Part I Ba

The Technique of FURNITURE MAKING

ESTIMATING THE COST OF MAN-HOURS IN HANDWORK

Where no previous records are available the proprietor must assess his own capabilities and those of his employees. Common joinery items are usually in softwood of fairly large dimensions, with …

Costs of man-hours

The total cost of man-hours at the rates paid, plus overtime rates where applicable, plus health insurance, pensions, paid holidays, etc. have to be considered. Here again these may be …

Appendix: Costing and estimating

Costing is the pricing of completed work taking into account not only all the direct expenses— materials, wages and insurances, fuel and power, machining costs, workshop expenses, etc.—but also a …