higher grade and minus (- -) slightly 2 Plus ( + ) indicates shghtly longer staple.
lower grade. ^ Week of 40 hours.
TABLE 2b.—Operating data and drafl program for mills surveyed and for Model mill, for 2,0s and 30s warp carded cotton
yarn, United States, May 1950
20s warp yarn
Item Unit
MiUB Mill C MiU D Mill H MillK
Cotton used: >
Grade ^ M SLM + M- M- M- S3
Staple length 2 Inch 1+ 1 1/82 1 1/32 + Ö
Picker lap_ Ounce- 14 14.33 13. 50 13 14 ö
Quantity per picker week ^ Pound. 7,223 8,203 14, 552 10, 879 7,276
Card sliver O
Grain _. 52.5 66 53 57 60 O
Quantity per card week ^ Pound_ 327 396 347 350 301
Finisher drawing sliver Grain _. 56. 5 66 53 60 60 O
Quantity per finisher delivery week ^ Pound. 345 565 478 518 627
Slubber (first process): Hank roving 3. 32 2.04 1.69 1.80 . 60
Speeder (second process) : Hank roving. 2.00 Kl
Spinning :
>
Revolutions per minute, front roll. 143 140 149 132 143 i?;
Twist multiplier 4. 75 4. 75 4.50 4.75 4.40
Quantity per spindle week ^ Pound. 1.58 1. 56 1.65 1.49 1. 55
20s warp yarn 30s warp yam
Model Model
S
MillN MiU D MillK H
mill miU
Cotton used:
Grade i_ SLM + M M- M- M
Staple length 2 O
Inch IH2+ iyz2 1/82 + l/ie
Picker lap Ounce.. 14 14 13.50 14 14
QuaQtity per picker week ^ Pound. 10, 165 9,350 14, 552 7,276 11, 100
Card sliver Grain.. 55 55. 53 60 55
Quantity per card week ^ Pound- 363 368 347 235 368 o
Finisher drawing shver . Grain. _ 55 55 53 60 55 <
Quantity per finisher delivery week 3___ Pound. 727 575 578 627 570
Slubber (first process): Hank roving 2. 40 2.00 1.69 1. 10 3.00
Speeder (second process) : Hank roving_ 3. 50
Spinning :
Revolutions per niinute, front roU_ 141 142 129 126 127
Twist multiplier 4. 35 4. 50 4. 50 4.40 4. 50
Quantity per spindle week ^ Pound. 1. 55 1. 66 .98 .93 1.00 00
• 1 Plus ( + ) indicates slightly higher grade and ( —) slightly lower 2 Plus ( + ) indicates slightly longer staple.
grade. 3 Week of 40 hours.
Of the mills surveyed that produce 20s yarn, only one uses a fly
frame package equal to or exceeding that of the package indicated
for the Model mill. The specifications for the Model mill contem-
plate using one process of fly frames. Four of the miUs spinning 20s
yarn use one process of fly frames, but the package size is considerably
smaller than that specified for the Model mill. Six of these mills
use two processes of fly frames; this puts them at a considerable
disadvantage.
The specifications for Model mills for the manufacture of 30s yarn
call for the use of one process of fly frames and one of the mills sur-
veyed was using identical equipment but it was making a much finer
roving than that indicated for the Model mill and that adds consid-
erably to the costs. With the exception of this one mill, all that were
making 30s yams were using two processes of fly frames.
From an operating standpoint, the quantity of yam produced per
man-hour in the mms siu*veyed could be increased and labor costs
could be reduced considerably by the adoption of machinery that
would permit them to make larger packages.
COST OF YARNS PRODUCED
It is apparent from the information presented that, considering the

plants as a whole, none of the 15 miUs equaled the Model mifls in
buildings, machinery, or lay-out, or in simplicity of operations, al-
though some of the mills approximate the specifications in some par-
ticulars. These differences are reflected in differences in costs for the
yarns produced. Results obtained by comparisons of differences in
costs among the 15 mills, and between these mills and those indi-
cated for Model mills, and information showing the factors respon-
sible for the differences, should supply a basis for indicating the most
effective means of improvement.
In making these comparisons it should be realized that wage rates
vary considerably among these mills, that simple average occupa-
tional wage rates for each of the groups of mills producing the yam
count specified for Model mills were used in calculating labor costs for
Model mills, and that some differences in over-all wage rates for
Model mills from the average for the mills surveyed are accoimted
for by differences in proportions of the workers in each department
along with differences in the wage rates for these workers (table 26).
The mills surveyed were operated at various degrees of capacity,
ranging from a minimum of a little more than one shift of 40 hours a
week to a maximum of three shifts of 40 hours each or a total of 120
hours a week. Costs for these mills were adjusted to a two-shift
(80-hour) basis because it was thought that, on this basis, maximum
benefits from comparisons would be obtained. Costs for Model mills
are also shown for a two-shift (80-hour) basis. It is imderstood in
this industry that manufacturing costs vary from period to period,
and actual costs compiled from mill records have been adjusted to
eliminate the influence of abnormal conditions.
Unit costs for miUs that operate three shifts of 40 hours each per
week normaUy would be lower, and those for mills operating one shift
of 40 hours normaUy would be higher, than for mills that operate
two shifts of 40 hours each. To adjust costs to the equivalent of
those for mills operating two shifts of 40 hours each, it is estimated
that the miit cost for mills operating three shifts would need to be
decreased 7 percent of total costs, and those for mills operating one
shift of 40 hours would need to be increased 25 percent, exclusive of
the costs of the cotton, and of social security and old-age benefit
taxes, vacation pay, packing materials cost, freight cost, and selling
expenses. A premium of 5 cents per hour for third-shift wages is
included in this 7 percent lower unit costs estimate. Because of the
higher depreciation costs the irnit cost for three-shift operations in
Model mills is estimated to be about 10 percent of processing costs;
and for one-shift operations the imit cost is estimated to be about
30 percent of processing costs.
TABLE 26.—Average hourly wage raies for workers in 15 carded cotton-
yam Tïianufacturing müls, by occupation and by kind of yam pro-
. ducedj United States^ May 1950 ^
Hosiery yarn Warp yarn

Item
10s 20s 30s 10s 20s 30s
Carding: Dollars Dollars Dollars Dollars Dollars Dollars

Opener hand , 0.998 0.972 0.985 0.974 0.947 0 950
Picker hand 1.008 .981 1.003 .983 .954 .972
, Card hand _-_ .997 .980 .997 .994 .950 .960
Card grinder. 1.229 1. 192 1.217 1.201 1. 163 1. 179
Section man 1. 178 1. 169 1.200 1. 152 1. 141 1. 179
Drawing tender 1.027 1.017 1.039 1.030 .973 .945
Flyframe tender 1. 123 1. 133 1. 142 1. 120 1. 110 1.071
Sweeper .915 .903 .910 .888 .887 .915
Spinning:
Section man 1. 151 1. 145 1.200 1. 120 1. 115 1. 174
Oiler and bander ^ _ 1.026 1.013 1.021 1.018 .983 1.033
Spinner 1. 003 .986 1. 015 1.001 . 959 . 978
Doffer 1. 105 1.093 1.072 1. 139 1.079 .988
Roving hauler .955 .946 .957 .942 .927 .932
Sweeper .915 .903 .910 .888 .887 .915
Winding:
Section man 1. 160 1. 152 1. 196 1. 120 1. 107 1. 174
Winder tender 1.019 .980 .973 1.001 .945 .958
Bobbin and yarn man .953 .942 .947 .942 .928 .932
Packing and shipping: Pack-
er 1.010 .991 1.001 .984 .967 .962
Shop and outside:
Mechanic 1.330 1.415 1.453 1.296 1.262 1. 170
Shop helper .943 .941 .960 .930 .934 1.010
Yardman .903 .883 .917 .902 .880 .905
Watchman .945 .922 .943 .924 .908 .940
AU:
Straight average 1.056 1. 039 1.049 1.049 1.011 .996
Weighted average 1.062 1.052 1.067 1.061 1.037 1. 042
1 10 mills produced 10s hosiery yams, 11 produced 20s hosiery yarn, 5 pro-
duced 30s hosiery yarn, 5 produced 10s warp yarn, 6 produced 20s warp yam,
and 2 produced 30s warp yarn. For all mills combined, the straight average
wage rate was $1.0372 and the weighted average $1.0527.
40 TECHNICAL BULLETIN 103 3, U. S. ÜEPT. OF AGRICULTURE
Some of the mills included in this survey make ply yarns, but the
costs for single yarns given for these mills relate only to those processes
which apply to this type of yam. Yam costs here given are for yarn
on *'cones/'
Discounts, claim allowances, and selling expenses are not included
in the cost data for the mills surveyed or for Model mills. The costs
of these items vary with the selling prices of the yams. Discounts
and claim allowances are usually deducted from the gross selling prices
to arrive at net selling prices. Selling expenses for the mills surveyed
averaged 2.68 percent of sales for 10s hosiery, 2.57 percent for 10s
warp, 2.98 percent for 20s hosiery, 2.97 percent for 20s warp, 3.19
percent for 30s hosiery, and 2.50 percent for 30s warp yarns. Terms
for the selling prices of yarn usually allow 2-percent discounts if pay-
ment is made on or before the 10th of the foUowing month.
Results for the 15 mills show that total costs to manufacturers
ranged from 52.03 cents per pound to 55.75 cents and averaged 53.28
cents for 10s hosiery yarns, compared with 50.06 cents for the Model
mill; from 57.30 cents to 62.46 cents and averaged 58.74 cents for 20s
hosiery yarns, compared with 55.97 cents for the Model mill; and from
61.14 cents to 66.13 cents and averaged 63.56 cents for 30s hosiery
yarns, compared with 61.29 cents for the Model mill. Costs for warp
yarns were about the same as those for hosiery yams (table 27).
Total costs include net cotton costs; processing costs, representing
total labor and overhead costs; and other expeoses, including social
security and oldrage benefit taxes, vacation pay, packing materials,
and freight. But they do not include selling expenses which rauged
from about 1.5 percent to 5 percent and averaged about 3 percent of
sales (table 28).
TABLE 27.—Average cost per pound to manufacturers of specified kinds
of carded cotton yarns, by specified mills, United States, May 1950 ^
Manufacturing cost
Total Net cot-
cost 2 ton cost^
Total Labor< Over- Other s
Mill head
10s hosiery yarn
Cents Cents Cents Cents Cents Cents

B 55.75 40. 15 15. 60 9.76 3.67 2. 17
F 53.24 38.64 14.60 8.52 4.06 2. 02
H 52.68 36.88 15.80 8.24 4.78 2 78
J_ 52.03 39. 15 12.88 7.52 2.87 2. 49
K 52. 73 38 62 14. 11 8.02 3.66 2. 43
N 52. 79 38 45 14.34 7.50 4.34 2. 50
R 52. 62 38.24 14.38 9.01 2.83 2, 54
S 53.09 36.21 16 88 n. 00 3.36 2.52
T 54. 96 37. 18 17.78 11.37 3.78 2. 63
V 52.96 38.75 14.21 7.59 3.83 2. 79
Average ^ 53.28 38 23 15. 05 8.85 3.72 2.48
Model 50.06 39.52 10.54 4. 50 3. 78 2 26
Sê footnotes at end of table.

TABLE 27.—Average cost per pound to manufacturers of specified kinds ^
oj carded yams, by specified mills, United States, May 1960 ^—Con.
Manufacturing cost
Total Net cot-
cost 2 ton cost^ Over-
Mm Total Labor * head Other «
20s hosiery yarn

B _ 60.33 40. 15 20. 18 12.71 5.23 2,24
F 57.89 38.64 19. 25 11.22 5.90 2. 13
H 59. 17 36.88 22.29 11.97 7.31 3.01
I 57.51 37.19 20.32 10.44 7.44 2.44
J ^ 57.30 39. 15 18. 15 11.27 4. 19 2. 69
K 57.99 38. 62 19.37 11.28 5.51 2.58
N 59. 17 38.45 20.72 11. 27 6.73 2.72
0.__ 57.45 38.85 18.60 10. 22 6. 15 2.23
R _. 57.63 38.24 19.39 12.45 4. 24 2.70
T 59. 22 37. 18 22,04 14.01 5.30 2.73
U 62.46 39.94 22.52 12.97 6.67 2.88
Average ^ 58.74 38. 48 20.26 11.80 5.88 2.58
Model 55.97 39.92 16.05 7.05 6.64 2.36
30s hosiery yarn
I _ - -- 61. 14 37. 19 23.95 12.29 9. 18 2.48

J 63.41 39. 15 24.26 15.22 6. 14 2.90
K -- 63.66 38.62 25. 04 14. 81 7.50 2. 73
0 63.48 38.85 24.63 14.06 8.26 2. 31
U _ _ _ __ 66. 13 39.94 26. 19 14.94 8.27 2.98
Average ^ 63.56 38.75 24:81 14.26 7.87 2.68
Model 61. 29 40.25 21.04 9.44 9. 14 2.46
10s warp yarn
B 56.02 40. 15 15.87 9.90 3.79 2. 18

H 52. 84 36.88 15. 96 8.23 4 95 2.78
K 52.74 38.62 14.12 7.98 3.71 2.43
N 52.73 38.45 14.28 7.45 4.34 2.49
S 53.60 36.21 17.39 11.34 3.51 2.54
Average *__ 53.58 38.06 15.52 8.98 4.06 2. 48
Model 50. 19 39. 52 10. 67 4.46 3.95 2. 26
See footnotes at end of table.

TABLE 27.—Average cost per pound to manufacturers of specified kinds

of carded yams, by specified mills, United States, May 1950 ^—Con.
Manufacturing cost
Total Net cot-
cost 2 ton cost^
Labor ^ Over-
Mill Total head Other 5
20s warp yarn

B 60. 92 40. 15 20.77 13. 11 5.41 2. 25
C - 55. 52 37.69 17.83 10.43 5.29 2. 11
D 56.26 38.99 17.27 9.01 6.36 1. 90
H 60.30 36.88 23. 42 12. 45 7. 94 3. 03
K 57. 94 38.62 19.32 n. 15 5.60 2. 57
N 59. 65 38.45 21. 20 n. 53 6. 94 2. 73
Average « 58.43 38. 46 19.97 n. 28 6.26 2. 43
Model- _ _ 56.27 39.92 16. 35 7.09 6.90 2. 36
30s warp yarn . -
D 6L02 38.99 22.03 n. 53 8. 54 1. 96

K 64.27 38.62 25. 65 15.09 7.81 2. 75
Average ^ 62. 64 38.80 23.84 13.31 8. 17 2.36
Model 62.03 40. 25 21.78 9. 49 9.83 2. 46
^ Data are for 15 mills selected to constitute as nearly as possibles representa-

tive cross section of the various types of conditions of carded cotton-yarn mül
operations.
2 Selling expenses are not included. These expenses averaged 2.68 percent of
sales for 10s hosiery yarn, 2.98 percent for 20s hosiery yarn, 3.19 percent for 30s
hosiery yarn, 2.57 percent for 10s warp yarn, 2.97 percent for 20s warp yarn, and
2.50 percent for 30s warp yarn.
^ Cotton costs adjusted for waste sold. See table 20 for information on grade
and staple length of the cotton used. Gross waste (percent of cotton opened)
averaged 13.43 percent for 10s hosiery yarn, 13.40 percent for 20s hosiery and 30s
hosiery yams, 14.19 percent for 10s warp yarn, 14.73 percent for 20s warp yarn,
and 15.99 percent for 30s warp yarn. Net waste (after credit for value of waste)
averaged 10.03 percent for 10s hosiery yarn, 9.85 percent for 20s hosiery yarn,
9.64 percent for 30s hosiery yam, 11 percent for 10s warp yarn, 11.23 percent for
20s warp yarn, and 12.25 percent for 30s warp yarn. For Model mills a gross
waste of 14 percent and a net waste of 10.8 percent were used.
* Includes all labor on payroll except superintendence which is included in
overhead costs.
'' Includes costs of social security and old-age benefits, vacation pay, packing
materials, and freight.
ß Straight or simple average.
TABLE 28.—Average selling expenses as a percentage oj sales oj carded
cotton yarny by mills, United States, May 1950
Selling expenses Selling expenses

Mill as a percentage Mill as a percentage
of sales of sales
Percent Percent
B 3.50 0 - 3. 00
C 5.00 R 5. 00
D 2.00 S 2. 00
F 2. 00 T_ 2. 00
H .___ 1.58 U 2.75
I 5.00 V -__ 2. 75
j 2. 19
K 3.00 Average____- 2.97
N.__ 2. 76
Total costs to manufacturers for the mills suryeyed averaged about

6.4 percent higher than those indicated for the Model null for 10s
hosiery yam, 4.9 percent higher for 20s hosiery yarn, and 3.7 percent
higher for 30s hosiery yarn. The average difference for 10s warp
yarn was somewhat greater and those for 20s and 30s warp yarns
were less than those indicated for hosiery yams (table 27). Costs per
poimd of yarn for the mills that had the highest costs exceeded those
indicated for Model mills by more than 11 percent for 10s hosiery,
10s warp, and 20s hosiery yarns; by about 8 percent for 20s warp
and 30s hosiery yarns; and by 3.6 percent for 30s warp yarns.
Total costs per pound of 10s hosiery, 10s warp, and 20s hosiery
yams for the mills of lowest costs exceeded by considerable margins
those indicated for Model mills. Total costs for these mills for 20s
warp, 30s hosiery, and 30s warp yams, however, were lower than
those indicated for Model mills, but differences between average
wage rates for these mills of low costs and those indicated for Model
mills were more than enough to account for the differences in total
costs shown. In addition, the yams turned out by some of these
mills were relatively low in quality.
NET COTTON COSTS
Net cotton costs, for the purposes of this study, include the cost of
cotton in the bale delivered to the mills and credited with the sale of
waste material at the prevailing market price for waste. Prices of cotton
used are based on the ojficial quotations for cotton 'landed group B
mill points'' on March 30, 1950. Differences in prices of cotton for
the different mills reflect diffei;ences in grade and staple length.
Differences in net cotton costs reflect these differences in grade and
staple length adjusted for waste sold, based on cotton prices as of
March 30, 1950.
Data for the 15 miUs show that net cotton costs per poimd of yam,
adjusted to eliminate the influences of differences in time and location,
ranged from 36.21 cents to 40.15 cents and averaged 38.23 cents for
10s hosiery yams, compared with 39.52 cents for the Model mill;
from 36.88 cents to 40.15 cents and averaged 38.48 cents for 20s
hosiery yarns, compared with 39.92 cents for the Model mill; and
from 37.19 cents to 39.94 cents and averaged 38.75 cents for 30s
hosiery yams, compared with 40.25 cents for the Model mill. The
costs for warp yarns were about the same as those for hosiery yams
of the same numbers (table 27).
The proportion of total costs to manufacturers, for the 15 mills,
that were accounted for by net cotton costs, ranged from 68.2 percent
to 75.2 percent and averaged 71.8 percent for 10s hosiery yams, com-
pared with 78.9 percent for the Model mül; from 62.3 percent to 68.3
percent and averaged 65.5 percent for 20s hosiery yams, compared
with 71.3 percent for the Model mill; and from 60.4 percent to 61.7
percent and averaged 61 percent for 30s hosiery yams, compared with
65.7 percent for the model mill.
As the cotton indicated for Model miQs was selected with a view
to securing the lowest total cost of thé yams, while maintaining rea-
sonable quality of the products, the differences between net cotton
costs for the müls surveyed and those indicated for Model mills are
expected to be more than offset by differences in other costs as a
result of using the cotton of higher quality. Some of these muls
apparently could increase their efficiency and reduce their total cost
per pound of yarn by adopting a little better quality of cotton as
standard, and adjusting their drafts, speeds, and machine assignments
for higher rates of production. Although the problems of learning
the grade and staple length of cotton that is relatively best adapted
to the production of specific kinds of yams are rather elusive, it is
believed that carded-yarn mills as a whole could reduce their total
unit costs by a moderate amount through better adjustments in the
grade and staple length of the cotton they use.
The actual waste made in manufacturing carded yams is consid-
ered reasonable. There may be some opportunities for small reduc-
tions but hardly for large savings.
MANUFACTURING COSTS
Manufacturing costs as given in this section of the bulletin include

labor, overhead, and other costs such as social security and old-age
benefit taxes, vacation pay, packing materials, and freight for the
delivery of yam to the purchaser, but they do not include net cotton
cost and selling expenses. Data assembled for the 15 mills show that
manufacturing costs per pound of carded cotton yams ranged from
yarns, compared with 10.54 cents for the Model mill; from 18.15
cents to 22.52 cents and averaged 20.26 cents for 20s hosiery yams,
compared with 16.05 cents for the Model mill; and from 23.95 cents
to 26.19 cents and averaged 24.81 cents for 30s hosiery yams, com-
pared with 21.04 cents for the Model mUl. Costs for warp yams
are about the same as those for hosiery yams of the same numbers
(table 27).
Manufacturing costs for the 15 mills ranged from 22 percent to

more than 68 percent and averaged about 42 percent greater than
those indicated for the Model mill, for 10s hosiery yarn; from 13 per-
cent to 40 percent and averaged 26 percent greater than those for the
Model mill, for 20s hosiery vam; and from 14 percent to 24 percent
and averaged 18 percent aoove those for the Model mill, for 30s
hosiery yam. Differences for warp yams ranged from aÍ30ut the
same as those indicated for hosiery yams to somewhat less than these
differences.
These differences in manufacturing costs are offset to some extent
by differences in net cotton costs. But after adjustments are made
in total manufacturing costs by subtracting from these costs, for the
mills sm-veyed, the differences between the net cotton costs to these
mills and those indicated for Model mills, the adjusted manufacturing
costs for the mills surveyed averaged 30 percent greater for 10s
hosiery yarn, 17 percent greater for 20s hosiery yarn and 11 percent
greater for 30s hosiery yarn than the costs indicated for the Model
mills. It is apparent tnat very substantial savings in costs would
result from putting into effect the conditions indicated by the speci-
fications for Model mills.
The proportions of total mill costs accounted for by manufacturing
costs ranged from 24.8 percent to 32.4 percent and averaged 28.2
percent for 10s hosiery yarns, compared with 2)..l percent for the
Model mill; from 31.7 percent to 37.7 percent and averaged 34.5
percent for 20s hosiery yarns, compared with 28.7 percent for the
Model mill; and from 38.3 percent to 39.6 percent and averaged 39
Model mill.
Differences in size of the mills normally would be expected to
affect manufacturing costs. Theoretically, cost per unit for the
mediima-sized or larger plants would be expected to be lower than
those for the small plants. But the influences of such factors as
differences in ability and efforts of managers, in variety and quality
of yarns spun, and in kinds and amounts of machinery used, are
apparently such that costs vary somewhat irregularly with the size
of the plant. Data for the 15 mills show that manufacturing costs,
for plants spinning 12 or fewer counts of yarn, averaged substantially
less for mills with 7,000 to 14,000 spindles than for muls with less than
7,000 spindles (table 29). Costs for miUs spinning 4 thi-ough 12
counts, and with 7,000 to 14,000 spindles averaged more for 10s
yarns and less for 20s and 30s yarns than those for mills with 14,000
to 25,000 spindles: Costs for mills spinning more than 12 counts,
and with 14,000 to 25,000 spindles averaged consistently and sub-
stantially lower than those for mills with smaller numbers of spindles.
These differences in manufacturing costs also may be influenced
by differences in the quaUty of the cotton used, but comparisons of
total costs of yarns to manufacturers, including net cotton costs and
manufacturing costs, show results siinilar in most respects to those
indicated by manufacturing costs. Although only a small number
of mills was included in the study and factors other than size of mill
and number of counts spun are also important considerations, these
results appear to indicate that carded cotton-yarn mills that have

less than 7,000 spindles usually are too small for the most efficient opera-
tion, even for the manufacture of only a few coimts of yarn; that
mills with 7,000 to 14,000 spindles may be large enough for efficient
operation, if the number of counts spun is small; and that, if 12 or
more counts are spun, the size of mills usually would need to exceed
14,000 spindles if the most efficient operation is to be expected.
TABLE 29.—Average manufacturing costs per pound oj specified kinds

oj carded cotton yarn, by number oJ counts spun and by size oj mill,
United States, May 1950'
Size of mill
Kind of yarn
Less than 7,000 7,000 to 14,000 14,000 to 25,000
spindles spindles spindles
Mills spinning 1 through 3 counts
Cents Cents Cents

20s yam _ 2(3) 19. 41 (1) 17. 83
Mills spinning 4 through 12 counts
10s yarn (3) 17. 35 (3) 14. 40 (1) 12. 88

20s yarn (1) 22. 04 (4) 19. 39 (2) 20. 34
30s yam (2) 24. 29 (2) 25. 22
Mills spinning more than 12 counts
10s yam _ _ (4) 15. 10 (2) 14. 12

20s yam (4) 21. 91 (2) 19. 34
1 The data are for 15 representative mills. The costs do not include net cotton
costs.
2 Numbers in parentheses refer to the number of mills included in the average.
It is generally recognized that variety of counts spun and frequency
of changing products (that is rovings or counts if yarn) contribute to
relatively high manufacturing costs. Data given earlier in this
bulletin show a wide range in number of counts of yarn spun by the
15 mills studied. Results of analysis of data for these mills show
that average manufacturing costs per pound of yarn, for small and
medium-sized mills, vary directly and substantially with the number
of counts spun (table 30). For the larger mills, average manufactur-
ing costs vary somewhat irregularly with number of counts
spun. These results appear to indicate that considerable reduc-
tions in processing costs would result from confining the operations,
particularly of the small and medium-sized mills, to the manufacture
of only a few counts of yarn.
CAKDED COTTON YARN AND MEANS OF IMPROVEMENT 47
Labor and overhead costs by departments, which accounts for most
of manufacturing costs, show wide variations among the mills survey-
ed and from one yarn to another (tables 31, 32 and 33). For 10s
hosiery and 20s hosiery yarns, costs per pound for handling and
storage, for opening and picking, for drawing, and for fly frames,
were more than twice as large for some mills as for others. Total
roving costs, which account on the average for more than one-third
of total labor and overhead costs, were more than 50 percent higher
in some mills than in others. For the mills of highest costs, spinning
costs for 20s hosiery yarn, for example, which account on the average '
for more than 40 percent of total labor and overhead costs, were
about 45 percent higher than those for the mill of lowest cost. Wind-
ing costs, which on the average account for about 21 percent of total
labor and overhead costs for 10s hosiery yarns, for the mill of highest
cost were more than 90 percent higher than those for the mill of
lowest cost.
TABLE 30.—Average manufacturing costs per pound oj specified kinds
oj carded cotton yam, by number oj counts spun and by size oj mill,
United States, May 1950 ^
Number of counts spun

Kind of yam
1 through 3 4 through 12 More than 12
Mills with less than 7,000 spindles
Cents Cents Cents

10s vam - __ _ 2(2) 15. 74 (3) 17. 35
20s yam (3) 19. 41 (1) 22. 04
Mills with 7,000 to 14,000 spindles
10s yam _ _ (3) 14. 40 (4) 15. 10

20s yam (1) 17. 83 (4) 19. 39 (4) 21. 93
Mills with 14,000 to 25,000 spindles
10s yam (1) 12. 88 (2) 14. 12

20s yam (2) 20. 34 (2) 19. 34
30s yam (2) 25. 22 (2) 25. 34
1 The data are for 15 representative mills. The costs do not include net cotton
costs.
2 Numbers in parentheses refer to the number of mills included in the average.
TABLE 31.—Average overhead and labor costs per pound for 10s hosiery carded cotton yarn, by mills and by departments, 00
MÜ1 O
Department and
item of cost
B F H J K N R S T V Av. Model O
!>
W
Roving : d
Handling and
storage: Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents
Overhead 0. 10 0.07 0. 24 0.06 0. 10 0. 13 0.06 0. 06 0. 04 0. 05 0.09 0.06
Labor .24 . 14 .52 .50 .34 .36 .34 .25 .21 .20 .31 .17
Total .34 .21 .76 .56 .44 .49 .40 .31 .25 .25 .40 .23 o
CO
CO
Opening: and
picking : ■
c¡
Overhead . 44 .40 .46 .27 .50 .36 .29 .30 .38 .34 .37 .37
Labor .79 .43 .41 .29 .49 .26 . 41 .54 .34 . 41 .44 .24
Total 1. 23 .83 .87 .56 .99 .62 . 70 .84 .72 .75 .81 .61
Carding :
Overhead .76 .93 L 13 . 67 .90 .97 .73 . 75 .84 .79 .85 L 17
Labor L 30. .99 .93 1.04 L04 .62 o
L07 .81 L06 1. 23 L07 .87
Total 2.06 L92 2.20 1.60 1.94 1.78 1.79 L98 L 91 L66 L89 L79
>
Q
W
M
Drawing: O
Overhead .33 .30 .32 . 19 .22 .24 . 18 .29 .28 .22 .26 .29 f
Labor .67 .48 .41 .44 • .46 .39 .35 .97 .78 .36 .53 .37
d
Total LOO .78 .73 .63 .68 .63 .53 L26 L06 .58 .79 .66
Fly frames:
Overhead .35 .60 .47 .28 . 54 .49 .38 . 18 . 62 .62 .45 .26
Labor L 10 1.57 .85 .95 L26 .94 1. 44 .59 2.29 L06 L21 .43
2>
5 Total L45 2. 17 L32 L23 L80 L43 1.82 .77 2.91 1.68 L66 .69
Total roving cost : Ö
, Overhead 1. 98 2. 30 2. 62 L 47 . 2. 26 2. 19 1.64 1. 58 2. 16 2.02 2.02 2. 15
Labor 4. 10 3.61 3. 26 3. 11 3.59 2. 76 3. 60 3.58 4.69 2.90 3.52 L83 Ö
O
Total 6.08 5. 91 5. 88 4.58 5.85 4.95 5.24 5. 16 6. 85 4.92 5. 54 3.98 O
Spinning: O
Overhead .95 1. 08 1. 52 L 01 L05 L42 . 80 1. 17 L 10 L48 1. 16 1. 29
Labor 2. 72 2. 57 2. 62 2.41 2.47 2.62 2. 53 3. 60 3.77 2. 45 2. 78 1. 40
>
Total 3.67 3.65 4. 14 3.42 3. 52 4. 04 3. 33 4.77 4.87 a 93 3.94 2. 69
Winding:
Overhead . 65 .63 .46 .35 .29 . 59 . 33 . 52 .47 .28 .46 .28
Labor 2.55 2. 18 L 91 1. 73 1. 66 1.69 2. 59 3.33 2.63 2.02 2. 23 1 10
Total. 3.20 2. 81 2. 37 2.08 L95 2.28 2. 92 3.85 3. 10 2.30 2.69 1. 38
Packing and shipping:
Overhead .09 .05 . 18 . 04 .06 . 14 .06 .09 .05 .05 .08 .06 O
Labor .39 . 16 .45 .27 .30 . 43 . 29 . 49 .28 .22 .33 . 17
Total .48 .21 .63 . 31 .36 . 57 .35 . 58 .33 .27 . 41 23
Total cost: o
Overhead 3.67 4. 06 4. 78 2.87 3. 66 4. 34 2.83 3.36 3.78 3. 83 3. 72 3.78 <!
Labor _ 9.76 8.52 8. 24 7.52 8.02 7.50 9.01 n. 00 IL 37 ' 7. 59 8.85 4. 50
Total 13.43 12. 58 13.02 10. 39 n. 68 IL 84 IL 84 14. 36 15. 15 n. 42 12.57 8. 28
1 Data are from a survey of 15 mills selected to constitute as nearly as possible a representative cross section of the various types of
conditions of operations in carded cotton-yarn mills.
CD
TABLE 32.—Average overhead and labor costs per pound for Ws hosiery carded cotton yam, by mills and by departments y
S
Mill o
Department and item of
cost
B F H I J K N O R T U Av. Model o
>
/ öd
Roving:
Handling and storage: Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents
Overhead-_^ 0. 10 0.07 0. 24 0. 16 0.06 0. 10 0. 13 0. 15 0.06 0.04 0.06 0. 11 0.09
Labor . 24 . 14 .52 .31 .50 .34 .36 .32 .34 . 21 . 22 .32 .21
Total .34 .21 .76 .47 .56 . 44 .49 .47 .40 .25 .28 .43 30
o
Opening and picking: CO
CO
Overhead .44 .40 .46 .52 .27 .50 .36 .54 .29 .38 .27 .40 .51
Labor .79 .43 .41 .35 .29 .49 .26 .55 .41 .34 . 16 .41 36
Total- .___ __ L23 .83 .87 .87 .56 .99 .62 L09 .70 .72 .43 .81 87
Carding :
Overhead .76 .93 L 13 L33 .67 .90 .97 L33 .73 .84 L20 .98 L25
Labor ____ L30 .99 L07 L05 .93 L04 .81 1. 16 L06 L07 L 11 L05 76
O
Total 2.06 L92 2.20 2.38 L60 1. 94 L78 2. 49 L79 L91 2.31 2.03 2 01
Drawing:
Overhead .33 .30 .32 .28, .19 .22 .24 .30 . 18 .28 .27 .26 .32 I—I
Labor _ _ .67 .48 .41 .38 .44 .46 .39 .53 .35 .78 .31 .47 33 O
c¡
Total- LOO .78 .73 .66 .63 .68 .63 .83 .53 L06 .58 .73 fifí
d
Fly frames:
Overhead .73 .75 .66 1.36 .58 .71 .79 .54 .38 .70 1.45 .79 .59
Labor __ 1. 94 L96 1.18 2.54 L47 1.45 L33 L21 L44 2. 56 3.07 L83 . 74
Total 2.67 2.71 L84 3.90 2.05 2. 16 2. 12 L75 1.82 3.26 4 52 2. 62 L33
Total roving cost:
Overhead 2.36 2.45 2.81 3.65 L77 2.43 2.49 2.86 1.64 2.24 3.25 2.54 2.76
Labor __ 4 94 4.00 3.59 4.63 3.63 3.78 3.15 3.77 3.60 4 96 4 87 4 08 2 40
Total __ _ 7.30 6.45 6.40 8.28 5. 40 6.21 5.64 6.63 5.24 7.20 8. 12 6.62 5 16
Spinning:
Overhead _ _ 2. 13 2.55 3.45 2.84 L92 2.36 3.34 2.55 2.10 2.54 2.55 2.58 3 22
Labor __ 4.83 4. 12 5.35 3.43 4. 18 4.56 5. 50 3.82 5.08 6. 14 4 36 4 67 2 88
Total. __ __ 6.96 6.67 a 80 6.27 6. 10 6.92 8.84 6.37 7. 18 8.68 6.91 7.25 6 10
Winding:
Overhead .65 .85 .87 .84 .46 .66 .76 .68 .44 .47 .79 .68 53
Labor__ __ 2.55 2. 94 2.58 2. 12 3. 19 2.64 2. 19 2. 46 3.48 2.63 3.43 2.75 1 57
Total 3.20 3.79 3.45 2.96 3.65 3.30 2.95 3.14 3.92 3. 10 4 22 3.43 2 10
Overhead .09 .05 .18 . 11 .04 .06 . 14 .06 .06 .05 .08 .08 . 13
Labor .39 . 16 .45 .26 .27 .30 .43 . 17 .29 .28 .31 .30 20
Total .48 .21 .63 .37 .31 .36 .57 .23 .35 .33 .39 .38 33
Total cost:
Overhead __ 5.23 5.90 7.31 7.44 4. 19 5. 51 6.73 6. 15 4 24 5.30 • 6.67 5.88 6 64
Labor. 12. 71 IL 22 11. 97 10. 44 11. 27 n. 28 n. 27 10. 22 12. 45 14 01 12. 97 11.80 7 05
Total-- _ _ _ _ 17. 94 17. 12 19. 28 17. 88 15. 46 16.79 18.00 16.37 16.69 19.31 19.64 17.68 13 69
^ Data are from a survey of 15 mills selected to constitute as nearly as possible a representative cross section of the various types of
conditions of operations in carded cotton-yam mills. ÜI
52 TECÏINÎCAL BULLETIN 1033, Ü. S. DEPT. OF AGRICULTURE
TABLE 33.-—Average overhead and labor costs per pound for SOs hosiery
carded cotton Mrn^ by miUs and by deprniments^ United States, May
Mill
I>eï>artm<6kit and i
item of cost
I J K 0 U Av. Model
Roving:
Handling and
storage: Cents Cents Cents Cents Cents Cents Cents
Overhead. __ 0. 16 0.06 0. 10 0. 15 0.06 0. 11. 0.08
Labor .31 .50 .34 .32 .22 .34 . 18
Total •47 .56 . 44 .47 .28 .45 .26
Opening and
picking:
Overhead. __ .52 .27 .50 .54 .27 .42 .60
Labor .35 .29 .49 .55 . 16 .37 .33
Total .87 .56 .99 1. 09 .43 .79 .93
Carding:
Overhead. __ 1. 33 .67 1. 05 1. 33 1. 20 1. 12 L301
Labor 1. 05 . 93 L23 L 16 1. 11 L 10 .89)
Total 2.38 1.60 2.28 2.49 2. 31 2.22 2. 19

Drawing :
Overhead. __ .28 . 19 .30 .30 .27 .27 .40
Labor . 38 . 44 . 64 . 53 . 31 ,46 .46
Total .66 .63 .94 .83 .58 .73 .86
Fly frames:
Overhead. __ 1. 36 .80 .96 1. 04 1.45 1. 12 .89
Labor 2. 54 2.03 2. 44 2.32 3.07 2. 48 1. 06
Total 3.90 2.83 3.40 3.36 4. 52 3. 60 1. 95
Total roving
costs :
Overhead. __ 3.65 1.99 2.91 3.36 3.25 3.03 3.27
Labor.. 4. 63 4. 19 5. 14 4.88 4.87 4. 74 2. 92
Total-.-- 8.28 6. 18 8.05 8.24 •8. 12 7.77 6. 19
Spinning :
Overhead 4.44 3. 53 3. 71 4.02 4.06 3. 95 4. 84
Labor _ _ __ 4.91 6.73 6.47 6.02 5. 93 6.01 4. 22;
Total 9. 35 10. 26 10. 18 10.04 9. 99 9. 96 9. 06;

TABLE 33.—Average overhead and labor costs per pound Jor 30s hosiery
carded cotton yarn, by mills and by departments. United States, May
ii>50 1—Continued
Mill
Department and
item of cost
I J K 0 U Av. Model
Winding: Cents Cents Cents Cents Cents Cents Cents

Overhead- 0.98 0.58 0.82 0.82 0.88 0.82 0.88
Labor 2.49 4.03 2. 90 2. 99 3.83 3.25 2. 09
Total 3.47 4.61 3.72 3.81 4.71 4.07 2.97
Packing and ship- •
ping:
Overhead . 11 .04 .06 .06 .08 .07 . 15
Labor .26 .27 .30 .17 .31 .26 .21
Total.-- .37 .31 .36 .23 .39 .33 .36
Total cost:
Overhead 9. 18 6. 14 7.50 8.26 8.27 7.87 9. 14
Labor 12.29 15. 22 14. 81 14.06 14. 94 14. 26 9. 44
Total---- 21.47 21.36 22. 31 22. 32 23. 21 22. 13 18. 58
1 Data are from a survey of 15 mills selected to constitute as nearly as possible

a representative cross section of the various types of conditions of operations in
carded cotton-yam mills.
These differences in costs reflect the influences of such factors as

differences in size and organization of the plant, in kinds and condi-
tion of machinery and equipment used, in machine assignments
and workloads, in quality of the cotton used, in the quality of the
yarn produced, and m wage rates. It is apparent from the dmerences
shown that if adjustments were made so that the costs for each
department in each mill would approximate those for the operator
who had the lowest costs for that department, reductions in total labor
and overhead costs for 10s hosiery yarn would be about 12 percent
for the mill of lowest costs, 40 percent for the mill of highest costs,
and 27 percent on the average for all mills. The reductions in these
costs for 20s hosiery varn would be about 10 percent for the lowest
cost mill, 30 percent for the highest cost mill, and 22 percent on the
average for all mills. For 30s hosiery yam, the reductions would be
about 12 percent for the lowest cost miU, 19 percent for the highest
cost mill, and 15 percent on the average for all mills. Somewhat
similar results would be obtained for warp yarns.
Comparisons of labor and overhead costs for the mills surveyed with
those indicated for Model mills, by departments, show possibüities for
substantial improvements at each stage of the manufacturing procedure
54 TECHNICAL BULLETIN 1033, U, S. DEPT. OF AGRICULTURE
(tables 31, 32, and 33). Costs by departments for the mills with
highest costs exceeded the corresponding costs indicated for Model
mills, for 10s hosiery yams, by amounts ranging from 23 percent for
carding to more than 100 percent for handhng and storage, opening
and picking, fly frames, and packing and shipping; for 20s hosiery
yams, by amounts ranging from 45 percent for spinning to more than
100 percent for handling and storage, fly frames, and winding; and
for 30s hosiery, by amoimts ranging from less than 10 percent for
carding and packing and shipping to more than 100 percent for han-
dling and storage and fly frames. These differences indicate possi-
bilities of considerable improvement in most departments, particu-
larly for the mills that now have the higher costs.
Average labor and overhead costs, by departments, for the 15 mills
usually are substantially higher than those indicated for th^ Model
mills. For lOg hosiery yam, for example, average costs by depart-
ments for the mills surveyed exceeded those indicated for the Model
mills by amounts ranging from about 6 percent for carding to 140
percent for fly frames. Total roving costs, which account for about
44 percent of total labor and overhead costs, averaged about 40
percent higher than those indicated for the Model mill. Spinning
costs, which account for about 31 percent of total labor and overhead
costs, average 46 percent higher, and winding costs, which account
for about 21 percent of total labor and overhead costs, average about
95 percent higher, than those indicated for the Model mill. Differ-
ences between average labor and .overhead costs by departments for
the mills surveyed and those indicated for Model mills usually are
larger for 10s hosiery yarn than for 20s and 30s hosiery yarns (tables
31, 32, and 33), but the differences shown for each count of yarn are
usually large enough to indicate possibilities for substantial im-
provements.
The possibilities of bringing about reductions in the costs of labor
and overhead for carded cotton yarns approximating the differences
shown between costs for tñe mills surveyed and those indicated for
Model mills would appear to depend, at least in part, upon whether
the costs indicated for Model mills are attainable under actual oper-
ating conditions. Some support for the viewpoint that costs indi-
cated for Model muls are not unreasonably low may be obtained
from data on costs, by departments, showing that in many instances
costs for some of the mills surveyed were as low as, or lower than,
those indicated for Model mills (tables 34 and 35). Such relatively
low costs for these muls are accounted for in most instances by differ-
ences in wage rates, in quality of the yarn produced, in depreciation
costs, and in other factors discussed more in detail íQ connection with
iadividual mül comparisons beginning on page 70. But after proper
adjustments are made for differences in wage rates and in other factors,
the costs for some of these muls approached closely enough those
indicated for the Model muls to signify that Model mill costs are
not unreasonable.
TABLE 34.—Lowest departmental overhead and labor costs per pound for mills surveyed^ Model mill, and different, and
average wage rate, for 10s, 20s, and 30s hosiery yarn. United States, May 1950 ^
. ^ ,
10s hosiery yarn 20s hosiery yarn 30s hosiery yarn ^
Department and cost item

Low Model Differ- Low Model Differ- Low Model Differ- g
milP mill ence mill 2 mill ence mill 2 mill ence
o
Roving:
Handling and storage: Cents Cents Cents Cents Cents Cents Cents Cents Cents i
Overhead 0.04 0.06 3 0.02 0.04 0.09 »0.05 0. 06 0.08 3 0. 02
Labor .14 .17 ».03 . 14 .21 ».07 .22 . 18 .04 ^
Opening and picking:
Overheac _ .27 .37 3. 10 .27 .51 3.24 .27 .60 3.33 "^
Labor .26 .24 .02 . 16 .36 3.20 .1^ .33 3. 17 p.
Carding:
Overhead .67 L17 ».50 .67 L2& 3.58 .67 L30 3.63 -0
Labor .81 .62 . 19 .81 .76 .05 .93 .89 .04 g
Drawing :
Overhead . 18 .29 3. 11 .18 .32 3. 14 .19 .40 3.21 %
Labor .35 ,.37 3.02 .31 .33 3. 02 .31 .46 3 15 ^
Fly frames:
Overhead .18 .26 3.08 .38 .59 3.21 .80 .89 3.09 o
Labor .59 .43 . 16 L 18 .74 .44 2.03 1. 06 .97 ^
Total roving cost:
Overhead _ 1 L34 2. 15 3.81 1. 54 2.76 3 1. 22 L99 3.27 3 1. 28 1
Labor ___ 2. 15 L83 .32 2.60 2.40 .20 3.65 2.92 .73 g
Spinning:
Overhead .80 L29 3.49 1.92 3.22 3 L30 3.53 4.84 3 L 31 H
Labor 2.41 I, 40 LOI 3.43 2.88 .55 4.91 4.22 .69 g
See footnote at end of table. ^
Ü1
TABLE 34.—Lowest departmental overhead and labor costs per pound for mills surveyed, Model mill, and diffe rence, and Ü1
. average wage ratejor 10s, 20s, and 30s hoisery yarn, United States, May 1960 ^—Continued
10s hosiery yarn 20s hosiery yarn 30s hosiery yarn O

Low Model Differ- Low Model Differ- Low Model Differ-
mill 2 mill ence mill 2 mill ence mill 2 mill ence >
W
d
Winding: Cents Cents Cents Cents Cents Cents Cents Cents Cents
Overhead _ 0.28 0. 28 0 0. 44 0. 53 3 0. 09 0. 58 0.88 3 0.30
Labor 1.66 1. 10 .56 2. 12 L57 .55 2.49 2.09 .40
Overhead .04 . 06 3.02 .04 . 13 ^09 .04 . 15 3. 11
Labor __ _ . 16 . 17 3.01 . 16 .20 3.04 . 17 .21 3.04 O
Total cost: 0*
Overhead 2.46 3.78 3 1. 32 3.94 6.64 3 2. 70 6. 14 9. 14 33.00 o*
Labor 6.38 4. 50 1.88 8.31 7.05* 1. 26 11.22 9.44 1.78 p
Grand total 8.84 8.28 .56 12.25 13. 69 3 1.44 17. 3fe 18.58 3 1. 22
Average wage rate per ü
hour < 106. 15 103. 84 2.31 4 101. 82 103. 76 3 1. 94 * 101. 81 105.39 3 3.58
1 All costs are adjusted to 2 shifts or 80 hours per week. o

2 The lowest cost mill for overhead and labor for the particular department. The low mill for any particular department may not be
low for another department, and a low mill for overhead may not be a low mill for labor in the same department.
3 Cost for Model mill greater than cost for low-cost mill surveyed. O
* Developed by first determining the ratio of low departmental costs to total and weighted by the plant average wage per hour. o
a
TABLE 35.—Lowest departmental overhead and labor costs per pound for mills surveyed, Model mill, aTid diference, and
average wage rate^jor 10s, 20s, and 30s warp yarn, United States, May 1950 ^
10s warp yarn 20s warp yam 30s warp yarn P

Low Model Differ- Low Model Differ- Low Model Differ- g
niiU2 mill ence mill 2 miU ence mill 2 mill ence
O
Roving: H
Handling and storage: Cents Cents Cents Cents Cents Cents Cents Cents Cents Iz!
Overhead 0.06 0. 06 0 0.09 0.09 0 0.09 0.09
Labor. _ __ .24 . 17 .07 .24 .22 .02 .25 .19 .06 5
Overhead- .30 .39 3.09 .36 .53 3. 17 .45 .64 3 . 19 ^
Labor .26 .25 .01 .26. .37 3. 11 .39 .36 .03 ^
Carding:
Overhead .75 1.22 3.47 ..74 1. 30 3.56 .82 L40 ».58 a
Labor .81 .64 .17 .81 .79 .02 .96 .95 .01 g
Drawing:
Overhead .22 .30 3.08 .22 .33 3. 11 .22 .43 3.21 fe
Labor. _, .39 .33 .06 .39 .34 .05 .46 .49 3. 03
"" ^
GO
Fly frames:
Overhead . 18 .27 ».09 .47 .61 3. 14 .58 .96 '.38 2
Labor _ _ .59 .44 . 15 .95 .77 . 18 .95 1. 14 3.19 ^
Total roving cost:
Overhead- _ __ _ L51 2.24 ».73 L88 2.86 3.98 2. 16 3.52 8 1. 36 §
Labor _ __ _ 2.29 L83 .46 2. 65 2.49 . 16 3.01 3. 13 3. 12 W
Spinning : O
Overhead _ L07 L 36 3. 29 2. 31 3.35 3 L04 4. 47 5.20 3.73 H
Labor 2.48 1 4.^ 1 0.^ 3.34 2 QQ 5.86 4.28 1. 58 S
en
TABLE 35.—Lowest departmental overhead and labor costs per pound for mills surveyed, Model mill, and difference^ and 00
average wage rate for 10s, 20s, and 30s warp yam, United States, May 1950 ^—Continued
10s.warp yarn 20s warp yam 30s warp yarn

Low Model Dififer- Low Model Differ- Low Model Differ-
mm 2 miU ence mill 2 mill ence mill 2 miU ence
W
d
Winding: Cents Cents Cents Cents Cents Cents Cents Cents Cents
Overhead - 0. 24 0.29 3 0.05 0.51 0. 55 30.04 0.68 0.95 3 0.27
Labor 1.38 LOO .38 2.06 L40 .66 2. 17 L85 .32
Overhead .06 .06 0 .06 . 14 3.08 .06 . 16 3. 10
Labor .30 .18 . 12 .22 .21 .01 . 22 .23 3.01
Total cost:
Overhead 2.88 3. 95 3 L07 4.76 6.90 3 2. 14 7.37 9.83 3 2.46
Labor _ 6.45 4.46 L99 8.27 7,09 L 18 n. 26 9.49 L77
Grand total 9.33 8.41 .92 13.03 13. 99 3.96 18. 63 19. 32 3.69
Average wage rate per

hour ^ 108. 07 . 103. 93 4. 14 ^ 97. 98 104. 76 3 6.78 * 94. 30 106. 02 3 11. 72
O
2 The lowest cost mill for overhead and labor for the particular department. The low mill for any particular department may not be >
low for another department and a low mill for overhead may not be a low mill for labor in the same department. o
3 Cost for Model mill greater than cost for low-cost mill surveyed. I—I
* Developed by first determining the ratio of low departmental costs to total and weighted by the plant average wage per hour. o
d
d
S3
LABOR COSTS
For the purposes of this study, and in line with general practices in
the industry, labor costs include all labor paid through the plant pay-
roll including overseers, repair shop workers, and outside labor. They
do not include salaries paid to office and clerical workers. Labor costs
accounted, on the average, for about 58 percent of total manufactiu-ing
costs for the 15 mills and 45 percent for Model mills.
Data for the 15 mills show that labor costs per pound of carded
cotton yarn ranged from 7.50 cents to 11.37 cents and averaged 8.85
mill; from 10.22 cents to 14.01 cents and averaged 11.80 cents for 20s
hosiery yams, compared with 7.05 cents for the Model mill; and from
yarns, compared with 9.44 cents for the Model mill (table 36).
The proportions of total costs of the yarn to manufacturers ac-
counted for by labor costs ranged from 14.2 percent to 20.7 percent
and averaged 16.6 percent for 10s hosiery yams, compared with 9
percent for the Model mill; from 17.8 percent to 23.7 percent and
averaged 20.1 percent for 20s hosiery yarns, compared with 12.6
percent for the Model mill; and from 20.1 percent to 24 percent and
averaged 22.4 percent for 30s hosiery yarns, compared with 15.4
percent for the Model mill.
Labor costs for the 15 mills ranged from 67 percent to 153 percent,
and averaged 97 percent higher than those for the Model mill, for 10s
hosiery varn ; from 45 percent to 99 percent and averaged 67 percent
higher than those for the Model mill, for 20s hosiery yarn; and from
30 percent to 61 percent, and averaged 51 percent higher than those
for the Model mill, for 30s hosiery yarn. Differences for warp yarns
are about the same as, to somewhat less than, those indicated for
hosiery yarn (table 36).
These differences in labor costs are accounted for mainly by dif-
ferences in production of yam per man-hom*, but differences in wage
rates are large enough in some instances to be of considerable im-
portance. Production of yarn per man-hour by the mills surveyed
ranged from 41 percent to 66 percent and averaged 55 percent of that
indicated for the Model mill, for 10s hosiery yam; from 50 percent to
65 percent and averaged 61 percent of that for the Model mill, for 20s
hosiery yam; and from 60 percent to 71 percent and averaged 66 per-
cent of that for the Model mill, for 30s hosiery yam. An examination
of the data in table 36 discloses that the differences for warp yarns
are about the same as those indicated for hosiery yams. These dif-
ferences in quantity of yarn produced per hour of man labor may be
accounted for by differences in size and organization of the plants;
in kinds, amounts, and condition of the machinery and equipment
used; in quality of cotton used and in quality and variety of products
turned out; and in other factors referred to in this report.
TABLE 36.—Average production per man-hour, wage rate, and labor cost
to manufacturers oj carded cotton yarn, by müls and by kind oj yarn,
10s hosiery yarn
Mm Produc- Average Average

tion per hourly labor cost
man-hour wage rate per pound
Pounds Dollars Cents

B ^ 9.56 0. 9331 9. 76
F 11. 68 . 9952 8. 52
H 13.74 1. 1325 8. 24
J____ 14.39 1. 0822 7. 52
K 13.30 1. 0667 8.02
N.__ 13. 79 1. 0339 7. 50
R ._._ n. 16 1. 0059 9. 01
S 9.81 1. 0787 11. 00
T. , 9.55 1. 0856 IL 37
V 15. 16 1. 1508 7. 59
Average ^ 12.73 L 0617 8. 34
Model 23. 08 1. 0384 4.50
20s hosiery yarn
B 7.34 0. 9331 12. 71

F 8. 87 . 9952 11. 22
H 9. 46 1. 1325 11. 97
I -_ - 9.39 .9802 10. 44
J 9. 60 1. 0822 IL 27
K _ _ 9.46 1. 0667 11. 28
N 9. 17 1. 0339 IL 27
0 9.28 . 9486 10. 22
R 8.08 1. 0059 12. 45
T 7.75 1. 0856 14 01
u _ _ _: _ _ 9.00 1. 1674 12. 97
Average 2__ _ _ 8.99 1. 0524 11. 71
Model __ 14.72 1. 0376 7. 05
30s hosiery yarn
I___ _ _ 7.98 0. 9802 12. 29

J 7. 11 1. 0822 15. 22
K 7.20 1. 0667 14. 81
0 6.75 .9486 14 06
U 7.81 1. 1674 14 94
Average 2__ _ _____ 7.33 1. 0671 14 56
Model __ __ ______ IL 16 1. 0539 9. 44

TABLE 36.—Average production per man-hour, wage rate, and labor cost
to manujacturers oj carded cotton yarn, by mills and by kind of yarn.
United States, May 1960 ^—Continued
10s warp yam
MiU Produc- Average Average

tion per hourly labor cost
man-hour wage rate per pound
Pounds Dollars Cents

B 9.43 0. 9331 9. 90
H__ 13. 76 1. 1325 8.23
K____ . 13.37 1. 0667 7.98
N 13.88 1. 0339 7.45
S 9.51 1. 0787 11.34
Average 2 12.80 1. 0610 8. 29

Model _-. 23. 30 1. 0393 4. 46
20s warp yam
B 7. 12 0. 9331 13. 11
C 9.33 .9726 10. 43
D 10. 27 .9251 9.01
H 9. 10 1. 1325 12. 45
K 9. 57 1.0667 11. 15
N 8.97 1.0339 11. 53
Average ^ ___ _ 9. 15 1. 0371 11.33
Model _ 14. 78 1. 0476 7. 09
30s warp yam
D 8.02 0. 9251 11. 53

K _______ _ _ 7.07 1. 0667 15. 09
Average 2 __ __ 7.24 1. 0417 14. 39
Model __ 11. 17 1. 0602 9 49
1 Data are for 15 mills selected to constitute as nearly as possible a representa-

tive cross section of the various types of conditions of operations in carded cotton-
yarai mills.
2 Weighted average.
Wage rates paid by the mills surveyed varied considerably and the
differences between average hourly wage rates for these mills and those
used to calculate costs for Model mills are large enough in some in-
stances to influence considerably the differences in average labor costs
shown. For 10s hosiery yams, average hourly wage rates for these
mills ranged from 10 percent below to 11 percent above those for the
Model mill. Similar comparisons for 20s hosiery yam show that the
wage rates for the miUs ranged from about 10 percent below to about
12 percent above those for Model mills. For 30s hosiery yam, wage
rates for these mills ranged from 10 percent below to 11 percent above
those for the Model mül. An examination of the data in table 36
shows that the differences in wage rates for warp yams range from
about the same as those indicated for hosiery yams to somewhat less
than those for hosiery yams.
Differences in production rates per man-hour, when related to
differences in wage rates, show considerable irregularity (table 36).
The influence of differences in quantity of yarn produced per unit of
labor on differences in labor costs per pound of yam, are offset in some
instances and supplemented in others by differences in wage rates.
Consequently, labor costs per pound of yarn vary irregularly, from one
mill to another, with wage rates and with production per man-hour.
Skilled laborers who are in a position to command higher wages nor-
mally would be expected to be more productive than less skflled labor,
but such differences in production may be offset, in whole or in part,
by such factors as differences in size, organization, and management
of the plant; the kinds, amounts, and condition of the machinery used;
and the quality of the cotton used and of the yarns produced.
Labor costs by departments show variations from one mill to
another proportionally greater than those shown for total manufac-
turing costs (tables 31, 32, and 33). For 10s hosiery yarn, labor costs
for handling and storage, opening and picking, drawing, and fly frames
were each more than three times as high for some müls as for others.
Total labor costs per pound of yarn for roving, which account on the
average for almost 40 percent of total labor costs for 10s hosiery yams,
for the mill with highest costs were'almost 70 percent larger than those
for the mill with the lowest roving cost. Iôr 20s hosiery yam, labor
costs for handling and storage and for opening and picking were more
than three times as large, and those for drawing and fly frames were
more than twice as large, for some mills as for others. Total roving
costs per pound of yam, which account on the average for more than
one-third of total labor costs for 20s hosiery yarn, for the highest
cost mill were 57 percent greater than those for the mill with the
lowest roving cost.
Labor costs for spinning, which account on the average for about
31 percent of total labor costs for 10s hosiery yam and almost 40
percent of the labor costs for 20s hosiery yarn, for the mills with high-
est costs were 56 percent and 79 percent, respectively, higher than
those for mills with the lowest spinning costs. Labor costs for wind-
ing, which account on the average for about 25 percent and 23 percent,
respectively, of the total costs for 10s hosiery and 20s hosiery yams,
for the highest cost mills were 100 percent and 64 percent, respectively,
higher than those for mills with the lowest winding costs.
These differences emphasize the importance of making adjustments
to increase eflSciency and to reduce the cost of labor. If adjustments
were made so that labor costs for each department in each mill ap-
proximated those for the lowest cost operator for that department,,
the total labor costs for 10s hosiery yams would be reduced 15 per-
cent for the lowest cost mill, about 44 percent for the highest cost
mill, and 28 percent on the average for all mills combined. For 20s
hosiery yarns, such adjustments would reduce labor costs 18 percent
for the lowest cost mül, 40 percent for the highest cost mill, and 29
percent on the average for all mills combined. Such adjustments
probably would require the use of more new and improved machinery
and equipment and the additional expenses in volved might offset some
of the saving in costs of labor.
Adjustments to approximate the conditions indicated for Model
mills would residt in even greater reductions in labor costs. These
costs for the highest cost mUls exceeded the corresponding costs
indicated for Model mills by amounts ranging from 110 percent for
carding to more than 200 percent for handling and storage, opening
and picking, fly frames, and winding, for 10s hosiery yarn; from 71
percent for carding to more than 300 percent for fly frames, for 20s
hosiery yarn; and from 38 percent for carding to about 190 percent
for fly frames, for 30s hosiery yarn (tables 31, 32, and 33). Average
labor costs by departments for the mills surveyed exceeded those
indicated for Model mills by amounts ranging from 44 percent for
drawing to 181 percent for fly frames, for 10s nosiery yarn; from 14
Eercent for opening and picking to 147 percent for fly frames, for 20s
osiery yarns; and from the same labor costs for drawing to 134 per-
cent for fly frames, for 30s hosiery yarn. In some departments the
costs of labor for some of the miQs were as low as or lower than those
indicated for Model miUs but these relatively low costs are accounted
for mainly by differences in wage rates, as explained above.
OVERHEAD COSTS
Information assembled for the 15 miUs shows that overhead ex-

penses per pound of yarn ranged from 2.83 cents to 4.78 cents and
averaged 3.72 cents for 10s hosiery yarns, compared with 3.78 cents
for the Model miU; from 4.19 cents to 7.44 cents and averaged 5.88
mill ; and from 6.14 cents to 9.18 cents and averaged 7.87 cents for 30s
hosiery yarns, compared with 9.14 cents for the Model mül (table 37).
The proportions of total mül costs of carded cotton yarns accounted
for by overhead expenses ranged from 5.4 percent to 9.1 percent and
averaged 7 percent for 10s hosiery yarns, compared with 7.6 percent
for the Model miU; from 7.3 percent to 12.9 percent and averaged 10
Model miU; and from 9.7 percent to 15 percent and averaged 12.4
Model mül. Overhead costs for warp yarns are about the same as
those for hosiery yarns (table 37).
The relativelv large depreciation indicated for Model müls is
mainly responsible for the fact that these overhead costs exceed those
for the mUls surveyed (table 37). Power costs, taxes, and iasurance,
for Model muls are also high in relation to those for the 15 müls.
Supplies and repairs, salaries, and other expenses for the muls surveyed
are high in relation to those indicated for Model müls. These results
would appear to indicate that the possibüities of reducing overhead
expenses are not so great as those indicated above for labor costs.
TABLE ^7,—Overhead costs per pound of manufacturing carded cotton yarn by mills, by kinds of yarn, and by items of cost 0:>
-
United States, May 1950"^ ' ^ j . ^
Overhead costs
Supplies Insurance >

MÜ1 and Power Taxes, Deprecia-
property tion Fuel Other Salaries Total
repairs
Liability Other d
f
10s hosiery yarn
Cents Cents Cents Cents Cents Cents Cents Cents o'

B Cents Cents CO
1. 04 0. 78 0.04 0. 12 0. 13 0. 32 0.07 0.28 0.89 3. 67 CO
F 1. 04 . 70 . 13 . 17 . 15 . 44 . 04 .39
H 1.00 4. 06
1.02 . 67 . 16 .04 . 10 . 78 . 11 .62 1. 28 4. 78
J 1. 14 .53 .03 .04 .08 . 37 . 02 . 13
K . 53 2. 87
r . 76 .82 . 05 . 11 . 27 .62 .07 .04 . 92 3. 66
N """ 1.08 . 51 .05 .09 .25 .48 . 04 . 17
R__ 1. 67 4. 34
.97 .43 . 12 .05 . 12 .39 .03 . 15 . 57 2, 83
S 1. 04 .66 .09 . 10 . 22 . 36 .09 . 13 . 67
T . 3. 36
.94 .64 . 08 .09 . 11 .67 . 10 . 19 . 96 3. 78
V 1.06 .64 .02 .02 . 09 .26 .07 1. 16 . 51 O
3. 83
Average 1. 01 . 64 .08 .08 . 15 .47 .06 .33 .90 3. 72 >
o
Model .85 . 64 .03 . 11 . 15 1. 25 .05 . 17 .53 3.78 t—1
O
cl
d
20s hosiery yarn
2R 1.47 1. 12 0.06 0. 17 0. 19 0. 45 0. 10 0. 40 1.27 5 23

S F . __ 1.51 1. 02 . 19 . 24 .21 .65 .05 .57 1.46 5. 90
g H 1.56 1.02 .25 .07 . 15 1. 20 . 17 .95 1. 94 7. 31
f I 1.74 1. 13 .06 . 12 . 11 1.45 . 12 .53 2. 18 7 44
lj :._:."'_"' 1. 67 .77 .05 .06 . 11 . 53 .03 . 19 .78 4. 19 Ö
•" K _ 1. 14 1.23 .08 .16 .40 .93 . 11 .07 1. 39 5 51
N _ 1. 68 .80 .07 .14 .39 . 75 .07 .27 2.56 6 73 O
O
Ol 0__---. 1. 64 1.33 .08 .06 .28 1.08 .09 . 17 1. 42 6. 15
R __ 1. 45 .65 . 19 .07 . 19 .58 .04 .22 .85 4 24
o
T 1. 32 .90 . U .13 . 15 . 94 . 14 .27 1.34 5. 30
TT 1. 60 .93 .05 .05 . 10 .55 .04 2. 13 1. 22 6 67
Average 1. 52 .99 . 11 .12 .21 .83 .09 .52 1. 49 5.88
Î2Î
Model 1.25 1.25 . 05 . 18 .25 2. 11 . 09 . 35 1. 11 6.64
30s hosiery yam S

K
I__. 2. 16 1.39 0.07 0. 14 0. 13 1.80 0. 14 0. 65 2.70 9. 18

J. - 2. 45 1.13 .07 .08 . 17 . 78 .04 .28 1. 14 6. 14 O
K 1.55 1.68 . 11 .22 .55 1, 26 . 15 . 09 1.89 7. 50
0 - 2.20 1.79 . 10 .09 .38 1. 44 . 13 .22 1. 91 8. 26
U 1.99 1. 16 .06 .06 . 12 .69 .05 2. 64 1. 50 8. 27
to
Average 2.07 1.43 .08 . 12 .27 1. 19 . 10 .78 1.83 7.87 o
<
Model 1. 65 1.62 .07 .25 .33 2.76 . 12 .56 1. 78 9. 14
1 Data are for 15 mills selected to constitute as nearly as possible a representative cross section of the various types of conditions of opera-
tions in carded cotton-yarn mills.
en
Overhead expenses for the mills surveyed include costs for the
following items.
Supplies and repairs accounted, on the average, for somewhat more
than one-fourth of total overhead costs to manufacturers of carded
cotton yarn. Costs of miscellaneous supplies, machine parts, building
and machine repair materials, and repairs made by outside contractors
(no packing supplies or labor in this item), are included.
Power accounted for about 17 percent of total overhead costs and
includes only invoices for purchased power.
Insurance, including workman's compensation, group, and all other
forms except life insurance, accoimted for about 4 percent of overhead
costs.
Taxes {jproperty, etc.) include all taxes except income taxes and social
security taxes and accounted for about 4 percent of total overhead
expenses.
Depreciation, which is self-explanatory, accounted for about 14
percent of overhead costs.
Fuel accounted for less than 2 percent of overhead costs and includes
fuel for heating and conditioning only.
Other expenses include all other overhead expenses not otherwise
classified, such as telephone and telegraph, subscriptions and dues,
travel, office supplies, auditing, and miscellaneous. These items
accounted for about 9 percent of total overhead costs.
Salaries include salaries of officers and executives, clerical workers,
and superintendents (overseers or foremen's salaries have been in-
cluded in labor costs), and the total for all accounted for somewhat
less than one-fourth of total overhead costs.
An examination of detailed data on overhead costs for individual
mills shows wide variations in the items of costs among mills and
among the various kinds of yarns produced (table 37). Total over-
head cost per pound and costs of individual items usually vary
directly with the fineness of the yarn, but an examination of the data
presented in table 37 shows that costs of individual items and total
overhead cost for all items for 10s hosiery yarn were higher for some
mills than the corresponding costs for 20s hosiery yarn in other mills.
These costs to some mills for 20s hosiery yarn were greater than the
corresponding costs to other mills for 30s hosiery yarn. Costs for
individual items included in overhead expenses varied widely among
mills. Costs for most of these items were more than three times
greater for some mills than for other mills manufacturing the same
kind of yarn.
Overhead costs by departments also show wide variations among
mills surveyed (tables 31, 32, and 33). Data on costs by depart-
ments show that costs for some mills exceeded those for other mills
which were manufacturing the same kinds of yarn by amounts ranging
from 63 percent to more than 600 percent of the mills with lowest
costs. Total overhead costs for roving for the highest cost mill,
which accounted on the average for 54 percent of total overhead costs
CARDED COTTON TARN AND MEANS OF IMPROVEMENT 67
for lOs hosiery and 43 percent for 20s hosiery yarns, exceeded those
for the lowest cost mill by 78 percent for 10s hosiery and by more
than 100 percent for 20s hosiery yarns. Overhead costs for spinning,
accoimting for about 31 percent of total overhead cost for lOs hosiery
and almost 44 percent for 20s hosiery yarns, for the highest cost mill,
exceeded those for the lowest cost mili by 90 percent for 10s hosiery
and almost 80 percent for 20s hosiery yarns. Even greater pro-
portional differences are shown for overhead costs for winding. These
overhead costs by departments for the mills surveyed ranged from
substantially below to considerably above those indicated for Model
mills.
Such differences in overhead costs indicate the need for and possi-
bilities of improvements. If adjustments were made so that over-
head costs for each department in each mill would approximate that
of the lowest cost mill for that department, total overhead costs for
10s hosiery yarn would be reduced 13 percent below that for the
lowest cost mill and 48 percent below that for the highest cost mill,
and total overhead costs for 20s hosiery yarn would be reduced 6
percent below that for the lowest cost mill and 47 percent below that
for the highest cost mill. But the fact that overhead costs for the
mills sm-veyed are, in many instances, as low as or lower than those
shown for Model mills indicates that the possibilities of reduction in
overhead costs are limited.
Any plans for adjustments designed to reduce overhead costs would
obviously need to take into account the influences of such adjustments
on labor and other costs. Data regarding deviations in overhead and
in labor costs for individual mills from the average for all mills
producing 10s hosiery and 20s hosiery yarns show that for most of
the departments the deviations in overhead and in labor costs were
in the same direction for most of the mills. But for all departments
combined, these deviations were in the opposite direction for most
mills.
OTHER COSTS
Manufactm-ing costs, other than those for labor and overhead,

include social security and old-age benefit taxes, vacation pay, costs
of packing materials, and freight. The combined amounts of these
''other" costs, for the 15 mills surveyed, ranged from 2.02 cents per
pound to 2.79 cents and averaged 2.48 cents for 10s hosiery yarn,
compared with 2.26 cents for the Model mill; from 2.13 cents to 3.01
cents and averaged 2.58 cents for 20s hosiery yarns, compared with
2.36 cents for the Model mill; and from 2.31 cents to 2.98 cents and
averaged 2.68 cents for 30s hosiery yarns, compared with 2.46 cents
for the Model mill (table 38).
TABLE 38.—Cost per pound of yam to manufacturers for taxes, vacation

pay, pOfCking materials, and freight, by kind of carded cotton yarn
and by mills, United States, May 1950 ^
Vacation Packing
Total Taxes 2 Freight
pay materials
MÜ1
10s hosiery yarn
Cents Cents Cents Cents Cents

B ._ - 2. 17 0. 22 0 0.88 1. 07
F. 2.02 .19 . 17 .59 1.07
H - 2. 78 . 19 .30 1. 19 L 10
J 2.49 . 17 .23 1.00 L 09
K 2.43 . 18 . 17 .99 1.09
N__ ---- 2. 50 . 21 .23 .97 1. 09
R 2. 54 .24 . 18 1. 03 1. 09
S 2. 52 .23 .22 1. 03 1. 04
T 2.63 .24 .23 1. 12 1. 04
V - 2.79 . 17 .22 1.32 L08
Average ^ 2. 48 .20 .20 1.01 L07
Model 2.26 . 10 .08 1.00 L08
20s hosiery yarn
B -- 2.24 0.29 0 0.88 1. 07

F 2. 13 .25 .22 .59 L07
H 3. 01 .28 . 44 1. 19 L 10
I ._ 2.44 .24 0 1.09 L 11
J 2. 69 .26 .34 1.00 1. 09
K - 2. 58 .26 . 24 . 99 1. 09
N 2. 72 .32 .34 . 97 1. 09
0 2. 23 . 19 0 . 97 1. 07
R 2. 70 .33 .25 1. 03 1. 09
T _ _ _ 2. 73 .29 . 28 1. 12 1. 04
U 2. 88 . 30 .37 1. 13 1. 08
Average ' 2. 58 . 27 . 23 1.00 1. 08
Model 2.36 . 16. . 12 LOO L08
30s hosiery yarn
I 2.48 0. 28 0 L09 L 11
J 2.90 .35 .46 1.00 1. 09
K 2. 73 .34 .31 .99 1. 09
0 2. 31 .27 0 . 97 1. 07
U - 2.98 .34 .43 1. 13 1. 08
Average ^ _* 2. 68 .32 .24 1.03 L09
Model 2.46 .22 . 16 LOO L08

TABLE 38.—Cost per pound of yarn to manufacturers for taxes, vacation
pay y packing materials ana freight, by kind of carded cotton yarn
and by milis. United States, May 1960 ^ —Contmued
Taxes » Vacation Packing

Total materials Freight
pay
Mill
10s warp yarn
Cents Cents Cents Cents Cents

B . 2. 18 0.23 0 0.88 1.07
H 2.78 . 19 .30 1. 19 1. 10
K 2.43 .18 . 17 .99 1. 09
N 2.49 .21 .22 .97 1. 09
S 2.54 .24 .23 1.03 1. 04
Average ^ 2.48 .21 . 18 1.01 1.08
Model 2. 26 . 10 .08 1.00 1.08
20s warp yarn
B --.- -- 2.25 0.30 0 0.88 1.07

c 2. 11 .22 0 .82 1.07
D 1. 90 .21 0 .59 1. 10
H 3.03 .29 .45 1. 19 1. 10
K _ _ __ 2.57 .26 .23 .99 1.09
N 2.73 .32 .35 .97 1.09
Average ^ 2.43 .27 . 17 .91 1.08

Model 2.36 . 16 . 12 1.00 1. 08
30s warp yarn
D 1.96 0. 27 0 0.59 1. 10
K 2. 75 .35 .32 .99 1.09
Average * 2. 36 .31 . 16 .79 1. 10
Model 2.46 .22 . 16 1.00 1. 08
1 Data are for 15 mills selected to constitute as nearly as. possible a representa-
tive cross section of the various types of conditions of operations in carded cotton-
yarn müls.
2 Selling expenses are not included. These expenses averaged 2.68 percent of
sales for 10s hosiery yarn, 2.98 percent for 20s hosiery yarn, 3.19 percent for 30s
hosiery yarn, 2.57 percent for 10s warp yam, 2.97 percent for 20s warp yarn, and
2.50 percent for 30s warp yam.
3 Straight or simple overage.
70 TEOHNICAL BULLETIN 1033, U. S. DEPT. OF AGRICULTURE
Social security and old-age heneß /aa;e5 accounted for only a small
proportion of total costs. They are calculated as a percentage of total
labor cost in each instance. The proportions for the mills surveyed
ranged from 1.9 percent to 2.8 percent of total labor costs. Conse-
quently, costs of these taxes per pound of yarn vary considerably
among mills and from one yarn to another (table 38).
Vacation pay is also a small item of the cost in the manufacture of
carded cotton yarns (table 38). At the time information was collected
on costs, the practice of each mill with regard to paid vacations was
ascertained. This information was used in calculating the costs of
vacation pay, and these expenses were calculated as percentages of
labor costs. The results show that the costs of vacation pay in two-
thirds of the mills ranged from 2 percent to 3.65 percent of the costs
of labor. Five of the mills showed no expense for vacation pay.
Packing materials include cones, paper, cases, strapping, etc. Costs
of these materials ranged from 0.59 cent to 1.32 cents and averaged
about 1 cent per pound of yarn.
Freight for delivery of yarn to customers cost on the average about
1.08 cents per pound of yarn. These costs were arrived at on the basis
of the experiences of the mills and they are fairly uniform among mills
and for the different yams produced (table 38).
DATA FOR INDIVIDUAL MILLS WITH COMPARISONS

In the preceding sections, data are presented to show results for the
15 mills surveyed taken as a group, along with specifications and
operating results indicated for Model mills. As the 15 mills were
selected to constitute as nearly as possible a representative cross sec-
tion of the various t3rpes of conditions of operations in carded cotton-
yarn mills, the presentation gives some indication of the conditions
and operating results for the carded cotton-yarn manufacturing in-
dustry as a whole. Attention was called to some of the more significant
differences among the mills surveyed and between these nulls and
those indicated for Model mills, as a basis for indicating the needs for
and possibilities of improvements and what appears to be the most
feasible means of increasing the efíiciency and reducing the costs for
the industry taken as a whole.
Data for individual mills listed in code to prevent revealing the
identity of individual concerns, and for Model mills, are given in this
section of the bulletin for more detailed consideration. A brief de-
scription of each mill is followed by data on costs and related informa-
tion for the specified mill and those for Model mills, along with explana-
tions of the differences shown.
MILL B
Mill B is a small plant operating less than 7,000 spindles compared

with about 10,000 spindles indicated for Model mills. The standard
weekly pay roll of $2,182 totals about 43 percent of the average for the
15 mills surveyed. It spins a '4ow'' (1 to 3) number of counts of yarn.
Data are shown for 10s hosiery, 10s warp, and 20s hosiery yams for
comparison with those indicated for Model mills.
Total costs per pound of yam, exclusive of discounts and selling
expenses, for Mill B, averaging'55.88 cents for 10s yam and 60.62
cents for 20s yarn, are 12 percent and 8 percent, respectively, higher
than those for Model mills (table 39). The cotton used was about the
same in grade. Th'e staple ranged from that which was about the
same as that indicated for the Model mills to a staple somewhat
longer than that of the Model mills. Total manufacturing costs,
averaging 15.74 cents per pound for 10s yam and 20.48 cents for 20s
yam, are 48 percent and 26 percent, respectively, higher than those
mdicated for the Model mills. Labor costs are substantially larger but
overhead and other manufacturing costs are somewhat less than for
the Models. The weighted average hourly wage rate of 93 cents per
hour was about 10 percent lower than the rates indicated for Model
mills. Production oí yarn per man-hour, averaging about 9.5 pounds
for 10s yarn and 7.3 pounds for 20s yam, are about 60 percent and 50
percent, respectively, less than those for Model mills, and labor costs
per pound of yarn are more than twice as large for 10s yarn and 80
percent larger for 20s yarn, than for Model miUs.
Data on costs and related factors, with explanations of the differ-
ences in the costs shown, follow.
TABLE 39.—Mill B: Average cost per pound for specified kinds of carded
cotton yarn, United States, May 1950 ^

Item
10s 20s 10s 20s
Cents Cents Cents Cents

Total cost of yarn ^ 55.75 60. 33 56. 02 60. 92
Net cotton cost ^ _ 40. 15 40. 15 40. 15 40 15
Manufacturing cost _ _ 15.60 20. 18 15. 87 20.77
Labor * _ _ 9.76 12.71 9. 90 13 11
Overhead 3.67 5. 23 3.79 5. 41
Other __ _ 2. 17 2.24 2. 18 2 25
Taxes ^ .22 .29 .23 30
Packing materials. _ . .88 .88 .88 .88
Freight 1.07 1.07 1.07 1 07
See footnotes at end of table

TABLE 39.—Mill B: Average cost per pound for specified kinds of carded
cotton yarn, United States, May 1950 ^—Continued

Item
10s 20s 10s 20s
Proportion of total cost of yarn
Percent Percent Percent Percent

Total cost of yam ^ 100.0 ioo:o 100.0 100. 0
Net cotton cost ^ 72.0 66.6 7L7 65. 9
Mânufacturing cost 28.0 33.4 28.3 34. 1
Labor * 17.5 21. 1 17.7 2L 5
Overhead 6.6 8.6 6.7 8. 9
Other _____ __- 3.9 3.7 3.9 3. 7
Taxes'^ .4 .5 .4 .5
Packing materials. _ 1.6 1. 4 1.6 1.4
Freight- __ _.__ 1.9 L8 L9 1. 8
1 All costs are adjusted to two shifts or 80 hours per week.

3 The cotton averaged Middling in grade and 1 inch plus in length of staple.
The price, 35.47 cents per pound, was based on official quotations for cotton,
'landed group B mill points," Mar. 30, 1950. This price was adjusted for waste
by multiplying it by 1.132, the net waste multiplier, to give net cotton cost per
pound of yarn.
^ Includes all labor on pay roll except superintendence, which is included in
overhead cost.
^ Social security and old-age benefits which account for 2.30 percent of labor
cost.
TABLE 40.—Mill B and Model Mill: Average overhead and labor costs
per pound Jor 10s hosiery cotton yarn and dißerences, United States,
MaylOSO'
Cost per pound

Item of cost
MillB Model mill Difference
Roving :
Handling and storage: Cents Cents Cents
Overhead __ 0. 10 0.06 0.04
Labor __ .24 . 17 .07
Total _ _ _ .34 .23 . 11
Overhead . 44 .37 . 07
Labor _ .79 .24 . 55
Total - L23 .61 .62
TABLE 40.—Mill B and Model Mill: Average overhead and labor costs
per pound for 10s hosiery cotton yarn and dißerences, United States,
May 1950 i—Continued
Cost per pound

Item of cost
Mill B Model mill Difference
Roving—Continued
Carding: Cents Cents Cents
Overhead-^__ 0.76 1. 17 2 0. 41
Labor 1. 30 . 62 . 68
Total- __- 2. 06 L79 . 27
Drawing:
Overhead-__^ . 33 .29 .•04
Labor ^_ -_ . 67 .37 . 30
Total 1. 00 .66 .34
Fly frames:
Overhead .35 .26 .09
• Labor _ _ _ LIO .43 . 67
Total , __ 1. 45 .69 .76
Total roving cost:
Overhead _ _ 1. 98 2. 15 2. 17
Labor _ _ _ _ _ __ -_ _ 4. 10 L83 2. 27
Total,- -_ - 6. 08 3.98 2. 10
Spinning:
Overhead .95 1. 29 ^.34
Labor - __ _- 2.72 1. 40 1. 32
Total --__- _,_- 3.67 2. 69 . 98
Winding :
Overhead .65 .28 . 37
Labor _ __ - 2. 55 L 10 1. 45
Total- - . -- 3.20 L38 1. 82
Overhead __ _ .09 .06 . 03
Labor -_ .39 .17 .22
Total---- —- - .48 .23 . 25

Total cost:
Overhead ___-_ 3.67 3.78 2. 11
Labor -_ 9. 76 4.50 5. 26
Total.-- 13.43 8.28 5. 15
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill B
averaged MiddHng in grade and 1 inch plus in length of staple, whereas Middling
1-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill B.
EXPLANATION OF DIFFERENCES IN COSTS, MILL B VS. MODEL MILL, 10S

HOSIERY YARN (TABLE 40)
OVERHEAD.—Mill B has a total overhead cost per pound of 3.67

cents which is 0.11 cent per pound of yarn less than the total figure
for the Model mill. Without depreciation, however, the total cost ex-
ceeds that of the Model mill by 0.82 cent, most of which is accounted
for by supplies, repairs, power, and salaries.
LABOR.—This mill uses a 1.50 hank (10- by 5-inch) roving, made
in one process in the card room, compared with 1.00 hank roving in
the Model mill, which explains some of the difference of 0.67 cent per
poimd in labor costs at the fly frames. In addition. Mill B labor
costs are 1.6 cents per pound higher in the preparatory departments
because of smaller job sizes and the lower productions per machine
hour.
The excess of 1.32 cents per pound in spinning costs in Mill B is due
to lower production per spindle hour, spinners handling a smaller
number of spindles, doffers handling fewer bobbins, and section men
etc., having smaller job sizes.
There is a difference of 1.32 cents per pound in the cost for winder
tenders in the two mills, some of which is due to the smaller spinning
ring (2 inches) in this mill, and to the fact that the winder handi
produce fewer pounds per hour than those set up in the Model mill.
That the packer hands handle fewer poimds explains most of the
difference in cost for this item "in the two mills.
TABLE 4^.—Mill B and Model mill: Average overhead and labor cost
per pound for 20s hosiery cotton yarn and diiferences, United States,
MaylOÔO'
Cost per pound

Item of cost
Mill B Model mill Difference
Roving:
Handling and storage : Cents Cents Cents
Overhead _ __ _ 0. 10 0.09 0.01
Labor. __ _ _ .24 .21 .03
Total _ _- - .34 .30 .04
Overhead _ _ __ .44 .51 2.07
Labor __ ______ .79 .36 .43
Total 1.23 .87 . 36
Carding:
Overhead _ _ .76 1.25 2.49
Labor _ 1.30 .76 .54
Total 2. 06 2.01 .05
■» ==

TABLE 41.—MUl B and Model mül: Average overhead and labor cost
per pound for 20s hosiery cotton yam and differences j United States,
May 1960 ^—Continued
Cost per pound

Item of cost
MillB Model mill Difference
Roving—Continued
Drawing : Cents Cents Cents
Overhead 0.33 0.32 0,01
Labor .67 .33 . 34
TotaL- _ _ LOO .65 . 35
Fly frames:
Overhead- __ __ .73 .59 . 14
Labor _____ 1. 94 .74 1. 20
TotaL. 2.67 L33 1. 34
Total roving cost:
Overhead 2.36 2.76 =* 40
Labor 4. 94 2.40 2. 54
TotaL_ __ _-__ _ __ 7.30 5. 16 2. 14
Spinning:
Overhead _ 2. 13 3.22 !» 1. 09
Labor _ __ __ _ _ 4.83 2.88 1. 95
Total 6.96 6. 10 . 86
Winding:
Overhead .65 .53 . 12
Labor 2.55 L57 . 98
Total___ 3. 20 2. 10 1. 10
Overhead _ . 09 . 13 2. 04
Labor _ _ __ .39 .20 . 19
Total _ _ ______ .48 .33 . 15
Total cost:
Overhead 5.23 6. 64 3 1. 41
Labor __ 12. 71 7.05 5. 66
Total __ - 17.94 13. 69 4. 25
1 AH costs are adjusted to 2 shifts or 80 hours per week. The quality of the
cotton used by Mill B averaged Middhng in grade, 1 inch plus in length of staple,
whereas Middhng 1-inch cotton was sp>ecified for Model mill.
The shop and outside payroll in Mill B is high in comparison with

that of the Model mill, and as each department gets a share of this pay-
roll, it is responsible for a portion of the excess labor costs in the
various departments.
Mill B^s labor cost per pound is higher by 5.26 cents, but the average
rate per hour in Mill B is 10 percent below that of the Model. miU.
On the basis of the same average hourly rate, this difference would be
increased by 1.10 cents per poimd.
EXPLANATION OF DIFFERENCES IN COSTS, MILL B VS. MODEL MILL, 20S

OvíERHiíAr).—The total overhead cost per pound, without deprecia-

tion is 4.78 cents in Mill B, compared with 4.53 cents in the Model
miH, and this difference of 0.25 cent is mainly due to higher costs of
supplies and repairs, and salaries. This mill has an advantage of 1.66
cents per pound over the Model mill, owing to low depreciation ex-
pense, and shows an over-all cost of 1.40 cents per pound lower than
the Model mill. It falls in the ^'small^^ group, as compared with the
*'medium^^ size for the Model mill.
LABOR.—Compared with the Model mill the opening and picking
cost per pound in Mill B is 0.43 cent higher; the main reason for this
difference is the extra processes of picking.
The carding cost per pound is 0.54 cent higher because of smaller
job sizes, and for the same reason the drawing cost per pound is 0.34
cent higher.
On the fly frames cost per pound is 1.20 cents higher than for the
Model mill. Most of this difference is accounted for by the fact that
Mill B is spinning 20s hosiery yarn out of 3.32 hank roving, whereas
the Model mill is expected to spin the same yarn out of 2.00 hank
roving.
The spinning cost per pound is 1.95 cents per pound higher than for
the Model, and 1 cent of this is due to the spinners having smaller
job sizes. The balance of 0.95 cent is due to higher man-hours, for
the pounds produced, for the other employees in this department, as
compared to the Model mill.
Winding cost is 0.98 cent per poimd higher than the Model mill,
largely as a result of the winder tenders having smaller job sizes, than
for the Model mill. These tenders jobs are affected somewhat by a
smaller spinning bobbin.
The packing and shipping costs are 0.19 cent per pound higher, be-
cause the packers are not packing as many pounds as those set up
in the Model mill.
The total labor cost in Mill B is 5.66 cents per pound higher and
the average hourly wage rate is about 10 percent lower than for the
Model mul. This difference in wages would amount to about 1.42
cents per pound of yarn.
TABLE 42.—Mill B and Model mill: Overhead costs per pound and dif-
ferences, by kinds of yarn, and cost per spindle per week of 80 hours
for Mill B, United States, May 1950 '
Cost per pound for—

Cost
per
10s hosiery yarn 20s hosiery yarn spindle
Item
: per
week,
Model Differ- Mill B Model Differ- Mill B
Mill B mül mill
ence ence
Cents Cents Cents Cents Cents Cents Cents

Supplies and repairs- 1.04 0.85 0. 19 1.47 1. 25 0.22 4.91
Power .78 .64 . 14 1. 12 1. 25 2 . 13 3.74
Insurance:
Liability .04 .03 .01 .06 .05 .01 .21
Other . 12 . 11 .01 . 17 . 18 2.01 .59
Taxes (property) — . 13 .15 2.02 . 19 .25 2.06 .63
Depreciation _ .32 1.25 2.93 .45 2. 11 2 1.66 1.51
Fuel .07 .05 .02 . 10 .09 .01 .34
Other expenses. .28 . 17 . 11 .40 .35 .05 1. 36
Salaries, etc .89 .53 .36 1.27 1. 11 .16 4.24
Total 3.67 3.78 2. 11 5.23 6.64 .2 1. 41 17. 53

TABL]B 43.—Mill B: Summary of standard weekly pay roll {2 shifts or

80-hour basis) for the manufacture of carded cotton yarn, by depart-
ments. United States, May 1950 ^
Amount per
Department week
Dollars
Handling and storage 31. 96
Opening and picking. 106. 33
Carding___ 176. 08
Drawing- 89. 96
8- by 4-inch frames-_ 187. 85
10- by 5-inch frames. 45, 26
Spinning , 633. 07
Spooling ^_ 37a 21
Twisting 273. 21
Winding ___. 229. 52
Packing and shipping. 35. 21
Total -_. 2,181.66
1 Labor costs not applicable to single yarns were omitted in figuring detailed
costs.
78 TECHNICAL BULLETIN 1Ô33, Ü. S. DËPT. OF AGRICULTURE
TABLE 44.—Mill B: Standard weekly payroll {2 shifts or SO-hour basis)

jor the manufacture of carded cotton yam by occupation. United
States, May 1950
Occupation Total hours Wage rate Total pay-

per week per hour roll per week

Opener hand 30 0.87 26. 10
Picker tenders 60 .87 52.20
Drawing tenders. 80 .87 69. 60
Speeder tenders 160 1.02 163. 20
Roving haulers 80 .87 69. 60
Overseer 40 60. 00
Assistant overseer 40 .87 34.80
Spinning, twisting, winding, and pack-
ing and shipping:
Section man 80 .95 76.00
Spinners 400 .87 348. 00
Doffers 160 .87 139. 20
Piece-up hands 80 .89 71.20
Spooler tenders 400 .87 348. 00
Twister tenders 240 .87 208. 80
Shop and outside:
Mechanic. _* 40 1. 25 50. 00
Carpenter 40 1.25 50. 00
Watchman 40 .87 34. 80
Watchman, week end 48 .87 41. 76
Night superintendent 60.00
Total or average- . 93 2, 181. 66
TABLE 45.—Mill B and Model mill: Operating data and draft program,
by kind o/ carded cotton yam, United States, May 1950
10s hosiery
yam lOs warp yarn
Item Unit
MülB Model Model
mül MillB
mill
Cotton used:
Grade M M M M
Staple length * Inch 1+ 1 1+ 1
Picker lap Ounce 14 14 14 14
8uantity per picker week (40 hours) Pound 7,223 11, 850 7,223 11, 425
ard sliver Grain 52. 5 55 52.5 55
Quantity per card week (40 hours). Pound 327 368 327 368
Finished drawing sliver Grain 56.5 55 56.5 55
Quantity per finisher delivery
week (40 hours) Pound 345 595 345 595
Slubber (1st process) : Hank roving. L50 LOO L50 LOO
CARDED COTTON YARN AND MEANS OF IMPJIOVEMENT 79
TABLE 45.—Mill B and Model mill: Operating data and drcrft program y
by kind of carded cotton yarn, United States, May 1950—Continued
10s hosiery 10s warp yarn

yam
Item Unit
MiUB Model
miU MülB Model
mill
Spinning:
Revolutions per minute, front
roU 179 187 155 179
Twist multiplier 3.50 3.50 4 75 4 50
Quantity per spindle (40
hours) Pound 3.85 4.25 3.40 4 10
20s hosiery 20s warp yam

yarn
Cotton used:
Grade M M M M
Staple length ^ — _ Inch-_ _ 1+ 1/32 1+ 1V82
Picker lap -_ Ounce.- 14 14 14 14
Quantity per picker week (40
hours) Pound- 7,223 9, 600 7,223 9, 350
Card sliver Grain. _ 52.5 55 ^52. 5 55
Quantity per card week (40 hours) _ Pound- 327 368 327 368
Finisher drawing sliver Grain __ 56. 5 55 56.5 55
(40 hours) Pound 345 575 345 575
Slubber : Hank roving 3.32 2. 00 3. 32 2.00
Spinning : _
roll 156 148 143 142
Twist multiplier 3.50 3.50 4 75 4 50
Quantity per spindle (40 hours). Pound _ 1.71 1. 70 1.58 1.66
1 Plus (+) indicates slightly longer staple.
MILLC
Mill C is classified as a **medium'^ (7,000 to 14,000 spindles) sized

mill, compared with about 10,000 spindles indicated for the Model
mill. The standard weekly pay roll of $4,240 is 84 percent of the
average for the 15 mills surveyed and is 67 percent greater than that
indicated for the Model for 20s yam. It spins a ''low'' (1 to 3)
number of counts of yarn, and data for 20s warp yarn only are shown
as a basis of comparison with the Model mill.
80 TECHNICAL BULLETIN lOSS^ U. S. DEPT. OF AGRICULTURE
Total costs per pound of yarn, exclusive of discounts and selling

expenses, for Mill C, amounting to 55.52 cents for 20s warp yarn,
compare with 56.27 cents indicated for the Model mill, but the
skein strength and appearance of the yarn produced are relatively
low (table 46). The cotton used was lower in grade and shorter in
staple, and net cotton costs averaged 37.69 cents per pound of yarn
compared with 39.92 cents for the Model. Total manufacturing cost
averaged 1.48 cents per pound, or about 9 percent more than that
for the Model mill. Labor cost averaged 3.34 cents per poimd more
but overhead cost averaged 1.61 cents and other costs averaged
0.25 cent less than indicated for the Model. The weighted average
hourly wage rate of 97 cents for Mill C compared with $1.05 for the
Model, but the quantity of yarn produced per man-hom* averaged
9.33 pounds compared with 14.78 pounds, and total labor cost per
pound of yarn averaged 10.43 cents compared with 7.09 cents for
the Model mill.
Detailed data on costs and related data, with explanations of the
differences in costs shown, follow.
TABLE 46.—Mill C: Average cost per 'pound for 20s warp carded
Item Cost per pound
Cents Percent
Total cost of yarn 2 55. 52 100.0
Net cotton cost ' 37.69 67.9
Manufacturing cost 17.83 32. 1
Labor * 10. 43 18. 8
Overhead 5. 29 9. 5
Other___ - —- 2. 11 3.8
Taxes 5 .22 .4
Packing materials .82 1.5
Freight 1.07 1.9
1 All costs are adjusted to 2 shifts or 80 hours per week. '

3 The cotton averaged Strict Low Middling plus in grade and 1 inch in length
of staple. The price, 33.44 cents per pound, was based on official quotations
for cotton, 'landed group B mill points,^' Mar. 30, 1950. This price was adjusted
for waste by multiplying it by 1.127, the net waste multiplier, to give net cotton
cost per pound of yarn.
overhead cost.
** Social security and old-age benefits which account for 2.10 percent of labor
cost.
TABLE á7.—Mill C and Model mill: Average overhead and labor costs
per pound for 20s warp cotton yarn and differences^ United States^
May 1950'
Cost per pound

Item of cost
MillC Model mill Difference
Roving:
Overhead _ __ 0. 10 0.09 0. 01
Labor _ _ _ __ .38 .22 . 16
Total --- - .48 .31 . 17

Overhead .37 .53 \ 16
Labor .37 .37 0
Total _ ---- .74 .90 2 16
Carding:
Overhead .-- .74 1. 30 \ 56
Labor - - .96 .79 .17
Total _- ^_ 1. 70 2.09 \ 39
Drawing:
Overhead __ _ __ .25 .33 2.08
Labor _ __ _ .60 .34 . 26
Total _______ _ _' . 85 .67 .18

Fly frames:
Overhead .47 .61 2, 14
Labor _ 1. 13 .77 .36
Total 1. 60 1. 38 .22
Total roving cost:

Overhead __ _ 1. 93 2.86 2. 93
Labor _ _ _ __ 3,44 2.49 . 95
Total --_- 5. 37 5.35 .02
Spinning:
Overhead _____ 2. 37 3.35 2. 98
Labor ~ - 4. 02 2.99 1.03
Total _^______ 6. 39 6.34 . 05
Winding:
Labor ^ 2.64 L40 L24
Total _ 3. 49 L 95 1.54
042794°—51- 6
TABLE 47.—Mül G and Model mill: Average overhead and labor costs
per pound for 20s warp cotton yarn and differences j United States y
Cost per pound

Item of cost
Mill C Model mill Difference
Packing and shipping: Cents Cents Cents

Overhead 0. 14 0. 14 0
Labor .33 .21 . 12
Total .47 .35 . 12
Total cost:
Overhead 5.29 6.90 2 L 61
Labor 10.43 7.09 3. 34
Total - 15. 72 13. 99 1. 73
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by-
Mill C averaged Strict Low Middling plus in grade and 1 inch in length of staple
whereas Middling lj^2-iiich cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill C.
EXPLANATION OF DIFFERENCES IN COSTS, MILL C VS. MODEL MILL, 20S

WARP YARN (TABLE 47)
OVERHEAD.—The total overhead co&t per pound, without deprecia-

tion, in Mill C is 0.25 cent lower than in the Model mill principally
because of lower costs of power and taxes.
LABOR.—The total roving cost per pound is 0.95 cent higher than in
the Model mill. As the processes and hank roving produced are the
same as those of the Model mill, the principal reason for the difference
in cost is the lower productions per machine hour and pounds per hour
handled by the employees.
The spinning cost per pound is 1.03 cents higher than in the Model
mill, of which 0.56 cent is due to spinners having smaller job sizes.
The balance of 0.47 cent per pound is due to the fact that other
laborers (as doffers and sweepers, oilers and banders, section men, etc.)
are not handling as many pounds per hour as those of similar employees
in the Model mill.
The winding cost per pound is 1.24 cents higher than in the Model
of which only 0.05 cent is due to winder tenders. This means that
the principal reason for the difference in cost is the fact that other
laborers (as fixers, sweepers, yarn men, etc.) are not handling as many
pounds as similar employees in the Model mill.
The total labor cost per pound in Mill C is high by 3.34 cents per
pound. The average hourly wage rate is about 7.16 percent lower
than in the Model mill. This difference in wage rate would amount to
about 0.80 cent per pound of yam.
TABLE 48.—Mül C and Model mill: Overhead costs per pound and
differences^ -for 20s warp yarn, and costs per spindie per week of 80
hours for Mill C, United States, May 1950 ^
Cost per pound Cost per

Item spindle
per week,
Mill C Model mill Difference Mill C

Supplies and repairs 1.21 1.29 2 0.08 3.24
Power 1. 11 1.36 3.25 2.96
Insurance:
Liability .05 .05 0 . 12
Other . 16 . 19 2.03 .42
Taxes (property) . 13 .25 2. 12 .35
Depreciation .81 2. 17 2 1. 36 2. 17
Fuel .05 .09 2.04 . 14
Other expenses .42 .36 .06 1. 12
Salaries, etc.— 1.35 1. 14 .21 3.63
Total 5.29 6.90 2 1.61 14. 15

2 Cost for Model mill larger than cost for Mill C.
TABLE 49.—Mill G: Summary of standard weekly pay roll {2 shifts or

80'hour basis) for the manufacture of carded cotton yarn, by depart-
ments, United States, May 19Ö0 ^
Department Amount
per week
Handling and storage $116. 45

Opening and picking. 115. 59
Carding 296. 45
Drawing 187. 30
Slubbers 350. 72
Spinning 1, 285. 59
Winding (twisting) __. 631. 70
Twisting 819. 74
Warping 161. 77
Winding 236. 02
Packing and shipping. 39.07
Total 4, 240. 40
costs.
TABLE 50.—Mill C: Standard weekly payroll {2 shifts or 80-hour basis)

for the manufacture of carded cottonyarn, by occupation, United States j
May 1950
Total Wage Total


Overseer 40 59.20
Opening and picking tenders 80 0. 92 73.60
Card tenders 160 . 92 147. 20
Card grinders 80 L09 87. 20
Lap winder tenders 80 .92 73. 60
Drawing tenders 80 .92 73. 60
Slubber tenders 240 L06 254. 40
Section men_ ; 80 L09 87.20
Roving haulers and sweepers 80 .93 74.40
Spinning and twisting:
Overseers 80 118. 40
Section man_ 80 L09 87. 20
Oilers and banders 80 .96 76.80
Overhead cleaner 40 .90 36.00
Spinners 720 .92 662. 40
Doffers and sweepers 320 .93 297. 60
Twister section men 80 1.06 84.80
Twister tenders 240 .92 220. 80
Twister dofifers 320 .92 294. 40
Twister creelers 80 .92 73. 60
Winding, warping, and packing and
shipping:
Overseer 40 59.20
Winder tenders 480 . 94 451. 20
Winder fixers. 80 1. 04 83.20
Sweepers and waste men 80 .91 72. 80
Warper tenders 80 .98 78.40
Warper creelers 80 .92 73. 60
Yam packers 80 .96 76. 80
Shop and outside:
Mechanic 40 L35 54.00
Mechanic helper 40 .95 38. 00
Carpenter 40 .97 38.80
Outside foreman 40 LOO 40.00
Laborer 40 .91 36.40
Truck driver 40 .91 36. 40
Watchman 40 .90 36.00
Scrubber. 40 .90 36.00
Total or average 4,360 .97 4, 240. 40
TABLE 51.—Mill C and Model mill; operating data and draft program,
for 20s warp carded cotton yam, United States, May 1950
Item Unit Mill C Model mill
Cotton used:
Grade 1 SLM + M
Staple length Inch.-. 1 IH2
Picker lap , Ounce- 14.33 14
Quantity per picker week (40 hours).. Pound. 8, 293 9,350
Card sliver Grain-. 66 55
Quantity per card week (40 hours)-.. Pound- 396 368
Finisher drawing sliver Grain-- 66 55
(40 hours) Pound. 565 575
Slubber (1st process): Hank roving... 2.04 2.00
Spinning:
Revolutions per minute, front roll. 140 142
Twist multiplier 4.75 4 50
Quantity per spindle (40 hours) _. Pound. 1. 56 1.66
1 Plus (-f) indicates slightly higher grade.
MILLD
Mill D is a small mill, operating less than 7,000 spindles, compared

with a, ^'medimn'^ sized Model mül. The standard weekly payroll of
$1,624 amounted to about 32 percent qf the average for the 15 mills
surveyed and was substantially less thanlÄat indicated for Model mills.
It spins a ''low'' (1 to 3) number of yarn counts compared with only
one count for Model miUs.
expenses, for Mill D, amounting to 56.26 cents for 20s warp yarn and
61.02 cents for 30s warp yarn, are slightly lower than those indicated
for Model mills (table 52). The cotton used averaged lower in grade
and about the same to somewhat shorter in staple, than for the
Models and net cotton costs were less than for the Models. Total
manufacturing costs, averaging 17.27 cents per pound for 20s yarn
and 22.03 cents for 30s yarn, are about 6 percent and I percent,
respectively, higher than those indicated for Model mills. Labor
costs per pound are considerably higher, but overhead and other
manufacturing costs are lower than for the Models. The weighted
average hourly wage rate of 92.5 cents compared with $1.05 for
Model mills, but production of yarn per man-hour averaged 10.27
pounds for 20s warp yarn and 8.02 poimds for 30s warp yarn, com-
pared with 14.78 pounds and 11.17 pounds, respectively, indicated for
the Models. Total labor costs per pound of yarn averaged 9.01
cents for 20s warp yarn and 11.53 cents for 30s warp yarn compared
with 7.09 cents and 9.49 cents, respectively, for Model mills.
Detailed data on costs and related data, with explanations of differ-
ences between costs, follow.
TABLE 52.—Mill D: Average cost per pound for specified kinds of carded
Item 20s warp 30s warp

Total cost of yarn ^ 56.26 100.0 6L02 100. 0
Net cotton cost ^ 38.99 69.3 38.99 63. 9
Manufacturing cost 17.27 30.7 22 03 36. 1
Labor * 9.01 16.0 n. 53 18. 9
Overhead, 6.36 n. 3 8.54 14. 0
Other L90 3.4 L96 3.2
Taxes* ___ .21 .4 .27 .4
Packing materials. _ .59 LO .59 1.0
Freight _ _ __ 1. 10 2.0 1. 10 1. 8
1 AH costs are adjusted to 2 shifts or 80 hours per week.

3 The cotton averaged Middhng minus in grade and IH2 inches in length of
staple. The price, 33.99 cents per pound, was based on official quotations for
cotton, "landed group B mill points," Mar. 30, 1950. This price was adjusted
overhead cost.
* Social security and old-age benefits which account for 2.3 percent of labor cost.
^■' .
TABLE 53.—Mill D and Model mill: Average overhead and labor cost per
pound for 20s warp cotton yam and difference, United States, May
1960 '
Cost per pound

Item of cost
MillD Model mill Difference
Roving:
Overhead 0.09 0.09 0
Labor __ _____ ____ .25 .22 .03
Total -_ .34 .31 .03
Overhead _ _ _ _ .45 .53 2. 08
Labor _ _ .39 .37 .02
Total .84 .90 ». 06
Carding:
Overhead __ .98 L30 2.32
Labor _ _ _ _ 1. 11 .79 .32
Total 2 09 2 09 0

TABLE 53.—Mill D and Model mill: Average overhead and labor cost per
pound for 20% warp cotton yarn and difference^ United States, May
19601—Continued
Cost per pound

Item of cost
MiUD Model miU Difference
Roving—Continued
Drawing: Cents Cents Cents
Labor _ _ .58 .34 . 24
Total _ _ _ .91 .67 . 24
Fly frames:
Overhead: .58 . 61 2. 03
Labor .95 .77 . 18
Total __. L53 L38 . 15
Total roving cost:
Overhead 2.43 2.86 2.43
Labor _ ______ 3.28 2.49 . 79
Total 5.71 5.35 . 36
Spinning:
Overhead _ _ _ _ 2.87 3.35 2. 48
Labor 3.34 2.99 . 35
Total 6.21 6. 34 2. 13
Winding:
Labor _ __ 2. 17 L40 . 77
Total 3. 15 1.95 1. 20
Overhead- _ .08 . 14 2. 06
Labor _ _ _ .22 .21 . 01
Total _ __- ______ .30 .35 2. 05
Total cost:
Overhead 6.36 6.90 2. 54
Labor _ 9.01 7.09 1. 92
Total .. _ __ 15.37 13. 99 1. 38
Í All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill
D averaged MiddHng minus in grade and IJÍ2 inches in length of staple, whereas
Middling lj^2-inch/cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill D.
88 TECHNICAL BULLETIN 1033^ U. S. DEPT. OF AGRICULTURE
EXPLANATION OF DIFFERENCES IN COSTS, MILL D VS. MODEL MILL, 20S

OVERHEAD.—The overhead cost per pound in Mill D is 0.54 cent

below that of the Model mill, but without depreciation, its cost would
be 1.19 cents per pound above that of the Model. The reason is that
salaries in Mill D are 1.21 cents per pound higher. The cost per
pound for all the other items of the overhead, except depreciation,
compare favorably.
LABOR.—The total roving cost per pound in this mill is 0.79 cent
higher than that of the Model mill. The costs of both mills are based
on about the same hank roving and both are one process. Production
per man-hour in Mill D is lower but the.main reason for the higher
cost is due to smaller job sizes. Spinning cost is 0.35 cent per pound
above that of the Model mill, the principal reason being that the spin-
ners in Mill D do not have so many spindles.
The winding cost per pound is 2.17 cents compared with 1.40 cents
for the Model. This difference is due primarily to the direct labor in
this department, as the winder tenders' cost per pound in Mill D is
0.60 cent above that of the Model mill, because of smaller job sizes.
The average hourly wage rate in Mill D is about 11.7 percent lower
than in the Model, and if the cost were based on the same average
hourly wage rate, it would be increased by 1.19 cents per pound.
TABLE 54.—Mill D and Model mill: Average overhead and labor costs
per pound jor SOs warp cotton yam and differences^ United States,
May 1960 '
Cost per pound

Item of cost %
Mill D Model mill Difference
Roving:
Overhead-- - 0.09 0.09 0
Labor _ _ _«„ .25 . 19 . 06
Total- .34 .28 .06
Overhead .45 .64 2. 19
Labor - .39 .36 . 03
Total--- — _--- .84 LOO I 16
Carding:
Overhead ^ .98 L40 2. 42
Labor- L 11 .^95 * . 16
Total--- ------ 2.09 2.35 2. 26
See footnotes at end of fable.

TABLE 64. —Mill T) and Model mill: Average overhead and labor costs
per pound jor SO s warp cotton yarn and differences ^ United States,
Cost per pound

Item of cost
MülD Model mm Difference
Roving—Continued
Overhead 0.33 0.43 2 0. 10
Labor .58 .49 .09
Total .91 .92 2.01
Fly frames:
Overhead .58 .96 2.38
Labor .95 L 14" 2. 19
Total- L53 2. 10 2.57
Total roving cost:

Overhead 2. 43 3.52 2 1. 09
Labor 3.28 3. 13 . 15
Total - 5.71 6. 65 2. 94
Spinning:
Overhead 5.05 5. 20 2. 15
Labor 5.86 4.28 1. 58
Total .— 10.91 9.48 1. 43
Winding:
Labor 2. 17 L85 . 32
Total 3. 15 2.80 . 35
Overhead . .08 . 16 2.08
Labor .22 .23 2, 01
Total-- -- .30 .39 2. 09
Total cost:
Overhead _, «_: 8. 54 9.83 2 1.29
Labor-_ _ _ 1L53 9.49 2.04
Total- -_- - 20.07 19.32 . 75
1 AU costs are adjusted to t\w) shifts or 80 hours per week. Cotton used by Mill
D averaged Middling minus in grade and 1)^2 inches in length of staple, whereas
Middling 15^6-inch cotton was specified for Model mill.
EXPLANATION OF DIFFERENCES IN COSTS, MILL D VS. MODEL MILL, 30S

OVERHEAD.—The total overhead cost per pound, without deprecia-

tion, is 1.09 cents higher in Mill D than in the Model mill, which is
principally due to higher salaries. This mill is classified as a ^^small''
mill, compared with "medium'' size for the Model mill.
LABOR.—The total roving cost per poimd is only 0.15 cent higher
than in the Model.
Spinning costs are 1.58 cents per poimd higher, the main reason
being the lower number of pounds per spindle handled and the lower
spindles per spinner than those set up in the Model mill.
The winding cost per pound is 0.32 cent higher, of which 0.24 cent
is due to the fact that the winder tenders are not handling so many
pounds as those set up in the Model.
The total labor cost per pound is 2.04 cents higher, and the average
hourly wage rate is 13 percent lower, than in the Model mill. This
différence in wage rate would amount to about 1.68 cents per pound
of yam.
TABLE 55.—Mill D and Model mill: Overhead costs per pound and
differences, by kinds of yam, and cost per spindle per week of 80 hours
for Mill D, United States, May 1950"^
Cost per
20s warp yarn 30s warp yarn spindle
Item per week
Mill D
MillD Model Differ- MUID Model Differ-
mül ence mill ence

Supplies and repairs. 1. 13 1.29 2 0. 16 1. 52 1.78 2 0.26 3. 45
Power_ L34 1. 36 2. 02 1.79 1.74 .05 4. 06
Insurance:
Liability .08 .05 .03 . 11 .08 .03 .25
Other .26 . 19 .07 .35 .26 .09 . 80
Taxes, property.___ . 41 .25 . 16 .55 .36 . 19 1.24
Depreciation. _ — ^ _ . 44 2. 17 2 1.73 .59 2.97 2 2.38 1.33
Fuel .01 .09 2.08 .01 . 13 2. 12 . 03
Other expenses .34 .36 2. 02 .46 .60 2. 14 •1.04
Salaries, etc 2.35 1. 14 1.21 3. 16 1.91 1. 25 7. 14
Total 6.36 6.90 2. 54 8. 54 9.83 2 1. 29 19. 34
1 All costs are adjusted to 2 shifts or 80 hours p* week.

TABLE 56.—Mill D: Summary of standard weekly payroll {2 shifts or
80-hour basis) for the manufacture of carded cotton yarn, by depart-
ments, United States, May 1950 ^
Department Amount per Department Amount per

week week
Dollars Dollars
Handling and storage 33.77 Winding (twisting) 101.96
Opening and picking 52.53 Twisting 196. 35
Carding _ _ 151. 58 Finished winding 280. 79
Drawing __ __ _ 78. 34 Packing and shipping. __ 29. 31
Slnhhprq 129. 81
Spinning' _- 569. 13 Total 1, 623. 57
costs.
TABLE 57.—MillD: Starulard weekly payroll {2 shifts or 80-hour basis)

for the manufacture of carded cotton yarn, by occupation, United States,
May 1950
Occupation Total hours Wage rate Total payroU


Opener man . 40 0.87 34. 80
Drawing tenders _ _ 80 .89 71. 20
Slubber tenders-_ 107 1.03 110. 21
Fixers 80 1.05 84. 00
Spinning:
Overseer 80 1.04 83. 20
Spinners 400 .87 348. 00
Doffe^-s--- 160 .89 142. 40
Winding and twisting:
Overseer 80 L04 83. 20
Winder tenders _ 80 .96 76.80
Winder tenders __ __ 120 .90 108. 00
Winder tenders _ _ 120 . 96 115. 20
Twister tenders-- _ _ __ 160 .89 142. 40
Shop and outside:
Mechanic _ _ 40 1.04 41. 60
Truck driver 40 .87 34. 80
Watchman _ _ 40 .87 34. 80
Watch m an (wiêk end) 48 .87 41.76
Total or average _ 1,755 .93 1, 623. 57
92 TECHNICAL BULLETIN 1033, Ü. S. DEFI. OF AGRICULTURE
TABLE 58.—Mill D and Model mill: Operating data and draft programj
by kind of carded cotton yarn, United States, May 1950
20s warp yarn 30s warp yarn
Item Unit
Mill D Model MillD Model
miU mill
Cotton used:
Grade ^ M- M M- M
Staple length Inch 1^2 1^2 1/16
Picker lap Ounce_. 13.50 14 13.50 14
hours) Pound. 14, 552 9,350 14,552 11, 100
Card sliver Grain __ 53 55 53 55
Quantity per card week (40 hours) . Pound_ 347 368 347 368
Finisher drawing sliver Grain __ 53 55 53 55
(40 hours) Pound- 478 575 578 570
Slubber (first process): Hank
roving L69 2.00 1.69 3.00
Spinning:
roll 149 142 129 127
Twist multiplier 4.50 4.50 4. 50 4.50
hours) -- - Pound 1.65 L 66 LOO
1 Minus (—) indicates slightly lower grade.

MILL F
Mill F is in the ''medium'' (7,000 to 14,000 spindles) sized group
compared with about 10,000 spindles indicated for Model mill. The
standard weekly pay roll of $5,217 is somewhat larger than the^ aver-
age for the 15 mills surveyed and substantially larger than that indi-
cated for the Model. It spins a ''medium'' (4 to 12) number of coimts
of yarn. Data presented below as a basis for comparison relate to
lt)s and 20s hosiery yams.
Total cost per pound of yam, exclusive of discounts and selling
expenses, for Mill F, averaging 53.24 cents for 10s yam and 57.89
cents for 20s yam, are about 6 percent and 3.4 percent, respectively,
greater than those indicated for Model mills (table 59). Cotton
used was higher in grade and shorter in staple, and net cotton costs
averaged somewhat less, than for the Models. Total manufactur-
ing costs-—14.60 cents per pound for 10s yarn and 19.25 cents for
20s yarn^—are 39 and 20 percent, respectively, higher than for Model
mills. Labor and overhead costs are each higher but other costs
are lower than for the Models. The weighted average hourly wage
rate of about $1. compares with rates of $1.04 for Model mills. Pro-
duction of yam per man-hour averaged 11.68 poimds for 10s hosiery
and 8.87 pounds for 20s hosiery yams, compared with 23.08 poimds
and 14.72 pounds, respectively, for the Models. Total labor costs
per pound of yam averaged 8.52 cents for 10s and 11.22 cents for
20s hosierv yams compared with costs of 4.50 cents and 7.05 cents,
respectively, for Model mills.
Detailed data on costs and related factors and explanations of the
differences follow.
TABLE 59.—MiU F: Average costs per pound jor specified kinds oj
carded cotton yarn, United States, May 1950 ^
Item 10s hosiery 20s hosiery
Cents Percent Cents . Percent

Total cost of yarn 2 53. 24 100.0 57.89 100.0
Net cotton cost ^_ 38. 64 72.6 38.64 66. 7
Manufacturing cost 14.60 27.4 19.25 33.3
Labor * __ , 8.52 16.0 11.22 19. 4
Overhead 4.06 7.6 5.90 10.2
Other__ - - 2.02 3.8 2. 13 3.7
Taxes ^ S _ . 19 .4 .25 .4
Vacation pay ^ .17 .3 .22 .4
Packing materials __ .59 1. 1 .59 1.0
Freight- _ _ _ 1.07 2.0 1.07 1.9

3 The cotton average Strict Middling in grade and 3)^2 inch in length of
cotton, ''landed group B mill points,^' Mar. 30,1950. This price was adjusted
overhead cost.
5 Social security and old-age benefits which account for 2.25 percent of labor
cost.
^ Amounts to 2 percent of labor cost.
TABLE 60.—Mill F and Model mills: Average overhead and labor cost
per pound for 10s hosiery cotton yam and différences, United States,
May 1950 '
Cost per pound

Item of cost
Mill F Model miU Difference
Roving:
Overhead ^ _ 0.07 0.06 0.01
Labor __ __ .14 .17 2.03
Total - - - _- .21 .23 2.02

Overhead- _ -- .40 .37 .03
Labor -_ _ .43 .24 . 19
Total - ----- . 83 .61 .22
TABLE 60.—Mill F and Model mills: Average overhead and labor cost
per pound for 10s hosiery cotton yarn and differences^ United States,
May 1950 ^ —Continued
Cost per pound

Item of cost
Mill F Model mill DifiPerence
Roving—Continued
Carding : Cents Cents Cents
Overhead _ 0.93 L 17 2 0.24
Labor _ .99 .62 .37
Total - 1.92 L79 . 13

Drawing:
Overhead _ __ .30 .29 . 01
Labor ______ ___ .48 .37 . 11
Total _ _ _ .78 .66 . 12
Fly frames :
Overhead _ _ _ _ .60 .26 .34
Labor _ _ ^ 1.57 .43 1. 14
Total __ _ 2.17 .69 1. 48
Total roving cost :

Overhead 2.30 2. 15 . 15
Labor 3.61 1.83 1. 78
Total . 5. 91 3. 98 1. 93
Spinning:
Overhead __ _ L08 1.29 2. 21
Labor _ ___ _ _ 2.57 1.40 L 17
Total 3.65 2.69 .96
Winding:
Overhead .63 .28 . 35
Labor ___ __ 2. 18 1. 10 1.08
Total _ _ _ 2.81 • 1. 38 1. 43

Overhead .05 .06 2. 01
Labor _ _ _ . 16 .17 2.01
Total — - - .21 .23 2.02
Total cost:
Overhead _ _ _ _ _ 4.06 3.78 .28
Labor 8.52 4.50 4.02
Total __ - _ __ 12.58 8.28 4. 30
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill
F averaged Strict Middling in grade and ^]Í2 inch in length of staple, whereas
MiddHng 1-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill F.
EXPLANATION OF DIFFERENCES IN COSTS, MILL F vs. MODEL MILL, 10S
OVERHEAD.—Overhead costs per pound of yarn in Mill F exceed

those for the Model Mill by 0.28 cent. Without depreciation, these
costs would exceed those for the Model by 1.09 cents. Costs of
supplies and repairs are 0.19 cent per pound of yarn higher, other
expenses ar^ 0.22 cent higher, and costs of salaries are 0.47 cent
higher, but costs of depreciation are 0.81 cent lower, than those
indicated for the Model mill. These items account for most of
the differences shown.
LABOR.—Labor costs per pound ''through drawing'' are higher
for Mül F than for the Model mill due to smaller job sizes handled
and lower production per machine hour in opening and picking,
carding, and drawing. " In addition. Mill F is producing a two process
1.85-hank roving on 8-inch by 4-inch frames, compared with a one
process 1.00-hank roving on 10- by 5-inch frames in the Model, and
this accounts for most of the difference in fly frame costs.
Production per spindle hour compares favorably with that of the
Model and excess labor costs of spinning, amoimting to 1.17 cents
per pound, may be accounted for mainly by the spinners handling
fewer spindles, doffers lifting fewer bobbins, and smaller jobs for
section men, oilers and banders, roving men, etc., than those set up
in the Model mill.
Labor costs of winding are 1.08 cents a pound higher than for the
Model, of which 0.74 cent is accounted for by direct labor; that is,
winder hands producing fewer pounds per hour. The balance of this
difference is accounted for by smaller job sizes for section men,
yarn men, etc.
TABLE dl.—Mill F and Model mill: Average overhead and labor cost
per pound for 20s hosiery cotton yam and differences, United States,
May 1950 '
Cost per pound

Itpm of cost
Mm F Model mill Difference
Roving:
H andling and storage : Cents Cents Cents
Overhead- 0. 07 0.09 2 0. 02
Labor _____ . 14 .21 2 . 07
Total __ _ - _ -__ .21 .30 2 . 09

Overhead ___ .40 .51 2 , 11
Labor .43 .36 . 07
Total-- - .83 .87 2. 04

96 TECHNICAL BULLETIN lÔSS, Ü. Ô. DEFT. OF AGRICULTURE
TABLE 61.—Mill F and Model mill: Average overhead and labor cost
per pound for 20s hosiery cotton yarn and diêr enees, United States y
May 1950^—Gou.un.VLQa
(2ost per pound

Item of cost
Mill F Model mill Difference
Roving—Continued
Overhead 0.93 L25 2 0. 32
Labor ^__ .99 .76 . 23
Total___ ___ 1.92 2. 01 2. 09
Drawing:
Overhead .30 .32 2 . 02
Labor .48 .33 .15
TotaL .78 .65 . 13
Fly frames:
Overhead .75 .59 . 16
Labor « _ 1.96 .74 1. 22
TotaL - 2.71 L33 1. 38

Total roving cost:
Overhead ^, 2.45 2.76 2. 31
Labor 4.00 2.40 1. 60
Total __ - - __ 6. 45 5. 16 1. 29
Spinning:
Overhead « , 2.55 3. 22 2 . 67
Labor . 4. 12 2. 88 1. 24
Total 6.67 6. 10 . 57
Winding :
Overhead .85 .53 . 32
Labor _ 2.94 L57 1. 37
Total ---__ 3.79 2. 10 1. 69

Overhead _ .05 . 13 2. 08
Labor . 16 .20 2. 04
Total __ .21 .33 2. 12
Total cost:
Overhead 5.90 6.64 2.74
Labor n. 22 7.05 4. 17
Total 17. 12 13. 69 ' 3. 43
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by
Mill F averaged Strict Middling in grade and ^^le inch in length of staple, whereas
Middling l}^2-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for MiU F,
CARDED CÔTTÔN YARN AND MEANS OF IMI»RÔVEMENT 97
Total labor costs per pound of yarn for Mill F are 4.02 cents higher,
despite the fact that average hourly wage rates are 4.16 percent lower,
than those indicated for the Model mill. If the same wage rates had
been used for both mills, the difference in total labor costs would have
been increased by 0.37 cent per pound.
EXPLANATION OF DIFFERENCES IN COSTS, MILL F vs. MODEL MILL, 20S
OVERHEAD.—Largely as a result of a difference of 1.46 cents per

pound of yarn in depreciation costs, total overhead costs for Mill F
are 0.74 cent per pound lower than those indicated for the Model mill.
However, the higher cost per pound for supplies and repairs, in-
surance, other expense, and salaries offsets a large part of the lower
depreciation costs. This mill falls in the ''medium'' size group, the
same as the Model mill.
LABOR.—The labor costs through drawing are 2.04 cents per pound,
as compared to 1.66 cents in the Model miU. The principal reason
for this difference is the lower production per machine hour and
pounds per hour handled by the employees on the cards and drawing,
compared with those set up in the Model miU.
On the fly frames. Mill F shows a cost of 1.22 cents per pound
higher than the Model. The main reason for this difference is that
Mill F has two processes of roving, compared with only one in the Model.
Spinning costs in this mill are 1.24 cents per pound higher than in
the Model miU, and the spinners' cost accounts for 0.54 cent of this
due to smaller job sizes. The balance of 0.70 cent per pound is
accounted for by higher man-hours per pound produced for the other
employees in this department, compared with those set up in the
Model mül.
On the winding. Mill F shows a cost of 1.37 cents per pound higher
than the Model, and the winder tenders' cost accounts for 1.04 cents
of this due to smaller job size. The balance of 0.33 cent per pound is
accounted for by smaller number of pounds handled per hour for the
other employees in this department, compared with those set up in
the Model mül.
Total labor costs per pound for Mill F are 4.17 cents per pound
higher than for the Model. The average hourly wage rate is about
4 percent below that for the Model mill, and this difference in wage
rates would amount to about 0.48 cent per pound of yarn.
942784"—51-
TABLE 62.—Mill F and Model mill: Overhead costs fer pound and
differences, by kinds oj yam, and cost per spindle per week oj 80
hours for Mill F, United States, May 1950 ^
Cost per
Item per week,
Mill F
Mill F Model Differ- Model Differ-
Mill F mill
mill ence ence

Supplies and repairs. 1. 04 0. 85 0. 19 I. 51 L25 0. 26 6.50
Power .70 .64 .06 L02 L25 2.23 4. 40
Insurance:
Liability .13 .03 . 10 .19 . 05 . 14 .80
Other _ . 17 . 11 .06 .24 . 18 .06 L 04
Taxes, property . 15 . 15 0 .21 .25 2.04 .92
Depreciation. . 44 L25 2.81 . 65 2. 11 2L46 2. 77
Fuel .04 .05 2.01 .05 . 09 2. 04 .23
Other expenses. .39 . 17 . 22 .57 . 35 .22 2. 46
Salaries, etc 1. 00 .53 .47 L46 L 11 .35 6.26
Total 4.06 3. 78 .28 5.90 6.64 2. 74 25.38

2 Cost for Model mill larger than cost for MiU F.
TABLE 63.—Mill F: Summary of standard weekly payroll (two shifts

or 80-hour basis) for the manufacture of carded cotton yarn, by de-
partments, United States, May 1960 ^

week week
Dollars Dollars
HandHng and storage. __ 79. 64 Spinning 1, 799. 80
Opening and picking 241. 38 Winding 1, 318. 82
Carding 553. 78 Packing and shipping. __ 9L 89
Drawing 267. 77
Slubbers 301. 09 Total __ 5, 216. 64
Speeders 562. 47
costs.
TABLE 64.—Mill F: Standard weekly payroll (two shifts or 80-hour
basis) for the manufacture of carded cotton yarn, by occupation, United
States, May 1950
Total Wage Total


Opener men 80 0.97 77.60
Waste man 40 .97 38.80
Picker tenders 80 .97 77. 60
Card tenders _. 220 1. 00 220. 00
Card grinders 110 1. 05 115. 50
Strippers and oilers 110 1.01 111. 10
Overseer and fixer.. 55 1. 10 60.50
Sweepers 80 .94 75.20
Drawing tenders. _. 220 1. 00 220. 00
Overseer 40 1. 10 44.00
Speeder tenders 384 1. 12 430. 08
Overseer 55 1. 10 60. 50
Spinning:
Spinners __. 960 .94 902. 40
Doffers 400 .94 376. 00
Oilers 80 1.01 80. 80
Sweepers __ 80 .94 75. 20
Section men 160 1. 01 161. 60
Overseers 80 1. 10 88.00
Winding:
Winding tenders. _. 1,088 .97 1, 055. 36
Bobbin haulers 128 .94 120. 32
Yarn haulers 64 .97 62. 08
Overseers 64 1. 10 70.40
Packers 96 .94 90. 24
Shop and outside :
Yardmen 1 80 94 75. 20
Watchmen. 24 97 23. 28
Master mechanic. _ 40 59 63. 60
Helper 40 00 40.00
Total or average 5, 242 1. 00 5, 216. 64

TABLE 65.—Mül F and Model mill: Operating data and draft 'program,
by kind of carded cotton yam. United States, May 1960
10s hosiery yarn 20s hosiery yarn
Item Unit
Model Mill F Model
Mill F mill mül
Cotton used:
Grade __. SM M SM M
Staple length Inch 1 IK32
Picker lap Ounce- 14. 5 14 14. 5 14
hours) - Pound- 10, 580 11, 850 10, 580 9,600
Card sliver- Grain. _ 65 55 65 55
Quantity per card week (40
hours) Pound- 265 368 265 368
Finisher drawing sliver Grain.. 67 55 67 55
week (40 hours) Pound. 434 595 434 575
Slubber (first process) :
Hank roving .70 1.00 .85 2. 00
Speeder (second process) :
Hank roving 1.85 2.35
Spinning :
Revolutions per minute,
front roll _. 200 187 167 148
Twist multiplier 3.20 3. 50 3.66 3.50
hours) Pound-- 4. 29 4. 25 1.81 1.70
MILL H
Mill H falls in the ^^medium'^ (7,000 to 14,000 spindles) sized group,
the same as the Model mills, but the standard weekly payroll of
$5,928 is substantially larger than that indicated for the Model and
considerably larger than the average for the 15 mills surveyed. It
spins a ''targe'' (more than 12) number of counts of yam and data
for 10s and 20s hosiery yams are presented.
expenses, for Mill H, averaging 52.76 cents for 10s yam and 59.74
cents for 20s yam, are more than 5 percent greater than those indi-
cated for Model mills (table 66). The cotton used averaged lower in
grade and shorter in staple and net cotton cost averaged about 7
percent less, than indicated for the Models. Total manufacturing
costs, averaging 15.88 cents per pound for 10s yarn and 22.86 cents
for 20s yarn, are 50 percent and 41 percent, respectively, higher than
for Model mills. Most of these differences are accounted for by dif-
ferences in labor costs, but overhead and other manufacturing costs
for Mill H are relatively high. The weighted average hourly wage
rate of $1.1^ was substantially higher, but production of yarn per
man-hour averaged about 40 percent for 10s yam and 37 percent for
20s yam less, and labor cost per pound of yam averaged 83 percent
more for 10s and 70 percent more for 20s hosiery yams, than for Model
mills.
Detailed data on costs and related factors with explanations of the
differences, follow.
TABLE 66.—Mill H: Average cost per pound for specified kinds of carded
cotton yam, United States, May 1950 ^

Item
10s 20s 10s 20s

Total cost of yarn ^ _ 52.68 59. 17 52.84 60. 30
Net cotton costs ^ _ 36.88 36.88 36.88 36. 88
Labor* 8.24 IL 97 8.23 12.45
Overhead _ 4. 78 7.31 4.95 7. 94
Other__- ___ 2.78 3.01 2.78 3. 03
Taxes ^ - .19 .28 .19 . 29
Vacation pay 6 .30 .44 .30 .45
Packing materials __ 1. 19 L 19 1. 19 1. 19
Freight . 1. 10 1. 10 L 10 1. 10
Pro]portion of tc)tal cost of yarn

Total cost of yarn 2 _ 100.0 100.0 100.0 100.0
Net cotton cost ' ^ 70.0 62.3 69.8 61. 2
Labor * 15.6 20.2 15.6 20. 6
Overhead 9. 1 12.4 9.2 13. 2
Other - 5.3 5.1 5.4 5. 0
Taxes ^ .4 .5 .4 .5
Vacation pay ^ .6 .7 .6 .7
Packing materials. _ 2.2 2.0 2.3 2.0
Freight---- -- 2.1 1.9 2.1 1.8

2 Discounts and seUing expenses not included.
5 The cotton averaged Middling minus in grade and 1 inch in length of staple.
The price, 33.44 Tcents per pound, was based on official quotations for cotton,
"landed group B mill points," Mar. 30, 1950. This price was adjusted for waste
by multiplying it by 1.103, the net waste multiphèr, to give net cotton cost per
pound of yarn.
overhead cost.
^ Social security and old-age benefits which account for 2.3 percent of labor cost.
^ Amounts to 3.65 percent of labor cost.
TABLE 67.—Mill H and Model mill: Average overhead and labor costs
per pound for 10s hosiery cotton yarn and differences. United States,
May 1950 "^
Cost per pound

Item of cost
MiUH Model mill Difference
Roving:
Handling and storage: Cents CenU Cent^
Overhead 0. 24 0.06 0. 18
Labor_ . _ __ .52 . 17 . 35
Total .76 .23 . 53

Overhead ^ .46 .37 . 09
Labor _ _ . 41 .24 . 17
Total- -- - -_- .87 .61 . 26
Carding:
Overhead L 13 L 17 2. 04
Labor L07 .62 . 45
Total 2. 20 L79 . 41
Drawing:
Overhead .32 .29 . 03
Labor _ _ __ .41 .37 . 04
Total .73 . 66 . 07
Fly frames :
Overhead _ .47 .26 . 21
Labor .85 .43 . 42
Total L32 .69 . 63
Total roving cost:

Overhead 2. 62 2. 15 . 47
Labor» __ _ 3. 26 1. 83 1. 43
Total- -_ - 5.88 3.98 1. 90
Spinning:
Overhead -_ 1.52 L29 . 23
Labor - - - _ 2. 62 L40 1. 22
Total - - - 4. 14 2.69 1. 45
Winding:
Overhead-____ _ _ - _ .46 .28 . 18
Labor L91 L 10 . 81
Total--- - _- - 2.37 1. 38 . 99

per pound Jor 10s hosiery cotton yarn and dißerences, United States,
Cost per pound

Item of cost
Mm H Model mill Difference

Overhead _ _ __ _ 0.18 0.06 0 12
Labor . 45 . 17 . 28
Total -__ .63 .23 . 40
Total cost:
Overhead-_ __ 4.78 3.78 1. 00
Labor _ __ 8.24 4.50 3. 74
Total- 13.02 8.28 4. 74
• 1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill H
averaged Middling minus in grade and 1 inch in length of staple, whereas Middling
2 Cost for Model mill larger than cost for Mill H.
EXPLANATION OF DIFFERENCES IN COSTS, MILL H VS. MODEL MILL, 10S

OVERHEAD.—Overhead costs for Mill H totaled 0.59 cent a pound of

yam lower for depreciation, property taxes, and insurance other than
liability; costs of fuel, power, liability insurance, and supplies and
repairs were somewhat higher; and costs of salaries and other expenses
were 0.75 cent and 0.45 cent, respectively, higher than those for the
Model mill.
LABOR.—In comparison with the Model mill, the expense for shop
and yard employees is higher in Mill H, and as each producing depart-
ment shares in this expense, it is reflected in all of the excess labor costs.
In addition, the average hourly wage in this miU is 9 percent higher
than in the Mode^.^ In roving cost, there is an excess of 1.43 cents
per pound, some of which is due to higher wages and some to the shop
and outside labor, and the balance to smaller job sizes and lower
machine productions, as this mill is making a one-process 1.20 hank
roving (10- by 5-inch) for this yarn, while the Model miU is making a
one-process 1.00 hank roving (10- by 5-inch).
Some of the 1.22 cents per pound difference in spinning labor costs
is due to higher wage rates and to shop and yard expenses, but some
is also due to lower pounds per spindle. In addition, the spinners tend
fewer spindles, the doffers lift fewer bobbins, and the other employees
in the spinning department have smaller job sizes than those set up
in the Model mill.
In winding, about half the difference shown (0.81 cent) is due to
winder hands producing less pounds per hour, and the balance is due to
higher wages, greater expenses for shop and yard, and smaller job sizes
for other labor around the winders.
Wages, and shop and outside expenses, also affect the packing cost
in this mill, but lower pounds per man-hour is mainly responsible for
the 0.28-cent difference in labor cost for this operation.
The average hourly wage rate in this mill is 9.06 percent higher than
in the Model mill, so on the basis of the same average hourly rates, the
present difference of 3.74 cents per pound would be reduced by 0.68
cent.
per pound for 20s hosiery coüon yam and differences^ United Statesj
May 1950'
Cost per pound

Item of cost
Mill H Model mill Difference
Roving:
Overhead 0.24 0.09 0. 15
Labor .52 .21 . 31'
Total _ - - .76 .30 . 46
Overhead _ .46 .51 2 , 05
Labor _ _ _ __ _ .41 .36 . 05
Total - . _-_ .87 .87 0
Carding:
Overhead L 13 1.25 2 . 12
Labor L07 .76 . 31
Total 2. 20 2. 01 . 19
Drawing :
Overhead __ __ _ .32 .32 0
Labor . 41 .33 . 08
Total - _ _ ,_ .73 .65 . 08
V——
Fly frames:
Overhead ,__ .66 .59 . 07
Labor _ L 18 .74 . 44
Total - ___ 1.84 L33. . 51
Total roving cost:
Overhead _ 2.81 2.76 . 05
Labor__ __ 3.59 2.40 1. 19
Total- - 6.40 5. 16 1 24
Spinning:
Overhead ._ 3.45 3.22 . 23
Labor _ _ __ _ _: , 5. 35 2.88 2. 47
Total __- ______ 8.80 6. 10 2 70
See footnotes at end of tal?lçt

per pound Jor 20s hosiery cotton yarn and dißerenceSy United States,
Cost per pound

Item of cost
Mill H Model mill Difference
Winding: Cents Cents Cents

Overhead _ _ _ _ 0.87 0.53 0. 34
Labor 2.58 L57 1. 01
Total - -_ _ _- 3.45 2. 10 1. 35
Overhead. _ .18 . 13 . 05
Labor .45 .20 . 25
Total-, -_-_ _ .63 .33 . 30
Total cost:
Overhead _ _ 7.31 6.64 . 67
Labor. _ 11.97 7.05 4. 92
Total - - - --- -, 19. 28 13.69 5. 59
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill H
averaged Middling minus in grade and 1 inch in length of staple, whereas Middling
lj^2-inch cotton was specified for Model mill.
EXPLANATION OF DIFFERENCES IN COSTS, MILL H VS. MODEL MILL, 20S

OVERHEAD.—The overhead cost per pound for Mill H is 0.67 cent

higher than that for the Model mül, even with a lower cost of 0.Ô1
cent per pound for depreciation. Items of cost that offset the rel-
atively low depreciation costs are supplies and repairs, liability in-
surance, other expense, and salaries.
LABOR.—The cost for handling and storage in Mill H is 0.31 cent a
pound higher than for the Model mill because the outside crew is not
handling as many pounds as those set up in the Model.
Carding cost is 0.31 cent per pound higher and fly frame cost is 0.44
cent higher than for the Model mill, due to smaller job sizes.
The spinning cost is 2.47 cents per pound higher than for the Model,
and the spinners account for 1.06 cents of this due to smaller job sizes.
The balance of 1.41 cents is accounted for by less production per
man-hour for the other employees in this department, compared with
those set up in the Model mill.
Winding cost is 1.01 cents per pound higher than for the Model,
of which 0.32 cent is due to winder tenders having smaller job sizes.
The balance of 0.69 cent is due to the smaller number of pounds
handled per hour for the other employees in this department, com-
pared with those set up in the Model mill.
The packers in this mill are not packing as many pounds as those
set up in the Model mill, which accounts for most of the 0.25 cent
per pound difference in labor cost for packing.
Total labor cost per pound in Mill H is 4.92 cents per pound higher
than for the Model. The average hourly wage rate is about 9 per-
cent above that for the Model mill. This difference in wages would
amount to 1 cent per pound of yarn.
TABLE 69.—Mül H and Model mill: Overhead costs per pound and
differences by kinds of yarn, and cost per spindle per week of 80 hours
for Mill H, United States, May 1950 ^

Cost
per
10s hosiery yarn 20s hosiery yam spindle
Item
■ per
week,
Model Differ- Model Differ- Mill H
Mill H mill. Mill H mill
ence ence

Supplies and repairs- 1. 02 0.85 0.17 L56 L25 0.31 6.88
Power __ _ _ .67 .64 .03 L02 1.25 2.23 4 54
Insurance:
Liability . 16 .03 . 13 .25 .05 .20 L 11
Other__ - .04 . 11 2.07 .07 . 18 2. 11 . 30
Taxes, property . 10 . 15 2.05 . 15 .25 2. 10 .68
Depreciation .78 1. 25 2.47 L20 2. 11 2. 91 5.32
Fuel. . 11 .05 .06 . 17 .09 .08 . 74
Other expenses . 62 .17 . 45 .95 .35 . 60 4. 22
Salaries, etc 1.28 .53 .75 1. 94 L 11 .83 8. 58
Total 4.78 3.78 LOO 7.31 6. 64 . 67 32.37

TABLE 70.—Mill H: Summary of standard weekly payroll (two shifts

or 80-hour basis) for the manufacture of carded cotton yarn, by de-
partments. United States, May 1950 ^
Amount Amount
Department per week Department per week
Dollars Dollars
Handling and storage 320. 24 Winding 1, 365. 12
Opening and picking 253. 14 Warping _ _ _ _ 46. 50
Carding _ _ _ 653. 56 Packing and shipping 272. 85
250. 58
Fly frames- _ 624. 31 Total _ _ _ -. 5, 927. 73
Süinninc _ _ _ 2, 141. 43
costs.
TABLE 71.—Mill H: Standard weekly payroll {2 shifts or 80-hour
basis) for the manufacture of carded cotton yarn, by occupation, United
States, May 1950.


Foreman 40 97. 16
Second hand and fixer 40 1.40 56.00
Section men 80 1.30 104. 00
Section men and oiler 40 1. 30 52.00
Card grinders 80 1.30 104. 00
Oüer 40 1.03 41.20
Cleaners and sweepers 80 .98 78.40
Can haulers and roving markers. _ 80 .98 78.40
Card strippers 80 1.03 82. 40
Open tenders 40 1.03 41.20
Card tenders 160 1.03 164. 80
Drawing tenders 160 1. 16 185, 60
Fly frame tenders 320 1. 177 376. 64
Spinning:
Foreman -. 40 101. 52
Second hand ^, 40 1.40 56.00
Section men 80 1.30 104. 00
Oners and banders 80 1.075 86.00
Roving haulers 80 .98 78.40
Yarn and bobbin haulers 160 .98 156. 80
Sanitary man 40 .94 37. 60
Long draft cleaner. 27 1.075 29.03
Spinning frame cleaner 27 .98 26. 46
Sweepers 80 .94 75. 20
Doffers 240 1.349 323. 76
Spinners 920 1.075 989. 00
Winding :
Section men 80 1.30 104. 00
Oilers and sweepers 80 1.03 82. 40
Yarn haulers and inspectors 160- 1.03 164. 80
Winder tenders 880 1.064 936. 32
Second hand and packer. 40 1.335 53.40
Packers 160 1.03 164. 80
Warper tender and packer 40 1.075 43. 00
Yard:
Foreman 20 42.77
Truck driver i_ 40 1.03 41. 20
Yard hands 160 .94 150. 40
Yard and stencil hand 20 .99 19.80
Waste baler 20 1.03 20.60
Overhauling:
Head o verhauler _ _, _.__ 16 1.43 22.88
Overhauler 16 1.40 22.40
0verhauler helper 16 1.205 19.28
Overhauler helper and cleaner. 16 .98 15.68
Watching and firing:
Gateman 20 1.01 20.20
Watchman (week ends) 24 1.01 24. 24
Firemen . 40 1.075 43.00
Watchman (third shift) _ _ _ 20 1.01 20.20
TABLE 71.—Mill H: Standard weekly payroll {2 shifts or 80-hour

basis) Jor the manufacture of carded cotton yam, by occupation, United
States, May 1950—Continued

Shop: Nurhher Dollars Dollars

Foreman 16 46. 31
Foreman, night 16 32. 66
Shop man 16 L43 22.88
Supply clerk 16 L335 21.36
Supply clerk. ^ 16 L075 17.20
Electrician 16 L335 21.36
Electrician, helper 16 1.205 19.28
Carpenter 16 1.335 21.36
Oiler and motor cleaner 16 1.050 16.80
Roll coverer 16 1. 175 18.80
Yard cleaner 20 .94 18.80
Scrubber 32 .94 30.08
Box maker 20 1.075 21.50
Total or average 5,234 1. 13 5, 927. 73
TABLE 72.—Mill H and Model mill: Operating data and draft program,
by kind of carded cotton yam. United States, May 1950
10s hosiery yarn 10s warp yarn
Item Unit
Mill H Model Mill H Model
mill mül
Cotton used:
Grade ^ _-. M- M M- M
Staple length Tnch__. 1 1 1 1
Picker lap_ Ounce, 13 14 13 14
Quantity per picker week
(40 hours) Pound- 10, 879 11, 850 10, 879 11, 425
Card sliver Grain _- 57 55 57 55
hours) Pound_. 350 .368 350 368
Finished drawing sliver Grain.. 60 55 60 55
week (40 hours) Pound. 518 595 518 595
Slubber (first process) : Hank
roving L20 1.00 L80 1.00
Spinning:
front roU 180 187 179 179
Twist multiplier 3.00 3.50 4.50 4.50
hours) : Pound. 3.90 4.25 3.97 4. 10

TABLE 72.—Mill H and Model mill: Operating data and draft pr ogram,
by kind of carded cotton yam, United States, May 1950—Continued
Item Unit
Mm H Model Mm H Model
mül mm
Cotton used:
Grade 1 M- M M- M
Staple length Inch 1 IH2 1 IH2
Picker lap Ounce _ 13 14 13 14
hours) Pound. 10, 879 9, 600 10, 879 9,350
Card sliver Grain _. 57 55 57 55
hours) Pound_ •350 368 350 368
Finished drawing sliver Grain.. 60 55 60 ¿5
week (40 hours) Pound. 518 575 518 575
roving 1.80 2. 00 1.80 2.00
Spinning :
front roll 156 148 132 142
Twist multiplier 3.20 3.50 4.75 4. 50
hours) Pound. 1.72 1.70 1.49 1. 66
MILL I
Mill I falls into the ''medium'' (7,000 to 14,000 spindles) sized
group, the same as that for the Model mills. The standard weekly
payroll of $2,775 is substantially less than the average for the 15
mills surveyed and somewhat larger than that indicated for the
Models. It spins a medium (4 to 12) number of yarn counts and data
for 20s and 30s hosiery yarns are presented as a basis for comparisons
with those for Model mills.
expense, for Mill I, averaging 57.51 cents for 20s yarn and 61.14 cents
for 30s yarn, are 2.8 percent higher for 20s, but slightly lower for 30s
yams, than those indicated for Model mills (table 73). The cotton
used averaged lower in grade and shorter in staple, and net cotton
costs averaged about 7 percent lower for 20s and 8 percent lower for
30s hosiery yams, than those indicated for the Models. Total manu-
facturing costs, averaging 20.32 cents per pound for 20s yarn and 23.95
cents for 30s yam, are 27 percent and 14 percent, respectively, higher
than for Model mills. Most of these differences are accounted for by
differences in labor costs, but overhead and other manufacturing costs
are slightly higher than those for Model mills. The weighted average
wage rate of 98 cents for Mill I compares with rates of about $1.04 for
the models. Production of yarn per man-hour averaged 36 percent
less for 20s and 29 percent less for 30s hosiery yams, and total labor
lio TECHNICAL BULLETIN 1033, U. S. DEPT. OF AGRICULTURE
costs per pound of yarn averaged 48 percent greater for 20s and 30
percent greater for 30s hosiery yarns, than those indicated for Model
mills.
Detailed data on costs and related factors, with explanations of the
TABLE 73.—Mill I: Average cost per pound for specified kinds of carded
Item 20s hosiery yarn 30s hosiery yarn

Total cost of yarn 2 57.51 100.0 6L 14 100. 0
Net cotton cost ^_ 37 19 64.7 37 19 60. 8

Manufacturing cost 20.32 35.3 23. 95 39.2
Labor ^ _____ 10. 44 18.2 12.29 20. 1

Overhead 7.44 12.9 9. 18 15. 0
Other ._ _ __ __ 2. 44 4.2 2.48 4, 1
Taxes ^__ .24 .4 .28 . 5

Packing materials. _ L09 L9 L09 L8
Freight L 11 L9 L 11 1. 8

2 Discounts and selling expenses are not included.
3 The cotton averaged Middling minus in grade and 1 inch plus in length of
cotton, "landed group B miU points,'' Mar. 30, 1950. This price was adjusted for
waste by multiplying it by 1.Í03, the net waste multiplier, to give net cotton cost
per pound of yarn.
* Includes aU labor on payroll except superintendence, which is included in
overhead cost.
TABLE 74.^—Mill I and Model mill: Average overhead and labor costs per
pound for 20s hosiery cotton yarn and dißerences. United States,
May 1950^
Cost per pound

Item of cost
Mini Model mill Difference
Roving :
Overhead 0. 16 a 09 0. 07
Labor .31 .21 . 10
Total .47 .30 . 17
Labor __ _ _ _ _ __ .35 .36 2. 01
TotaL __ _ .87 .87 0

CARDED COTTON YARN AND MEANS OF IMPROVEMENT HI
TABLE 74:,—Mill I and Model mill: Average overhead and labor costs per
pound Jor 20s hosiery cotton yarn and differences, United States, May
1950 1—Continued
Cost per pound

Item of cost
Mill I Model miU Difference
Roving—Continued
Overhead __ 1.33 1. 25 0. 08
Labor _ L05 .76 . 29
Total 2.38 2.01 .37
Drawing:
Overhead .28 .32 2. 04
Labor .38 .33 . 05
Total _ _._ .66 .65 .01
Fly frames :
Overhead L36 .59 . 77
Labor _ , 2.54 .74 1. 80
Total __ 3.90 1.33 2. 57
Total roving cost:
Overhead 3. 65 2. 76 . 89
Labor __ _ _ 4. 63 2.40 2. 23
Total _ _ _ 8.28 5. 16 3. 12
Spinning:
Overhead 2.84 3.22 2. 38
Labor __ _ __ 3.43 2.88 . 55
Total 6. 27 6. 10 . 17
Winding:
Overhead .84 .53 . 31
Labor _ ___ 2. 12 L57 . 55
Total _ _____ 2. 96 2. 10 . 86
Overhead . 11 . 13 2. 02
Labor . 26 .20 . 06
Total ___ - .37 .33 . 04
Total cost:
Overhead _ 7.44 6.64 . 80
Labor 10. 44 7.05 3. 39
Total 17.88 13.69 4. 19
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill I
averaged Middling minus in grade and 1 inch plus in length of staple, whereas
MiddSng lî^2-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill I,
EXPLANATION OF DIFFERENCES IN COSTS, MILL I vs. MODEL MILL, 20S

OVERHEAD.—The total overhead cost for Mill I is 0.80 cent per

pound higher than for the Model mill, which is principally due to
0.49 cent per pound higher cost for supplies and repairs and 1.07 cents
per pound higher cost for salaries, etc. The depreciation cost is 0.66
cent per pound lower than the Model mill, which offsets some of the
higher costs mentioned above.
LABOR.—Labor costs through drawing total 2.09 cents per pound,
compared with L66 cents in the Model mill. The principal reason
for this difference is the lower production per machine hour and fewer
pounds per hour handled by the employees on the cards, compared
with those set up in the Model mill.
On the fly frames, this mill shows a cost of 1.80 cents per pound
higher than the Model. The principal reason for this difference is
that this mill has two processes of roving (1.25- and 4.00-hank), as
compared to only one process of roving (2.00-hank) in the Model
mill.
Spinning cost is 0.55 cent per pound higher than for the Model
mill, and the spinners' cost accounts for 0.29 cent of this because of
the smaller job sizes handled. The balance of 0.26 cent per pound
is due to the fact that the other labor in this department is not han-
dling as many pounds per man-hour as those set up in the Model mill.
On the winding, this mill shows a cost of 0.55 cent higher than for
the Model mill, and the winder tenders' cost is the principal reason
for this difference due to handling fewer pounds than those set up in
the Model. These hands are affected somewhat by having a smaller
spinning bobbin than the Model mill.
The total labor cost for Mill I is 3.39 cents per pound higher and
the average hourly wage rate is about 5.5 percent below that of the
Model mill. This difference in wage rate would amount to about
0.61 cent per pound of yarn.
TABLE 75.—MÍU I and Model mill: Average overhead and labor costs
per pound for SO s hosiery cotton yarn and differences y United States,
May 1950'
Cost per pound

Item of cost
Müll Model mill Difference
Roving :
Overhead 0. 16 0.08 0. 08
Labor _ .31 . 18 . 13
Total - . 47 . 26 . 21
Overhead _ _ _ __ __ .52 .60 2. 08
Labor .35 .33 . 02
Total ---_ - .87 .93 2 ^ 06
Carding:
Overhead 1.33 L30 .03
Labor 1.05 .89 . 16
Total--- --- _-- 2.38 2. 19 . 19

Drawing:
Overhead_ _- _ .28 .40 2 . ]2
Labor __ _ _ .38 .46 2 . 08
Total ___ _ .66 .86 2. 20
Fly frames:
Overhead 1.36 .89 . 47
Labor _ - 2.54 1.06 1. 48
Total - 3. 90 1. 95 1. 95
Total roving cost:
Overhead _ _ _ 3.65 3. 27 . 38
Labor _ __ _ _ _ _ _ 4.63 2.92 L 71
Total- 8. 28 6. 19 2. 09
Spinning:
Overhead _ __ _ 4.44 4.84 2. 40
Labor __ 4, 91 4,22 . 69
Total 9.35 9. 06 . 29
Winding:
Overhead __ ___1_ . 98 .88 . 10
Labor 2. 49 2.09 . 40
Total - _ -_ _ 3.47 2.97 . 50
942794"—51-
TABLE 75.—Mill I and Model mill: Average overhead and labor costs
per pound Jor 30s hosiery cotton yarn and dißerences, United States^
Cost per pound

Item of cost
Mill I Model mill Difference

Overhead _ _ _ _ _ 0. 11 0. 15 0. 04
Labor __ .26 .21 . 05
Total .37 .36 . 01
Total cost:
Overhead 9. 18 9. 14 . 04
Labor, __ __ 12.29 9. 44 2. 85
Total __________ __ 2L47 18. 58 2. 89
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill I
averaged Middhng minus in grade and 1 inch plus in length of staple, whereas
Middling 1}16-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill I.
EXPLANATION OF DIFFERENCES IN COSTS, MILL I vs. MODEL MILL, 30S

OVERHEAD.—The total overhead cost per pound in Mill I is only

0.04 cent higher than that for the Model mill. This is a net difference,
however, as Mill I has lower costs per pound for power, insurance,
taxes, and depreciation than the Model mill by a total of 1.50 cents,
but this figure is more than counterbalanced by relatively high ex-
penses for supphes, repairs, fuel, other expense, and salaries. Salaries
alone are responsible for nearly 1.00 cent a pound of the difference in
overhead cost.
LABOR.—^The labor cost per pound of yarn through the drawing
process is only 0.23 cent higher than that for the Model miU, but
whereas the Model mill uses one-process 3.00-haiik roving for 30s
yarn, MiU I uses two-process, 4.00-hank roving. This accounts for
most of the 1.48 cents per pound difference in the labor cost for fly
frames in the two mills, and the balance is accounted for by higher
direct labor costs for slubber and speeder operatives due to the hank
rovings in production and the number of frames in this mill.
MiU I has a spinning labor cost per pound 0.69 cent higher than
that of the Model because the spinners tend le^s sides and the doffers
lift fewer bobbins per hour. So far as labor per spindle (without
spinners and doffers) is concerned, MiU I compares favorably with
the Model miU.
In winding, there is a difference of 0.40 cent per pound in the labor
costs for the two mills. The winder tenders in Mül I run only 50
spindles each, compared with 68 spindles per tender in the Model,
and the number of pounds per machine hour in MiU I is lower than
in the Model miU,
The total labor cost for this yarn in Mill I is 2.85 cents per pound
higher and the average hourly wage rate is 7 percent below that for
the Model mill. This variation in wage rate would account for a
difference of 0.92 cent per pound of yam.
TABLE 76.—Mül I and Model mill: Overhead costs per pound and
differences by kinds of yarn, and cost per spindle per week of 80 hours
for Mill /, united States, May 1960 ^

Cost
per
Item per
week,
Model Differ- Model Differ- Müll
Mm I mül ence Müll mül ence

Supplies and repairs _ 1.74 1.25 0.49 2. 16 1.65 0.51 5.00
Power _ _ 1. 13 1.25 2. 12 1.39 1.62 2.23 3.23
Insurance :
Liability-- .06 .05 .01 .07 .07 0 . 17
Other___ _ ___ . 12 . 18 ^06 . 14 .25 2. 11 . 33
Taxes, property . 11 .25 2. 14 . 13 .33 2. 20 .31
Depreciation 1.45 2. 11 2.66 1.80 2.76 2.96 4. 17
Fuel-- - _ . 12 .09 .03 . 14 . 12 .02 . 33
Other expenses .53 .35 .18 .65 .56 .09 1.51
Salaries, etc 2. 18 1. 11 1.07 2.70 1.78 .92 6.25
Total -_ 7.44 6.64 .80 9. 18 9. 14 .04 21.30

2 Cost for Model mül larger than cost for Mill I.
TABLE 77.—Mill I: Summary of stand-ard weekly payroll {two shifls

or 80'hour basis) for the manufacture of carded cotton yam, by depart-
ments, united States, May 1950 ^

week week
Dollars Dollars
Handling and storage 74.58 Spinning 1, 032. 68
Opening and picking—__ 83.63 W inding 560. 62
Carding 251. 18 Packing and shipping.__ 62. 25
DTftwinor 91.23
Slubbers 190. 06 Total 2, 774. 84
Speeders 428. 61
1 Labor costs not applicable to single yarns were- omitted in figuring detaüed
costs.
TABLE 78.—Mül I: Standard weekly payroll (two shißs or 80-hour

basis) for the manufacture of carded cotton yam, by occupation,
Total Wage Total


Card grinder 40 I. 11 44 40
Card room overseer _ 40 1. 11 44 40
Opener and picker tenders 54 .92 49.68
Card tenders- _ 80 .955 76. 40
Card tender helpers 80 .92 73 60
Lapper and drawing tenders 80 .975 78.00
Slubber tenders 80 1. 06 84 80
Slubber tender helpers. 80 .975 78. 00
Speeder tenders _ 240 1. 06 254 40
Speeder tender helpers 80 . 955 76 40
Roving haulers and sweepers 80 .92 73. 60
Oiler_-_ 40 L04 41 60
Overseer._ __ __ 40 1. 11 44 40
Overseer. _ 40 1. 60 64 00
Spinners _ _ 640 .92 588 80
Doffers __ __ 160 .975 156 00
Oiler _____ _ 80 1. 04 83 20
Cleaners and sweepers 80 .92 73 60
Winder tenders 480 .92 441 60
Yarn men 80 .97 - 77. 60
Yarn packers. 54 1.00 54 00
Yard and outside :
Mechanic. 40 66 00
Mechanic helj)er ._ 40 1. 00 40 00
Watchman. _ _ _ __ 43 . 92 39. 56
Laborers 80 .885 70 80
Total or average 2,831 .98 2, 774. 84
TABLE 79.—Mill I and Model mill: Operating data and draft program^
by kind> oj carded cotton yam, United States, May 1950
20s hosiery yam 30s hosiery yam
Item Unit
Müll Model Model
mill Müll mül
Cotton used
Grade ^ M- M M- M
Staple length 2 Inch__. 1+ IH2 1+ 1/16
Picker lap Ounce- 13.2 14 13.2 14
hours) Pound- 9,511 9,600 9,511 11,850
Card sliver Grain. _ 58 55 58 55
hours) Pound- 266 368 266 368
week (40 hours) Pound- 612 575 612 570
roving 1. 25 2.00 1. 25 3.00
Spinniug:
front roll 156 148 144 136
hours) Pound- 1.69 1.70 1.08 1.06

MILL J
Mill J falls in the ''large'' (14,000 to 25,000 spindles) sized group

as compared with about 10,000 spindles for the Model mills. The
standard weekly pay roll of $7,151 is about 42 percent larger than
the average for the 15 mills surveyed and more than twice as large
as the average for the Models. It spins a "medium'' (4 to 12) num-
ber of yam counts and data for 10s, 20s, and 30s hosiery yarns are
given as a basis for comparisons with Model mills.
Total cost per pound of yarn, exclusive of discounts and selling ex-
penses, for MiU J, of 52.03 cents for 10s yams, 57.30 cents for 20s
yams and 63.41 cents for 30s yams, are about 4 percent, 2.4 percent,
and 3.5 percent, respectively, higher than those for Model mills (table
80). The cotton used averaged slightly higher in grade and shorter
in staple, and net cotton costs averaged somewhat lower, than indi-
cated «for the Models. Total manufacturing costs, amounting to 12.88
cents per pound for 10s yarn, 18.15 cents for 20s yarn, and 24.26
cents for 30s yam, are 22 percent, 13 percent, and 15 percent, re-
spectively, higher than those for Model mills. Labor costs are sub-
stantially greater, overhead costs are somewhat less, and other manu-
facturing costs are slightly greater than for the Models. Wage rates
averaged considerably higher, but production of yam per man-hour
averaged less, and labor costs per pound of yam averaged more than
60 percent greater than for the Model mills.
differences in costs, follow.
TABLE 80.-—Mill J: Average cost per pound Jor specified kinds of carded
cotton yarnj United States, May 1950 ^
Hosiery yam
Item
10s 20s 30s
Cents Percent Cents Percent Cents Percent

Total cost of yam 2 52.03 100.0 57.30 100.0 63.41 100.0
Net cotton cost ^-- 39. 15 75.2 39. 15 68.3 39. 15 6L7
Manufacturing
cost 12.88 24. 8 18. 15 3L7 24. 26 38 3
Labor^ 7.52 14.5 n. 27 19.7 15. 22 24.0
Overhead 2.87 5.5 4. 19 7.3 6. 14 9.7
Other 2.49 4.8 2.69 4.7 2.90 4.6
Taxes 6 . 17 .3 .26 .5 .35 .6
Vacation
.23 . 5 .34 .6 .46 . 7
Packing
materials- LOO L9 LOO L7 LOO L6
Freight L09 2. 1 L09 L9 L09 L7

3 The cotton averaged Middliug in grade and 1 inch in length of staple. The
price, 35.82 cents per pound, was based on oflBcial quotations for cotton, ''landed
group B mill points," Mar. 30, 1950. This price was adjusted for waste by multi-
plying it by 1.093, the net waste multiplier, to give net cotton cost per pound of
yarn.
overhead cost.
TABLE 81.—Mill J and Model mill: Average overhead and labor costs
per pound Jor 10s hosiery cotton yam and differences, United States,
May 1950'
Cost per pound

Item of fiost/
Mill J Model mill Difference
Roving:
Overhead _ _ 0.06 0.06 0
Labor ^ _____ .50 . 17 . 33
Total .56 .23 33
Overhead .27 .37 2. 10
Labor. __ _ .29 .24 . 05
Total _ _ .56 .61 2. 05
Carding:
Overhead '. .67 1. 17 \ 50
Labor .93 .62 . 31
Total _ ___________ L60 L79 2. 19
Drawing:
Overhead . 19 .29 2. 10
Labor _ . 44 .37 . 07
Total .63 .66 \ 03
Fly frames:
Overhead .28 .26 . 02
Labor . 95 . 43 .52
Total - L23 .69 . 54
Total roving cost:
Overhead L47 2. 15 2. 68
Labor 3. 11 L83 1. 28
Total 4.58 3.98 .60
Spinning:
Overhead LOI 1.29 2. 28
Labor 2. 41 1. 40 L 01
Total 3.42 2.69 . 73
Winding:
Overhead __ .35 .28 .07
Labor L73 L 10 .63
Total 2.08 L 38 . 70

120 TECHNICAL BULLETEST 1033, U. S. DEFT. OF AGRICULTURE
TABLE SI.—Mill J and Model miU: Average overhead and labor costs
per pound for 10s hosiery cotton yam and differences^ United States,
Cost per pound

Item of cost
MiU J Model mill Difference

Overhead _ __ _ 0.04 0.06 2 0. 02
Labor ___ _ .27 . 17 . 10
Total *_. .31 .23 .08
Total cost:
Overhead 2.87 3.78 \ 91
Labor __ __ 7.52 4.50 3. 02
TotaL_ _ 10.39 8.28 2. 11
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill J
averaged Middling plus in grade and 1 inch in length of staple, whereas Middling
2 Cost for Model mill larger than cost for MiU J.
EXPLANATION OF DIFFERENCES IN COSTS, MILL JVS. MODEL MILL, 10S

OVERHEAD.—Mill J has an overhead cost per pound of 0.91 cent

below that of the Model mill. Without differences in depreciation
costs, it would still be 0.03 cent lower than the Model. Except for
depreciation, the overhead budgets for these mills would be about
equal.
LABOR.—^The average hourly wage rate in Mill J is higher, and
the shop and outside payroll is greater, than in the Model mill, so the
effect of these two items is reflected in Mill J^s excess labor costs
totahng 4.22 cents per pound. Smaller job sizes and lower machine
production account for the difference of 0.76 cent per pound in the
labor cost through drawing. In addition, Mill J makes a 1.48-hank
roving, while the Model mill makes a l.OO-hank roving (both of these
rovings are made one process on 10- by 5-inch frames), which accounts
for some of the difference of 0.52 cent per pound in cost on the fly
frames.
Production per spindle hour is lower than in the Model mill, and in
addition to the effect of higher wage rates and shop and outside
expenses, the job sizes are smaUer in Mill J. The latter statement
refers to spinners, doffers, and other spinning room employees.
These conditions are principally the reasons for the difference in cost
of 1.01 cents per pound.
In direct winding labor costs, MiU J exceeds that of the Model mill
by 0.31 cent; some of this difference is due to the yam in this mill
being spun on smaller rings. Of the difference of 0.63 cent per poimd in
the total winding labor cost between the two mills, part is due to
higher wages, part to greater expense for shop and yard, and some
to smaller job sizes.
The average hourly wage rate in Mill J is 4.2 percent higher than for
the Model mill. The difference of 3.02 cents per pomid in total labor
costs would be reduced 0.30 cent if both mills had the same average
hourly wage rate.
TABLE 82.—Miü J and Model mill: Average overhead and labor costs
per pound-jor 20s hosiery cotton yarn and differences, United States,
MaylOöO'
Cost per pound

Item of cost
MillJ Model mill Difference
Roving:
Overhead 0.06 0.09 2 0. 03
Tifthor .50 .21 . 29
Total___ .56 .30 . 26

Overhead .27 .51 2. 24
Labor .29 .36 2. 07
Total. .56 .87 2. 31
Carding:
Overhead .67 L25 2. 58
Labor .93 .76 . 17
Total- -__ 1.60 2.01 2. 41
Drawing :
Overhead __ . 19 .32 2. 13
Labor .44 .33 . 11
Total .63 .65 2. 02
Fly frames:
Overhead- _ .58 .59 2. 01
Labor 1. 47 . 74 . 73
Total - 2.05 1.33 . 72
Total roving cost:

Overhead 1.77 2.76 2. 99
Labor 3.63 2.40 1. 23
Total - 5.40 5. 16 . 24
Spinning:
Overhead 1. 92 3.22 2 1. 30
Labor 4.18 2.88 L30
Total - 6.10 6.10 0
Sec footnotes at end of taWe.

per pound for 20s hosiery cotton yarn and differences ^ United Statesj
Cost per pound

Item of cost
MillJ Model mill Difference
Winding : Cents Cents Cents

Overhead 0.46 0.53 2 0. 07
Labor 3. 19 1.57 1. 62
Total 3.65 2. 10 1. 55

Overhead .04 . 13 2.09
Labor_ .27 .20 .07
Total- -_ .31 .33 2. 02
Total cost:
Overhead _ 4. 19 6.64 2 2. 45
Labor 11.27 7.05 4. 22
Total-- - ___- -_ 15. 46 13. 69 1. 77
averaged Middling plus in grade and 1 inch in length of staple, whereas Middling
l}^2-inch cotton was specified for Model mill.
2 Cost for Model mül larger than cost for Mill J.
EXPLANATION OF DIFFERENCES IN COSTS, MILL J vs. MODEL MILL, 20s


• tion, in Mill J is 3.66 cents, while the similar figure for the Model mill
is 4.53 cents, a difference of 0.87 cent per pound of yam.
LABOR.—The handling and storage cost is 0.29 cent per pound
higher than for the Model mill, which is due to the fact that the
outside crews are not handhng as many poimds as those set up for
the Model.
The carding cost is 0.17 cent per pound higher than for the Model
mill, and this difference is due to smaller job sizes on the cards.
On the fly frames, the cost is 0.73 cent per pound higher than for
the Model, because the employees working on these frames are not
handling as many pounds per man-hour, as indicated for similar
employees in the Model mill.
The spinning cost per pound is 1.30 cents higher than for the Model.
Smaller spinners' jobs accoimt for 0.40 cent and the balance of 0.90
cent is due to lower pounds handled per hour for the other employees
in this department, compared with those set up in the Model mill.
The higher doffing cost is partially due to a smaller ring used in
Mill J, compared with the Model mill.
Winding cost is 1.62 cents per pound higher than for the Model and
most of this difference is due to the winder tenders not winding as
many pounds as those set up in the Model mill. The size of the
spinning bobbin in this mill however is smaller than that in the Model
mill, wfich affects the pounds the tenders can handle.
The total labor cost per pound in Mill J is 4.22 cents per pound
higher than for the Model mill. The average hourly wage rate is
about 4.30 percent above that of the Model. This difference in wage
rate would amount to about 0.46 cent per pound of yarn.
TABLE 83.—Mill J and Model mill: Average overhead and labor cost
per pound jor 30s hosiery cotton yam and differences, United States,
May 1950'
i¡Dost per pound

Item of cost
MiU J Model mill Difference
Roving:
Overhead-^ _ 0.06 0.08 2 0. 02
Labor__ _ .50 . 18 . 32
Total _-- .56 .26 . 30
Opening and picking :
Overheac .27 .60 2,33
Labor _ .29 .33 2 . 04
Total - _______ .56 .93 2 . 37
Carding :
Overhead _ _ _ .67 1. 30 2. 63
Labor _ _ _ __ _ _ .93 .89 . 04
Total 1. 60 .2. 19 2 . 59
Drawing:
Overhead . 19 .40 2 . 21
Labor _ . 44 .46 2 . 02
Total . _ _ .63 .86 2 . 23
Fly frames:
Overhead .80 .89 2. 09
Tiftbor 2.03 1.06 . 97
Total __ __- __ 2.83 L95 .88
Total roving cost:
Overhead L99 3.27 2 1. 28
Labor_ _ 4. 19 2.92 1. 27
TotaL- __-. 6. 18 6. 19 2 . 01
.
per pound for 30s hosiery cotton yarn and differences, United States,
Cost per pound

Item of cost
MiUJ Model mill Difference
Spinning : Cents Cents Cents

Overhead _ _____ 3.53 4.84 2 L31
Labor _ 6.73 4. 22 2.51
Total 10.26 9.06 L20
Winding :
Overhead .58 .88 2. 30
Labor _ __ __ 4.03 2.09 1. 94
Total- __ -_ - 4. 61 2.97 1. 64

Overhead _ _ .04 . 15 2. 11
Labor _ .27 .21 . 06
Total .31 .36 2. 05
Total cost:
Overhead 6. 14 9. 14 2 3. 00
Labor _ _ __ 15.22 9. 44 5. 78
Total-- : _ ___ _ _ _ _-_ 2L36 18.58 2. 78
averaged Middhng plus in grade and 1 inch in length of staple, whereas Middhng
1}16-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill J.
EXPLANATION OF DIFFERENCES IN COSTS, MILL J vs. MODEL MILL, Sps
OVERHEAD.—Without depreciation, overhead cost for Mill J would
be 5.36 cents per pound, although the similar figure for the Model
mill is 6.38, a difference of 1.02 cents per pound of yam. Costs of
supplies and repairs are 0.80 cent per pound higher, but costs for
power and fuel expense are 0.57 cent per pound lower, for insurance
and taxes 0.33 cent lower, for other expenses 0.28 cent, and for salaries
0.64 cent lower, making a total of 1.82 cents lower, than for the Model
miU.
LABOR.—Mill J is using single process roving, so the labor cost
per pound, through the card room, should compare favorably with
that of the Model mill. Cost per pound however, is 1.27 cents above
that of the Model because the employees handhng the cotton handle
fewer pounds, and the frame hands do not produce as many poxmds
per hour, as compared to the Model. In addition, the section men,
oilers, roving haulers, and sweepers costs around the fly frames are
relatively high due to machine assignments and pounds per man-
hour are lower than expected in the Model mill.
TABLE 84.—Mill J and Model mill: Overhead costs per pound and dijfferences^ by kinds of yarn, and cost per spindle per
week of 80 hours for Mill J, Uniied States^ May 1950 ^
Cost per pound for
Cost per Ö
Item 10s hosiery yarn 20s hosiery yarn 30s hosiery yam spindle Ö
per week, O
MülJ O
MülJ Model Differ- MÜ1J Model Differ- Model Differ-
MÜ1 ence mm MÜ1 J
ence mill ence O
Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents
Supplies and repairs 1. 14 0.85 0.29 1.67 1.25 0. 42 2.45 1.65 0.80 7.25
Power . .53 .64 2. 11 .77 1. 25 2 . 48 1. 13 1. 62 2 . 49 3.34
Insurance:
Liability .03 .03 0 .05 .05 0 .07 .07 0 .22
Other .04 . 11 .07 .06 . 18 2 . 12 .08 .25 2. 17 .24
Taxes, property .08 . 15 ,07 .11 .25 2 . 14 . 17 .33 2 . 16 . 49
Dépréciation .37 1.25 , 88 .53 2. 11 2 1. 58 .78 2. 76 2 1. 98 2. 31
Fuel .02 .05 ,03 .03 .09 2 .06 .04 . 12 2.08 . 13
Other expenses . 13 . 17 ,04 . 19 .35 2 . 16 .28 . 56 2 .28 .84
Salaries, etc ^_- .53 .53 .78 1. 11 2 .33 1. 14 1. 78 2 . 64 3.38
Total 2:87 3.78 2 . 91 4. 19 6. 64 2. 45 6. 14 9. 14 23.00 18. 20 M
^ All costs are adjusted to 2 shifts or 80 hours per week. o

3 Cost for Model mill larger than cost for Mill J.
to
01
Production per 40-hour spindle is in line with Model mill in the

spinning room, but the spinners tend fewer spindles and the doffers'
cost is higher than in the Model, partly because of the smaller bobbin
used. The bobbins Ufted per 40-hour man labor are lower than for
the Model mill. Labor cost per spindle (excepting spinners and dof-
fers) is also relatively high in Mill J, as the fixers, oilers, banders,
roving men, and sweepers have smaller assignments compared with
the Model. Principally as a result of these conditions, the cost per
pound in Mill J is 2.51 cents per poimd above that of the Model
mill.
This yam is spun on a 1%-inch ring in Mill J, so the winder
tenders serve only 33 spindles each, compared with 68 spindles per
tender in the Model mill; therefore, winder tenders^ cost per poimd
is 1.66 cents per pound higher than for the Model.
The total labor cost for tliis yarn is 5.78 cents per poimd higher
and the average hourly wage rate is 2.69 percent above that of the
Model mill. On the basis of the same average wage rate, the above
difference would be reduced to 5.38 cents per pound, so the difference
in wages accounts for 0.40 cent per pound.
TABLE 85.—Mill J: Summary of standard weekly payroll (2 shifls

or 80-hour basis) for the manufacture of carded cotton yarn, by depart-
Department Amount per Amount per

week Department
^ week
Dollars Dollars
Handling and storage 353. 68 Spinning 2, 575. 43
Opening and picking 208. 48 Winding 1, 983 01
Catding 659. 35 Packing and shipping 188 70
DrawinsT 312. 66
10- by 5-inch frames. __ 431. 83 Total _ _ 7, 151. 44
8- by 4-inch frames 438. 30
1 Labor costs not applicable to single yams were omitted in figuring detailed
costs.
TABLE 86.—Mill J: Standard weekly payroll (2 shifts or 80-hour basis)
for the manufacture of carded cotton yarn, by occupation, United
States, May 1950
Total Wage Total


Overseer 40 81. 00
Assistant overseer 40 1.32 52.80
Picker tender 40 1. 10 44.00
176 1.025 180. 40
Card tenders __ 80 1.075 86.00
88 1.025 90. 20
Card strippers 40 1.075 43,00
176 1.01 177. 76
Drawing tenders 80 1.06 84.80
Waste man 40 1. 025 41.00
Oilers 88 1.025 90.20
Card grinders 88 1.26 110. 88
40 1.31 52.40
Roving haulers 88 1.01 88.88
Roving hauler 40 1.06 42.40
Sweeper 88 .94 82.72
Section man 48 1.26 60. 48
Tenders:
10-inch by 5-inch__. 160 1. 125 180. 00
10-inch by 5-inch__. 80 1. 173 93.84
8-inch by 4-inch 160 1. 125 180. 00
8-inch by 4-inch 80 1.173 93.84
Spinning:
Overseer 40 81.00
Assistant overseer _ 40 1.47 58.80
Secondhand 40 1.32 52.80
Fixers 160 1.26 201. 60
Oilers and banders 80 1. 05 84.00
Roving haulers . 80 1.01 80.80
Sweepers 80 . 94 75.20
Cleaners —_ 80 .97 77.60
Doflf ers 480 1. 148 551. 04
Spinners 1, 120 1.05 1, 176. 00
Winding and packing:
Fixers 80 1.26 100. 80
Inspectors 80 1.025 82. 00
Yam men , 80 1.010 80. 80
Box maker 40 1.01 40.40
Packers 160 1.01 161. 60
Winder tenders 1,600 1.01 1, 616. 00
Shop and outside:
Master mechanic 40 81.00
Mechanics 80 1.26 100. 80
Electrician and plumber 40 1.27 - 50. 80
Carpenter 40 1. 155 46.20
Yard men 240 .94 225. 60
Watchmen 80 .97 77.60
Total or average 6,608 1.08 7,151.44

128 TECHNICAL BULLETIN 1Ô33, U. S. DEPT. OF AGRICULTURE
TABLE 87.—Mill J and Model mill: Operating data and drafl program^
by kind of carded cotton yarn^ united States, May 1950
10s hosiery 20s hosiery 30s hosiery

yarn yarn yarn
Item Unit
MillJ Model Model Model
mill MillJ mill MiUJ mill
Cotton used:
Grade i M+ M M+ M M+ M
Staple length Inch 1 1 1 1>^2 1 iMô
Picker lap Ounce 12, 661 11,850 12, 661 9,600 12, 661 11,850
Quantity per picker week
(40 hours) Pound 14 14 14 14 14 14
Card sliver Grain 55 55 55 55 55 55
Quantity per card week
(40 hours) Pound 396 368 396 368 396 368
Finisher drawing sHver_. Grain 55 55 55 55 55 55
Quantity per finisher de-
livery week (40 hours). Pound 670 595 670 575 670 570
Slubber (1st process) :
Hank roving 1.48 LOO 2.75 2.00 3.25 3.00
Spinning:
Revolutions per
minute, front roll. 182 187 187 148 148 136
Twist multiplier. _ _. 3. 15 3.50 3.08 3. 50 3.28 3. 50
Quantity per spindle
(40 hours) Pound- 3. 92 4.25 2.06 1.70 L 12 1. 06
1 Plus (+) indicates slightly higher grade.

MILL K
Mill K falls in the ''large'' (14,000 to 25,000 spindles) sized group

as compared with about 10,000 spindles for Model mills. The
standard weekly payroll of $8,747 is about 74 percent larger than the
average for the 15 mills surveyed and is more than twice as large as
that indicated for the Model for 10s yam. It spins a 'large'' (more
than 12) number of yam counts and detailed data are presented for
10s, 20s, and 30s yams.
expenses, for Mill K, averaging 52.74 cents for 10s yam, 57.96 cents
for 20s yam, and 63.96 cents for 30s yam, are more than 5 percents
greater for 10s and more than 3 percent greater for 20s and 30s yams
than those indicated for Model mills (table 88). The cotton used
averaged slightly lower in grade, somewhat longer in staple for
10s yarn, somewhat shorter in staple for 30s yarn, and net cotton
costs ranged from 0.90 cent per pound for 10s yam to 1.63 cents
for 30s yam lower, than indicated for Model mills.
Total manufacturing costs, averaging 14.12 cents per pound for
10s yam, 19.34 cents for 20s yam, and 25.34 cents for 30s yam are
33 percent, 19 percent, and 17 percent, respectively, higher than those
indicated for the Model mills. Most of the relatively high manu-
facturing costs for Mill K are accounted for by relatively high labor
costs, although overhead and other manufacturing costs are higher
in most instances than those indicated for the Models. Wage rates
averaged somewhat higher, but production of yam per man-hour
averaged about 42 percent less for 10s and 35 percent less for 20s
and 30s yams, and labor costs per pound averaged about 78 percent
more for 10s and 58 percent more for 20s and 30s hosiery yam than
those indicated for Model mills.
942794°—51-
Detailed data on costs and related data with explanations of the

TABLE SS.—Mill K: Average cost per pound far specified kinds oj


Item
10s 20s 30s 10s 20s 308

Total cost of yarn 2 52.73 57. 99 63.66 52.74 57.94 64.27
Net cotton cost ^ 38. 62 38.62 38.62 38.62 38. 62 38.62
Manufacturing cost. 14. 11 19.37 25.04 14. 12 19. 32 25.65
Labor *_____ 8.02 11.28 14.81 7.98 IL 15 15. 09
Overhead 3. 66 5.51 7.50 3.71 5.60 7.81
Other _ _ - _- - 2.43 2.58 2.73 2.43 2.57 2.75
Taxes 5 . 18 .26 .34 . 18 .26 .35
Vacation pay ^-_ .17 .24 .31 . 17 .23 .32
Packing mate-
rials .99 .99 .99 .99 .99 . 99
Freight 1.09 L09 1.09 L09 1.09 L09
Proportion of total cost
Percent Percent Percent Percent Percent Percent

Total cost of yarn 2 100.0 100.0 100.0 100.0 100.0 100.0
Net cotton cost ^ 73.2 66.6 60.7 73.2 66.7 60. 1
Manufacturing cost _ 26.8 33.4 39.3 26.8 33.3 39.9
Labor * 15.2 19.5 23.2 15. 1 19.2 23. 5
Overhead 7.0 9.5 n. 8 7. 1 9.7 12. 1
Other 4.6 4.4 4.3 4.6 4.4 4. 3
Taxes fi .3 .4 .5 .3 .4 .6
Vacation pay 8_. .3 .4 .5 .3 .4 .5
Packing mate-
rials L9 L7 L6 1.9 L7 1. 5
Freight 2. 1 L9 L7 2. 1 L9 1.7

3 The cotton averaged Middling minus in grade and l}á2 inches plus in length
of staple. The price, 34.12 cents per pound, was based on official quotations for
cotton, "landed group B mill points, Mar. 30, 1950. This price was adjusted
overhead cost.
^ Social security and old-age benefits which account for 2.3 percent of labor
cost.
0 Amounts to 2.1 percent of labor cost.
TABLE 89.—Mül K and Model mill: Average overhead and labor costs
May 1950 ^
Cost per pound

Item of cost
Mill K Model mill Difference
Roving:
Handling and storage: Cents Cents Cejits
Overhead __ -_ 0. 10 0.06 0. 04
Labor __ .34 . 17 . 17
Total . 44 .23 . 21

Overhead - - .50 .37 . 13
Labor _ _ _ _ __ .49 .24 .25
Total - - - .90 .61 . 38
Carding:
Overhead - - _ _ .90 1. 17 2. 27
Labor _ 1. 04 .62 .42
Total -_ 1. 94 L 79 . 15
Drawing:
Overhead ___ __ _ .22 .29 2.07
Labor __ .46 .37 .09
Total --_ _____ .68 .66 . 02
Fly frames:
Overhead .54 .26 . 28
Labor _ _ _ 1.26 .43 .83
Total 1.80 .69 1. 11
Total rovmg cost:

Overhead-_ __ 2.26 2. 15 . 11
Labor __ _ 3. 59 1. 83 1. 76
Total - 5. 85 3.98 1. 87
Spinning:
Overhead 1.05 1.29 2, 24
Labor _ __ _ 2.47 1.40 L07
Total - _- - - 3.52 2.69 . 83
Winding:
Labor 1.66 1.10 . 56
Total - ___ _____ L95 L38 .57

132 TEOHNICAL BULLETIN 103 3, U. S. DEPT. OF AGRICULTURE
TABLE 89.—Mill K and Model mill: Average overhead and labor costs
per pound for 10s hosiery cotton yarn and dißerences, United States j
May 1950'—Continued
Cost per pound

Item of cost
MillK Model mill Difference

Labor .30 . 17 . 13
Total- ' .36 .23 13
Total cost:
Overhead _ _ _ 3.66 3.78 2 12
Labor 8.02 4.50 3 52
Total - __ _. _ __ n. 68 8.28 3 40
1 All costs are adjusted to two shifts or 80 hours per week. Cotton used by
Mill K averaged Middling minus in grade and 1)^2 inches plus in length of staple,
whereas Middling 1-inch cotton was specified for Model mül.
2 Cost for Model mill larger than cost for Mill K.
EXPLANATION OF DIFFERENCES IN COSTS, MILL K VS. MODEL MILL, 10S

OVERHEAD.—Including depreciation expense, the overhead cost per

pound in Mill K is 0.12 cent below that of the Model mill, but without
depreciation costs, the overhead in this mill would be 0.51 cent per
pound higher. Most of this difference is due to higher costs per
pound for power and salaries.
LABOR.—The difference in average hourly wage rate between these
two mills is small, but a greater shop and outside payroll íQ Mill K
is partly responsible for the excess labor cost. The cost for processes
through drawing is higher by nearly a cent a pound than that for the
Model mill; this is mostly due to smaller job sizes and lower produc-
tions for MiU K. This mUl also uses a 1.40-hank roving, two-proc-
ess, on 9- by 4K-inch frames, while the Model mül makes 1.00-hank
roving, one-process, on 10- by 5-ÍQch frames, which is principally
responsible for the difference of 0.83 cent per poimd ia cost on the
fly flames.
The production per spindle hour is lower than in the Model mill;
and smaller job sizes for spianers, doffers, and other spinning-room
employees are principally responsible for the difference of 1.07 cents
per pound íQ the spioning labor for the two muls.
There is a difference of only 0.20 cent in cost per pound of yarn
for winder tenders in these two miUs, so the remainder of the total
difference of 0.56 cent per poimd in total windiag labor is due to the
small difference in average hourly wage rate, the effect of the greater
expense for shop and yard, and smaller job sizes for other employees
working around the winders.
If both of these mills were on the same average hourly wage rate,
the present difference in total labor costs of 3.52 cents per pound would
be reduced by only 0.21 cent.
per pound for 20s hosiery cotton yam and dißerenceSy United States,
May 1950 '
Cost per pound

Item of cost
MülK Model mill Difference
Roving:
Overhead 0. 10 0.09 0. 01
Labor _ • .34 .21 . 13
Total__- .44 .30 .14

.
Overhead .50 .51 2. 01
Labor .49 .36 . 13
Total .99 .87 . 12
Carding:
Overhead .90 L25 \ 35
Labor- L04 .76 . 28
Total 1. 94 2.01 2. 07
Drawing:
Overhead .22 .32 2. 10
Labor .46 .33 . 13
Total .68 .65 .03
Fly frames:
Overhead .71 .59 . 12
Labor _ __ L45 .74 .71
Total 2. 16 1. 33 . 83
Total roving cost:
Overhead 2.43 2. 76 2, 33
Labor _ 3.78 2.40 1. 38
Total _„_ 6.21 5. 16 1. 05
Spinning:
Overhead 2.36 3.22 2. 86
Labor __ 4.56 2.88 1. 68
Total - 6.92 6. 10 . 82
Winding:
Overhead .66 .53 . 13
Labor 2.64 L57 L07
Total___ __ 3.30 2. 10 1. 20
Table 90.—Mill K and Model mill: Average overhead and labor costs
per pound Jor 20s hosiery cotton yarn and dißerences, United States y
May 1950^—Continued
Cost per pound

Item of cost
Mill K Model mill Difference

Overhead __ 0.06 0. 13 2 0. 07
Labor " __ _ .30 .20 . 10
TotaL _ .36 .33 . 03
Total cost:
Overhead 5. 51 6. 64 2 1. 13
Labor _____ n. 28 7.05 4. 23
Total ______ __-_ 16.79 13. 69 3. 10
Mill K averaged Middling minus in grade and 1}^2 inches plus in length of staple,
wheras Middling l}^2-inch cotton was specified for Model mill.
EXPLANATION OF DIFFERENCES IN COSTS, MILL K VS. MODEL MILL, 20S
OVERHEAD.—^Without depreciation, the overhead cost per pound

in Mill K would be 4.58 cents and in the Model mill it would be
4.53 cents, which compares favorably. Due to new building, new
machinery, etc., in the Model mill, the depreciation costs total 1.18
cents per pound more than for Mill K.
LABOR.—The labor cost through drawing in this mill is 2.33 cents
per pound, compared with 1.66 cents in the Model mill, and the
principal reason for this difference is due to higher man-hours, for
the pounds produced, for the employees in this mill, compared with
the set-up in the Model mill.
The fly frame cost is 0.71 cent per pound higher than in the Model.
This is principally due to the fact that Mill K has two processes of
roving, compared with one process in the Model mill.
Spinning cost per pound is 1.68 cents higher than in the Model
mill; 0.70 cent of this is due to spinners having smaller job sizes.
The balance of 0.98 cent is due to higher man-hours, for the pounds
produced, for the other employees in this department, compared with
those set up in the Model mill.
Winding costs are 1.07 cents per pound higher than the Model,
and 0.29 cent of this is due to the winder tenders having a smaller
job size. The balance of 0.78 cent is due to other employees having
smaller job assignments than those set up for similar employees in
the Model mill.
The total labor cost is 4.23 cents per pound higher and the average
hourly wage rate is about 2.8 percent higher than in the Model mm.
This difference in wage rate would amount to about 0.31 cent per
poimd of yarn.
TABLE 91,—Mill K and Model mill: Average overhead arid labor costs
per pound for 30s hosiery cotton yarn and differences, United States.
May 1950'
Cost per pound

Item of cost
Roving:
Overhead 0. 10 0.08 0. 02
Labor .34 .18 . 16
Total __ - __ .44 .26 . 18
Overheac _ __ __ .50 .60 2. 10
Labor. _ __ _ .49 .33 . 16
Total _ . 99 .93 . 06
Carding:
Overhead _ L05 1.30 2.25
Labor 1. 23 .89 . 34
Total _ _ 2.28 2. 19 . 09
Drawing:
Overhead .30 .40 2. 10
Labor _ .64 .46 . . 18
Total _ .94 . .86 . 08
Fly frames:
Overhead _ .96 .89 .07
Labor 2.44 1. 06 1. 38
Total__ ____-_, 3.40 1. 95 1. 45
Total roving cost:
Overhead _ _ _ _ 2.91 3.27 2.36
Labor. 5. 14 2.92 2. 22
Total 8.05 6. 19 1. 86
Spinning:
Overhead- ^ 3.71 4. 84 2 1. 13
Labor __ 6.47 4. 22 2.25
Total _ __ 10. 18 9.06 1. 12
Winding:
Overhead .82 .88 2. 06
Labor 2. 90 2.09 .81
Total 3. 72 2.97 .75

per pound for 30s hosiery cotton yarn and differences, United States,
Cost per pound

Item of cost

Overhead 0.06 0. 15 2 0. 09
Labor .30 .21 0. 09
Total ___ .36 .36 0
Total cost:
Overhead.» _ _ _ 7.50 9. 14 2 1. 64
Labor -. _ _ 14.81 9.44 5. 37
Total _- 22.31 18.58 3. 73
1 All costs are adjusted to two shifts or 80 hours per week. Cotton used by
Mill K averaged Middling minus in grade and 1}^2 inches plus in length of staple,
whereas Middling IJê-inch cotton was specified for Model mill.
EXPLANATION OF DIFFERENCES IN COSTS, MILL KVS. MODEL MILL, 30S

OVERHEAD.—Without depreciation, the overhead cost per pound in

Mill K is 6.24 cents, and in the Model mill it is 6.38 cents. Except
that the Model mill, with new buildings, machinery, and equipment,
has a higher cost for depreciation, the mills have very nearly the same
total overhead costs.
LABOR.—MiQ K uses a 3.50 hank roving for this yam, and it is
made in two processes in the card room. This accounts for most of
the 2.22 cents per pound difference in labor cost for roving in the two
mills, but actually the labor cost per pound is higher for Mill K than
for the Model in all the processes in the card room because of smaller
job sizes and lower machine productions.
In the spinning room the labor cost per pound is 6.47 cents, while
in the Model mill it is 4.22 cents. This difference is not due to spindle
production, but to smaller job sizes. The spinners do not handle so
many spindles, the doffers do not Hft so many bobbins, and the
fixers, oüers and banders, roving haulers, sweepers, etc., do not have
the same job assignments as in the Model.
Winder tenders in Mill K have 75 spiadles each and the yarn is
spim on 2-inch rings, so their cost per pound is in line with that of
the Model mill, and the difference of 0.81 cent per pound for this
operation is due to different job assignments for section men, scale
men, bobbin haulers, and sweepers, compared with these hands in
the Model.
The average wage rate per hour is 1.2 percent higher than in the
Model mill, which has little effect on the comparison of labor costs.
TABLE 92.—Mill K and Model mill: Overhead costs per pound and differences, by kinds oj yarn, and cost per spindle per
week of 80 hours jor Mill K, United States, May 1960 ^
Cost per pound for

Cost per
10s hosiery yarn 20s hosiery yarn 30s hosiery yam spindle
Item per
week, o
MülK o
MiUK Model Differ- Model Differ- Model Differ-,
miU MiUK MiUK
ence mül ence mUl ence o
Cents Cents Cents Cents Cents Cents Cents Cents Cents Cents
Supplies and repairs 0.76 0.85 2 0.09 1. 14 1. 25 2 0. 11 1.55 1. 65 2 0. 10 3.85
Power ^-_ .82 .64 . 18 1.23 1.25 2. 02 1. 68 1. 62 .06 4. 16
Insurance :
Liabüity .05 .03 .02 .08 .05 03 . 11 .07 .04 .26
Other . 11 . 11 0 . 16 . 18 02 .22 .25 2. 03 .53
Taxes, property .27 . 15 . 12 .40 .25 15 .55 .33 .22 1.37 ^
Depreciation .62 L25 2. 63 .93 2. 11 2 1 18 1. 26 2.76 2 1 50 3. 13 M
Fuel .07 .05 .02 . 11 .09 .02 . 15 . 12 03 .36
Other expense .04 . 17 2. 13 .07 .35 '.28 .09 .56 47 .23
Salaries, etc .92 .53 .39 1.39 1. 11 .28 1.89 1.78 11 4.69 O
Total 3.66 3.78 2. 12 5.51 6.64 2 1. 13 7.50 9. 14 2 1.64 18. 58 ^
1 AU costs are adjusted to 2 shifts or 80 hours per week. o

2 Cost for Model mül larger than cost for MiU K. <
1^
00
TABLE 93.—Mül K: Summary oj standard weekly payroll {two shifts

or 80-hour hafSis)for the manufacture of carded cotton yarn, by depart-
fnent^j United States, May 1960 ^
Dçpftitment Amount per Department Amount per

week week
Dollars Dollars
Handling and storage 277. 46 Intermediates 255. 97
Opening and picking __ 396. 45 Speeders 476. 72
Carding^ 854. 48 Spinning _ _ 3, 624. 23
Drawing- 410. 08 Winding 1, 802. 51
12- by 6-inch slubbers. _ 73.05 Packing and shipping.__ 209. 53
10- by 5-inch interdraft
slubbers 366. 50 Total 8, 746. 98
costs.
TABLE 94.—Mül K: Standard weekly payroll {two shifts or 80-hour

basis) for the manufacture of carded cotton yam, by occupation, United
States, May 1960
Total Wage Total

Occupation hours ratp payroll

Overseer 40 86. 54
Opener hands__^ 120 1.03 123. 60
Picker hands 120 L073 128. 76
Card hands 360 L03 370. 80
Drawing hands 240 LOO 240. 00
Slubber hands. 80 .996 79. 68
Interdraft hands ___ 200 L 117 223. 40
Intermediate hands 160 1. 008 -" 16L 28
Speeder hands 240 L216 291. 84
80 1.307 104. 56
Section men . 120 L307 156. 84
80 .94 75.20
Sweepers 80 .94 75. 20
Strippers ... 120 L033 123. 96
Can haulers ^ 80 .974 77. 92
Grinders 120 1.307 156. 84
OUer 40 L033 4L 32
Transfer hands and cleaners 120 .974 116. 88
Waste machine man^ 40 L009 40.36
TABLE 94.—MiU K: Standard weekly payroll (two shifts or 80-hour
haîs)jor the manufacture of carded cotton yam, by occupationj United
Total Wage Total

Spinning: Number Dollars Dollars

Overseer 40 86.54
Roller shop man 40 1.03 41. 20
Traveler changer __ 40 1.033 41.32
Blow-off men 80 .974 77.92
Spinners. ^ 1,600 1.086 1, 737. 60
Doffers 440 1.085 477. 40
Section men 160 1.307 209. 12
Oilers- _- 80 1.033 82. 64
Roving haulers. 80 .974 77. 92
Roving haulers and banders 80 1.033 82.64
Sweepers 120 .940 112. 80
Brake back hands 160 1.033 165. 28
Cleaners , 80 .974 77. 92
Oilers and banders. 80 1.033 82.64
Winding :
Winder tenders 1,360 .977 1, 328. 72
Section men. .. 80 1.307 104. 56
Scales hand 80 .975 78.00
Bobbin haulers . 160 .974 155.84
Inspectors 80 .974 77.92
Sweepers 80 .940 75.20
Packers ... 120 1.033 123. 96
Shop and outside:
Electrician 40 1.33 5a 20
Mechanic . 40 1.30 62.00
Humidifier man . 40 1.01 40.40
Shop helper 40 1.01 40.40
Yard men 280 .94 263. 20
Tenement operator 40 1. 00 40. 00
Watchmen 80 1.01 80.80
Watchman (3rd shift) 40 1.01 40. 40
Total or average . . 8, 200 1.07 8, 746. 98

TABLE 95.—Mill K and Model mill: Operating data and draft program,
by kind of carded cotton yarn. United States, May 1950
10s hosiery 10s warp 20s hosiery

yarn yarn yarn
Item Unit
Mill Model Mm Model Mill Model
K mill K mill K mill
Cotton used:
Grade i M- M M- M M- M
Staple length 2 Inch___ I 1VZ2 + 1 IH2+ IH2
Picker lap---__ Ounce- 14 14 14 14 14 14
Quantity per picker week ^ Pound _ 7,276 11, 850 7,276 11, 425 7,276 9,600
Card sliver Grain __ 60 55 60 55 60 55
Quantity per card week 3__ Pound _ 275 368 301 368 275 368
Finisher drawing sliver Grain __ 60 55 60 55 60 55
livery week 3 ,___ Pound _ 627 595 627 595 627 575
Hank roving .60 LOO .60 LOO .60 2.00
Hank roving_ L40 L40 2.00
Spinning :
Revolutions per miöute,
frontroll 185 187 158 179 162 148
Twist multipher 3. 30 3. 50 4. 40 4. 50 3. 30 3. 50
week^--^ Pound _ 3.97 4.25 3.39 4. 10 L76 1. 70
20s warp 30s hosiery 30s warp

yarn yam yarn
Mill Model Mill Model Mill Model

K mill K mill K mill
Cotton used:
Gradei_._ M- M M- M M- M
Staple length 2 Inch 1^32 + 1^32 1/32 + 1/1 1/32+ iMe
Picker lap Ounce- 14 14 14 14 14 14
Quantity per picker week ^ Pound- 7,276 9, 350 7,276 11, 850 7,276 11, 100
Card sliver Grain. _ 60 55 60 55 60 55
Quantity per card week 3__ Pound- 301 368 235 368 235 368
Finisher drawing sliver Grain __ 60 55 60 55 60 55
livery week 3 Pound _ 627 575 627 570 627 570
Hank roving .60 2.00 L 10 3.00 L 10 3.00
Hank roving 2.00 3.50 3. 50
Spinning:
Revolutions per min-
ute, front roll 143 142 151 136 126 127
Twist multiplier 4.04 4.50 3.30 3. 50 4.40 4. 50
week 3 Pound.- _ L55 1.66 1.12 L06 .93 LOO

3 Week of 40 hours.
CARDED CÔTTÔN YARN AND MEANè ÔP IMPROVEMENT 141
MILL N
Mill N IS clas'sified as ''medium" (7,000 to 14,000 spindles) in size,

compared with about 10,000 spindles for the Model mill. The stand-
ard weekly pay roll of $6,432 is more than one-fourth larger than the
average for the 15 mills surveyed and about twice as large as the
average specified for Models for 10s and 20s yams. It spins a ''large"
(more than 12) number of yarn counts and data are given for 10s
and 20s yams.
expenses, for Mill N, averagmg 52.76 cents for 10s yams and 59.41
cents for 20s yams, are more than 5 percent higher than those for
Model mills (table 96). The cotton used was slightly lower in grade
and slightly longer in staple, and net cotton costs were somewhat
lower, than indicated for the Models. Total manufacturing costs,
averaging 14.31 ceûts per pound for 10s yam and 20.96 cents for 20s
yam, are 35 percent and 29 percent, respectively, higher than those
for Model mills. Labor costs are also substantially greater, but over-
head and other manufacturing costs are less, for Miir N. Average
wage rates were about the same as, but production of yam per man-
hour was about 40 percent less, and labor costs per pound of yam
averaged more than 60 percent higher than for the Models.
Detailed data on costs and related data with explanations of dif-
ferences in costs, follow.
TABLE 96.—Mill N:. Average cost per pound for specified kinds oj carded

Item
10s 20s 10s 20s

Total cost of yarn ^ _ 52.79 59. 17 52.73 59. 65
Net cotton cost ' 38. 45 38. 45 38. 45 38. 45
Manufacturing cost_ 14. 34 20.72 14.28 21.20
Labora. ^ _ 7. 50 IL 27 7.45 11. 53
Overhead 4. 34 6.73 4. 34 6. 94
Other . 2.50 2.72 2. 49 2. 73
Taxes6____ .21 .32 .21 .32
Vacation pay ^ .23 .34 .22 .35
Packing materials. _ .97 .97 .97 .97
Freight_-__ 1.09 1.09 1.09 1.09
142 TECHNICAL BULLETIN 1033, tJ. S. DEPf. OF AÓRICÜLTÜRE
TABLE 96.—Mill N: Average cost per pound for specified kinds oj carded
cotton yarn y United States, May 1960 ^—Continued

Item
10s 20s 10s 20s
Proportion of total cost

Total cost of yarn ^ 100.0 100.0 100.0 100 0
Net cotton cost'_ 72.8 65.0 72.9 64. 5
Manufacturing cost 27.2 35.0 27. 1 35. 5
Labor* 14.2 19.0 14. 1 19. 3
Overhead __ 8.2 11. 4 8.3 11 6
Other. . ___ .. 4.8 4.6 4.7 4. 6
Taxes*- .4 .5 .4 6
Vacation pay« .4 .6 .4 .6
Packing materials. _ 1.9 L6 L8 L6
Freight. _ 2. 1 L9 2.1 1. 8
1 All costs are adjusted to 2 shifts of 80 hours per week.

? Discounts and selling expenses are not included.
Í The cofcton averaged Strict Low MiddHng plus in grade and 1^2 inch plus in
len^pth of staple. The price, 34.12 cents per pound, was based on official quota-
tiojîs for cotton, "landed group B mill points," Mar. 30, 1950. This price was
adjusted for waste by multiplying it by 1.127, the net waste multiplier, to give net
cotton cost per pwDund of yarn.
overhead cost.
'^ Social security and old-age benefits which account for 2.8 percent of labor
cost.
« Amounts to 3 percent of labor cost.
TABLE 97.—Mill N and Model mill: Average overhead and labor costs
per pound for 10s hosiery cotton yam y and differences y Lnited StaieSj
May I960'
Cost per pound

Item of cost
Mill N Model mill Difference
Roving:
Overhead _ ^ 0.13 0.06 0. 07
Labor .36 .17 . 19
Total _ - .49 .23 . 26
Overhead _ _ _ _ .36 .37 2 . 01
Labor_ _ _ .26 .24 . 02
Total- _ _ ___ .62 .61 .01
Carding:
Overhead
Labor __
.97
.81 ■:ll 2. 20
. 19
Total _ 1. 78 L79 2 . 01
Drawing:
Overhead .24 .29 2 . 05
Labor_ __ .39 • .37 .02
TotaL. _ __ _ ____ .63 .66 2 . 03
Fly frames:
Overhead- .49 .26 .23
Labor __ _ __ .94 .43 .61
Total _ _ _ 1. 43 . 69 .74
Total roving cost:
Overhead- 2. 19 2. 15 .04
Labor- 2.76 L83 . 93
Total -_ - 4.95 3. 98 . 97
Spinning:
Overhead _ _ L42 L29 .13
Labor _-_ _ _ 2.62 1. 40 L22
TotaL_- _ _ 4.04 2. 69 1.35
Winding:
Overhead .59 .28 .ai
Labor L69 1. 10 .59
TotaL 2. 28 L38 .90

CARDED COTTON YARN AND MEANS OF IMPORT
TABLE 97.—Mill N and Model mill: Average overhead and labor costs
per pound for 10s hosiery cotton yam, and differences, United States,
Cost per pound

Item of cost
MillK. Model mill Difference

Overhead _ 0. 14 0.06 0. 08
Labor _ _ .43 . 17 . 26
Total - -- _ - .57 .23 . 34
Total cost:
Overhead- 4. 34 3.78 . 56
Labor _ 7.50 4.50 3. 00
Total 11. 84 8.28 3. 56
N averaged Strict Low Middling plus in grade and 1^2 inches plus in length of
staple, whereas Middling 1-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill N.
EXPLANATION OF DIFFERENCES IN COSTS, MILL N VS. MODEL MILL, 10S

OVERHEAD.—The overhead cost is 0.56 cent per pound higher than

that for the Model mill even though the Model overhead cost in-
cludes 1.25 cents per pound for depreciation, compared with 0.48
cent per poimd for Mill N. Aside from this item, Mill N is higher
by 0.23 cent for supplies and repairs, and by 1.14 cents on salaries.
LABOR.—There is practically no difference in the average hourly
wage rate for these two mills, but Mill N has a greater shop and
outside payroll, which is partially responsible for the excess labor cost
per pound. This fact is especially true in the card-room preparatory
processes and to some extent in the fly-frame labor cost. This mill
produces a 1.50-hank roving (10- by 5-inch), one-process, while
the Model mill uses 1.00-hank roving (10- by 5-inch), one-process,
and the latter mill has the lower labor cost. Total roving cost is 0.93
cent per pound above that of the Model mill, and the above described
differences contribute to some extent to this difference.
Smaller job sizes for spinners, doffers, and other spinning employees
account for part of the 1.22 cents per pound excess labor cost in the
spinning, but lower production per spindle hour and more expense for
shop and outside labor are also included.
In the winding, the difference in labor cost between the two mills
is 0.59 cent, but the winder tenders are responsible for only 0.15 cent,
so the rest of this amount is due to smaller job sizes for other employees
around the winding and to the higher cost for shop and outside labor.
CARDED GOTTON YARN AND MEANS OF IMPROVEMENT 145
TABLE 98.—Mill N and Model mül: Average overhead and labor costs
per pound Jor 20s hosiery cotton yarn and differencesj United Staies,
May 1950 "^
Cost per pound

Item of cost
Roving:
Overhead 0. 13 0.09 0. 04
Labor __ .36 .21 . 15
Total .49 .30 . 19
Overhead .36 .51 2. 15
Labor ___ .26 .36 2 . 10
Total __' .62 .87 2 . 25
Carding:
Overhead .97 1. 25 2. 28
Labor _ _ . 81 .76 .05
TotaL __ ___ 1. 78 2. 01 2. 23
Drawing:
Overhead _ __ . 24 .32 2.08
Labor . 39 .33 . 06
Total .63 .65 2 . 02
Fly frames r
Overhead- .79 .59 .20
Labor. _ 1.33 .74 .59
TotaL __ _____ 2. 12 L33 . 79
Total roving cost
Overhead _ _ _ 2.49 2.76 2, 27
Labor__ '3. 15 2.40 .75
Total _ _ 5. 64 5. 16 . 48
Spinning:
Overhead 3. 34 3.22 . 12
Labor _ 5. 50 2. 88 2. 62
Total -_ 8.84 6. 10 2. 74
Winding:
Overhead- .76 .53 .23
Labor 2. 19 L57 .62
Total 2.95 2. 10 . 85
See iootnote at end of table.
942794 "*—51- 10
TABLE 98.^—Mill N and^ Model mill: Average overhead and labor costs
per pound Jor 20s hosiery cotton yarn and differencesj United States,
Cost per pound

Item of cost
Packing and shipping: Cents Cents CenU

Overhead- 0. 14 0. 13 0. 01
Labor _ _ _ .43 .20 . 23
TotaL : _ .57 .33 . 24
Total costs:
Overhead- _ 6.73 6.64 .09
Labor _ n.27 7. 05 4. 22
Total _ - 18. 00 13. 69 4. 31
N averaged Strict Iôw Middling plus in grade and 1J^2 inches plus in length of
staple, whereas Middling 1)^2 inch cotton was specified for Model mill.
EXPLANATION OF DIFFERENCES IN COSTS, MILL N VS. MODEL MILL, 20S


tion, amounts to 5.98 cents in Mill N, as compared to 4.53 cents in
the Model mill. The principal reason for this difference is the higher
expense of salaries. Because of new buildings and new machinery
in the Model mill, the depreciation amounts to 1.36 cents per pound
more than for Mill N, which shows, as a net result, that this mill is
only 0.09 cent per pound above the Model mill.
LABOR.—The total labor cost through drawing is 1.82 cents per
pound, compared with 1.66 cents in the Model mill. The fly-frame
cost is 0.59 cent per pound higher than for the Model. Muí N has
only one process of roving, and as it produces approximately the same
hank roving as the Model mill, the difference in cost of 0.59 cent per
pound is caused by the smaller job sizes that these hands have com-
pared with those set up in the Model mill.
Spinning cost per pound is 2.62 cents higher than the Model;
1.18 cents of this is due to the spinners having smaller job sizes. The
remainder of 1.44 cents is due to higher man-hours, for the pounds
produced, for the other employees in this department, compared
with the Model mill.
The winding cost is 0.62 cent per pound higher than in the Model.
The difference is principally due to the fact that the indirect labor,
such as yarn dumpers, checkers, and sweepers are not handling so
many pounds as those set up in the Model miU.
The packing and shipping cost is 0.23 cent per pound higher than
for the Model, which means that the packers are not packing as many
pounds per hour as those set up in the Model mill.
The total labpr cost per pound in Mill N is 4.22 cents a pound
higher than that for the Model mill. The average hourly wage rate
is about the same as in the Model.
TABLE 99.—Mill N and Model mill: Overhead costs per pound and
differencesj by kinds oj yarn, and cost per spindle per week of 80 hours
for Mill N, United States, May 1950 ^
Cost
per
10s hosiery yarn 20s hosiery yam spindle
Item per
week,
Mill N
MillN Model Differ- Model Differ-
mill MillN
ence miU ence

Supplies and repairs _ 1.08 0.85 0.23 1.68 1. 25 0.43 7.10
Power _ _ _ _- .51 .64 2. 13 .80 1.25 2. 45 3. 36
Insurance:
Liability .05 .03 .02 .07 .05 .02 .30
Other .09 . 11 2.02 .14 .18 2.04 .59
Taxes, property .25 . 15 . 10 .39 .25 . 14 1.65
Depreciation .48 1. 25 2. 77 .75 2. 11 2 1.36 3. 15
Fuel _ .04 .05 2.01 .07 .09 2.02 . 28
Other expenses . 17 . 17 0 .27 .35 2.08 1. 15
Salaries, etc_ 1.67 .53 1. 14 2.56 1. 11 1.45 10.84
Total_______ 4.34 3.78 .56 6.73 6.64 .09 28.42

TABLE 100.—Mill N: Summary of standard weekly payroll {two shifts

or 80'hour basis) for the manufacture of carded cotton yarn, by depart-

week Department week
Dollars Dollars
Handling and storage __ 206. 50 Winding 1, 486. 16
Opening and picking. _ 150.44 Twisting- - __ 430. 55
Carding- _ 462. 60 Process A 2 , _ 417. 32
Drawing 219. 49 Process B 2 360. 75
10- by 5-inch frames 403. 80 Packing and shipping. __ 157. 82
8- by 4-inch frames 209. 23
Spinning- 1, 927. 43 Total 6,432.09
costs.
2 These processes were unnamed to avoid revealing the identity of the mill.
148 TECHNICAL BULLETIN 1033, Ü. Ô. DEPT. OF AGRICULTURE
TABLE 101.—Mill N: Standard weekly payroll (two shifts or 80-hour

basis) for the manufacture of carded cotton yarn^ by occupation.
Total pay-
Total hours Wage rate roll per
Occupation per week per hour week

Overseers ^__. 80 143. 00
Cotton trucker 27 .82 22. 14
Waste men 80 .82 65. 60
Card hands 160 .96 153. 60
Oiler___ 40 .82 32. 80
Grinders- 80 1.07 85. 60
Drawing tenders 160 1.00 160. 00
10- by 5-inch tenders _ 160 1. 26 201. 60
8- by 4-inch tenders. - 80 L26 100. 80
Creelers 80 .82 65.60
Fixers 80 .96 76.80
Bobbin men 80 .865 69.20
Week-end cleaning-_ _ 35.00
Spinning:
Second hands 80 L005 80.40
Roll pickers 80 .79 63.20
Oilers and banders 80 .865 69.20
Sweepers 160 . 680 108. 80
Spinners 960 .935 897. 60
Doffers 240 1. 35 324. 00
Cleaning 50.00
Wincüng:
Second hands 80 1. 005 80.40
Yam dumpers 160 .92 147. 20
Yarn checkers 80 .92 73. 60
Sweepers . 80 .68 54. 40
Tangle yam hand_ 40 .71 28.40
1, 120 .90 1, 008. 00
Winder tenders 160 .90 144.00
Twisting:
Overseers 80 88.88
Twister tenders 106 .94 99.64
Creelers 53 .905 47.97
Doffers 159 .905 143. 90
Process A:
Quality control man__ 40 75.00
Machine tenders 106 L40 148. 40
Packers 53 1.40 74.20
Shippers 53 .963 5L04
Labeler 27 L 10 29.70
Process B:
Machine operators 53 L085 57.51
Machine helpers 106 .85 90. 10
Shipping clerk . 40 72.55
Packers __- 80 LOO 80.00
TABLE 101.—Mill N: Standard weekly payroll (two shifts or 80-hour

basis) for the manufacture of carded cotton yarn, by occupationj
United States, May 1960—Continued
Total hours Wage rate Total pay-

Occupation per week per hour roll per
week
Shop and outside: Number Dollars Dollars

Master mechanic 40 102. 39
Mechanics _ _ 120 1. Ö02 144. 24
Electrician 27 1.165 31.46
Carpenter __ _ 27 1. 165 31. 46
Watchmen _ _ _ 80 .79 63. 20
Watchman. __ _ 8 1. 185 9. 48
Shop helpers- _ _ _ __ 53 .79 41.87
Outside hands 53 .735 38. 96
Janitor -- 30 .68 20.40
Stockroom man 40 .92 36. 80
Cotton classer 40 94. 00
Total or average .__w. 6,221 1. 03 6, 432. 09
TABLE 102.—Mill N and Model mill: Operating data and draft pro-
gram, by kinds of carded cotton yam, United Stales, May 1950
Item Unit
Model MiUN Model
MiUN miU
null
Cotton used:
Gradei SLM + M SLM + M
Staple length 2 Inch 1^2 + 1 IH2+ 1
Picker lap _. Ounce. _ 14 14 14 14
Quantity per picker week (40 Pound _ _ 10, 165 11, 850 10, 165 11, 425
hours).
Card sliver Grain 55 55 55 55
hours) _- Pound 363 368 363 368
Finished drawing sliver Grain 55 55 55 55
week (40 hours) Pound 727 595 727 595
Hank roving 1.50 1.00 L50 1.00
Spinning:
front roll 180 187 180 179
hours ^ Pound,- 3.87 4.25 3.87 4. 10

TABLE 102.—Mill N and Model mill: Operating datu and draft

program, by kinds of carded cotton yarn^ United States, May 1950—
Continued
Item Unit
Mill N Model MillN Model
mill mill
Cotton used:
Grade ^ .- SLM + M SLM + M
• Staple length 2 Inch IH2+ 1!^2 1/82 + 1^2
Picker lap Ounce, 14 14 14 14
hours) Pound- 10, 165 9,600 10, 165 9,350
Card sliver Grain- _ 55 55 55 55
hours) Pound- 363 368 363 368
Finished drawing sliver Grain-. 55 55 55 55
week (40 hours) Pound- 727 575 727 575
Slubber (first process):
Hank roving 2.40 2.00 2.40 2.00
Spinning:
front roU 150 148 141 142
Twist multiplier- _ 3.44 3. 50 4. 35 4. 50
hours) Pound 1.65 L 70 L55 1.66
1 Plus (+) indicates slightly higher grade.

MILL O
Mill O is classified as "medium^' (7,000 to 14,000 spindles) in size,
compared with about 10,000 spindles for Model mills. The standard
weekly pay roll of $4,490 is slightly less than the average for the 15
mills surveyed but is higher than that indicated for the Models. It
spins a '^medium'' (4 to 12) number of yam coimtsand data are pre-
sented for 20s and 30s hosiery yams as a basis for comparisons.
expenses, for Mill O, amounting to 57.45 cents for 20s yam and 63.48
cents for 30s yam, are about 3 percent higher than those for Model
mills (table 103). The cotton used averaged about the same in grade
and slightly shorter in staple, and net cotton costs averaged somewhat
lower, than indicated for the Models. Total manufacturing costs,
averaging 18.60 cents per pound for 20s yams and 24.63 cents for 30s
yams, are 16 percent and 17 percent, respectively, higher than for
Model mills. Labor costs are also substantially higher, but overhead
and other manufacturing costs are less. Wage rates averaged sub-
stantially lower, but production of yam per man-hour averaged
about 38 percent less, and labor costs per poimd of yam averaged
more than 45 percent higher than for Model mills.
TABLE 103.—Mill 0: Average cost per pound for specified kinds oj
carded cotton yam, United States, May 1950 ^

Total cost of yarn 2 _ _ 57. 45 100.0 63.48 100. 0
Net cotton cost ^ 38. 85 67.6 38.85 61. 2
Manufacturing cost 18. 60 32.4 24. 63 38.8
Labor * _ _ 10.22 17.8 14. 06 22. 2
Overhead _ _ 6. 15 10.7 8.26 13. 0
Other__- 2.23 3.9 2.31 3. 6
Taxes ^ . 19 .3 .27 . 4
Packing materials. _ .97 1.7 .97 1.5
Freight- 1.07 1.9 1.07 1. 7
1 All costs are adjusted to two shifts or 80 hours per week.

3 The cotton averaged Middling in grade and 1}^2 inches in length of staple.
''landed group B mill points," Mar. 30, 1950. This price was adjusted for waste
pound of yarn.
* Includes all labor on payroU except superintendence, which is included in
overhead cost.
TABLE 104.—Mill 0 and Model mill: Average overhead, and labor costs
per pound jor 20s hosiery cotton yam and differences. United States,
May 1950 '
Cost per pound

Item of cost
MiUO Model mill Difference
Roving:
Overhead- _ _ - 0. 15 0.09 0. 06
Labor .32 .21 . 11
Total- - .47 .30 . 17
Overheads- - .54 .51 .03
Labor- _ _ .65 .36 . 19
Total- _ - L09 .87 .22
gee footnotes at end of table.

152 TíX:JHNICAL BULLETIN 1033, u. s. DEFT, OF AGRICULTURE
TABLE 104.—Mill 0 arid Model mill: Average overhead and labor costs
per pound for 20s hosiery cotton yam and differences, United
States, May 1950—Continued ^
Cost per pound

Item of cost
Mill 0 Model mill Difference
Roving—Continued
Overhead L33 L25 0. 08
Labor _ _ _ _ L 16 .76 . 40
Total 2.49 2.01 . 48
Drawing:
Overhead .30 .32 2. 02
Labor __ .53 .33 . 20
Total .83 .65 . 18

■
Fly frames:
Overhead .54 .59 2. 05
Labor : L2I .74 . 47
Total L75 1. 33 . 42
Total roving cost:

Overhead 2.86 2.76 . 10
Labor ___ 3.77 2.40 1. 37
Total 6.63 5. 16 1. 47
Spinning:
Overhead 2.55 3.22 2. 67
Labor ____ _ __ 3. 82 2. 88 . 94
Total __ ___ 6. 37 6. 10 . 27
Winding:
Overhead-. .68 .53 . 15
Labor 2.46 1.57 . 89
Total 3. 14 2. 10 1. 04

Overhead _ _ .06 . 13 2. 07
Labor _ . 17 .20 2. 03
Total .23 .33 2. 10
Total cost:
Overhead 6. 15 6.64 2. 49
Labor 10.22 7. 05 3. 17
Total 16. 37 13.69 2. 68
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill O
averaged Middling in grade and \}Í2 inches in length of staple, and Middling
l)^2-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill 0.
EXPLANATION OF DIFFERENCES IN COSTS, MILL O VS. MODEL MILL, 20S
OVERHEAD.-—The total overhead cost per pound, without deprecia-

tion, amounts to 5.07 cents, compared with 4.53 cents in the Model mill.
Mill O has a little higher cost for supplies and repairs, and salaries,
but by having a lower depreciation cost, the total overhead cost per
poimd is 0.49 cent per poimd lower than the Model.
LABOR.—^^The total roving cost per pound is 1.37 cents higher than
in the Model mill. The principal reason for this difference is that
Mill O has two processes of roving, compared with one in the Model
miU.
Spinning cost per pound is 0.94 cent higher than in the Model mill,
and the main reason for this difference is that the indirect labor—such
as section men, oilers and banders, roving haulers, and sweepers—is
not handling so many pounds per hour as similar hands are in the
Model.
The winding cost per pound is 0.89 cent higher than the Model mill,
and 0.57 cent of this is due to winder tenders. These tenders' jobs are
affected somewhat by having a smaller spinning bobbin than the Model.
The total labor cost is 3.17 cents per pound higher than that for the
Model mill; the average hourly wage rate is about 8.5 percent below.
This difference in wage rate would accoimt for a difference of about
0.96 cent per pound of yarn in labor cost.
TABLE 105.—Mill 0 and Model mill: Average overhead and labor costs
per pound jor 30s hosiery cotton yam and differences, United States,
May 1950 '
Cost per pound

Item of cost
Roving:
Overhead 0. 15 0.08 0. 07
Labor _ .32 . 18 . 14
Total .47 . 26 . 21
Overhead _ . 54 .60 I 06
Labor __ .55 .33 . 22
Total L09 .93 . 16
Carding :
Overhead L33 L30 . 03
Labor _ L 16 .89 . 27
Total 2. 49 2. 19 . 30
■

154 TECHNICAL BULLETEST 103 3, U. S. DEPT. OF AGRICULTURE
TABLE 105.—Mill 0 and Model mill: Average overhead and labor costs
per pound for 30s hosiery cotton yarn and differences ^ United States j
May 1950—Continued ^
Cost per pound

Item of cost
Roving—Continued
Drawing: , Cents Cents Cents
Overhead 0.30 0.40 2 0. 10
Labor .53 .46 . 07
Total _ .83 .86 2. 03
Fly frames:
Overhead L04 .89 . 15
Labor- 2.32 L06 1. 26
Total _ 3.36 1.95 L 41
Total roving cost:
Overhead _ 3. 36 3.27 . 09
Labor 4.88 2.92 1. 96
Total 8.24 6. 19 2. 05
Spinning:
Overhead 4.02 4.84 2. 82
Labor 6.02 4.22 L80
Total ______ 10. 04 9.06 . 98
Winding:
Overhead . 82 .88 2. 06
Labor _ _ __ __ 2.99 2.09 . 90
Total 3.81 2.97 . 84
Overhead _ .06 . 15 2. 09
Labor. . 17 .21 2. 04
Total .23 .36 2. 13
Total cost:
Overhead 8.06 9. 14 2. 88
Labor 14.06 9.44 4. 62
Totai____ __-_ _ __- _ 22.32 18.58 3.74
1 All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by Mill O
averaged Middling in grade and IJâ inches in length of staple, whereas Middling
1 Ke-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill O.
CARDED CÔTTÔK YARN AND MEANS OF IMPROVEMENT 155
EXPLANATION OF DIFFERENCES IN COSTS, MILL O VS. MODEL MILL, 30S

OVERHEAD.—The Model mill's total overhead cost per pound is

high because of a high depreciation cost on new buildings and equip-
ment, but without depreciation, its overhead cost per pound is 0.44
cent below the similar figure for Mill O. In the latter mill, the
amounts for all insurance and other expense are below the same
items for the Model, but cost of supplies and repairs is higher by
0.55 cent per pound; for power it is higher by 0.17 cent, and for
salaries it is higher by 0.13 cent per pound.
LABOR.—For processes through drawing, labor cost in Mill O
is relatively high because of smaller job sizes and lower machine
productions in the preparatory departments. In addition, this mill
makes a two-process 3.85 hank roving, as compared with a single-
process 3.00 hank roving in the Model miU. These differences cause
Mill O's cost to be 1.96 cents per pound above that of the Model.
In the spinning room, the labor cost per poimd for Mill O is 1.80
cents above that of the Model. Part of this difference occurs because
spinners do not handle so many spindles; some because doffers lift
fewer bobbins, and some because fixers, oilers and banders, roving
men, and sweepers have smaller job loads than are set up in the
Model.
Winder tenders in Mill O tend 50 spindles and in the Model they
tend 68, which accounts for 0.55 cent of the total difference of 0.90
cent in the winding labor costs in tHe two mills. The rest of the
difference is due to smaller job loads for other employees around
the winders than that set up in the Model mill.
The comparison shows that the total difference in labor cost is
4.62 cents per pound of yam. The average wage rate per hour in
Mill O is 10 percent below that of the Model mill. On the basis
of the same average wage rate per hour, the above difference would
be increased by 1.56 cents per poimd.
156 TECHNICAL BULLETEST 1033, U. S. DEPT. OF AGRICULTURE
TABLE 106.—Mül 0 and Model mill: Overhead costs per pound and
differences by kinds of yarn, and cost per spindle per week oj 80 hours
jor Mill 0, VniUd States, May 1950 ^

Cost per
Item per
week,
Model Differ- Model Differ- Mill 0
Mill 0 mill MillO mill
ence ence

Supplies and repairs. 1. 64 L25 0. 39 2.20 1. 65 0. 55 5.40
Power L33 L25 .08 1.79 L62 . 17 4. 39
Insurance :
Liability .08 .05 .03 . 10 .07 .03 .26
Other__ ___ _ .06 . 18 2. 12 .09 .25 2. 16 . 21
Taxes, property .28 .25 .03 .38 .33 .05 .94
Depreciation L08 2. 11 n. 03 1. 44 2. 76 2 1.32 3.55
Fuel _ __ . 09 .09 0 . 13 . 12 .01 . 31
Other expenses . 17 .35 2. 18 .22 .56 2. 34 .55
Salaries, etc L42 L 11 .31 L91 L78 . 13 4.69
Total 6. 15 6.64 3. 49 8.26 9. 14 2.88 20.30

2 Cost for Model mül larger than cost for Mill O.
TABLE 107.—Mill 0: Summary oj standard weekly payroll {2 shifts

or 80-hour basis) for the manufacture of carded cotton yarn, by depart-
Amount per Amount per

Department week Department week
Dollars Dollars
Oüenins: and pickine;__ 192. 21 Winding 1, 02L 17
Carding 407. 44 Packing and shipping, __ 58. 64
Drfl.wincr 186. 00
10- by 5-inch slubbers _ 231. 82 Total 4, 490. 05
8- by 4-inch speeders 515. 74
costs.
TABLE 108.—Mill 0; Standard weekly payroll {2 shifts or 80-hour basis)

for the manufacture oj carded cotton yarn^ by occupation. United Statesj
May 1950
Total Wage Total


Overseer 40 75.00
Opener hands _. 80 0.94 75. 20
Picker tenders- 80 .94 75.20
Card tenders __ 160 .94 150. 40
Card grinder 40 1. 17 46.80
40 1.04 41.60
Card grinder (trainee) 40 .62 24.80
Strippers and sweepers _ 80 .94 75.20
Interdraft tenders. 160 1. 12 179. 20
Speeder tenders 320 1. 10 352. 00
Speeder fixers 80 1.02 81.6a
Roving haulers and sweepers. 80 .90 72.00
Saturday cleaning._. 25.00
Spinning :
Overseer 40 75.00
Section men 80 1.02 Si. 60
Oiler and bander 80 .95 76.00
Roving 80 .90 72.00
Sweepers 80 .80 64. 00
Spinners .. 800 .94 752. 00
Spinner (learner) 40 .75 30.00
Doff ers 320 .95 304.00
Cleaners 240 .87 208. 80
Cleaning stands 10.00
Buffing rolls. 5.00
Saturday cleaning 15.00
Winding:
Section men .. 80 1. 00 80. 00
Bobbin boys 80 .80 64. 00
Sweepers 80 .80 64.00
Winder hands 920 .85 782. 00
Yarn packers 54 52.92
Shop and outside:
Helper. 40 .87 34.80
Yard hands 80 .87 69.60
Scrubber 26^3 .77 20.53
Waste baler 262/8 .87 23. 20
Watchmen 88 .80 70.40
Yard foreman 40 1.02 40.80
Total or average. 4,675 .95 4, 490. 05
TABLE 109.—Mill 0 and Model mill: Operating data and draft program,
by kind of carded cotton yarn, United States, May 1950
Item Unit
Mill O Model Mill O Model
mill mill
Cotton used:
Grade M M M M
Staple length Inch 1/32 1/32 1>Í2 l/l6
Picker lap Ounce . 13. 5 14 13. 5 14
hours) Pound- 9,363 9,600 9,363 11, 850
Card sliver Grain.. 52 55 52 55
hours) Pound. 259 368 259 368
week (40 hours). Pound. 496 575 496 570
Hank roving .90 2.00 1.28 3.00
Speeder (second process):
Spinning:
front roll 162 148 152 136
Twist multiplier 3.35 3.50 3. 50 3.50
hours) Pound- 1.78 1. 70 L 13 L06
MILLR
Mill R is classified as ^'medium'^ (7,000 to 14,000 spindles) in size,
as are the Model mills. The standard weekly payroll of $5,890 is
somewhat larger than the average for the 15 mills sm*veyed and sub-
stantially larger than indicated for the Models. It spins a ^'medium''
(4 to 12) number of yarn counts, and data for 10s and 20s hosiery
yarns are given as a basis for comparison.
expenses, amounting to 52.62 cents for 10s yarns and 57.63 cents for
20s yarns, are about 5 percent more than those indicated for Model
mills (table 110). The cotton used averaged lower in grade and about
the same to somewhat longer in staple ; net cotton costs averaged con-
siderably lower for Mill R, than for Model mills. Total'manufactur-
ing costs, amounting to 14.38 cents per pound for 10s yarns and 19.39
cents for 20s yarns, are 36 percent and 21 percent, respectively, higher
than for the Models. Labor costs are also substantially higher, over-
head costs are somewhat lower, and other manufacturing costs are
slightly higher for Mill R. Wage rates average about 3 percent lower,
production of yarn per man-hour averages more than 50 percent less
for 10s yarn and about 45 percent less for 20s yarn, and labor costs
per pound of yarn average about 100 percent greater for 10s yam and
76 percent greater for 20s yarn, than indicated for Model mills.
Detailed data on costs and related data with explanations of differ-
ences in costs, follow.
TABLE 110.—-Mill R: Average cost per pound for specified kinds oj
carded cotton yarn, united States, May 1960 ^

Total cost of yarn 2_ _ 52.62 100.0 57.63 100. 0
Net cotton cost ^ 38.24 72.7 38.24 66. 4
Manufacturing cost 14.38 27.3 19.39 • 33.6
Labor *_ 9.01 17. 1 12. 45 21. 6
Overhead- 2.83 5.4 4. 24 7. 3
Other 2.54 4.8 2.70 4. 7
Taxes 5__ _ .24 .4 .33 . 6
Vacation pay ß-__„ . 18 .3 .25 . 4
Freight-_ 1.09 2. 1 1.09 1. 9
■

' The cotton averaged Strict Low Middling plus in grade and 1)^2 inches in
length of staple. The price, 33.99 cents per pound, was based on official quo-
tations for cotton, *'landed group B mill points,'* Mar. 30, 1950. This price was
adjusted for waste by multiplying it by 1.125, the net waste multiplier, to give
net cotton cost per pound of yarn.
overhead cost.
TABLE 111.—MiU R and Model mill: Average overhead and labor costs
per pound for 10s hosiery cotton yarn and differences. United States,
May 1950'
Cost per pound
Item of cost
MillR Model mill Difiference
Roving:
Overhead- __-__- 0.06 0.06 0
Labor - _ .34 . 17 • . 17
Total .40 .23 . 17

OMerhead -_ .29 .37 2. 08
Labor .41 .24 . 17
Total _ .70 .61 .09
Carding:
Overhead .73 1. 17 2.44
Labor L06 .62 .44
Total- _ - L79 1.79 0

TABLE 111.—Mill R and Model miU: Average overhead and labor costs
May 1960^—Continued
Cost per pound

Item of cost
MülR Model mill Difference
Roving—Continued
Overhead 0. 18 0.29 2 0. 11
Labor .35 .37 2. 02
Total __ .53 .66 2. 13
Fly frames:
Overhead .38 .26 . 12
Labor- 1.44 .43 1. 01
Total L82 .69 1. 13
Total roving cost:
Overhead 1. 64 2. 15 3. 51
Labor 3.60 L83 1. 77
Total 5. 24 3.98 1. 26
Spinning:
Overhead .80 1. 29 2 49
Labor __ 2.53 L40 L 13
Total 3.33 2.69 . 64
Winding:
Overhead- .33 .28 . 05
Labor _ 2. 59 L 10 1. 49
Total ___ ___ 2. 92 L38 1. 54
Overhead .06 .06 0
Labor .29 . 17 . 12
Total- .35 .23 . 12
Total cost:
Overhead 2.83 3.78 2. 95
Labor _ _ 9.01 4.50 4. 51
Total n. 84 8.28 3 56
R averaged Strict Low Middling plus in grade and 1J^2 inches in length of staple,
whereas Middling 1-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill R.
EXPLANATION OF DIFFéRENCES IN COSTS, MILL R VS. MODEL MILL, lOs
HOSIERY YARN (TABLE Ul)
OVERHEAD.—The total overhead cost per pound is 0.95 cent below

the comparable figure for the Model mul, and without depreciation
costs per pound, it is still 0.09 cent below that of the Model.
LABOR.—The average hourly rate is below that of the Model mul,
but again, shop and outside expenses are higher than in the Model
and are partly responsible for excess department labor costs. In the
processes through drawing, labor cost for Mill R is 0.76 cent per pound
of yarn higher than for the same processes in the Model, and most of
this amount is due to smaller job sizes and lower machine productions
in picking and carding. In the fly frames, the excess labor cost is
1.01 cents per pound, mostly because Mill R makes a 2.20 hank roving
(one process), while the Model mill makes 1.00 hank roving (one
process).
In spinning, small job sizes and lower spindle productions contribute
to the excess of 1.13 cents per pound in Mill R's labor cost over that
of the Model mill. The expense for shop and yard is also partly
responsible for this difference.
There is a difference of 1.49 cents per pound in the winding labor
costs for the two muls. Part of this difference is due to bobbin size,
as Mul R has a 2}^-inch ring, whereas the Model mill has 2}^-inch
rings; part is due to the higher cost for shop and yard expense and to
smaller job sizes and lower machine productions in Mill R.
The total difference in labor cost in the two muls is 4.51 cents per
pound, but the average hourly wage rate is 3.13 percent lower than
that of the Model. On the basis of the same average hourly wage
rate, the above difference would be increased by 0.29 cent per pound.
TABLE 112.—Mill R and Model mul: Average overhead and labor costs
May 1950'
Cost per pound

Item of cost
MUIR Model mill Difference
Roving:
Overhead 0.06 0.09 3 0. 03
Labor .34 .21 . 13
TotaL .40 .30 . 10
Overhead .29 .51 3. 22
Labor .41 .36 . 05
Total-__ .70 .87 2. 17
942794«~51- -11
162 TECHNICAL BÜLLETtNT 1033, Ü. Ö. DEFT. OF AGRICULTURE
TABLE 112.—Mill B and Model mill: Average overhead and labor costs
per pound Jor 20s hosiery cotton yarn and differences-, United States,
Cost per pound

. Item of cost
MillR Model mill Difference
Roving—Continued
Overhead 0.73 L25 3 0. 52
Labor. _ L06 .76 . 30
Total- 1. 79 2. 10 2. 22
Drawing:
Overhead . 18 .32 3. 14
Labor __ _ .35 .33 . 02
Total .53 .65 3. 12
Ply frames:
Overhead .38 .59 3. 21
Labor L44 .74 . 70
Total L82 1. 33 . 49
Total roving cost:
Overhead L64 2.76 2 1, 12
Labor. _ _ 3.60 2. 40 1. 20
Total 5.24 5. 16 . 08
Spinning:
Overhead 2. 10 3.22 2 1. 12
Labor _ __ 5. 08 2. 88 2. 20
Total- - 7. 18 6. 10 1. 08
Winding:
Overhead-_ . 44 .53 2 09
Labor _- 3.48 L57 1. 91
Total - __- - 3.92 2. 10 1 82
Overhead _- .06 . 13 2^ 07
Labor- .29 .20 . 09
Total .35 .33 02
Total cost:
Overhead _ 4.24 6.64 2 2 40
Labor 12.45 7.05 5 40
Total 16.69 13.69 3 00
R averaged Strict Low Middling plus in grade and 1)^2 inches in length of staple,
whereas Middling lj^2-inch cotton was specified for Model mill.
EXPLANATION OF DIFFERENCES IN COSTS, MILL R VS. MODEL MILL, 20s
tion, in Mill R is 0.87 cent lower than the Model mill, which is princi-
pally because of lower power and salary expense.
LABOR.—The total roving cost per pound is 1.20 cents higher than
for the Model mill. As the processes and hank roving produced are
practically the same for these mills, the principal reasons for the differ-
ence in cost are the lower productions per machine hour and pounds
per hour handled by the employees for mill R, compared with those
set up in the Model.
The spinning cost per pound is 2.20 cents per pound higher than
for the Model mill; of this difference only 0.49 cent is for spinners and
0.15 cent for doifers because indirect employees, such as section men,
sweepers, oilers, and roving haulers are not handling so many pounds
per hour as are indicated for similar hands in the Model.
The winding cost per pound is 1.91 cents higher than in the Model
mill, of which 0.88 cent is due to winder tenders having smaller job
sizes than those set up in the Model. The rest of the difference is due
to the fact that the indirect labor (such as section men, yam haulers,
and sweepers) are not handling so many pounds as those set up in the
Model.
The total labor cost is 5.40 cents per pound of yam higher than for
the Model mill. The average hourly wage rate in this mill is about
3 percent below that for the Model mill and this difference would
amount to about 0.39 cent per pound of yam.
TABLE 113.—Mill R and Model mill: Overhead costs per pound and
differences y by kinds of yam, and cost per spindle per week of 80 hours
for Mill Ä, United States, May 1950 ^

Cost per
10s hosiery yarn 20s hosiery yarn spindlte
Item per
week.
Mill Model Differ- MiU Model Differ- MülR
R mill ence R mül ence
Cents Cents Cents' Cents' Cents Cents Cents

Supplies and repairs. 0.97 0.85 0. 12 1.45 1.25 0.20 5.60
Power .43 .64 2.21 .65 1.25 2.60 2. 50
Insurance:
Liability .12 .03 .09 .19 .05 . 14 • .72
Other .05 .11 2.06 .07 . 18 2. 11 . 28
Taxes, property . 12 .15 2.03 . 19 .25 2.06 .74
Depreciation .39 1.25 2.86 .58 2.11 2 1.53 2.26
Fuel .03 .05 2.02 .04 .09 2.05 . 17
Other expenses . 15 .17 2.02 .22 .35 2. 13 .85
Salaries, etc .57 .53 .04 .85 1. 11 2.26 3.27
Total 2.83 3.78 2.95 4.24 6.64 2 2.40 16. 39
1 All cQsts are adjusted to 2 shifts or 80 hours per week.

TABLE 114.—Mül R: Summary oj standard weekly payroll {2 shifts or

80-hour basis) for the manufacture of carded cotton yam, by depart-

week week
Dollars Dollars
Handling and storage 182. 72 Winding ^ 1, 622. 94
Opening and picking 221. 65 Process X 2 92.05
Carding 574.29 Packing and shipping 155. 48
T)rawinff 187. 76
Fly frames 812. 62 Total 5, 889. 53
Süinnine __ 2, 040. 02
costs.
2 This process was unnamed to avoid revealing the identity of the mill.
TABLE 115.—Mill R: Standard weekly payroll {2 shifts or 80-hour basis)

for the manufacture of carded cotton yam, by occupation, United
States, May 1950'
Total Wage Total

Carding: . Number Dollars Dollars

Overseer 48 76. 96
46 66. 15
Cotton opener hand 40 0.94 37. 60
Pick tenders 142 . 94 133. 48
Card tenders 284 .94 266. 96
Section foremen 95 1.20 114. 00
Card grinders 95 L27 120. 65
• Card strippers and sweepers 142 .94 133. 48
284 1.05 299. 73
Roving frame tenders 142 1.05 149. 87
Roving frame doffers 142 1.05 149.10
Spinning:
Section foremen 80 1.20 96.00
Sweepers 80 .94 75.20
Oilers 80 .94 75.20
Roving haulers 80 9.94 75.20
Doffers ^ 320 L08 347. 76
Spinners^ 880 .94 827. 20
Cleaners 320 .94 300. 80
Winding:
Overseer 48 88.40
Section foremen 80 1 20 96.00
Machine tenders 80 .94 75.20
Yarn haulers 160 .94 150. 40
Yarn packers 80 .94 75.20
Sweepers 80 .94 75.20
Yarn weigher.. 40 1.03 41. 20
Winder tenders 1,360 .98 1, 331. 10
TABLE 115.—Mill R: Standard weekly payroll (2 shifts or 80-hour
basis) for the manufacture of carded cotton y am, by occupation, United
Total Wage Total

Machine shop: Number Dollars Dollars

Machinist 40 1.30 52.00
Helper 40 .94 37. 60
Watchmen 80 .94 75.20
Watchman 13 .94 12.22
Scrubber. 40 .75 30.00
40 .94 37.60
Outside:
Cotton weigher. ^_ 40 1.20 48. 00
40 .94 37.60
Truck driver 40 .75 30.00
Yard hands 80 .75 60. 00
Carpenter _- 40 1.30 52.00
Total or average 5,863 1.00 5, 889. 53
TABLE 116.—Mill R and Model mill: Operating data and draft program,
by kind of carded cotton yam, United States, May 1950
10s hosiery yarn 20s hosiery yam
Item Unit
MiUR Model MiUR Model
mül mill
Cotton used:
Grade » SLM + M SLM + M
Staple length Inch 1}Í2 1 1^2 IH2
Picker lap Ounce. _. 14 14 14 14
hours) Pounds.. 8, 138 11, 850 8,138 9,600
hours) Pound._ 283 368 283 368
Finished drawing sUver Grain 56.5 55 56. 5 55
week (40 hours) Pound._ 485 595 485 575
Slubber (First process) : Hank
roving 2.20 1.00 2.20 2.00
Spinning
front roll 185 187 138 148
Twist multiplier _ _. 3.25 3.50 3.00 3.50
hours) Pound 4.06 4.25 1.55 1.70
Plus (+) indicates slightly higher grade.

MILLS
Mill S is a small plant with less than 7,000 spindles, compared with
about 10,000 spindles indicated for Model Mills. The standard
weekly pay roll of $2,801 is about 56 percent of the average for the
15 mills suryeyed and about 30 percent less than that indicated for
the Model roill for 10s yam. It spins a medium (4 to 12) number of
yarn counts and data for 10s hosiery yarn are given as a basis for
comparison. .
Total costs per poimd of yarn, exclusive of discounts and selling
expenses, averaging 53.34 cents for 10s yarns, are 6 percent more
than those indicated for Model mills (table 117). The cotton used
was lower in grade and shorter in staple, and net cotton costs averaged
3.31 cents per pound, or about 8 percent lower than for the Models.
Total manufacturing costs averaging 17.13 cents per pound for 10s
yarns are 6.53 cents, or almost 62 percent greater, than for Model
mills. Labor costs are substantiaUy higher, overhead costs are
somewhat less, and other manufacturing costs are slightly greater
than for the Models. Wage rates averaged about 4 percent higher,
production of yarn per hour of man labor averaged 58 percent less,
and labor cost per pound of yam averaged 149 percent more than
indicated for the Model.
TABLE 117.—Mill S: Average cost per pound for specified kinds of

carded cotton yam. United States, May 1950 ^
Item 10s hosiery yarn 10s warp yarn

Total cost of yarn 2 * _ 53. 09 100. 0 53. 60 100. 0
Net cotton cost ^ 36.21 68.2 36.21 67 6
Manufacturing cost 16. 88 31. 8 17.39 32.4
Labor * 11.00 20.7 11.34 21. 2
Overhead __ 3.36 6.3 3. 51 6. 5
Other 2.52 48 2.54 4 7
Taxes ^ _ .23 .4 .24 . 5
Vacation pay ^ .22 .4 .23 .4
Freight 1.04 2.0 1.04 1. 9

5 The cotton avâged Middling minus in grade and ^^^6 inch plus in length
of staple. The price, 32.24 cents per pound was based on official quotations
for cotton, "landed group B mill points," Mar. 30, 1950. This price was ad-
justed for waste by multiplying it by 1.123, the net waste multipher, to give net
cotton cost per pound of yarn.
overhead cost.
^ Social security and old-age benefits which account for 2.1 percent of labpr cost.
TABLE IIS,^MUl S and Model mill: Average overhead and labor costs
per pound for 10s hosiery cotton yarn and dijfferences, United States^
May 1950 '
Cost per pound

Item of cost
Mills Model mill Difference
Roving:
Overhead 0.06 0.06 0.
Labor __ __ .25 . 17 .^08
Total __ . .31 .23 . 08

Overhead .30 .37 2. 07
Labor _ .54 .24 .30
Total __ .84 .61 . 23
Carding:
Overhead .75 L 17 2. 42
Labor _ L23 .62 .61
Total__ __ ^ L98 1.79 . 19
Drawing:
Overhead .29 .29 0
Labor _ ___ .97 .37 . 60
Total - L26 .66 . 60
Fly frame:
Overhead ^__ . 1& .26 2 , 08
Labor .59 .43 . 16
Total .77 .69 . 08
Total roving cost:

Overhead L 58 2. 15 2.^
Labor __ __ _ _ 3.58 L83 1. 75
Total _ 5. 16 3.98 L 18
Spinning:
Overhead-^ L 17 1.29 2. 12
Labor _ 3.60 L40 2. 20
Total - - 4. 77 2. 69 2. 08
Winding:
Overhead __»_ .52 .28 .24
Labor _ _ 3.33 . L 10 2.23
Total - --- 3.85 L38 2.47

168 TECHNICAL BULLETIN 1033, U. S. DEPT. OF AGRICULTURE..
TABLE 118.—Mill S and Model mill: Average overhead and labor costs
per pound for 10s hosiery cotton yarn and differences^ United States^
May 1950^—Contmued
Cost per pound

Item of cost
Mill S Model mill Difference

Overhead 0. 09 0. 06 0. 03
Labor ^___ _________ .49 . 17 . 32
Total . . 58 .23 . 35
Total cost:
Overhead _ _ _ 3. 36 3.78 2 . 42
Labor n. 00 4.50 6. 50
Total 14.36 8.28 6.08
Mill S averaged Middling minus in grade and ^ê inch plus in length of staple,
whereas Middling 1-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill S.
EXPLANATION OF DIFFERENCES IN COSTS, MILL S vs. MODEL MILL, 10S

OVERHEAD.—The overhead cost per pound for mill S is 0.42 cent

below that of the Model mill, but without depreciation expenses it
would be 0.47 cent a pound above that of the Model.
LABOR.—Some of the 6.50 cents a pound différence in labor costs
for the two mills is accounted for by a 3.9 percent higher average
hourly wage rate, and by a greater shop and yard expense in mill S
than for the Model.
In.the card room there is a difference of 1.75 cents per pound in the
rQving cost, even though both mills make a 1.00-hank roving, one-
process, on 10- by 5-inch slubbers. Therefore, some of this difference
is due to smaller job sizes, and lower machine productions.
The same thing is true in the spinning where there is a difference
of 2.20 cents per pound, most of which is due to smaller job sizes, and
lower spindle production.
Of the total difference in winding costs of 2.23 cents per pounds
1.49 cents are in the cost for direct winding labor, a small part of
which is in wages, but most of which is due to lower spindle produc-
tion. The spinning ring in Mill S is 2}^ inches, and in the Model it is
2K inches. The rest of this total difference in labor cost is mostly
due to smaller job sizes for other employees around the winders.
In packing and shipping the difference of 0.32 cent per pound is
mostly due to lower poimds per packer hand.
On the basis of the same average hourly wage rate in the two mills,
the 6.50 cents per pound difference in labor cost would be reduced
by 0.41 cent.
TABLE 119.—MiU S and Model mill: Overhead cost per pound and
differences for 10s hosiery yam, and cost per spindle per week oj 80
hours jor Mill S, United States, May 1950^
Cost per pound

Cost per
Item spindle
Model Differ- per week,
Mills mill. ence Milis

Supplies and repairs. 1.04 0.85 0. 19 6.84
Power .66 .64 .02 4. 32
Insurance :
Liability .09 .03 .06 .57
Other . 10 . 11 2.01 .68
Taxes, property .22 . 15 .07 1.44
Depreciation .36 1.25 2.89 2.38
Fuel .09 .05 .04 .60
Other expenses . 13 . 17 2.04 .87
Salaries, etc. .67 .53 . 14 4.36
Total- 3.36 3.78 2.42 22.06

2 Costs for Model mill larger than cost for Mill S.
TABLE 120.—Mill S: Summary oj standard weekly payroll (2 shifts or

80'hour basis) jor the manuja^ture oj carded cotton yam, by depart-
ments. United States, May 1950 ^

week Department week
Dollars Dollars
8-inch by 4-inch speed-
Handling and storage 57.54 ers. 111 42
Opening and picking. __ 123. 31 Spinning 1, 003. 93
Carding ._ _ _ ._ 283. 65 WiTiHing 766 06
Drawing.. 222. 69 Packing and shipping.__ 111 65
10-inch by 5-inch slub-
bers 121. 17 Total 2 801 42
costs.
TABLE 121.—Mill S: Standard weekly payroll {2 shifts or 80-hour

basis) for the manufacture of carded cotton yarn, by occupation,
Total Wage Total


Overseer 40 1.55 62. 00
Picker tenders 80 .98 78.40
Card grinder 40 L 15 46.00
40 L 10 44.00
Card hands- 80 1.08 86.40
Oiler____ 40 L 10 44. 00
Sweeper and oiler 40 L 10 44.00
Drawing hands 160 L 12 179. 20
Slubber hands 80 1.08 86.40
Speeder hands _. 80 r98 78.40
Sweeper 40 .94 37.60
Spinning:
Overseer 40 1.55 62.00
Doffers_ 240 1.04 249. 60
Spinners
160 1. 09875 175. 80
240 .9975 239. 40
Roving hand 40 .94 37. 60
Roving hand . 40 .99 39. 60
40 .94 37.60
Filling hand 40 .99 39.60
Fixer 40 L04 41. 60
Second hand 40 L 15 46. 00
Spare hands 80 1.04 83. 20
Winding and packing:
Shipper 27 1. 04 28. 08
Packers 54 .98 52. 92
Packer 27 . 94 25.38
Bobbin hands and sweepers 80 .94 75.20
Winder tenders 480 1. 195 573. 60
Outside :
27 1.08 29. 16
Yard hand 27 .94 25.38
Clerk 40 1. 13 45.20
Scrubber 27 .94 25.38
Watchmen . 94 82.72
Total or average 2,597 L08 2, 801. 42

TABLE 122.—Mül S and Model mill: Operating data and draft program,
hy kind of carded cotton yarn. United States, May 1960
Item Unit
Mills Model Mill S Model
mill mill
Cotton used:
Gradei-._ M- ' M M- M
Staple length 2 __. Inch--. 1 1^6 + 1
Picker lap Ounce. 14 14 14 14
hours) Pound- 12, 305 11, 850 12, 305 11, 425
Card sliver Grain.. 56 55 56 55
hours) Pound- 405 368 405 368
Quantity per finished delivery
week (40 hours) ___. Pound- 733 595 733 595
Slubber (first process):
Hank roving. 1.00 1.00 1.00 1.00
Spinning :
front roll 190 187 166 179
hours) - Pound-- 3.86 4.25 3.40 4. 10

MILLT
Mill T is a small plant with less than 7,000 spindles, compared with
about 10,000 spindles for the Model mill. The standard weekly pay
roll of $3,745 is about 25 percent less than the average for the 15 sur-
veyed mills and somewhat larger than the average indicß,ted for the
Models. It spins a ^^medium'' (4 to 12) number of yam counts and
data for 10s and 20s hosiery yarns are given as a basis for comparison.
expenses, for Mill T, amounting to 54.98 cents for 10s yarns and
59.22 cents for 20s yarns, are almost 10 percent higher for 10s and
almost 6 percent higher for 20s hosiery yams than those indicated
for Model mills (table 123). The cotton used averaged slightly
higher in grade and considerably shorter in staple, and net cotton
costs averaged 2.54 cents per pound, or about 7 percent, lower than
indicated for the Models. Total manufacturing costs, amounting to
17.78 cents per pound for 10s yams and 22.04 cents for 20s yarns, are
almost 69 percent and 37 percent, respectively, higher than for Model
MiUs. Most of these differences are accounted for by differences in
labor costs. Overhead costs average about the same to somewhat
lower, and other manufacturing costs are somewhat higher, than for
Models. Wage rates averaged more than 4 percent higher, produc-
tion of yam per hour of man labor averaged more than 50 percent
lower, and labor cost per pound of yam averaged more than 100
percent greater, than indicated for Model mills.

TABLE 123.—Mill T: Average cost per pound for specified kinds of
carded cotton yam, United States^ May 1950 ^

Total cost of yarn 2 :_^ 54.96 100.0 59.22 100.0
Net cotton cost '__ 37. 18 67.6 37. 18 62. 8
Manufacturing cost 17. 78 32.4 22.04 37.2
Labor *__ 11.37 20.7 14. 01 23. 7
Overhead '.- _ _ 3.78 6.9 5.30 8. 9
Other _ __- __ _____ 2.63 4.8 2.73 4. 6
Taxes« .__ __ .24 .4 .29 . 5
Vacation pay ^ .23 .4 .28 .5
Packing materials. _ L 12 2. 1 L 12 L9
Freight--_ __ _ __ 1.04 1.9 L04 1. 7
1 AU costs are adjusted to 2 shifts or 80 hours per week.

5 The cotton averaged slightly higher in grade than Middling and *^6 inch in
length of staple. The price, 34.17 cents per pound, was based on official quota-
tions for cotton, ^'landed group B mill points," Mar. 30, 1950. The price was
adjusted for waste by multiplying it by 1.088, the net waste multiplier, to give
net cotton cost per pound of yarn.
overhead cost.
« Social security and old-age benefits which account for 2.1 percent of labor cost.
TABLE 124.—Mill T and Model miU: Average overhead and labor costs
per pound for 10s hosiery cotton yarn and differences ^ United States,
Mayl950^
Cost per pound

Item of cost
MillT Model mill Difference
Roving:
Handling and Storage: Cents CenU Cents
Overhead _ 0.04 0.06 «0.02
Labor * .21 . 17 .04
Total _ ___- .25 .23 . 02
Overhead _ _ _ .38 .37 .01
Labor .34 .24 . 10
Total - _____ .72 .61 . 11

CARDED COTTON YARN AND MEANS OF IMÎ>ROVEMËNT 173
TABLE 124.—Mill T and Model mill: Average overhead and labor costs
per pound Jor 10s hosiery cotton yam and differences, United States,
Cost per pound

Item of cost
Mill T Model mill Difference
Roving—Continued
Overhead -- - 0.84 L 17 2 0.33
Labor __ ^ L07 .62 .45
Total . - _ 1.91 1.79 .12
Drawing:
Overhead .28 .29 ».01
Lflibor __ - -_ .78 .37 .41
Total __ _ _ 1.06 .66 .40
Fly frames:
Overhead ______ __ .62 .26 .36
Labor __ _ __ _ __ 2.29 .43 1.86
Total _ 2.91 .69 2. 22
Total roving cost:
Overhead 2. 16 2. 15 .01
Labor 4. 69 1.83 2.86
Total - - 6.85 3.98 2.87
Spinning:
Overhead __ - __ _ 1. 10 1.29 2. 19
Labor _ _ 3.77 1.40 2.37
Total - _ -_- --- -_ --_ 4.87 2.69 2. 18
Winding:
Overhead _ .47 .28 . 19
Labor 2. 63 1. 10 1. 53
Total - -- _- -_ 3. 10 1.38 1. 72
Overhead .05 .06 2.01
Labor _ _____ .28 .17 . 11
Total - _ -_ .33 .23 . 10
Total cost:
Overhead _ _ __ 3.78 3.78 0
Labor_ _ _ _ _ _ _ _ 11.37 4.50 6.87
Total - - - 15. 15 8.28 6.87
T averaged Middling plus in grade and ^ê inch in length of staple, whereas
MiddUng 1-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill T.
174 TECHNICAL BULLETIN 1033^ U. S. DEPT. OF AGRICULTURE
EXPLANATION OF DIFFERENCES IN COSTS, MILL T VS. MODEL MILL, 10S

OVERHEAD.—In MUl T the cost per pound for depreciation is 0.58
cent below that for the Model mill, but the cost per pound for other
items of overhead (net) is 0.58 cent above the similar figure for the
Model miH. Most of the latter difference is in salaries.
LABOR.—The average hourly wage rate in Mill T is 4.5 percent above
and the expense for shop and yard is higher than the Model. Both
of these items contribute to higher labor costs.
In the preparatory departments through drawing, smaller job sizes
and lower machine productions are responsible for most of the dif-
ference in labor costs of 1.00 cent per poimd. Ou the fly frames,
Mill T makes a two-process, 2.00 hank-roving, on 8- by SK-inch frames,
whereas the Model mill makes one-process, 1.00-hank roving, on
10- by 5-inch frames. This fact accounts for much of the difference
in labor costs of 1.86 cents per pound of the fly frames, but smaller
job sizes for other employees around the frames are also responsible
for some of this difference.
The difference in labor costs for spinning in the two mills is 2.37
cents a pound. Spindle production per hour is better than in the
Model mill, so aside from the effect of wages, and shop and outside
expense, this difference is due to smaller job sizes, such as the spinners
handling fewer sides, the doffers lifting fewer bobbins, and smaller
job-sizes for other employees around the frames.
The yarn is spun on a large ring in MiU T, so smaUer job sizes and
lower productions per machine hour are responsible for most of the
difference in winding labor costs of 1.53 cents per pound.
The present total difference in labor costs for this yarn in the two
mills is 6.87 cents per pound, but it would be 0.50 cent lower if the
miUs had the same average hourly wage rate.
TABLE 125.—Mill T and Model mill: Average overhead and labor costs
per pound for 20s hosiery cotton yarn and differences, united States,
May 1950^'
Cost per pound

Item of cost
Mill T Model mill Difiference
Roving:
Overhead ._ 0.04 0.09 2 0. 05
Labor .21 . 21 0
Total _ _ - .25 .30 2.05

Overheac .38 . 51 2. 13
Labor _ .34 .36 2.02
Total _- - .72 .87 2. 15

TABLE 125,—Mill T and Model mill: Average overhead and labor costs
per pound jor 20s hosiery cotton yarn and dijfferences, United States,
Cost per pound

Item of cost
MiUT Model mill Difference
Roving—Continued
Overhead _ _ _- 0.84 1. 25 2 0. 41
Labor L07 .76 . 31
Total -_- _-- - 1. 91 2. 01 2 . 10
Drawing:
Overhead _ .28 .32 2. 04
Labor . 78- .33 .45
Total --- - 1.06 .65 .41
Fly frames:
Overhead - .70 .59 .11
Labor _ ._ _ 2. 56 .74 L 82
Total -- - 3.26 L33 1. 93
Total roving cost:
Overhead - 2. 24 2.76 2 . 52
Labor __ _ 4.96 2.40 2. 56
Total -- --- - - 7.20 5. 16 2. 04
Spinning:
Overhead- _ - 2.54 3.22 ,2 . 68
Labor_ __ __ 6. 14 2.88 3. 26
Total 8.68 6. 10 2. 58
Winding:
Overhead - _ .47 .53 2. 06
Labor _ _ __ 2. 63 1.57 1.06
Total _____ 3. 10 2. 10 1. 00
Overhead _ .05 . 13 2.08
Labor _ .28 . 20 .08
Total __-_ .33 .33 0
Total cost:
Overhead 5. 30 6. 64 2 1, 34
Labor_ _ 14.01 7.05 6.96
Total ^ _ _ 19.31 13. 69 5. 62
T averaged MiddHng plus in grade and ^^le inch in length of staple, whereas
Middling l}i2-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill T,
EXPLANATION OF DIFFERENCES IN COSTS, MILL T VS. MODEL MILL, 20S


tion, amounts to 4.36 cents in Mill T and 4.53 cents in the Model mill^—
a favorable comparison. Because of new buildings, new machinery,
etc. in the Model, the depreciation is 1.17 cents per pound more than
for Mill T, which shows as a net result that this mill has a 1.34 cents
per poimd lower total overhead cost than the Model.
LABOR.—The carding and drawing costs per pound are 0.31 cent
and 0.45 cent, respectively, higher than for the Model. The chief
reason for these differences is that the employees on these machines are
not handling as many pounds as those set up in the Model mill.
On the fly frames, cost per pound is 1.82 cents higher than for the
Model. The principal reason is that Mill T has two processes of
roving, compared with one process in the Model.
The spinning cost per pound is 3.26 cents higher than the Model mill,
of which 0.87 cent is due to spinners, 0.73 cent is due to doffers, and
1^6 cents is for the indirect labor. The reasons for these differences
are that spindles per spinner and the pounds handled per hour for the
other employees in this department are lower than those set up in the
Model.
Winding cost is 1.06 cents per poimd higher than for the Model mill,
largely because the winder tenders are not winding so many pounds
per hour as those set up in the Model.
The total labor cost per pound is 6.9d cents per pound higher than
that for the Model mill and the average hourly rate is about 4.62
percent higher. This difference in wage rate would amount to about
0.62 cent per pound of yarn.
CARDED COTTON YARN AND MEANS OF. IMPROVEMENT 177
TABLE 126.—Mill T and Model mill: Overhead costs per pound and
dißerenê, by kinds oj yam, and cost per spindle per week of 80 hours
for MiM r, United States, May 1950 '

Cost per
10s hosiery yam 20s hosiery yam spincfle
Item per
Mill T
MülT Model Differ- MillT Model Differ-
mill ence mül ence
.Cents Cents Cents Cents Cents Cents Cents

Supplies and repairs. 0.94 0.85 0.09 1.32 1.25 0.07 5.55
Power .64 .64 0 .90 1.25 2.35 3. 80
Insurance:
Liability. .08 .03 .05 . 11 .05 .06 .46
Other .09 . 11 2.02 . 13 . 18 2.05 # . 56
Taxes, property . 11 . 15 2.04 .15 .25 2. 10 .63
Depreciation .67 1.25 2.58 .94 2. 11 2 1. 17 3.95
Fuel - . 10 .05 .05 . 14 .09 .05 .60
Other expenses —.-- . 19 . 17 .02 .27 .35 2.08 1. 12
Salaries, etc .96 .53 .43 1.34 1. 11 .23 5.69
Total ' 3.78 3.78 0 5.30 6.64 2 1.34 22.36

2 Cost for Model mill larger than cost for Mill T.
TABLE 127.—Mill T: Summary of standard weekly payroll {two shifts or

80-hours baîs) for the manufax^ture of carded cotton yam, by depart-
Amount Amount
D,epartment per week Department per week
Dollars Dollars
Opening and picking 96. 17 Winding 735.89
Carding _ _ -_ 299. 62 Packing and shipping 77. 40
Drawinff 218. 03
10-by 5-inch frames. _ 240. 06 Total 3, 744. 78
8- by 3}4-inch frames 451. 02
1 Labor costs not applicable to single yams were omitted in figuring detailed
costs.
9427 W—51- -X2

TABLE 128.—Mill T: Standard weekly payroll {2 shifts or 80-hour baîs)

jor the manufacture of carded cotton yam, by occupation y United States,
May 1960
Total Wage Total


Card grinder — 40 1. 15 46.00
40 L 13 45.20
Fixers 80 L 13 90.40
Oilers and spare hands 80 .1. 13 90.40
Sweepers and roving hands 80 .96 76.80
Picker tenders 53/3 LOO 53.34
Drawing hands 80 LOI 80.80
80 .94 75.20
Card hands 160 1.00 160. 00
SluDber hands 80 1. 29 103. 20
Speeder hands 240 L08 259. 20
Spinning and winding:
Second hand 40 L 15 46.00
Oilers and fixers 80 1. 13 90. 40
Yarn wrappers 80 L 10 88.00
Sweepers- _ 80 .94 75.20
Doffers' : 320 L065 340. 80
Spinners 640 L 0125 648. 00
Spare hands 80 1. 0125 81.00
Cleaners 80 L 0125 81.00
Winder hands 560 L 1275 631. 40
Shop and outside:
Truck driver 27 L 13 30. 51
Clerk 40 54. 40
Watchmen 88 .94 82. 72
Yard hand 27 .94 25. 38
Carpenter 27 L 15 31. 05
Scrubber 27 .94 25.38
Total or average 3,449 L09 3, 744. 78
TABLE 129.—Mill T and Model mill: Operating data and draft 'program,
by kind oj carded cotton yarn, United States y May 1950
10s hosiery yarn 20s hosiery yam

Item Unit
MillT Model MillT Model
mill mill
Cotton used:
Gradei M+ M M+ M
Staple length Inch 1 IH2
Picker lap Ounce 14 14 14 14
hours) Pound--. 11, 238 11, 850 11, 238 9,600
hours) Pound--. 357 368 357 368
Finished drawing sliver Grain 55 55 55 55
week (40 hours) Pound-_. 549 595 549 575.
Hank roving -.95 1.00 .95 2.00
Speeder (second process):
Hank roving ■--. 2.00 2.40
Spinning:
front roll - 200 187 169 148
hours) Pound- 4. 41 4.25 1.91 1.70
1 Plus (+) indicates slightly higher grade. •
MILLU
MiU U is classified as '4arge'' (14,000 to 25,000 spindles) compared

with about 10,000 spindles for Model mills. The standard weekly
pay roll of $8,195 is more than 62 percent higher than the average for
the 15 mills sm'veyed and more than three times as large as that
indicated for the Model for 20s yarn. Mill U spins a *'medium''
(4 to 12) nimiber of yams, compared with one indicated for the Model
mills and data for 20s and 30s hosiery yarn are given as a basis for
comparison.
Total costs per pound of yam, exclusive of discounts and selliag
expenses, for Mill U, amounting to 62.46 cents for 20s yams and 66.13
cents for 30s yams, are almost 12 percent greater for 20s and 8 percent
greater for 30s hosiery yarns than those indicated for Model mills
(table 130). The quality of the cotton used, and net cotton costs,
180 TECHNICAL BULLETIN 103â, Ü. S. DEPT. OF AÖRlpULTÜRE
averaged about the same as indicated for the Models. Total manu-
facturing costs, amounting to 22.52 cents per pound for 20s yarns and
26.19 cents for 30s.yams, are 40 percent and 24 percent, respectively,
higher than those for Model mills. Most of these differences are
accounted for by differences in labor costs. Overhead costs average
less and other manufacturing costs average more than for the Models.
Wage rates averaged about 12 percent higher, production of yam per
man-hour averaged about 35 percent less, and labor cost per pound
of yarn averaged 84 percent higher for 20s yam and 58 percent higher
for 30s yarn than for the Models.
Detailed data on costs and related data with explanations of
TABLE 130.—Mill U: Average cost per pound for syecißed kinds oj


Total cost of yam ^ _ 62.46 100.0 66. 13 100. 0
Net cotton cost ^ _ _ __ 39. 94- 63. 9 39. 94 60. 4

Manufacturing cost 22. 52 36. 1 26. 19 39.6
Labor ^ _ _ 12. 97 20.8 14. 94 22. 6

Overhead-_ _ __ 6. 67 10.7 8.27 12. 5
Other __ _- 2.88 4.6 2.98 4. 5
Taxes 5 .30 .5 .34
Vacation pay « . 37 . 6 . 43
Packing materials. 1. 13 1.8 1. 13 1. 7
Freight 1.08 1.7 1.08 1. 6

3 The cotton averaged Middling in grade and 1}^2 inches plus in length of staple.
'landed group B mill points,'' Mar. 30, 1950. This price was adjusted for waste
pound of yarn.
overhead cost.
« Amounts to 2.85 percent of labor cost.
TABLE 131.—Mill U and Model mill: Average overhead and labor costs
May 1950 "^
Cost per pound

Item of cost
Mm U Model mill Difference
Roving:
Overhead _ 0.06 0.09 2 0.03
Labor _ _ _ .22 .21 .01
Total -- -- .28 .30 2.02

Overhead .27 .51 2, 24
Labor __ . 16 .36 2.20
Total - .43 .87 2. 44
Carding:
Overhead 1.20 1. 25 2.05
Labor _ ____ 1.11 .76 .35
Total ^ 2.31 2.01 . 30
Drawing:
Overhead _ .27 .32 2 05
Labor _________ .31 .33 2.02
Total _- ■- .58 .65 3. 07
Fly frames:
Overhead 1.45 .59 . 86
Labor __ - 3.07 .74 2.33
Total - 4.52 1.33 3. 19
Total roving cost:
Overhead _- -- - - 3.25 2.76 . 49
Labor 4.87 2. 40 2. 47
Total -- - 8. 12 5. 16 2. 96
Spinning:
Overhead . 2.55 3.22 2. 67
Labor - 4.36 2.88 L 48
Total - - 6.91 6. 10 .81
Winding:
Overhead - .79 .53 .26
Labor - 3.43 1.57 L86
Total 4.22 2. 10 2. 12

182 TECHISÎCAL BULLETIN 1033, U. S. DEPT. OF AGRICULTURE
per pound for 2Qs hosiery cotton yarn and dißerence^, United States,
May 19501—Continued
Cost per pound

Item of cost
MillU Model mill Difference

Overhead 0.08 0. 13 2 0 05
Labor .31 .20 11
Total ___ .39 .33 06

Total cost:
Overhead 6.67 6.64 03
Labor _ -- 12.97 7.05 5 92
Total - - 19. 64 13.69 5 95
Mill U averaged Middling in grade and 1J^2 inches plus in length of staple, whereas
Middling lj^2-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill U.
EXPLANATION OF DIFFERENCES IN COSTS, MILL U VS. MODEL MILL, 20S

OvERHEAD.^—The total overhead cost per pound, without deprecia-

tion, amounts to 6.12 cents in Mill U, compared with 4.53 cents in the
Model mill. The principal reason for this difference is that "other
expense'^ is 1.78 cents per pound higher than for the Model mill.
Because of new buildings, new machinery, etc. in the Model mill, the
depreciation cost amounts to 1.56 cents per pound more than for Mill
U, which shows as a net cost of only 0.03 cent per pound above the
Model mill.
LABOR.—The cost through drawing compares favorably with the
Model mill, but the fly-frame cost is 2.33 cents per pound higher.
The principal reason for this difference is that Mill U has two processes
of roving, compared with one process in the Model mill.
Spinning cost per pound is 1.48 cents higher than the Model,
of which 0.49 cent is due to the spinners having smaller job sizes.
The rest is mainly due to higher man-hours, for the pounds produced,
for the other indirect employees, such as section men, roving haulers,
sweepers, oilers and banders, compared with those set up in the Model.
The winding cost is 1.86 cents per pound higher than the Model
mill, of which 1.31 cents is due to the winder tenders winding fewer
. pounds, principally because the spinning bobbins in Mill U are smaller
than those used in the Model.
The total labor cost per poimd in Mill U is higher by 5.92 cents and
the average hourly rate in this mill is about 12.5 percent higher than
for the Model. This difference in wage rates would amount to about
1.44 cents per pound of yarn.
per pound for 30s hosiery cotton yarn and diferences, United States,
May 1950^'
Cost per pound

Item of cost
Mill U Model mill Difference
Roving:
Handling' and storage: Cents Cents Cents
Overhead 0.06 0.08 ^0. 02
Labor . .22 . 18 .04
Total --- - .28 .26 .02
Overhead .27 .60 2.33
Labor • ■-- . 16 .33 ■
2. 17
Total - .43 .93 2. 50
Carding:
Overhead - 1. 20 1.30 2. 10
Labor 1. 11 .89 .22
Total 2.31 2. 19 . 12
Drawing:
Overhead .27 .40 2. 13
Labor« ... .31 .46 2. 15
Total .58 .86 2. 28
Fly frames:
Overhead _ 1.45 .89 .56
Labor 3. 07 1.06 2. 01
Total 4. 52 1.95 2. 57
Total roving cost:
Overhead 3. 25 3.27 2. 02
Labor 4.87 2.92 1. 95
Total - 8. 12 6. 19 1.93
Spinning:
Overhead- 4.06 4. 84 2.78
Labor 5.93 4.22 L 71
Total --- 9.99 9.06 . 93
Winding:
Overhead, .88 .88 0
Labor 3.83 2.09 L74
Total - 4.71 2. 97 1.74

184 TECHNICAL BULLETIN 1Ô33, U. S. DEPT. OF AGRICULTURE
per pound for 30s hosiery cotton yam and dijfferences, United States ^
Cost per pound

Item of cost
Mill U Model mill Difference
Packing and shipping: . Cents Cents Cents

Overhead - 0.08 0. 15 2 0.07
Labor _ .31 .21 . 10
TotaL. .39 .36 .03
Total cost:
Overhead 8.27 9. 14 2. 87
Labor 14. 94 9.44 5. 50
Total -_- _-- _ 23. 21 18.58 4. 63
^ All costs are adjusted to 2 shifts or 80 hours per week. Cotton used by
Mill U averaged middling in grade and 1)^2 inches plus in length of staple, whereas
Middling 1}16-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost -for Mill U.
EXPLANATION OF DIFFERENCES IN COSTS, MILL U VS. MODEL MILL, 30S
OVERHEAD.—Without the charge for depreciation, the overhead
cost per pound for Mill U is 7.58 cents. In the Model mill, the com-
parable figure is 6.38 cents. Mill U is below the Model in expenses
for power, insurance, taxes, fuel, and salaries by a total of 1.22 cents,
but in supplies and repairs they are higher by 0.34 cent per pound,
and in other expense they are higher by 2.08 cents.
LABOR.—The labor cost per pound, for the processes through
drawing, is about the same for the two mills, so the big difference in
the roving cost per pound is around the fly frames. Mill U uses a
two-process 5.00-hank roving, while the model is set up to use a single
process 3.00-hank roving. A relatively larger shop and outside pay
roll in Mill U, some of which is allocated to each department, is also,
reflected in this difference. Principally, these conditions contribute
to the 1.95 cents per pound excess roving cost of Mill U over that
for the Model mill.
The difference in spinning labor costs is 1.71 cents per pound.
Some of this difference is due to spinners not tending so many sides,
some to doffers not lifting so many bobbins, some to section men,
oilers, banders, etc., not having the same work-loads, and some to
the effect of the larger shop and outside pay roU, compared with the
Model mill.
Winder tenders in Mill U tend 50 spindles, and in the Model they
tend 68 spindles, and the difference in direct labor costs per poimd
accounts for 1.19 cents of total difference of 1.74 cents in winding labor
costs. The rest is due to smaller job loads for section men, inspectors,
and yarn men, and to the eflfect of the larger shop and outside pay
roll.
TABLE 133.—-MiU U and Model mill: Overhead cost per pound and
differences, by kinds oj yaruy and cost per spindle per week of 80 hours
for Mill Í7, United States, May 1950 ^

Cost
p)er
Item
week
MiU
Mill Model Differ- MiU Model Différ- U
U mill ence U mill ence

Supplies and repairs. 1.60 1.25 0.35 1.99 1.65 0.34 4.55
Power__ .93 1.25 2.32 1. 16 1.62 2.46 2. 65
Insurance :
Liability .06 .05 0 .06 .07 2.01 .13
Other _- .05 . 18 2. 13 .06 .25 2. 19 .13
Taxes, property . 10 .25 2. 15 . 12 .33 2.21 .27
Depreciation .55 2. 11 2 1.56 .69 2.76 2 2.07 1.57
Fuel .04 .09 2.05 .05 . 12 2.07 . 12
Other expenses 2. 13 .35 1.78 2.64 .56 2.08 6.05
Salaries, etc 1.22 1. 11 . 11 1.50 1.78 2.28 3.45
Total 6.67 6.64 .03 8.27 9. 14 2-. 87 18.92
1 AU costs are adjusted to 2 shifts or 80 hours per week.

2 Cost for Model mill larger than cost for MiU U.
TABLE 134.—Model U: Summary of standard weekly payroll {2 shifts

or 80-hour basis) for the manufacture of carded cotton yam, by depart-
mentSy United States, May 1950 ^
Amount per Department Amount per

Department week week
Dollars Dollars
HandUng and storage 122. 12 Spinning _ _. _ 3, 122. 21
Opening and picking 153. 71 Winding 2, 082. 32
Carding 621. 32 Packing and shipping 168. 12
Drawlncr 162. 68
Slubbers 662. 78 Total --- 8, 195. 14
Speeders 1, 099. 88
,
1 Labor costs not appUcable to single yarns were omitted in figuring detaUed
costs.
TABLE 135.—Mill U: Standard weekly payroll (2 shifts or 80-hour

basis) for the manufacture of carded cotton yarn by occupation, United
States, May 1950
Total Total

Second hands_ 80 1. 5575 124. 60
Frame section men 80 1. 3050 104. 40
Card tenders 200 1. 0325 206. 50
Card grinders 100 1. 3050 130. 50
Card strippers 100 1. 0325 103. 25
Roving tenders 80 .9825 78.60
Speeder tenders -640 1. 3076 836. 86
Sweepers 80 . 9500 76.00
Oiler 30 1. 0325 30.98
Spinning :
Overseer 80 228. 25
Second hands 80 1. 5575 124.60
Spinners 1280 1. 0775 1, 379. 20
Doffers 400 1. 1200 448. 00
Section men 160 1. 3050 208. 80
Roll picker 27 .9825 26.53
Traveler changer 27 1. 0775 29. 09
Roll scrubbers 80 .9825 78.60
Sweepers ___ 80 .9500 76.00
Oilers and banders 106 1. 0325 109. 45
Cleaners _: 27 .9825 26.53
Overhaulers 106 1. 3050 138. 33
Week-end cleaning 27 .9825 26. 53
Winding :
Yarn inspectors 80 1. 0125 81.00
Section men 80 1. 3050 104. 40
Winder hands 1440 1. 1076 1, 594. 94
Yarn men 80 . 9825 78.60
Cone and tube cleaner 27 . 9825 26.53
Overhauler 27 1. 3050 35.24
Packing :
Weigher . 27 . 9825 26. 53
Inspector 27 .9825 26. 53
Packer 27 .9825 26. 53
Shipping clerk 40 1. 3050 52.20
Box man 27 .9825 26.53
Opening and picking labor. 104.90
Shop and outside labor 769. 54
Total or average _ 6,286 1. 16 8, 195. 14
TABLE 136.—Mill U and Model mill: Operating data and draft program^
by kind oj carded cotton yam. United States^ May I960

Item Unit
MillU Model MillU Model
mill mill
Cotton used:
Grade . M M M M
Staple length i Inch__. 1/32 + 1/32 1/32 + 1/16
Picker lap Ounce- 14 14 14 14
hours) Pound- 12,840 9, 600 12, 800 11, 850
Card sliver Grain _. 50 55 50 55
hours) Pound- 242 368 242 368
Finished drawing sliver . Grain-. 48 55 48 55
week (40 hours) Pound- 492 575 492 570
Hank roving 1.60 2.00 1. 60 3.00
Spinning:
front roll 156 148 144 136
Twist multiplier 3.38 3. 50 3.41 3.50
hours) Pound- 1.72 1.70 1.08 L 06
MILL V
Mill V is classified as '^medium" (7,000 to 14,000 spindles) in
size, compared with, about 10,000 spindles for Model mills. The
standard weekly payroll of $6,113 is 21 percent larger than the aver-
age for the 15 mills siu'veyed and 51 percent larger than that indicated
for the Model for 10s yarn. Mill V spins a ''medimn^' (4 to 12)
number of yarn counts, compared with one indicated for the Model
mill, and data for 10s hosiery yarn are given as a basis for comparison.
expenses, for MiU V, amoimting to 52.96 cents for 10s yarn, are 5.8
percent higher than for the Model mill. The cotton used averaged
higher in grade and shorter in staple, and net cotton costs of 38.75
cents per pound are 0.77 cent, or about 2 percent less (table 137).
Total manufacturing costs amounting to 14.21 cents per pound, are
3.67 cents, or 35 percent, higher than for the Model mill; mostly
because of the differences in labor costs, but partly because overhead
and other manufacturing costs are larger. Wage rates averaged
almost 12 percent higher, production of yam per man-hour averaged
about 34 percent less, and labor cost per pound of yarn averaged 68
percent greater, than those indicated for the Model.
Detailed data on costs and related data and explanations of dif-
ferences in costs, follow.
188 TECHNICAL BULLETIN 1033, U. Ö. DEPT. OF AGRICULTURE
TABLE 137.—Mill V: Average cost per pound Jor 10s hosiery carded cotton
yarn, United States, May 1950 ^
Item Costs per pound
Cents Percent
Total cost of yarn ^ 52.96 100.0
Net cotton cost ^ 38.75 73.2
Manufacturing cost. 14.21 26.8
Labor * 7.59 14.3
Overhead 3.83 7.2
Other 2.79 5.3
Taxes * . 17 .3
Vacation pay ^ .22 .4
Packing materials 1. 32 2.5
Freight L08 2. 1

' Discounts and selling expenses not included.
3 The cotton averaged Strict Middling in grade and ^%2 inch in length of staple.
The price,'35.29 cents per pound, was based on official quotations for cotton,
"landed group B mill points," Mar. 30, 1950. This price was adjusted for waste
pound of yarn.
overhead cost.
^ Social-security and old-age benefits which account for 2.3 percent of labor cost.
• Amounts to 2.86 percent of labor cost.
TABLE 138.—Mill V and Model mill: Average overhead and labor costs
May 1960 '
Cost per pound
Item of cost
Mill V Model mill Difference
Roving:
Overhead- _ 0.05 0.06 2 0. 01
Labor .20 . 17 .03
Total __ _ .25 .23 . 02
Overhead .34 .37 2 . 03
Labor _ ^ . 41 .24 . 17
Total .75 .61 . 14
Carding :
Overhead .79 L 17 2 . 38
Labor .87 .62 . 25
Total 1.66 1.79 2. 13
TABLE 138.—Mill V and Model mUl: Average overhead and labor costs
Cost per pound

Item of cost
MülV Model mill Difference
Roving—Continued
Drawing: CmU Cents CmU
Overhead _ _ _ 0.22 0. 29 2 0.07
Labor. .36 .37 2.01
Total- - .58 .66 2,08
Fly frames:
Overhead _ .62 .26 .36
Labor L06 .43 . 63
Total -- -- - 1.68 .69 . 99
Total roving cost:

Overhead _ 2.02 2.15 2. 13
Labor _ _ 2.90 1. 83 1.07
Total - 4. 92 3.98 . 94
Spinning:
Overhead _ L48 L29 . 19
Labor - __ - 2. 45 1. 40 1. 05
Total - - - 3.93 2.69 1. 24
Winding:
Overhead .28 .28 0
Labor 2.02 L 10 .92
Total -- 2.30 L38 .92

Overhead .05 .06 2.01
Labor. .22 . 17 .05
Total- - -- .27 .23 . 04
Total cost:
Overhead -_ 3.83 3.78 .05
Labor _ 7.59 4. 50 3.09
Total- - - _ -__ IL 42 8.28 3. 14
V averaged Strict Middling in grade and ^y%2 inch in length of staple, whereas
Middhng 1-inch cotton was specified for Model mill.
2 Cost for Model mill larger than cost for Mill V.
EXPLANATION OF DIFFERENCES IN COSTS, MILL V vs. MODEL MILL, 10S
OVERHEAD.—The total overhead cost per pound of yam in Mill V

and Model mill is about the same, but m depreciation expense Mill
V is 0.99 cent per pound lower than the Model; to counterbalance

this situation it is 0.99 cent per poimd higher than the Model in other
expense.
LABOR.—Difference in average hourly wage rate between these two
mills amounts to 10.8 percent, so this item is partly responsible for
the excess labor costs in this mill.
In the card room, smaller job sizes and lower machine productions
on the cards and drawing frames are responsible for part of the labor
cost difference through drawing of 0.44 cent per pound. The fact
that Mill V uses 2.00-hank roving, where the Model mill uses 1.00-
hank roving, is principally responsible for the difference of 0.63 cent
per pound on the ñy frames. '
The difference in spinning labor costs per poimd of yam is 1.05
cents, part of which is due to lower spindle production, and part to
smaller job sizes for all employees in this department.
The ring size in Mill V is 2}^ inch as compared to 2)^ inch in the
Model miU, which affects the relation of direct winding labor costs
in the two mills. Part of the difference in to tal-winding labor cost of
0.92 cent per pound is due to smaller job-sizes for other employees
around the winders.
The 3.09 cents per pound difference in total labor costs for this
yam would be 0.74 certt lower if the two mills had the same average
hourly wage rate.
The total difference in labor costs in the two mills is 5.50 cents per
pound of yarn. The average wage rate per hour in Mill V is 10.77
percent above that of the Model mill. On the basis of the same
average hourly rate, the above difference would be reduced 1.45
cents per pound of yarn.
TABLE 139.—Mül V and Model mill: Overhead costs per pound and
differences for 10s hosiery yarn^ and costs per spindle per week of 80
hours for Mill V, United States, May 1960 ^
Cost per pound Cost per

Item spindle
per week,
Mill V Model mill DifiFerence Mill V

Supplies and repairs 1.06 0.85 0.21 8.43
Power .64 . 64 0 5. 10
Insurance:
Liability .02 .03 2. 01 . 17
Other .02 . 11 2. 09 . 17
Taxes, property. .09 . 15 2.06 .74
Depreciation .26 1.25 2.99 2. 06
Fuel .07 .05 .02 .59
Other expenses 1. 16 . 17 .99 , 9. 19
Salaries, etc .51 .53 2.02 4 08
Total 3. 83 3.78 05 30. 53
1 All costs are adjusted to 2 shifts or 80* hours per week.

2 Cost for Model fnill larger than cost for Mill V.
CARDED COTTON YARN AND MEANS OF ÏMÏ'ROVÊMENT lÔl
TABLE 140.—Mill V: Summary of standard weekly payroll {two shifts

or 80-hour basis) for the manufacture oj carded cotton yarn^ by depart-
mentSj United States, May 1950 ^

week week
Dollars Dollars
Opening and picking __ 374. 19 Winding. _ 1, 722. 70
Carding» 823. 87 Packing and shipping.__ 189. 33
DrAwinc 316. 48
12 by 6-inch frames 116. 44 Total 6,113.07
9 by 4>^-inch and 10 by
5-inch frames 500. 27
costs.
TABLE 141.—MiZZ V: Standard weekly payroll {two shifls or 80-hour

basis) for the manufacture oJ carded cotton yam by occupation, United
States, May 1950
Occupation Total hours Wage rate Total pay roll

Carding : Number Dollars Dollars

Overseers. 80 187. 00
Opener men 110 1. 1528 126. 81
Picker tenders 110 1. 2105 133. 16
Card grinders—_ — 220 1. 5345 337. 59
Card tenders 110 1. 0325 113. 58
Card strippers 220 1. 0325 227. 15
Sweepers 110 .9500 104. 50
Section men 80 1. 3050 104. 40
Slubber tenders. 80 1. 0762 86. 10
Intermediate tenders 240 1. 2545 301. 08
O verhaulers . 60 1. 3050 78.30
Spinning:
Section men._ 80 1. 3050 104. 40
Oilers and banders. _ 80 1. 0325 82. 60
Spinners 800 1. 0775 862. 00
Doffers 320 1. 1200 358. 40
Sweepers 80 .9500 76. 00
O verhaulers 120 1. 3050 156. 00
Winding:
Section men 80 1. 3050 104. 40
Winder hands 1,120 1. 1013 1, 233. 46
Rewinder hand 32 .9825 31.44
Yarn men 160 .9825 157. 20
Yarn inspectors 80 1. 0125 81.00
O verhauler 32 1. 3050 41.76
TABLE 141.—Mül V: Standard weekly payroll (2 shifts or 80-hour

basis) for the manufacture of carded cotton yam by occupation^ United
Occupation Total hours Wage rate Total pay

Packing: Number Dollars Dollars

Weigher 32 0. 9825 31.44
Yarn wrapper 32 .9825 3L44
Box maker 32 . 9825 31. 44
Packer 32 1. 1860 37. 95
Shipping clerk 32 1. 3600 43.52
Shop and outside:
Machinist 40 1. 3050 52.20
Watchman (third shift) 40 1. 0625 42.50
Watchman, special 40 L 0125 40.50
Janitor 40 .9500 38.00
Supply clerk 40 1. 1125 44.50
Waste house man 40 .9500 38.00
Mill carpenter 40 I. 0100 40.40
Yard laborers 80 .9500 76.00
Week-end watchman._. 48 1. 0125 48. 60
Total or average 5,312 L 15 6, 113. 07
TABLE 14^.—Mill V and Model mill: Operating data and draft pro-
.gram, for 10s hosiery carded cotton yarn. United States, May 1950
Item Unit Mill V Model mill
Cotton used:
Grade SM M
Staple length Inch 1
Picker lap Ounce- 14 14
8uantity per picker week (40 hours) _ _ Pound- 11,770 11, 850
ard sliver Grain _. 57 55
Quantity per card week (40 hours) Pound. 460 368
Finished drawing sliver Grain-- 57 55
(40 hours) ^* Pound- 679 595
Slubber (first process): Hank roving-_ 2.00 LOO
Spinning:
roll --.- 181 187
Quantity per spindle (40 hours) __ Pound. 3.81 4.25

Costs of Manufacturing Carded Cotton Yarn and Means of Improvement

Uploaded by

Copyright:

Available Formats

Costs of Manufacturing Carded Cotton Yarn and Means of Improvement

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Costs of Manufacturing Carded Cotton Yarn and Means of Improvement

Uploaded by

Copyright:

Available Formats

What is the purpose of the study described in the document?

What is the purpose of the study described in the document?

What manufacturing processes are described for producing carded cotton yarn?

What manufacturing processes are described for producing carded cotton yarn?

4'.

Costs of Manufacturing Carded

U.S. íl^^^.., ,:- ,., ,. , -,

A Research and Marketing Act Contract Report

UNITED STATES DEPARTMENT OF AGRICULTURE, WASHINGTON, D. C.

For Bale by the Sapmntendent of Documents, U. S. Govemment Printing Ofi&ce

Cost of Manufacturing Carded Cotton

and consumers of cotton products. Information relating to costs of

on average costs, regardless of their accuracy, are not adequate for

Representatives of the Carded Yarn Association, Inc., and others

These manufacturers, because of their situation and experience, are

SPECIFICATIONS FOR MODEL MILLS

Dollars Dollars Dollars

1 Spindles number 10,584 for each mill.

The assignment, as given to the contractor, the Ralph E. Loper Co.

COSTS FOR MODEL MILLS

The total costs to manufacturers of carded cotton yarns that are

Manufacturing costs include labor, overhead, and other costs, such

SUPPLIES AND REPAIRS.—^Costs of supplies and repairs account for

FUEL.—Fuel costs, estimated on the basis of the experiences of the

Other manufacturing costs for Model mills, including taxes for

TABLE 2.—Model mill: Machinery specified for the manufdcture oj

Lines of opening equipment 2

Cotton Warehouses ond

NEG. 47980 BUREAU OF AGRICULTURAL ECONOMICS

10s cotton carded yarn

Cents Percent Cents Percent

1 All costs are adjusted to 2 shifts or 80 hours per week.

Cost per pound of yam Total pay-

Cents Cents Cents Dollars

Item Total Per spindle

1 Total number of spinning spindles =10,584, and estimated production is

TABLE 7.—Model mill: Standard weekly payroll {2 shifts or SO-hour

Total Wage Total

Carding: Number Dollars Dollars

TABLE 7.—Model mill: Standard weekly payroll {2 shifts or 80-hour

Total Wage Total

Shop and yard: Number Dollars Dollars

1 Based on estimated production of 90,000 pounds of yarn per week of 80 hours.

TABLE 8.—Model mill: Machinery for the manufacture of 20s hosiery

Kind of machinery Quantity

Mill Building and Office ... 51,600 sq. ft $335,400

U. S. DEPARTMENT OF AGRICULTURE NEC. 47981 BUREAU OF AGRICULTURAL ECONOMICS

Cents Percent Cents Percent

1 All costs are adjusted to 2 shifts or 80 hours per week.

Cost per pound of yam Total pay-

Cents Cents Cents Dollars

TABLE 12.—Model miU: Overhead expenses per week {2 shifts or 80-hour

Item Total Per spindle

1 Total number of spinning spindles = 10,584 and estimated production of 36,000

TABLE 13.—Model mill: Standard weekly payroll {2 shifts or SO-hour

Total Wage Total

Carding: Number Dollars Dollars

Based on estimated production of 36,000 pounds of yarn per week of 80 hours.

U. s. DEPARTMENT OF AGRICULTURE NEG. 47982 BUREAU OF AGRICULTURAL ECONOMICS