SYNOPSIS

v
 SYNOPSIS

In this project we are fabricate the hand operated sheet metal edge folding
machine. This equipment needs no electrical power to operate, just using the
manual power to bend the sheet metal. This project reduces the cost involved in
concern and also avoids the electrical power usage. This project is very useful
for small for small scale industries and workshops.
The project consists the following part handle, Pivot, Spring, supporting arm,
moving arrangement, male & female dies.
The base contains the all part of this equipment. The supporting arm is fixed
on the base, in the supporting arm pivot; handle and moving arrangement are
fixed. The end of the moving arrangement the male die is fixed. The female die
is fixed below the male die in the base. We place the sheet metal between the
male die and female die and then press the handle.
The handle comes down then the pivot is pressing the moving
arrangement, then the moving arrangement with male die comes down. During
this movement the sheet metal edge folded at the required size for our need.
The size of the edge folding is controlled by the manual arrangement of the sheet
metal on the die. This equipment is easy operating able to less skilled labor
also. So this equipment is suitable for small scale industries and
workshops.

vi
 CONTENT

CHAPTER PAGE
TITLE
NUMBER NUMBER
ABSTRACT v

1. INTRODUCTION 1

2. LITERATURE REVIEW 9

3. DESCRIPTION OF EQUIPMENTS 13

4. CONSTRUCTION & WORKING PRINCIPLE 26

5. COST ESTIMATION 33

6. MERITS 39

7. CONCLUSION 41

BIBILOGRAPHY 43

PHOTOGRAPHY 45

vii
INTRODUCTION

1
 CHAPTER -1

INTRODUCTION

Sheet metal bending plays an important role in the metal

manufacturing world. It is a metal forming process wherein a sheet metal blank

is bent using tools comprising one or more pairs of punches and dies.

Fascinating and elegant shapes may be folded from a single plane sheet of

material without stretching, tearing or cutting, if shape rolling of sheet metal

is the bending continually of the piece along a linear axis.

In small batch manufacturing, one of the biggest problems is frequent

setup change that reduces the overall throughput of the manufacturing

facility. To enable cost-effective small-batch manufacturing, we need new

techniques to reduce the number of setup changes. In sheet metal bending,

the time taken for the actual process of bending is significantly less

compared to the time taken for setup and tool changes.

The sheet metal bending machine, the construction of which is

described is cheap to build and versatile in use. It can be made from readily-

available channel angle and hollow steel sections using basic welding and

fabrication techniques. The only equipment essential to its construction is a

2
drilling machine, an electric welder, G clamps and basic hand tools. An

angle grinder, mechanical hacksaw and a flame cutter would make it easier,

though these tools are not essential. Construction can be modified to suit

locally-available materials. The machine can be bolted on to a strong bench

or mounted on a stand.

Sheet metal folding machine

Once constructed, this machine will he found very useful in any small

metal workshop to make objects in sheet metal such as boxes, trays, baking-

pans, channels, air-ducts, chimney flues. funnels, cabinets; or agricultural

equipment such as seed-hoppers, troughs, water and fuel tanks. This bending

machine should prove an invaluable tool in any small workshop in the

industrialized countries, as well as in the Third World.

3
 Sheet metal fabrication plays an important role in the metal

manufacturing world. Sheet metal is used in the production of materials

ranging from tools, to hinges, automobiles etc. Sheet metal fabrication

ranges from deep drawing, stamping, forming, and hydro forming, to high-

energy-rate forming (HERF) to create desired shapes. Fascinating and

elegant shapes may be folded from a single plane sheet of material without

stretching, tearing or cutting, if shape rolling of sheet metal is the bending

continually of the piece along a linear axis. This causes alteration of the

original form of the sheet as it passes through a pathway of series of rollers.

The present invention relates to plate bending machines of the type which

operates with rolls. Such machines involve certain well-known difficulties in

respect of bending plates into conical shape. The invention has for its object

to remedy this drawback and to enable, by including auxiliary means, the

bending of conical mantles and the like.

A folding machine is a machine used primarily for the folding

of paper. Paper can be folded with either a buckle or a knife; thus, there are

generally three types of folding machines: buckle folders, knife folders or a

combination of these two types. Whilst buckle folding is the more popular of

the two methods, knife folding is sometimes preferable. Folding machine

4
models vary in sophistication, with high-end machines capable of processing

more complex folding jobs and unusual paper forms (in terms

of density and size). Organizations required undertaking mass mail-

out campaigns often employ folding machines to improve efficiency.

BUCKLE FOLDERS

Buckle folders work by feeding the paper at high speeds until it can
move no further; the reaction of the paper is to buckle. High friction rollers
then grip the paper and push it through, folding the paper, which is squeezed
between the rollers, in the process. Attached rubber provides the rollers with
the required grip. The front edge of the paper is then finally placed into a
"pocket"- a result of the rollers pressing together with the aid of a spring.

KNIFE FOLDERS

A knife folder works by striking the paper with a knife between two
rollers. This knife is not sharp enough to cut through the paper and simply
strikes and creases the paper along the line where the fold is required.
Ideally, knife folding is used with thick paper, for "cross folds" (commonly
employed for maps and also known as a "French fold") or if the paper has been
stitched during the folding process; stitched sheets can ruin high
friction rollers.

5
PAPER FOLDERS

Folding machines exclusively used for folding paper are commonly

referred to as paper folders. These machines are typically used for creating
letter folds (C Folds) and accordion folds (Z Folds). Other commonly used
folds include a half fold, fold-out, double parallel fold, gate (brochure) fold,
and right angle fold.

The fold type in a buckle folder is set by adjusting folding plates.

Most paper folders allow for a wide range of fold types. Right angle folds
require the paper to rotate 90 degrees also known as an 8-page or a right angle.
More folds can be accomplished by the use of a 16-page and 32-page unit.

Entry-level paper folders require that the folding plates be adjusted

manually, with fold settings specified on the folding plates. Higher-end
paper folders will electronically adjust the folding plates for added precision
and convenience. Both usually have fine tuning knobs for precise adjustments.

Most paper folders push paper into the machine by use of a friction
wheel; this grabs paper using friction. Friction-feed paper folders do not
work well with glossy paper as the friction wheel slips on the paper's
surface. Pneumatic paper folders are preferable for folding glossy paper.

PNEUMATIC FOLDING MACHINES

6
 Pneumatic paper folders push paper into the machine using a vacuum.
These folders are often referred to as air-powered paper folders. This method
makes it possible to fold most types of paper. Most pneumatic paper folders
include a built-in compressor. These folders can have as many as sixteen
folding plates or several knife folds depending on the imposition, these are
adjusted manually or electronically, depending on the machine.

FEEDING SYSTEMS

There are 2 types of feeding systems used by folders, pile and

continuous. The first is flat pile, in which the paper is placed on a feeding table
and each sheet is then transported into the machine by friction or an air-
controlled suction-wheel. A variation of this is palletized feeding, in which an
entire pallet full of paper may be placed on the feeding table. The second type
is called "continuous"; this involves the sheets being placed onto a belt, on
a table or rollers, that takes it around the end of the machine, then each sheet
is individually pushed into the machine by an air-controlled suction-wheel.
The sheets of paper will be separated by blowing air between them.

FOLDING PERFORMANCE

Although folding machines are very different in speed, flexibility and

thickness, but they all fold in the same way: the stop system and support
system positioned the sheet of steel or other metallic materials the upper
beam clamps the plate against the lower beam the bending cheek folds the
sheet metal to a desired angle.

7
 The bending jaw can be moved via hand or motor power. To clamp
the sheets with the upper cheek are serving spindle, eccentric or hydraulic
cylinders. The tools of the upper beam, the bending beam and the lower
beam can be replaced to adapt the machine to different lengths and flexure
bending part geometries.

Folding is ideal for bending flat sheets that are to be converted in the

border area. During bending the flat sheet remains lying on the support system

inside of the machine. The operator must not hold the weight of the sheet

outside of the machine, neither must he not guide the sheet meanwhile folding

and after folding he must even not support the sheet plate weight. Thus a single

operator can even handle large and heavy sheets alone.

Large parts of loads, unloads and folds the operator of the rear side of

the machine and uses a unilaterally extended back gauge. On small pieces he

can also work from the front side. The principle of the bending pivot is also

used in fully automatic bending centers.

8
LITERATURER REVIEW

9
 CHAPTER -2

LITERATURER REVIEW

You-Min Hang and Daw-Kwei leu (1998) described the effects of

process variables like punch radius, die radius, punch speed, friction

coefficient, strain hardening exponent, normal anisotropy on V-die bending

process of steel sheet. Sanchez (1999) focused on a systematic analysis of

testing equipment as a measurement system of the friction phenomena on

sheet metal under plane strain. It provides experimental references in order

to optimize the usage of lubricants and sheet metal. Weilong Hu (2000)

proposed anisotropy hardening models with simple loading conditions that

include exponential hardening model, linear hardening model and multi

linear hardening model. Samuel (2000) analyzed the springback in

axisymmetric U-bending processes with a finite element program and

discussed the effect of tool geometry and blank holder force on the final shape

after springback.

Aleksy et al (2001) conducted experiments on springback for dual phase

steel and conventional high strength steel for a hat channel section

with varying cross sections. They described the methodology of experiments

10
and discussed springback related results. Livatyali and Altan (2001)

presented experimental investigation to determine the influence of die corner

radius, punch radius, punch-die clearance, pad force and sheet material on

springback in straight flanging. Leo De Vin (2001) described the problems

related to an oversimplification of the air bending process and explained the

consequences of applying models, standards or thumb rules. Streppel et al

(2001) conducted the experiments on air bending that address the required

punch displacement and the sheet length correction. Draw bend test for various

die radii, friction coefficients and tensile forces was conducted by Cardeen

(2002).

Zafer Tekiner (2004) examined the springback of sheet metals with

various thicknesses and properties in bending dies. Carlos Gomes et al

(2005) investigated the variation of springback in high strength steels based

on experimental and numerical analysis. Ihab Ragai et al (2005) discussed

the effect of sheet anisotropy on the springback of stainless steel 410 draw

bend specimens and lubrication. Ozgur Tekaslan et al (2006) carried out the

experiment to determine springback of steel sheet with V- shaped die.

Dongye Fei and Peter Hodgson (2006) investigated the springback behavior

11
of cold rolled transformation induced plasticity (TRIP) steels in air v-

bending process.

Bruni et al (2006) investigated the effect of the process parameters on

springback of AZ31 magnesium alloy in air bending under warm and hot

forming conditions. Garcia Romeu et al (2007) presented new springback

graphics for air vee bent sheet metal parts based on an experimental work.

Se Young kim et al (2007) examined the effect of tool design and process

parameters on the springback of GLARE and the parameters studied include

punch radius, punch speed, forming load and forming temperature.

12
DESCRIPTION OF EQUIPMENT

13
 CHAPTER -3

DESCRIPTION OF EQUIPMENT

GEAR CLASSIFICATION:

RACK GEAR: A toothed bar into which a “pinion,” (worm gear spur etc.)
meshes. Rack and pinion gears are used to convert rotation into linear
motion. A perfect example of this is the steering system on many cars. The
steering wheel rotates a gear, which engages the rack. As the gear turns, it
slides the rack either to the right or left, depending on which way you turn
the wheel

PINION: A small cogwheel, the teeth of which fit into those of a larger
gearwheel or those of a rack. A rack and pinion is a type of linear
actuator that comprises a pair of gears which convert rotational motion into
linear motion. A circular gear called "the pinion" engages teeth on a linear
"gear" bar called "the rack"; rotational motion applied to the pinion causes
the rack to move relative to the pinion, thereby translating the rotational
motion of the pinion into linear motion.

14
 RACK & PINION ARRANGEMENT

GEAR TERMINOLOGY

Fig 1 Gear Specification

DEFINITIONS:

1. Addendum: The distance a tooth projects above, or outside of, the pitch
line or circle.

15
2. Base circle: The base circle is a circle from which involute tooth profiles
are derived.

3. Base cylinder: The base cylinder corresponds to the base circle and is the
cylinder from which involute tooth surfaces, either straight or helical are
derived.

4. Backlash: The amount by which the width of a tooth space exceeds the
thickness of the engaging tooth on the operating pitch circles. Backlash is
the gap between gear teeth where they mesh. This leads to ‘play’ in the
gears.

5. Bottom Land: The root diameter.

6. Chordal Addendum: The distance from the outer diameter to the pitch
line.

7. Chordal Thickness: The tooth thickness at the pitch line.

8. Circular Pitch: The distance from the center of one tooth to the center of
the next tooth measured round the circumference of the pitch circle.

9. Clearance: The amount by which the Dedendum of a gear tooth exceeds

the addendum of a mating gear.

10. Center distance: The distance from the center of the gear shaft to the center
of the pinion shaft.

11. Circular tooth thickness: The length of arc between the two sides of the
same gear tooth, on a specified circle. (Refer figure 1).

12. Datum circle: The datum circle is a circle on which measurements are
made.
16
13. Composite action test: A method of gear inspection in which the work gear
is rolled in tight, double-flank contact with a master gear or a specified gear
to determine composite variations.

14. Composite tolerance, tooth-to-tooth (double-flank): The permissible

amount of tooth-to-tooth composite variation.

15. Composite tolerance, total (double-flank): The permissible amount of

total composite variation.

16. Composite variation: Variation in center distance when a gear is

inspected by a composite-action test.

17. Composite variation, tooth to tooth (double-flank): The greatest change

in center distance while the gear being tested is rotated through any angle of
360°/N during a double flank composite test.

18. Total Composite variation (double-flank): The total change in center

distance while the gear being tested is rotated one complete revolution
during double-flank composite-action test.

19. Datum of axis rotation: The axis of the gear used as the basis for
measurements.

20. Datum tooth: The designated tooth used as the starting point for measuring
other teeth.

21. Diameter, profile control: The specified diameter of the circle beyond
which the tooth profile must conform to the specified involute curve.

22. Dedendum: The depth of a tooth space below, or inside of, the pitch
circle.

17
23. Eccentricity: The distance between the center of a datum circle and a
datum axis of rotation.

24. Face width: The length of the gear teeth in an axial plane.

25. Functional face width: The portion of the face width less the edge round
at each end.

26. Index variation: The displacement of any tooth from its theoretical
position, relative to a datum tooth. Measurements are usually linear, near the
middle of the functional tooth profile. If the measurements are made normal
to the tooth surface, they should be corrected to the transverse plane.

27. Total Index variation: The maximum algebric difference between the
extreme values of index variation for a given gear. Total index variation is also
equivalent to total accumulated pitch variation measured by a two probe
spacing system.

28. Lead: The axial advance of a helix for one revolution, (see Fig.2).

Fig 2 Tooth Thickness

29. Master gear: A gear of known quality that is used to perform a

composite-action test.

18
30. Outside diameter: The diameter of the addendum circle (outside) of a
cylindrical gear.

31. Pitch: The distance between similar, equally spaced tooth surfaces along
a given line or arc. (See Fig 3).

Fig 3 Lead (top) and various pitches (bottom)

32. Axial pitch: The pitch of a gear parallel to the axis of rotation.

33. Base pitch: On an involute gear, the base pitch is the pitch on the base
circle or along the line of action. It is equal to the circumference of the base
circle divided by the number of teeth.

34. Circular Pitch: The distance along a specified pitch circle or pitch line
between corresponding profiles of adjacent teeth. (See Fig. 3)
19
35. Diametral pitch: The diameter of the pitch circle. The ratio of the number
of teeth to the pitch diameter in the transverse. It is equal to pi divided by the
circular pitch.

36. Normal diametral pitch: The ration of the number of teeth to the pitch
diameter in the normal plane of a helical gear. The normal plane and transverse
of a spur gear are coincident.

37. Pitch variation: The plus or minus difference in the transverse plane
between the average measured pitch and the actual pitch measurement. (See
Fig. 4)

Fig 4 Pitch Variation.

38. Pressure Angle: The angle between a tooth profile and a radial line at its
pitch point. It is usually equal to 20 degrees.

39. Normal pressure angle: The angle at a point on the pitch cylinder
between the line of pressure that is normal to the tooth surface and the plane
tangent to the pitch cylinder.

40. Profile: One side of a tooth in a cross section between the outside circle
and the root circle.

20
 Fig 5 Profile

41. Functional profile: The portion of the tooth flank between the profile
control diameter and the addendum circle or the start of tip round.

Fig 6 Functional profile

42. Profile variation: The difference between the measured and the specified
functional profile. If measured in a normal plane, a correction using the
appropriate helix angle must be applied to the measured value.

21
 Fig 7 Profile Variation.

43. Profile tolerance: The permissible amount of profile variation in the

functional profile; designated by a specified ‘K’ chart envelope as shown in
figure 8. Plus material at the tip, which increases the amount of variation
outside the functional profile, is not acceptable. Minus material beyond the
start of tip can be disregarded.

DIES AND ITS TYPES

Die:

The die may be defined as the female part of a complete tool for
producing work in a press. It is also referred to a complete tool consists of a
pair of mating members for producing work in a press.

Types of dies:

The dies may be classified according to the type of press operation

and according to the method of operation.

A) According to type of press operation:

According to this criterion, the dies may be classified as cutting dies and
forming dies.
22
Cutting Dies

These dies are used to cut the metal. They utilize the cutting or shearing
action. The common cutting dies are: blanking dies, perforating dies,
notching dies, trimming, shaving and nibbling dies.

Forming Dies

These dies change the appearance of the blank without removing any
stock. Theses dies include bending, drawing and squeezing dies etc.

(B)According to the method of operation

According to this criterion, the dies may be classified as: single

operation or simple dies, compound dies, combination dies, progressive dies,
transfer dies and multiple dies.

Simple Dies

Simple dies or single action dies perform single operation for each
stroke of the press slide. The operation may be one of the operations listed
under cutting or forming dies.

Compound Dies

In these dies, two or more operations may be performed at one station.

Such dies are considered as cutting tools since, only cutting operations are
carried out. Figure shows a simple compound die in which a washer is made
by one stroke of the press. The washer is produced by simulation blanking and
piercing operations. Compound dies are more accurate and economical
in production as compared to single operation dies.
23
Combination Dies

In this die also, more than one operation may be performed at one
station. It is difficult from compound die in that in this die, a cutting
operation is combined with a bending or drawing operation, due to that it is
called combination die.

Progressive Dies

A progressive or follow on die has a series of operations. At each

station, an operation is performed on a work piece during a stroke of the
24
press. Between strokes the piece in the metal strip is transferred to the next
station. A finished work piece is made at each stroke of the press. While the
piercing punch cuts a hole in the stroke, the blanking punch blanks out a
portion of the metal in which a hole had been pierced at a previous station.
Thus after the first stroke, when only a hole will be punched , each stroke of
the press produces a finished washer.

Transfer Dies

Unlike the progressive dies where the stroke is fed progressively from
one station to another. In transfer dies the already cut blanks are fed
mechanically from one station to other station.

Multiple Dies

Multiple or gang dies produce two or more work piece at each stroke
of the press. A gang or number of simple dies and punches are ganged
together to produced two or more parts at each stoke of the press.

25
CONSTRUCTION & WORKING PRINCIPLE

26
 CHAPTER -4

CONSTRUCTION & WORKING PRINCIPLE

CONSTRUCTION COMPONENTS OF MANUAL OPERATED

EDGE FOLDING MACHINE

In our project the following components are involved to achieve

folding sheet metals.
1. Male die
2. Female die
3. Rack & pinion
4. Base
5. Supporting column
6. Handle

MALE DIE
A die is a specialized tool used in manufacturing industries to cut or

shape material mostly using a press. Like molds, dies are generally

customized to the item they are used to create. Products made with dies

range from simple paper clips to complex pieces used in advanced

technology.

27
DIE FORMING
Forming dies are typically made by tool and die makers and put into

production after mounting into a press. The die is a metal block that is used

for forming materials like sheet metal and plastic. For the vacuum

forming of plastic sheet only a single form is used, typically to form

transparent plastic containers (called blister packs) for merchandise.

Vacuum forming is considered a simple molding thermoforming process

but uses the same principles as die forming. For the forming of sheet metal,

such as automobile body parts, two parts may be used: one, called the punch,

performs the stretching, bending, and/or blanking operation, while another

part that is called the die block securely clamps the work piece and provides

similar stretching, bending, and/or blanking operation.

The work piece may pass through several stages using different tools

or operations to obtain the final form. In the case of an automotive

component there will usually be a shearing operation after the main forming

is done and then additional crimping or rolling operations to ensure that all

sharp edges are hidden and to add rigidity to the panel.

28
DIE COMPONENTS

The main components for die tool sets are:

 Die block – This is the main part that all the other parts are attached

to.

 Punch plate – This part holds and supports the different punches in

place.

 Blank punch – This part along with the blank die produces the

blanked part.

 Pierce punch – This part along with the pierce die removes parts from

the blanked finished part.

 Stripper plate – This is used to hold the material down on the

blank/pierce die and strip the material off the punches.

 Pilot – This will help to place the sheet accurately for the next stage of

operation.

 Guide, back gauge, or finger stop – These parts are all used to make

sure that the material being worked on always goes in the same

position, within the die, as the last one.

 Setting (stop) block – This part is used to control the depth that the

punch goes into the die.

29
  Blanking dies – See blanking punch

 Pierce die – See pierce punch.

 Shank – used to hold in the presses. It should be aligned and situated

at the center of gravity of the plate.

RACK GEAR

A toothed bar into which a “pinion,” (worm gear spur etc.) meshes.
Rack and pinion gears are used to convert rotation into linear motion. A perfect
example of this is the steering system on many cars. The steering wheel rotates
a gear, which engages the rack. As the gear turns, it slides the rack either to
the right or left, depending on which way you turn the wheel

PINION

A small cogwheel, the teeth of which fit into those of a larger gearwheel
or those of a rack. A rack and pinion is a type of linear actuator that
comprises a pair of gears which convert rotational motion into linear motion.
A circular gear called "the pinion" engages teeth on a linear "gear" bar called
"the rack"; rotational motion applied to the pinion causes the rack to move
relative to the pinion, thereby translating the rotational
motion of the pinion into linear motion.

30
 Rack and pinion, mechanical device consisting of a bar of
rectangular cross section (the rack), having teeth on one side that meshes
with teeth on a small gear (the pinion). The pinion may have straight teeth,
as in the figure, or helical (twisted) teeth that mesh with teeth on the rack
that are inclined to the pinion-shaft axis.

If the pinion rotates about a fixed axis, the rack will

translate; i.e., move on a straight path, as shown by the arrow AB in
the Figure. Some automobiles have rack-and-pinion drives on their steering
mechanisms that operate in this way.

If the rack is fixed and the pinion is carried in bearings on a table guided
on tracks parallel to the rack, rotation of the pinion shaft will move the table
parallel to the rack as shown by the arrow CD in the Figure. On machine
tools, rack-and-pinion mechanisms are used in this way to

31
obtain rapid movements of worktables; the pinion shaft is usually rotated
with a hand crank.

SUPPORTING COLUMN

Supporting column which is used to support whole parts of the

equipment.

32
COST ESTIMATION

33
 CHAPTER -5

COST ESTIMATION

Total Manufacturing Cost

The calculation for total manufacturing cost involves a detailed

accounting for the costs of materials, labor and overhead. It requires a realistic
analysis of a company's various departments to show their contribution to the
manufacturing process and the costs of those contributions.

The manufacturing process goes through three stages: raw materials,

work-in-progress and finished products. The calculation of total
manufacturing costs, also known as the cost of goods sold, involves the
accounting of costs for each phase of production.

The difference between a cost and an expense is frequently

misunderstood. Because the terms variable costs and variable expenses will be
used later in this chapter, and also throughout this book, the difference in
meaning between a cost and an expense will now be clarified.

Technically, there is a difference between a manufacturing cost and a

manufacturing expense. The term manufacturing costs usually refers to
material used, direct labor incurred, and overhead incurred in a
manufacturing business. Material used, direct labor, and manufacturing
34
overhead at the time incurred are not expenses; rather they incurred costs. In
the manufacturing process, material, labor, and overhead do not expire;
rather through manufacturing activity they become transformed from one
type of utility to another.

In a manufacturing business, the accountant will debit work in process

for materials used, direct labor incurred, and manufacturing overhead. Since
work in process is an asset account, it would not be logical to regard material
used, direct labor, and manufacturing overhead as expenses. Expenses
cannot be transformed back into asset values.

The formula to Calculate Total Manufacturing Cost

The formula for calculating total manufacturing cost is:

Total manufacturing cost = raw materials + direct labor + manufacturing

overhead

Consider an example of calculating manufacturing costs for Flying

Pigs Corporation and the company's costs to make roller skates.

Accounting for Raw Materials

Flying Pigs uses steel, wheels and leather straps to make its roller skates.
The company began production with the following inventory:

35
Direct Labor and Manufacturing Overhead

The next stage of manufacturing is the production or work-in-

progress. At this point, direct labor is used to make the roller skates, and the
cost of manufacturing overhead is added.

Manufacturing overhead includes those expenses that are not directly

involved in the direct costs of production. They are indirect costs that are
necessary to support the manufacturing process and must be allocated to
each unit of production. Typical manufacturing overhead costs are:

 Electricity and other utilities required to run equipment in the

factory

 Depreciation of manufacturing equipment

 Factory supplies for the manufacturing processes

 Product quality inspectors

 Maintenance workers and repair parts for the equipment

 Sanitation personnel

 Bookkeepers for the manufacturing processes

 Managers for the factory

 People who set up the equipment for manufacturing

 Material handlers, such as forklift operators

36
 Property taxes and insurance on the facilities and equipment

Note that for the indirect labor, the company incurs additional
expenses for Social Security, Medicare taxes, health insurance, vacation pay,
holiday pay, unemployment compensation, workers' compensation and
retirement plans.

Total Manufacturing Costs

Therefore, the total manufacturing costs for the company to make its
skates is:

Raw Materials

Labor

Manufacturing Overhead

Total Manufacturing Costs

The calculation for total manufacturing costs does not consider the
expenses that Flying Pigs incurs for general and administrative costs. These
expenses include selling and marketing costs, office rent, administrative
wages, sales commissions, accounting and legal fees, office equipment,
utilities and executive salaries.

General and administrative expenses could be included in

manufacturing costs by allocating these expenses based on a manufacturing
metric such as labor hours or machine hours consumed in making the
products.
37
 MANUFACTURED STATEMENT

Material used : Rs. 3,400.00

Direct labor : Rs. 1,900.00

Manufacturing overhead : Rs. 2,200.00

Work in process : Rs. 2,100.00

Total manufacturing costs : Rs. 9,600.00

38
MERITS

39
 CHAPTER -6

MERITS

MERITS

 This equipment is suitable for small scale industries and workshops.

 Its operation and maintenance is very simple.
 It is compact and portable.
 It is simple and rigid in construction.
 Manufacturing cost is lesser than other folding machines.

40
CONCLUSION

41
 CHAPTER -7

CONCLUSION

In this project we are fabricate the hand operated sheet metal

edge folding machine. This equipment needs no electrical power to

operate, just using the manual power to bend the sheet metal.

This project reduces the cost involved in concern and also

avoids the electrical power usage. This project is very useful for

small for small scale industries and workshops.

42
BIBLIOGRAPHY

43
 BIBLIOGRAPHY

 Benson, Steve D. Press Brake Technology: A Guide to

Precision Sheet Metal Bending. Society of Manufacturing

Engineers, 1997. ISBN 978-0-87263-483-1

 Todd, Robert H.; Allen, Dell K.; Alting, Leo (1994),

Manufacturing Processes Reference Guide, Industrial Press

Inc., ISBN 0-8311-3049-0.

Web site:

 https://prestigemetals.com/metal-bending-technology/

 https://doi.org/10.1016/S0924-0136(01)01140-2

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PHOTOGRAPHY

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PHOTOGRAPHY

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