ends, no matter how short or long the warp is, it is a saving to make the
warps as long as possible, especially in raw, black and staple colors.

The calculator must not forget the cost of entering the first warp in a
harness, also the reeding.

Most mills figure the cost of harness and reed in the expense accounts. If
plain and fancy goods are made an extra percentage should be figured for
the latter.

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EXPENSES are figured differently, as almost every manufacturer has his own
system. If a mill makes only a few staple articles it is easy to put down
the cost of expenses. Say the mill has a production of 500,000 yards per
year, that the expense amounts to $35,000, the cost then is 7 cents per
yard.

Manufacturers making all kinds of goods sometimes figure the expenses in
percentage, say, for plain goods, with a few picks, like gros-grain, peau
de soie, etc., 10 per cent. per yard. Taffeta, satin, etc., having more
picks, 12½ per cent. per yard, and fancy and jacquard goods, 15 per cent.
per yard. In the expense account we include all charges except raw silk,
throwing, dyeing and piece work.

SELLING EXPENSES. Before a calculation is finished we must add the selling
expenses to the cost, also take account of the trade discount. Small mills
usually sell through a commission house, which pays all expenses and
charges a certain commission. Many large firms have their own selling end,
and some have their sales guaranteed by a commission house or a bank.