AND

ESTIMATING COSTING

Definition of Estimating. It an art of

finding the cost, •which is likely to be incurred on the
manufacture of aa article, before it is actually manufactured. Thus, it is
the calculation of a probable cost of an article before the manufacturing
11. Hal
starts. It salso includes per determination of the quality of material,
labour etc.,
OG required.
Estimating is a highly technical knowledge about factory methods
Here, a
and operation times etc.
Importance of Estimating. In all organisations. before
12. Segment
starting actual production or filling up the
tenders, estimation is done. Therefore accurate
estimating is very necessary to the market and to be sure whether
where c is
manufacture of a particular article will be profitable or
not. Both
and h is the over and under.estimating are dangerous.
Over-estimating leads sto inc:ease the cost and hence tenders may not
4 36losses to the
get suitable response. Under-estimating may lead to heavy
concern. Hence accurate estimating is very essential and therefore staff
of the estimating department should be qell qualified, experienced and
trained in this profession.
For example, a concern wants to start, the manufacturing of
Lathechucks. Toe firm finds by market-research
that, its market price is approximately Rs. 200. But estimated
price of the firm is more than this value. Then the
drawings may be gent back to design section, to
find out an alternate design, so that price can
be reduced If reduction of price is not possible than idea of
manufacturing the • chucks would oe dropped,
otherwise it would lead to a greater loss.
Aims The main aims of estimating are as

(t) To help the factory owner's in deciding the

and selling policies.
 MECHANICAL AND
(it) To help in filling up the tender
enquiries.
(Iti) To decide about the amount or
which helps in comparing and checking the
actual overheads of the factory.
To decide about rates workers aner makin.
"Time Study."
(v) It to a partiaxlar should bo putohued
marbt or to be manufactura.
2
The important functions Of
esti• mation are summarised below :
(i) To determine material cost, taking into
consideration different allowances aven for different
manufacturing operations.
(Il) To determine labour cost considering labour time with the
help of wage rata. (v) To determine
(Ill) To determine the of material to be purchased fron of
oubide.
(tv) To determine the co tools, equipment etc., to be puroverhead
chased from outside.
charges including sellingtd

packing and transportation charges.

(vi)$o determine selling price after adding due profit in the totaj

(vii) To conduct time and motion study.

(viii) To refresh themselves with modern methods and
equipment used in manufacturing their products.
(ix) To keep the previous records in a systematic way of
esti• mates for future reference.
(x) To keep contacts with other departments, regarding
methods of operations, quality of material and products etc.
 AND
(xi) To keep control over selling expenses with the help of
salu manager.
(xil) To find most economical procedure for the manufacture of
products and their design.
(xlli) To submit estimates to the sales department for selling
products.
(w) To help in modification of
design.
ORGANISATION OF ESTIMATING DEPARTMENT
In large concerns, this department functions separately under the
planning department ; but for small concerns, the work of estimation
IS pneraily performed by production manager with the help of a
qualified draftsman.
The person, who prepares
the estimates is known u an
"Esti

An estimator must possess tb following essadal

qualities :
(t) He must be able to read and understand
drawings and blu

He most have a pod bowbdse or machine'

and *ration for manu
cosrnza 3

(ill) He should have a good knowledge of

the use of proper tools, jiD and fixtures
etc.
(tv) He must have good knowledge of market
prices of different materials required in
manufacture.
(v) He must have a good knowledge about
the wage rates of all types of workers.
 MECHANICAL AND
(iv) He should have good knowledge about
different allowances for time i.e., personal
allowance, fatiéue allowance, tool changing
allowance, gnnding allowance and allowance, etc.
(vii) He must have good knowage about
the cutting speeds feeds and depth of cuts
for different materials, operations and with
different types of tools.
(viii) He must be a well qualified and
trained technical person and must be able to
suggest new methods of production to reduce
the production cost.
(ix) He must know the official account
classification.
(x) He must know the procedure for the
performance of "Time and Motion Study".
(ix) He should also have good knowledge
about the business matters.
(xii) He must cooperate with the other
departments, specially with design, planning
and sales deptts.
SOURCE OF ERRORS IN ESTIMATING
There may be some errors in estimating.
These ergors are of the following two types :
(t) Unavoidable errors.
(ii) Avoidable errors.
(i) Unavoidable Errors. These are those,
which can not be avoided. Some of the examples of
such errors are given below :
(a) Machinery breakdown.
(b) Power failure.
(c) Accidents.
(d) Drop in the emciency of workers.
 AND
(e) Drop in the efficiency of machines
and tools.
(f) Strikes.
(ii) AwidableErrors. Some of the errors
can be avoided by the estimator while
preparing the estimates. These errors may
occur due to less experience, carelessness
and hurry in preparing the estimates.
(a) Poor analysis,
(b) Omissions of factors
(c) Not up-to date data. (i) Repoddon
of same factors.
4
COSTING
Deßnitåon. It is the determination of an
actu81 cost Of an article, after adding different expenses incurred
in various depart• ments.
It may also be defined as a system. which systematically records all
the expenditures to determine the cost of manufactured products.
It differs from estimating. that costing is a
determination of cost after knowing the
expendÑqres incurred In various departments on
the product while Bttmattng is the pre-
determination of cost based on the assumptions and previous
experiences.
Aims of Costing. The important aims of
costing are :
(i) To determine the exact cost of
each article.
(ii) To determine the cost incurred during
each operation, to keep control over workers' wages.
 MECHANICAL AND
(iii) To proude information, to ascertain the selling
price or the product.
(i') To supply information for detection of wastages.
(v) It helps in reducing the total
cost of manufacture.
(vi) It suggests, changes in design, when
the cost is higher.
Standard Cost. It IS the pre-determined cost of a product.
After compiling different expenses, an
estimated cost of a product is forecasted, which is
known as standard cost.
It is used aq a device to check and lower overhead expenses and
improving efficiency.
Generally, standard costs are not
flexible but when sudden variation in the
material cost or any change In the production
method occurs, standard cost should be
modified.
Advantages of Standard Cost
(i) It provides a check on various expenses.
(11) It helps in deciding
the budget. (iii) It helps in
budgetary control.
It helps reduction in wastage of
material and labour.
(v) It helps in price determination.
It is a measure for arriving at the em:iency of the whole
concern.
PROCEDURE FOR COSTING
Actual expenditures incurred in various
departments for diffe rent items are
 AND
collected by costing department The
expenditues are categorised under the
following main beads ; (i) Direct material
coat.
W) labour cow
COSTING

(til) Factory overheads.

(iv). Administrative overheads.
(v) Selling overheads.
To determine the total cost. sum of each of the above heads is
added. For detailed description chapter on 'Elements of Cost'
should be consulted.
Advantages of Efficient Costing.
Efficient costing has got the following advantages :
(i) It helps in tracing wastage, leakage and spoiled material.
(ii) It gives information regarding profitable and
unprofitable activities.
(iii) [t provides an effective check on wage systems.
(iv) Actual causes of reduction in
profits can be easily found.
(v) It gives information, regarding component parts,
whether it is profitable to manufacture them in the factory or to purchase
from outside market.
(vi) It also helps in the settlement of wage rates with trade
unions at the time of dispute.
(vii) It provides data for comparison between actual
cost and estimated cost of an article.
(viii) It. provides data for overhead charges etc. to assist in
the preparation of estimates for future work.
(ix) It helps the management in forming the policies for
price determination.
 MECHANICAL AND
(x) It provides information of detailed expenditure, so that,
it can be checked, when it is tending to exceed.
(xi) It keeps control over selling price.
(xii) The main advantage of costing is to compare the
output of the persons of same trade and working on same type of
machines.
(xiii) It helps in determining the efficiency of administrative
and operative functions and decides the weak point, where wastage and
expenses need check.
(xlv) It helps the planning department in deciding about the
quantity of material required and the sequence of operations on the
job.
Constituents of Estimate
These are :
l. Design time
2. Drafting time
3. Time and Motion Studies, Planning
and Production Control Time
4. and of special items
5. Experimental work
6
6. Materials
7. Labour and
8. Overheads.
1. Design Time. It is the time
consumed in designing a particular product. In
the wages and other expenditures requiæd to be id in
designing a product are to be considered. For this purpose, t cost
can be estimated on the basis of similar products already designed
in the past or on the basis of good judgement of designer. In this
the remuneration paid to design once staff and other expenditures
incurred during designing a product in a particular period are all
added.
 AND
2. Drafting Time. After the design
work is over, the draw• ing is split up in simple parts
and drawings of individual comDonent according to the
requirement of production shops are prepared by Draftsman.
The estimated time to be consumed by draftsman in preparing
such drawings is called "Drafting Time". For calculating, drafting
time cost, the remuneration of draftsman is taken as the basis.
3. Time and Motioa Studies, Planning and Production
Control Time. Sufficient time may be consumed for such activities and
therefore an estimated time and then costs to be incurred are required to
be estimated. These can be recorded separately by several departments by
past experience or judgement.
4. Design and arrangement of special items.
Sometimes certain special items are needed for manufacturing a
variety of product. The special Items may be patterns. core boxes,
flasks, dies, jigs, fixtures and tools etc. The
estimator must take into account their cost, whenever
used.
5. Experimental work. With the help of experiments
the best and cheapest method of production is determined. For this,
researches and experiments are performed on old and present
methods or sometimes inventions are required to be done The cost
incurred on such activities is given due consideration.
6. Materials. The material cost is found out with the
help of samples or drawings etc. These drawings show only the
finished dimensions while estimation must take into account• the
calculations of quantities to be provided
including holding, turning, stamping, moulding.
waste or spoilage in cutting and finishing etc. therefore an
estimator must have practical knowledge of various allowanœs.
An estimator first prepares rough drawings with all
allowances and calculates the volume. From
volume weight is obtained by multiplying density.
 MECHANICAL AND
Thus material cost is obtained by knowing market rates of
material.
While calculating material coat it must be seen that whether or
not resulting from the process of manufacture can be utilised
for some other work by the concern. Its cost
ia then deducted from material
 cwrma
7. Laboar. Estimation of labour cost
is a complicated problem, which requires a large
experience and at the same time, it plays big role in
estimating total cost of a product.
Therefoæ, to estimate the labour cost, an
estimator must have a thorough know• ledge
of all the operations carried out during the
production. Estimator should take the advice of production
department while deciding about the exact time of each operation.
Different allowances like personal, fatigue, tool changing and
grinding and checking measurement allowance should also be taken
into consideration.
8. Time The classification of "Time
Allowances" are as under
(i) - Set up time
(ii) Operation time
(a) Handling time
(b) Machining time
(iii) The tear-down time
(iv) Miscellaneous allowances.
(i) Set time. This is the time required for setting and axing
the job end different tools on the machine. This is also known as
"Setting Time". This includes time to study drawings, blue prints,
to sei machines, to inspect job, setting of gauge etc.
Set up time is independent of the number ofjobs to be
produced and is the function of two factors.
(a) Set up hours and
(b) Rate paid per hour
(ii) Operation Time. This the time taken by the machines
for-the actual operations on the job. This is also known as "cutting
time" or "floor to floor time". Operation time includes (i) Handl•
ing time and (Il) Machining Time.
Handling Time means all the time required in physical movement
while performing the machining operations.
 MECHANICAL AND
Machining Time means time taken by the machines from the start
when the tool touches the job to the end when the tool leaves the
job.
(ili) Tear.down Time. This time is counted from when the last
element of operation has been completed.
(iv) Miscellaneous Allowances. An estimator should also
different allowances for time because it cannot be
expected that a worker can work for all the 8 hours without rest.
Th'refore, he should not completely strict about the time, which he
has calcu• iated. The efficiency of the worker with the lape of time
due to-fatigue etc. Time for other works such as tool changing tool
sharpening, checking measurement and personal calls etc., should
also be considered while calculating the dme taka to com.
COSTINQ

the product. These factors consume generally to of tbe

total time taken.
On the job. This includes the removal of
all tools used on the operation qr operations. It means
the machine should be left in condition which would
not need any additional removel of tools for a
new operation. This time is sometimes included in ' Set up'*
time.
Some of the important miscellaneous allowances are
discusseð below :
(a) Personal allowances
(b) Fatigue allowances
(c) Tool changing and grinding allowances
(d) Measurement checking allowances (e) Other allowances.
(a) Personal allowances. It is the time consumed to
attend bis personal need' such as going to
lavatories, to take water, to smoke etc. Reduction
in emciency due to headache, cold and other minor diseases also
falls in this category. This allowance is nearly 5% of the
total working time.
(b) Fatigue allowances. A worker cannot work for full
time with the same speed. After some time. he feels some tiredness due
to excessive work, poor lighting, machine noises etc. These all lead to
fatigue. This is a well known fact that a fresh man can work quickly than
that of a tired man. A suitable allowance for a fatigue should therefore
also be considered. This allowance may also be taken as nearly 5% of the
total time taken.
(c) Tool changing and grinding allowances. These
include the time required to remove the tool from its holder and to
fix another tool. It also includes the time required to sharpen the
tool because, it becomes necessary after certain hours of use. For
sharpening the tool, worker has to remove
the tool, walk up to the grinder to grind the tool, come
back to machine and set the tool again or the machine. This
allowance may be taken nearly 20% of the total time
taken.
(d) Mesurement and checking allowances. These include
the time taken for measuring and checking the different dimensions of
the product. Rough dimensions require less time; while accurate
dimensions require large timc. Therefore a due consideration should be
allowed for it. This allowance may be taken nearly 2% to 30% of the
total time taken.
- (e) Other Allowance.. In tbls, time consumed in activities
lib paiodic cleaning and oiling. getting
stocks, delivering jobs» disposing of scraps and
surplus stock etc. Due consideration must be given to this
while estimating. In some shops, 15% to 20%
of the 0Fration time is consumed in these activitin.
9. Overheads. These include the expenditure which cannot
charged to some particular product during production.
AND COSTING

(a) Indirect material cost. In this,

the cost of greases, coolants, oils, cotton waste,
contingencies, power, water etc. are consi-

(b) Indirect labour cost. In this the pay of supervisors,

draftsmen, designers, research workers, helpers, chowkidars and persons
working for material handling etc. is Included.
 MECHANICAL AND
(c) Administrative Overheads. These include salaries of
high officials, salaries of persons working in general office, telephone,
telegraph and insurance premium etc.
(d) Selling Overheads. These include salaries of salesman,
commission to salesman and advertising expenditure etc.
(e) Repairs and maintenance expenses.
(f) Insurance premium on building and plants
(g) Depreciation of building, furniture and equipment.
Other expenditures if any added in overheads. Then sum of all
these expenses is found which will be the total
estimated cost of the product. These estimates are then sent to
the sales department for necessary action and approval.
 2

Introduction. This topic is very useful in the subject "Boti•

•mating and Costing". In any factory, the cost of the product naau•
factured is calculated, so that the exact idea of the amount of profit
•can be made. We know that there are hundred of different itós of
expenditures, which are made in the factory and all these
charged on the product manufactured. No Items of
•should be left, while calculating the total cost of any product,
there fore, this total cost is divided into different headings known
as • "Elements of Cost".
For easy and accurate calculations, the total cost of a product
manufactured can be divided into three main "Elements".
1. Materials.
2. Labour.
3. Expenses.
I. Materials. These can be further classified into :
(i) Direct materials, and (ii) Indirect materials.
(i) Direct Materials. These are those materials which
when or processed in the factory shops through the
various stages form the final useful shape of the main product
or component part
.of the main product. These are also known as "Productive
Materials".
(ii) Inarect Materials. These are those materials which
are
.essentially needed in various shops for helping the materials to
be .converted into the final useful shapes. Difference between
direct and indirect forms of materials can be easily understood by
the following

Suppose a person continuously. working in Milling Machine

•Shop is cutting teeths on cast iron blanks. Now the cast iron
blanks, of which the gear is made, will be the direct material while
 MECHANICAL AND
the coolant required for cooling the cutter, grease and lubricating
oil needed for lubricating the machine, kerosene oil and cotton

•tc. needed for cleaning the machine are known as Indirect

Materials.
2. Labour employed in any factory maybe of two classes.

10
StzBNTS OF COST

(l) Direct
laboar, and (Il)
Indirect Jabour.
(l) Direct Labour. The workers, who actually work or process tbe
different materials manually or with the aid of machineg is, known as
Labour". This is also called Productive Labour. The nature of their duties
is such that their wages can be directly charged to the job, which they are
manufacturing.
Workers engaged for operating on various production machines in
machine shop welding shop, pattern making shop, electric winding shop
and assembly shop etc. is known as Direct Labour.
(H) Indirect labour. Any other labour, who help the
productive labour in performing their duties is known as Indirect
Labour. The nature of their duties is such that their wages can not
be charged directly to a particular job but are charged on the total
number of products produced in the plant during a particular
period.
Foremen, Supervisors, Inspectors, Chowkidars, Gate-
keepers. Store-keeper, Crane Driver and Gangmen etc., are
classified as Indirect Labour.
Now again consider the above example of Milling Machine Shop.
The worker who is producing gears continuously on the milling machine
is known as Direct Labour, while the Foreman, supervising in the milling
machine shop. the inspector checking the accuracy of gears and helper,
who is bringing and taking away the gear blanks from the worker are
examples of Indirect Labour.
3. Expenses. We have discussed, direct material cost and
direct labour cost but apart from this, you
will find that, in each factory there are several other
expenditures, such as cost of advertisement. building rent,
depreciation charges of plant and factory building, cost of
packing, cost of transportation, salaries and commission to
salesman etc. All these expenditures are known as "Expenses". So,
we can say that except direct material and direct labour cost, all
other expenses, which occur in the factory are known as
"Expenses".
The cost of Indirect material and Indirect labour is also
included in the expenses.
Expenses may be of two classes.
(i) Direct or chargeable Expenses, and (ii)
Indirect Expenses.
(i) These are those expenses, which can be
charged directly to a particular job and are done for that specific
job only. For example, cost of special jigs
and fixtures, cost of some special patterns and cost of
experimental work on a particular j 0b etc.
(It) Indirect Tbe»e are also known aa overhead
12 BTIMATING COSTING

charges, oncost, burdon or indirect charges.

These can be further classified as :
—(a) Factory
expenses. (b)
Administrative
expenses.
(c) Selling expenses and
(d) Distribution expenses.
(a) Factory Expenses. These overheads
include all the expenditure made on the actual
operation of the product in the plant. Such as
Indirect material and Indirect labour. It is
also' named as works oncost.
(b) Administrative Expenses. These
overheads include all the expenditure made on
the salaries of general office staff and
executive staff, telegraph and telephone
charges, depreciation of omce building and
equipment etc.
 MECHANICAL AND
This is also known as establishment on-cost
or office expenses.
(c) Selling Expenses. These overheads
include all the expen• diture made on the
salaries of persons working in sales department,
advertising expenses and agency expenses etc.
(d) Distribution Expenses. These
overheads include all tbe made on holding
finished stock, despatching them to the customer
and packing cost etc.
Fixed and Variable Overheads. All the
overheads described above may be classified
into two forms. (i) Fixed overheads and
(li)t Variable overheads.
(i) Fixed Overheads. These are those
indirect expenses which constant whatever
may be the volume of production such as salaries
of higher officers, rent of building and
insurance charges etc.
(ii) Variable Overheads. These are those
indirect expenses, which vary with the volume of
production such as power, fuel, store supplies
etc. These are also known as variabie.
Fluctuating or Floating over overheads.
Now, from above we can see that variable
overheads increase proportionately with the rate
of production, but fixed overheads remain almost
constant. So by increasing the amount of
producüon, the total cost of the product can be
reduced. It is also essential that there should
at least be some minimum amount of production
whicb can cover the fixed overheads.
Thus large profits can be earned by
increasing the production and lowering fixed
overheads.
Coaponents of Cost. The various components
of cost are :
l. Prime F.
2. Factory cost.
3. once cost.
 4. Total cœt.
OF COST

1. Prime Cost. It consists of direct material

cost, direct labour cost and direct expenses.
i e. Prime cost—Direct material cost+Direct
labour cost+ Direct expenses.
Prime cost is also named as "Direct
Cost".
2. Factory Cost. It consists of prime cost
and factory expenses.
i e. Factory cost Prime cost + Factory
expenses.
Factory cost is also named as 'Works
Cost'.
3. Office Cost. It consists of factory
cost and administrative expenses.
i.e. Office cost—Factory
cost+Administrative expenses.
Office cost is also named as
manufacturing cost or cost of production.
4. Total Cost. It includes office cost and
selling and distribution expenses.
i.e. Total cost—Office cost+Selling
expenses+Distribution expenses.
Selling Price. If the profit of factory is
added, in the total cost of the product it is
called selling price. So the customers get the
articles, by paying the price which is named as
selling price.
The relation between the elements of cost
and components of cost can be best illustrated
by the chart below :
selli
Price
Total' cost Profit'or losa

Office cost Selling and Distribution expenses

 MECHANICAL AND

Factory cost Administrative expense

Prime èost Factory êxpenses

Direct material cost Direct labour cost Direct

expenses; it any
This can also be illustrated by the
block diagram on aexC page.
NUMERICALS
1. A certain piece of work is produced
by a firm in batches of 100. The direct
material cost for that 100 pieces work is
Rs. 160•00 and direct labour cost is R'. 200
00 Factory on cost is 35% or the total
material and labour cost. Overhead cbarges
ace of coat. Calculate cost, factory
cost. If the
14 Cœ•rn•

Fig. 2•1. Block diagram to illustrate the

relation between "Elements of Cost
and Components of Cost".
ment wants to make a profit of 10% on the gross
cost. Determine the selling price of each
article. Soludon.
No. of products to be manufactured—IOO
Direct material cost = Rs. 160•OO
Direct labour cost = Rs. 200•OO
Hence, Prime cost—Direct material
cost+Direct labour cost
—Rs. 200•OO
—Rs. 360•00 only. Ans.

As factory on-cost is 35% of the Prime

cost,

Factow on-cost Re. 126•OO

1
Factory cost —Prime cost-I-Factory on-cost —
Rs. 360+Rs.

As owrhead charges are 20% of the factory

cost.
20 x 486
Ov±ad cost -u. 97•20
. , Total cost —Mme cost *Factory
—u. 360+Rs.
126+0.97•20 — Rx sas•n.

Now, management wants profit of Rs. on the gross cost, t,.e. total
cost.
110x 583•20
Hence, Selling price of 100 pieces = 100
— Rs. 641•52
641•52
Hence,' Selling price of each work piece— 100
= Rs. 6•4152
Say, Rs. 6•42 Ans.
 MECHANICAL AND
2. The market price of a lathe is Rs. 5000 and the discount
allowed to the distributor is 20% of the market price. It is found;
that the selling expenses cost is the factory cost and if the mate-rial
cost, labour cost and factory overbead charges are in the of I :
4 : 2 : what profit is made by the factory on each lathe, if the.
material cost is Rs. 400 ? Neglect other overheads. Solution.
Market price of a lathe= Rs. 5000
Discount allowed —200/0 on market price
5000 x 20
1000.
100
Hence, Selling price of factory=Rs. (5000—1000)

Now, Selling price of factory—Factory cost+Selling expenses

+Proft
But, Selling expense cost= (Factory cost) ...given,
Selling price of factory — Factoiy
cost+Profit ...(2)
Now, Factory cost—Material cost+Labour cost+Overheads
Here material cost—Rs. 400 Labour cost
and Overhead expenses—2 X 0=Rs.800
3. Factory 2800
* Substituting value in equation (2) from equations (I) and (3)
Then, 4000—tx2800+Profit
Profit—Rs. 4000—3500, or Rs. 500.

Hence profit to factory on each lathe is R'. 500 only.

3. Two ngaged on a forgoing Hammer
complete 2Πconnecting rods, each weighing 4 kg. The
workmen are paid at tbe rate of Rs. 5 and Rs. 3 per day and
material cost is Rs. 2 per kg. If
140% of direct labour is charged to
compensate for both factOW and expenses,
what will be per unit cost of of these units.
NO. of wotbø—a
xr1MATINa
 Rate of worker No. I —Rs. 51day Rate of
worker No. 2 —Rs. 31day No. of
connecting rods 20.
Weight of each connecting rod—4 kg.
and overhead charges— 140% of direct labour charges.
First find the total cost of 20 pieces.
Total cost consists of labour
cost+Material cost+Factory
•Overheads+Administrative overheads
Labour cost for 20 pieces=Rs. 5+Rs. 3—Rs. 8•00
Material weight —20 x 4=80 kg.
Material cost —80x2—RL 160•OO
Factory and administrative overheads
140

100
Total cost of20
—179•20.
Total cost 179•20
• Per unit cost of production
No. of —Rs. 8•96.
Hence the production cost of each connecting rod will
be 8 96 only. Ans.
4. A factory is producing 1000 bolts and nuts per hour on a
machine. Its material cost is Rs. 375, labour cost R'. 245 and the
direct expense is 80. The factory oncost is
150% of the total laboar cost and once on cost is 30% of
the total factory cost. If the selling price of each bolt
and nut is Rs. I •30, calculate whether the
management is going in loss or gain and by what amount.
Solution.
Material cost —Rs. 375
Labour cost —Rs. 245
Direct expense —Rs. 80
•arge•. Factory on cost—1500/o of total
labour
 MECHANICAL AND
cost —Rs. 367•50
100
factory
—Rs. 1067•50
Now, once oncost is 30% of total factory
cost
1067•50x30
—Re. 320•25
00
 COST
OF

Hence, total cost of production per 1000

bolts and nub
= Factory cost-f-Omce on-cost
=Rs. 1067•50+Rs. 138715
'Production cost per piece
= 1•38775 say Rs. 1•39 per piece
But selling price of åanagement is Rs. 1 •30 per piece.
Hence the management is undergoing at loss of Rs.
Re. 0•09 per piece only. Ans.

S. A small firm is producing 100 pens per day. The direct

material cost is found' to be Rs. 160. direct cost Rs. 200 and
factory overheads chargeable to it Rs. 250. If tbe selling on cost
is 40% of the factory cost, what must be the selling price of each
pen to realise a profit of of the selling price. Solution.
No. of pens to be manufactured— 100
Direct material cost =Rs. 160 Direct labour
cost =Rs. 200
Factory overhead charges 250.
Selling oncost=400/o of factory cost
Profit of selling price
Let selling price of 100 pens is Rs. R
Hence, profit on selling price of Rs. R
14•6xR

Total cost price—Profit

14•6xR
...o
100

Now, Factory cost—MateriaI cost +Labour cost *Overheads

—Rs. 160+200+250

Total cost—Factory cost+Selling oncost.

But selling oncost=400/o of
factory cost
 MECHANICAL AND

854
610x40
= Rs. 244
Total
Hence, substituting in Eqn. (I)
T4•6R
854, —R— 100
or R—IOOO,
í8 BTIMATINO cosmo

Hence Selling pHœ of each pen

1000
=Rs. 10 Ans.
6. Data regarding the expenditure made on a
machine during the month of March 1969 are as
follows :
(i) Cost of macbine=Rs. 6,000
(it) Estimated scarp value=Ra. 1.000
(iii) Effective working hours.
(iv) Power charges—Re. 0•50 per hour
(v) Repairs and maintenance cost during
the month=Rs. 30
(vi) Standing charges (i.e. charges for
insurance, lightiqg and rent etc.) for the
month=Rs. 60.
(vii) Duration of work in March 1969= 150
hours. Hourly rate of depreciation (b)
Machine hour rate.
Solution.
(a) As, Depreciation
Cost of machine Scrap Value

=Rs. 5,000
5000
Hourly rate of depreciation= —Re,
0•2S. Ans. 20,000
 COST 27
(b) Hourly rate of depreciation—Re. 0•25
Hourly cost of power consumption
-Re. 0•50
Repairs and maintenance cost for
150 hours. 30

Cost of repairs and

maintenance
/hr. — —Re.
0•20 150
Standing charges for 150 hours=Rs. 60.
Standing charges per bour= -a—Re. 0•40

1•35
Total machine
7. A factory owner employed 50 workers during
the month of • April '1969, whose details of
exFnditure are given below :
(t) Material cost —Re. 30,0.
(It) Rate of wages for each worker

(tü) Dugtion of work

OF

(b') No. of holidays in the month

—5 days.
(v) Total overhead expenses = Rs. 15,000.
If workers were paid overtime of 400 hours at the rate of Rs.
1•50/hr.
Calculate (a) Total Cost.
(b) Man hour rate of overheads.
Solution.
(a) Material cost =Rs. 30,000
No. of workers = 50
No. of working days —30—5
—25 days
Duration of work/day =8 hours
 MECHANICAL AND
Total No. of hours for the month
= 50x25x1=
10,000 hrs.
Rate/hr.
Labour cost
=Rs. 7500
Overtime allowance of overtime hours x hourly rate
=400X 1 50=Rs. 600 Total labour cost = Rs.
7500+Rs. 600 —Rs. 8,100.
Total overhead expenses —Rs. 15,000.
Total cost=Material cost+Labour cost* Overheads.

. Total cost=Rs. 53,100 Ans.

(b) Total Man hours= 10,000+ Overtime
— 10,400 hrs.
Man hour rate of overheads
Total overheads

Total man hours

15,000

10,0

1 . An article can be made either by hand or in large quantity

by mass production. In the former case, time taken is 3 hours and
overheads are 25% of labour cost, while in the latter case time
taken for 10 pieces is 8 hours, but overheads are 150% of labour
cost.
Material cost is Rs. 1'50 per piece and labour charges are Re. O•801hr
Compare the total cost in both the cases.
20 MECHANICAL ESTIMATINO cwrnw

Solution. First case. When article is

manufactured manually Time taken for
manufacturing one article—3 hours.
Material = Rs. 1•50
Cost]piece
Labour rate —Re. O•80/hr.
Labour
cost — Rs. 2•40
Now overhead —'25 0/0 of labour cost
charges
Overheads X
2•40 =
Re. 0•60
Hence, Total =Rs. 1•50+Rs.
cost 2•40+Re. 0•60
=Rs. 4•SO Ans.
Second case. When the article is
manufactured on mass scale. Time taken for 10
pieces—8 hrs.
8
Time
10
As labotr rate is Re. O •80/hr.

Labour cost = -Y 0•64

10
Overhead = 150% of labour cost
150
0•96
100
Now, Total cost=Material cost+Labour
cost-I-Overheads. =Rs.
1•50+Re. O•64+Re. 0•96
=Rs. 310. An..
Now, we can see that article produced be
second method is much cheaper than the first
niethod.
 MECHANICAL AND
9. Prepare a statement giving the
following information. (i) Material cost (ii)
Prime cost (ill) Factory cost (iv)
Administrative overheads (p) Selling
overheads (pi) Total cost and (vii) Profit.
Following data refer to a factory for the
financial year ending
31st March, 1971.
Stock of material OD 1st —Rs. 50,000
April, 1970
2. Material purchased
3. Drawing omcc salaries —Rs. 5,000
4. Rent, taxes and insurance —Rs. 10,000
of factory
5. Pay and commission io
salesmen 10,000
6. Depreciation of office —Rs. 200
equipment
7. Wages to labour (Direct
labour cost)
8, administrative expenses —Re. 3,400
9. Water and power for —Rs. 9,000
factory
10. Sale of products —Rs.
90A000
•Worb M@naeer's
nuaNTS OP
12. Salary of once staff (including executives) —Rs. 60,000
13. Depreciation of the plant —Rs. 8,000
14. Material transportation =Rs. 2,000
15. Water and lighting for once =Rs. 3,000
16. Rent, taxes and ihsurance of office —R8. 1,500

17. Repairs and maintenance of plant 5,000

18. Direct Expenses =Rs. 500
19. —Rs. 45,0
Stock of material on 31st March, 1971
First we haye to determine materlal
cost.
Material cost—Stock of material on 1st April 1970+material
purchased—stock of material on 31 March,
 COST 31
1971

(it) Prime cost—Direct materials+Direct Labour+Direct

Expenses
Ans.
Factory oyerhegds are ;
Rent, taxes and insurance of factory = Rs. 10,000
Water and power for factory 9,000
Works Manager's salary 15,000
Depreciation of plant 8,000
Material transportation 2,000
Repairs and maintenance of plant 5,000

Total —Rs. 49,000

Factory cost—Prime cost+Factory overheads
444,500. Ans.
(iv) Administrative overheads are :
Drawing office salaries 5,000
Depreciation of office equipment 200
General Expenses 3,400
Salaries of office staff 60,000 Water and lighting for
office 3,000 Rent, taxes and insurance of office
1,500

Total=Rs. 73,100
.
(v) Selling overheads are :
—Pay to salesmen—Rg. 10,000. Ans.
(pi) Total cost —Factory cost+Administrative
overhead
+selling overhead

—Rs. 737,600.
22 ÈsTIMAt1NG COSTINÖ

(pit) Net Profit —Selling price—Total cost.

Ans.
 MECHANICAL AND
10. (a) What are the elements of total
cost of a product being manufactured and sold
?
(b) How will you try to minimise the
total cost of an article, when it is facing
heavy competition from other manufacturers ?
Ans. (a) See chapter on "Elements of
Cost".
(b) The following are the sources which
increase the cost of a product. There should be
a reasonable check on them to face com•
petition.
The sources are :
(t) Capital
(it) Space and building
(iii) Power
Material
(v) Man-power
(VI) Equipment
(vli) Time
The following factors should be used to
reduce the cost of product :
(i) A definite system of doing work.
(it) Simplification and standardisation
of product should be made.
(iti) Use of jigs and fixtures.
Use of best gauges in inspection.
(v) Best organisation of every department
and factory as a whole.
(pi) Classification and identification.
(viii) Designing of proper tools and equipment
etc.
above facts should be introduced and time•
and motion study should be made to reduce the
cost of product specially when it is facing
heavy market competition.
11. The output of an axle factory is
4,000 units per month. variable cost is
Rs. 5 each and fixed overheads are Rs. 4,000
 COST 33
per month. Tbe selling price of each is Rs.
7. Estimate the monthly Production that
may aot cause any loss to the owner.
Let the required minimum Production— P
units
Variable cost —Rs. 5 each
Variable cost for P units —Rs. 5 XP
Fixed overheads =
Rs. 4,000 monthly.
Total cost—Variable
cost+Fixed —€+4000).
 34
OF Cost
Selling Price ofeach unit
Selling Price of P units =Rs. 7 XP
It there is no profit or loss than the
total cost should be equal to selling price.
Equating (i) & (ii)
5P+4,OOO = 7 P
or2 P = 4,000
P = 2.000 units
Therefore monthly minimum production to
avoid any loss should not be less than 2000
units.
12. The variable overhead charges for a
product are Rs. 2 and the fixed overhead
charges per month are Rss 35,100. It is
found that 65,000 products are manufactured
per month under normal conditions.
(a) Find the normal overhead cost per
product.
(b) If the production drops to 90%,
determine the overhead that bre
unrecovered.
(c) If ihe production is increased to
130% by what amount these charges will be
over-recovered ? Solution.
Variable overhead charges
=Rs. 2/article.
Fixed overhead charges
=Rs. 35,100/month.
Articles produced under normal
conditions =Rs.
65.000/month.
(a) Normal overhead cost/article.
Total overheads=Variable
overheads+Fixed overheads. Per product
=Rs. 2+Rs. 35,100/6500.
—Rs. 2+Rs. 0•54.
—Rg. 2 54. An..
 i.e. Fixed overheads charges/unit

(b) Production drops to 90%.

Now •monthly production

58,500/units. Fixed
overheads for 58,500 unit

— Rs. 31,690.
Fixed overheads under normal conditions.
— Rs. 35,100,
EhlMAt1NO

Overheads to be unrecovered
Rs. 3410. Ans.
(c) Prodaetion to 130%.
Now, monthly production
= 65000x
= 84500 units.
Fixed overheads for 84500 units

Fixed overheads under normal conditions. —

Rs. 35,100.
Overheads to be over recovered
— 45630—35100
= Rs. 10,530. Ans.
13. For manufacturing a turret machine, the expenditure is as
given below :—
(l) Material consumed =Rs. 55000
(ii) Indirect factory wages 8,000
(iii) Director's fees 3,000
(tv) Advertising =Rs. 10000
(v) Net profit =Rs. 12,500
(pi) Depreciation on sales department car 1,100
(vii) Printing & Stationery
 MECHANICAL AND
250
(viii) Depreciation on Plant 4,500
(ix) Wages =Rs. 65000
(x) Factory rent 6,000
(xi) Telephone & Postage charges 150
(xil) Gas & Electricity 500
(xiii) once salaries 2,100
(xiv) once rent 500
(xv) Shòw room rent 1,500
(xpi) Salesman's Commission 2,650
(Wii) Sales department car expenses 1.500
Find out (a) direct cost (b) works or
factory cost (c) total cost of production
(d) cost of sales and (e) selling pnce.
(A.M.I.E. Sec. B. Nov. 1969)

(a) Direct Cost

— Direct material eost+Direct Labour
cost — 5+E6æa' if any. i,20tOò.
Ans.
OP COST 25

(b) Factory cost

= Direct cost-I-Factory
overheads.

(c) Cost of Production

= Factory cost-I-Office oncost

+2,100+500
= As. 1/5,000. Ans.
(d) Total cost or cost of sales
= Cost of Production+Sales
overheads

Rs. Ans.
(e) Selling Price
= Total cost+Profit
 Ans.

PIPE FITTING
14. Estimate the direct material cost and
total cost for a pipe fitting as shown in the
layout given below.

x TAP

PLUG

Fig.
The rates for various items are as follows :
Pipe 1'—Rs. I•80/ft. ; Pipe Y—Re. 1•O/ft.
Reducer f toe
-Re. each; Tee l'—Re. 1•00 each ; Reducer Tee
I• to ' —Re. 0•70 each : Tap Y—Rs. 400 each ;
Socket 1'—Re. 0•70 each ; Socket i'—Re. 0•50;
Bend 1'—Re. l•oo ; Plug r—Re. 0•40.
Assume consumption of cotton waste and white
lead as kg. and gm. respectively and these are
available at the rates of 21k& and Rs. 31kg.
respectively. One fitter and one helper are
employed for one day @ Rs. 6•00 and Rs. 4•00 per
day respectively may as 20% of the direct
labour cost.
26 ESTIMAt1NG mSTtN6 Solution. List of
Material Consumed :

4. Reducer Tee l' x 1 2 Re. 0•70 each 1•40

5. Tee 1' 1 Re. l•oo each Re.
l•oo
6. Bend 1' 1 Re. 1 •00 each Re. l•oo
Plug 1' 1 Re. 0•40 each Re. 0•40
8. Socket l' 1 Re. 0•70 each Re. 0•70
9. Socket 3 Re. 0•50 each Rs. 1•50
10. Tap y 3 Rs. 4•00 each Rs.
12•OO
11. Cotton waste kg. Rs. 2•OO/kg. Re. roo
12. White lead 100 gm. Rs. 3•OO/kg. Re. 0•30
 MECHANICAL AND
S.N. Material Quantity Rate Amount
1. G.l pipe 1' 35' Rs. 1•80/ft. Rs. 6300

2. G.l. pipe 30' Re. 1•OO/ft. Rs.

30•OO
3. Reducer l' to i' 1 Re. 1 •00 eachRe.

Total Rs. 11330

Direct material cost=Rs. 113 30
Direct labour cost —Rs 6+4=Rs. 10•00
Prime cost =Rs. 123•30
and Overheads —200/0 of labour cost
2•OO
Total = Prime cost+Overheads
cost = 12330+2•oo
— R.. 125•30. Ans.
Unsolved Problems
1. A concern produces bolts and nuts of aluminium and
estimated cost is given on the basis of a lot
of 1000 bolts with nuts.
Length of bolt with head 10 cm. and diameter 2 cm.
(i) Material cost
(ti) Labour cost (Direct) :
(a) Cutting and setting up
(b) Milling, threading, =Rs. 160
drilling
(lit) Cost of tools = Rs. 100
(IV) Factory overheads —1500/0 the total
labour cost
(iv) Office on cost —300/0 of factory
cost
(vt) Selling price =Rs. 2•00/piece.

Calculate whether the management is making a profit or loss

per piece.
Ans. Loss of Re. 0•05 pepiece.
2. A certain product is produced by a firm in batches of 100. The
direct material cost for them is Rs. 70 and direct labour cost Rs. 50.
Factory on cost is assumed to be 40% of the total material and labour
cost and other overhead charges as 30% of the factory cost. If the
management wants to make a profit of 15% on the gross cost, estimate
the selling price of each product.
Ans. Rs. 2•51 3.
A businessman purchased a car of Rs. 25,000 and runs it at the rate of
8500 km a month. The car consumes one litre ofpetrol for 10 km and the
owner has to spend Rs. 2500 every year on the car for its repairs. Find
out the total cost of running the car as on 2500 km if cost of petrol is Rs.
I •20/1itre. Estimate the rate which should be charged/km, it he wants to
run the car as a taxi and earn Rs. 1000 per month. Distance covered by
the car per month, when it runs as a taxi remains same as in the first
case.
Ans. Rs. 361•27 ; Re. 0•26. 4.
The catalogue piece of an oil engine is Rs. 7500. The diFcount allowed
to the distributer being 15%, selling expense cost is the factory cost ahd
if the material cost, labour cost and factory overhead charges are in the
ratio of I : 4 : 3. What profit is to be made by the owner on each engine,
if the material cost is Rs. 500.
Ans. Rs. 375.
5. Explain in details the various elements which go to make up the
total cost of any product.
6. How would you calculate the cost of a finished product in a
factory ? Define and expiain factory cost, manufacturing cost and
selling cost.
7. Find out production cost per crank shaft of 22 B.H.P. 4 stoke oil
engine from the followiåg figures :
Charges for forgoing per shaft
—Re. 0•25
Wrought iron used/week @ Rs. I •00/kg.
= 3 tonnes. Pay
of 4 operators —Rs. 24/day
Cartage/day =Rs. 25
Depreciation of machines and tools =Rs.
500 p.m. Pay of 4 helpers =Rs. 300/day
each Pay of supervisor =Rs. 500 p.m.
Packing charges for 12 shafts
=Rs. 3 00
Electric charges —Rs. 300 p.m.
Pay of manager and maintenance staff =
Rs. 1400/month
 MECHANICAL AND
If 1500 crank shafts are produced per month atid factory runs 26
days a month, what should be the selling price of each shaft so
COSTING

as to earn a profit of 20% on factory cost. Also calculate factory

expenses.
Ans. Re. 10•73 ; Rs. 12•94 ;Re. 0•98.

8. Estimate factory cost, prime cost

and of the factory from the data given with
respect to production cost.
Shop Labour Cost Material Cost Overhea&
Smithy Rs. 2050 Rs. 9000 Rs. 750
Welding Rs. 1000 Rs. 200 Rs. 250
Sheet metal Re. 1200 Rs. 4000 Rs. 1200
Machine Rs. 3000 Rs. 700 Rs. 450
Administrative cost for all the shops is Rs. 2500.
9. A factory manufactures two types of electric motors.
The
1st Type 2nd
Type
Motor manufactured Direct 250 150
Costs :
(i) Material Rs. 40,000 Rs. 29,000
(it) Wages Rs. 12,000 Rs. 8000
(ill) Power etc. Rs. 2500 Rs. 1400
Other Costs :
(i) Supervision Rs. 3000
(ii) Depreciation Rs. 280
(ili) Rent Rs.. 700
following data for the year 1969 are as under :
Other :
(i) Management and administrative Rs. 8900
(ii) Selling Rs. 2000
Estimate the cost of each motor, if factory expenses are to
be charged in proportion to direct cost, administrative expenses
are to be charged in the ratio of factory costs and factory selling
expenses to be charged in proportion tb motors manufacturing
costs. Assume profit as 20% of total cost.
 Ans. Rs. 294 ; Rs. 372
10. The direct material used is Re. 1000 and direct
wages as of Rs. 443 for the manufacture of certain items.
Calculate the factory cost :

(i) When the on-cost is to be 600/0 of prime cost.

and (ti) when the on-cost is to be 90% of direct productive labour
Rg. 2308•80and u
1841•70 Il. A certain article is manufactured in batches of.100.
The tireq material eosq is 250, dinet labour cost Rs, 400
ELEMENTS OP cœT

overheads Rs. 290. If the selling on cost is 40% of prime cost, what
shoUld be the selling price of each product to obtain a profit of 20%
(i.e., profit is 20% of the selling pnce).
Ans. Rs. 15 each
12. Three workers in a machine shop are engaged on turning of
steel pins. They are paid equally. The weekly wages paid to tiEm are Rs. 205
and averhead expenses Rs. 90/week. Find factory cost per piece, if each
worker completed 420 pieces per week. Neglect material cost.
Ans. Re. 0•24
13. A certain product can be made either by hand or by
mass production. In the first method the time taken is 2 hours and
•overheads are 400/0 of labour cost. In the second method, the time
taken is 15 hours/100 products and overheads are '140% of the.labour
cost The material cost of each product is Rs. 1•50 and rate of labour/
hour is 80 paisa in each case. Estimate which of the two methods will
be more economical.
Ans. (i) Rs. 3•74
(ii) Rs. 1•79
Second method 14. A
factory has a capacity to produce 1000 shapers/annum. But at present it
is working at its 70% capacity. The sales income at this level is Rs.
The fixed cost of the factory is Rs. and variable
cost/piece is 2500. There is a proposal for mechanization, but this will
increase the fixed cost by Rs 400,000 and will reduce the variable cost
by Rs. 500 per unit. Estimate :
(a) Whethêr the proposal is economical ?
(b) If a reduction in selling price by Rs. 200/unit makes
the factory to run at 85% of its full capacity, would this be a better
pro. posal than the first one. Ans. (a) No, (b) Yes.
IS. How the total cost of a product can be
divided into diffe• rent goops ?
16. What are the different products which affect the sales price ?
17. "For the minimum cost of manufacture scrap should not be
kept as minimum". Justify the above statement.
3
INDIRECT EXPENSES
 43
Introduction.
These expenses are all the expenses exc9t direct labour, direc material
and direct expenses, inctrred in the production of a concert It includes repair
of plant, power and water charges, depreciatio of building, machines etc ,
taxes, insurances, compensations, salaric of supervisors, administrative
officers and sales agents etc. Becaus there are several types of expenses
incurring on a product during year it is difficult to have an account of these
expenses. Therefor to have a systematic method of charging them, these
expenses ar categorised into certain groups.
Classified statement of different expenses are helpful to knol the
upto•date position of these expenses. These expenses are groupe into
following major categories.
(I) Factory expenses
(ii) Administrative
expenses (ill) Sales expenses.
In the chapter of elements of cost, different expenses made 01 a product
manutäctured in an industry, had already been discussec Direct labour and
direct material costs can be calculated with th help of work order, material
requisition slip, wages sheets etc.
As regards to oncosts, some of them can easily be known fron various
records, examples of such oncosts are, power charges, insu rance, building
rent, water charges, fuel charges etc. But som charges require good knowledge
and experience of the estimat01 These charges are discussed as under :
(I) Depreciation
(2) Obsolescence
(3) Interest on capital
(4) Idleness
(5) Repairs and maintenance.
l. Depreciation. Whenever any machine or equipment per forms useful
work its wear and tear is bound to occur. This can b minimised upto some
extent by proper care and maintenance bu can't be totally
prevented. Its efficiency also reduces with the laps
of time and at one time it uneconomical to be used
fhrthe and needs replacement by another new unit,

30
INDIRECT
 Therefore, we can say that efficiency and value of machine or
asset contantly reduces with the lapse of time during use, which is
known as "Depreciation". So some money must be set aside yearly
from the profits, so that when that equipment becomes uneconomical,
it can be replaced by the new one. Therefore the initial cost of machine
plus installation charges+repair charges— scrap value is charged
against overheads and is spread ovú the machines useful life.
For this purpose depreciation account for the complete plant or
individual equipment is opened in the Company's Books and is known
as "Depreciation Fund" or "Sinking Fund". This amount is deducted
yearly from the profits and kept separate to have sufficient money for
replacement at the end of useful life.
2. Obsolescence. Suppose a factory owner purchases a machine
for his production shop but after some duration a better machine comes
in the market, whose production rate is very high and much
economical. Although the old machine is efficient but becomes out of
fashion and uneconomical due to the new better machine which has
come in the market. This is known as "Obsolescence". Consideration
of this factor is of much importance and some money should also be
set aside from the profits for this cause.
Hence "Obfolescence'.' is the depreciation of existing machinery or
asset due to new and better invention, design, equipment or processes etc.
It is very difficult problem for the estimator to provide for the on-cost
on obsolescence, because no body can say when a revolutionary change in the
machine is coming in the market. But it is a general practice to reduce the life
of a machine so as to account the effect of obsolescence. Now the depreciation
and obsolescence charges are calculated in the reduced life.
Suppose an estimator expects the life of machine as 20 years thin the
depreciation rate will be By considering obsolescence also, its
life may be taken as 15 years. Then the combined depreciation and
obsolescence charges will be instead of 5%. Therefore, the difference
= I •66% will be obsolescence charges.
The other causes of depreciation are physical decay, accidents, deferred
maintenance and neglect, inadequacy etc.
For further understanding depreciation can be classified as under
:
Depreciation

Depreciation due Depreciation due

 45
to Physical Condition to Functional Condition

and neglect
uacy
Obsolescence
32 MECHANICAL ESTIMATING AND

Now, each is explained in short below :

(a) Depreciatiõn due to Wear and Tear. Every
body know t bat when any machinery performs work,
wear and tear of certail components takes place,
although sufficient precautions are taken t.'
proper lubricating and cooling is done, which
minimises wear anc tear but it can not be totally
prevented. So the cost of replacemen because of
this cause, is the valve of depreciation due to
wear an' tear.
(b) Depreciation dae to "Physical decay".
There ar certain items in a factory, such as
insulation of material, furniture electric cables,
poles. buildings, chemicals and vessels etc., which
ge decay, because of climatic and atmospheric
effect, with the result th value of these articles
goes on reducing with the lapse of time • Although
every effort is made by the owner to keep them in
service able condition, even then because of
climatic and atmospheric effect there will be
reduction in their costs. This reduction in cost is
deprc ciation due to physical decay.
(c) "Accidental" Depreciation. Although, the
machin might have installed even days back and
sufficient care is take to prevent accident, even
then, accident may occur due to som wrong
operation, or some loose component or some other
cause which may result in a heavy damage. So the
depreciation in machin caused due to this reason is
called accidental depreciation.
Nowadays, to cover this risk most of the owners
get their equip ment insured with the insurance
companys. For that owners hav to pay certian
premium yearly. The amount of premium depend upon
the estimated coat and life of equipment.
 (d) DeFeciation due to "Deferred
maintenance an' neglect". Every manufacturer
supplies certain instructions for th smooth
and efficient running of an equipment. For
example, in th case of a vehicle, a
manufacturer gave the following instructions :
(i) Lubricating oil S A.E. 30 should be used
in Engine.
(!t) Oil should be drained and new S.A.E. 30
oil should b refilled after 1000 km.
running.
(iti) All the bolts and nuts should be
retighten after 5000 running.
Decarbonising after 6000 km. running
and so on.
Now, if these instructions are not properly
followed because c neglect and if proper
maintenance is not done as recommended b
manufacturer ; then the value of the vehicle may
be reduced an depreciation in value because of
this, is called Depreciation due t
maintenanee and neglect.
(e) Inadequacy. This is the form of
functional depreciati01 Inadequacy means reduction
in efficiency of an asset. This ma result firstly,
even if any equipment is servicing under propa
precat tions and sufficient maintenance is
provided, there is fall in cy with thelapse of
dme«
INDIRECT EXPENSES

Secondly, suppose after 2-3 years of running, the demand of products

manufactured by certain plant is increased. But the plant cannot cope with
the increased demand. This needs additional money either to replace with
the bigger sized machinery or installation of the similar sized more plants.
This is, what is called depæciation due to inadequacy.
(f) Depreciation by Obsolesence. Nowadays because Of much
scientific advancement, there are large changes every day. If a new
machinery comes in the market, which is much efficient becpuse of new
invention and better design than the existing one, manufacturing same type
 47
of products and the product produced by the new are much cheaper and
better than the exisiting one then the existing machinery has to be replaced
to withstand market competition.
This is called depreciation by obsolescence and is of functional
type.
Methods of Calculating Depreciation. The following are the various
methodà of providing for depreciation with solved pro. blems for clear
understanding to students :
l. Straight Line Method 2. Diminishing
Balance Method
3. Sinking Fund Method
4. Annuity Charging Method
5. The Insurance Policy Method
6. The Revaluation or Regular Valuation Method
7. Machine Hour Basis Method
8. The sum of the Year's Digits Method.
1. Straight Line Method. This method assumes that the toss of value
of machine is directly proportional to its age. It means one should deduct the
scrap value from the original value and divide the remaining value by the
number of years of useful life.
Let, C be the Initial cost of a machine.
S be the Scrap value.
N be the Number of years of life of machine.
and D be the depreciation amount
per year. c—s
- Rupees.

This method of calculating depreciation fund is also kn09n as "Fixed

Instalment" method, because every year same (fixed) amount is deducted
and no consideration is made about the maintenance and repair charges,
which gradually increases as the machine is getting old.
This will be clear by the following numerical problem.
54 MECHANICAL ESTIMATING AND cosme

Probl— 1. (a) A boiler was purchased in Re.

45,000 on 1st January, 1946, the erection and
installation work cost Rs. 7000. The boiler was
replaced by a new one on 31st Dec., 1966. If the
Scrap Value was estimated as Rs. 15,000 what should
be the rate or depreciation and depreciation fund
on 15th June, 1955.
(b) If after 12 years of running, some tubes
are replace& ud the replacement cost is Rs. 1500,
what will be the new rate of depreciation.
Solution.
(a) Total cost = Boiler cost+Erection and
installation charges
C = Rs. 45,000+Rs. 7,000 — Rs.
52,000
Scrap value, S — Rs. 15,000
Life of boiler — From 1st January, 1946 to
31st. Dec., 1966 20 years. c—s Rate of

depreciation, D = Rs.
20
37,000

20
Depreciation in value of boiler per year = Rs.
1850 only.
Now, depreciation fund on 15th June, 1955, i.e.
9. Instalments, (From 1st January, 1946 to 15th
June,' 1955) could be accumulated.
Depreciation fund collected upto 15 June, 1955
— Rs. — Rs. 16650•OO only.
(b) As after 12 years tubes have been replaced
and cost of placement is Rs 1500.
Now, book value in 12 years will be Rs. 52000— 12 x
1850

and replacement cost Rs. 1500.

Hence, new book value Rs. 29,800+Rs.
1500 — Rs. 31,300.
As, scrap value is same Rs. 15,000, hence the
depreciation for the œst 8 years will be (Rs.
31,300—15,000)
— Rs. 16,300.
 49
16,300
New rate of depreciation = Rs.
8
— Rs. 2037•50
New rate of depreciation per year Rs. 2037•50
only.
2. Balance Method. This is called Balance"
Method. The diminishing value of is much
greater in the early years. It depreciates rapidly
in the .arly years and later on slowly. Therefore.
it is beter to dweci'te

much during the early years, when the repairs and renewals are not
costly.
So under this method, the book value of the machine goes on
decreasing as its existence continues. A certain percentage of the
current book value is taken as the depreciation. Therefore, this is also
called "Percentage on Book Value" method.
In this, let x be the fixed percentage taken to calculate the yearly
depreciation on the book value.

Then,
where, C Initial cost, S = Scrap value, N = No. of years of life. It
will be more clear by the following solved
problem.
Problem 2. A lathe is purchased for Rs. 8.000 and the assumed
life is 10 years and scrap value Rs. 2,000. If the depreciation is charged
by Diminishing Balance method, calculate the percentage by which
value of the lathe is reducing every year and depreciation fund after 2
years.
Solution. Here C = 8,000 s —
2,000 N =
10.
1
We know that I-cr
Substituting the given values in the above formula 1
 1

1
Solving by log, we get
1
= 0•8706
.x— — 0•1294
A Required 0/0 1294. Ans.
Value of lathe after 1 year

— Rs. $64•80.
Depreciation fund after I year
— Rs. 8000—Rs. 6964•80
— Re. 1035-20.
 51
36 COSTING

Now, value of lathe after 2 years

= Rs. 6063•55
Depreciation of 2nd year
— 696380—606355

Depreciation fund after 2 years

Rs. 1936•45. Ans.

3. Sinking Fund Method. In this system,

a depreciation fund equal to the actual loss in
the value of the asset or machine is estimated,
taking into account the interest on the so
accumulated fund. The rate of depreciation will
be constant throughout the life of machine
Let D = Rate of depreciation per year.
R = Rate of interest on
accumulated fund in
fraction number.
C = Total cost of machine
S = Scrap value
N = No. of years of life of
machine.

This will be clear by the following solved

problem.
Problem 3. A machine is purchased for Rs.
40,000. The estimated life of machine is 15
years and scrap value Rs 15,000. lt• the rate
of interest on the depreciation fund is charged
as 5%, calculate the rate of depreciation by
sinking fund method.
The required formula is,
 MECHANICAL ESTIMATING AND

Henceby substitutio
n,

(2•U8U—1
)
Hence, required depreciation is Rs. 1157•40
per year. Ans.
4. The Annuity Charging Method. In
this, interest is charged on the cost of
machine or asset every year On the book value,
but the rate of depreciation is constant every
year.
Let C = Cost of machine
S = Scrap value
N — No. of years of machine
life
E'PENFES

R = Rate of interest in fractions.

D = Rate of depreciation.
If the value of machine after 1 year becomes q, then
D = CR+C—CI =
In the same way, the value of machine after 2 years will be say,

Then D = CiR+C1—C2 =
Hence, the standard formula will be
[C(l +R)N —SICI —(1
+R)]

Hence, by substituting the different values in the above formula

rate of depreciation can be calculated.
It will be more cleat by the following problem.
Problem 4. An industrial plant with initial value of 200,000 and
the salvage value of Rs. 20,000 at the end of 20 years but is sold for
Rs. at the end of 10 years. What is the profit or loss if sinktng fund
depreciation method at 8% compounded annually, was adopted.
(A.M.I.E. sec. B, May 1969)
 53
Solution.

Here,

R = 0•08 C = Rs.
200,000
S = Rs. 20,000
N = 20 so,

4342

That is rate of depreciation

—Rs. 4342/year
Depreciation Fund of 10 years 4342 X

=Rs. 43,420
He sold the plant for Rs. at the end of 10 years The value of
plant received at the end of 10 years

43,420
38

Initial value of plant is Rs. 200,000

Hence loss to the owner

=Rs. 11,580. Ans.

Problem 5. Find the depreciation annuity by
the annuity charging method after 3 years, when
the cost of machine is Rs. 8000 and scrap value
Rs. 4000. Rate of interest is 5%.
R = 5% — 0•05
C = Rs. 8000
S = Rs. 4000 N
= 3 years.
Hence, by substituting the given values in
the formula :
 MECHANICAL ESTIMATING AND

0•Í
—Rs. 6
1650
.
Hence, depreciation annuity—Rs. 1650. Ans.
Now, suppose we have to calculate the
reduced value of asset aner two years, it can
be done in this way :

Hence, now S will become G, where C, is the

reduced value 01 aset after two years and
therefore, years.
Hence by
substitution, [8000(1+0
1650 —

(8000x 1 •1 x --0•05
1550 —

C— 5500 only.
the reduced value of asset aner two years
will be R'.

INDIRBœr
5. The Insurance Policy Method. This method covers the risk, if the
machine becomes unserviceable before its estimated life.
In this machine is insured with the Insurance Company and premiums
are paid on the Insurance Policy. When thetpolicy matures, The company
provides sufficient sum to replace the machine.
6. Revaluation or Regular Valuation Method. This is not a standard
method. In this, every year the value of machine is revalued and the
 55
difference between the book value and revalued •value is charged as
depreciation fund.
7.Machine Hoar Basis Method. In this, rate of depreciation is
calculated, considering the total number of hours a machine runs in a
year and therefore a work hour chart of every machine is maintained to
know the total number of hours the machine runs in a year.
This will be clear by the following problem.
Problem 6. What are Depreciation Charges ?
A machine is costing Rs. 11,000 and is expected to run for 10 years at
the end oftwhich its scrap value is likely to be Rs. 1000.
Machine is expected to run 2000 hour/year on the average. Estimate the
depreciation charges per hour of the machine.
(B.T.E., Rajasthan May 1970)
Solution.
Cost of Machine = Rs. 11,000 Scrap value
= Rss 1000
Depreciation Fund
— Rs. = Rs. 10,000
Life of Machine = 10 years

= 20.000 hours.
Depreciation charges/hr 10,000
20,000
= SO paise/hr. Ans.
Problem 7. The estimated life of a lathe is 10 years and it
16 hours a day. The initial cost of lathe is Rs. 8000 and scrap value
after 10 years is Rs. 2500. If the machine works for 5840 hours in a
year, calculate the rate of deprecíation charged annually unde machine
hour basis method.
Soluti0A Here N — 10 years
C Rs, 8000
S — Rs. 2500.
C—S — Rs. 8000-4Rs. 2500—Rs. 5500
Therefo:t loss in lathe in •10
5500
 MECHANICAL ESTIMATING AND COSTING
40
Now, life of machine in hours
— 10x365x 16
Depreciation/hour
5
5500
Depreciation in one year (In one year
lathe works for 5840 hours).
55 x
5840=550.
584
Rate of depreciation/year
=Rs. 550. Ans.
8. The Sum of the Year's Digits Method.
In this, as the new equipment is installed,
the reduction in value will be greater
initially and it will go on decreasing
gradually. This fact is taken into account
and therefore greater amount of depreciation
is made during the early years of life and
it goes on reducing as the life of equipment
decreases. Therefore, for calculating
depreciation, the net amount (Total cost—
Scrap value) is spread over whole life in a
decreasing proportion.
It will be more clear by the following
problem.
Problem 8. The cost of a machine is Rs.
16,000 and its scrap value is Rs. 4000.
Determine depreciation charges for each
year, if the estimated life of machine is 4
years.
Solution. Here C =
16,000
s —
4000
N = 4 years. c—s =
 57
Now, sum'of the digits of the years will
be
(1+2+3+4) = 10
Now, depreciation charges for each year can
be calculated as follows :
Depreciation charges for the 1st year

10
R'. 4800. Ans.
Depreciation charges for the 2nd year

10
= Re. 3600. An..
Depreciation charges for the 3rd year

10
— As. 200. Ans.
INDmBCT BXPNES

Depreciation charges for the 4th year

1
— X 12000
= Rs. 1200. Ans.
Therefore, from above it is clear that higher depreciation
charges are made during the early years and this is the advantage
of this method.
on Capital.
While preparing cost accounts interest on capital invested is also
considered The rate of interest is that. which would have been available,
if that capital is deposited in some bank. By charging the
interest, cost of product increases and thus the
profit seems to be lesser.
Interest should be charged on the products produced, because :
(c) Real profit is not received until interest on capital is
charged. Because manufacturer gets an amount equal to interest
even when he does noR work.
(ii) The stocks of raw and finished products cost
more, because of the rent and interest on the blocked money.
 MECHANICAL AND COSTING
(iii) If the capital is borrowed for business, then the
interest has to be paid. Similarly, if manufacturer himself provides
capital, he shoud be credited by a sum equal to the interest.
Some manufacturers do not charge the interest on the
invested. capital, They use the following points to advocate their
views :
(i) As interest is also a part of the profit, it should not
be• charged separately.
(ii) It is charged to show less profit to decieve the
consumers. and to increase the cost of product.
(iii) It complicates clerical work.
Idleness.

Idleness in an industry may be of

following two kinds : (i) Idleness of machines
(ii) Idleness of workers.
These idlenesses are discussed as under :
(i) Idleness of machines. This is the time, when machines
remain without doing any useful work. Idleness of machine may
be due to the several reasons. Following are some of them :
(a) Mechanical reasons. Examples of such reasons are
break• down of machines, power failure, accidents etc.
(b) Bud planning. Machine may remain idle due to bad
plan— ning. Reasons for idleness are—not engaging the machines to
their full capacity, providing more machines or lack of
BSTIMATma

(it) Idleness of workers. In this category worker remains idle,

but he is paid for this duration also. The idleness of the worker
may be due to some of the following important reasons :
(a) Labour. In this category workers do not perform
useftl •work due to their personal reasons e.g. due to lockouts,
strikes, accidents and natural calls etc.
(b) Mechanical. Examples of mechanical reasons when
worker remains free, are power failure, breakdown of machines etc.
(c) Supervisory. Due to poor supervision,
sometimes worker wastes his time for waiting to receive the
instructions from super• visor. Sometimes workers waste their time in
gossipping or wandcring here and there unnecessarily because of poor
supervision.
 59
An estimator uses to fix the percentage for the idleness effect, on
the basis of his past experience. He should also consider all the above
factors causing idleness. Repairs and maintenance.
Every machine requires maintenance for increasing its life and to
keep the machine in good condition to remove unnecessary delays :in the
production. For maintenance, machines are cleaned, lubri• cated and
checked thoroughly from time to time to replace the worn out parts.
Manufacturer's instructions for machine maintenance should be carried
out properly.
Repair is the process of bringing the defective machine into
efficient working condition. Every machine has to be repaired some time
or the other during the course of his useful life. Some money has to be
spent on the maintenance and repairs. For determining overheads this
expenditure should also be considered. Repairs and aaintenance charges
can be determined with the help of 'diminishing balance' method, which
has already been disctssed in the chapter of depreciation.
QUESTIONS
1. What is depreciation ? Discuss the various methods of
calculating it.
2. What are the various Indirect Expenses which are
essential in estimating the total cost Explain.
 4
MENSURATION

For correct calculation of weights of material an estimator. should

have good knowledge of mensuration. With the help of knowledge of
mensuration, estimator calculates areas, volumes, weights and cost of
material. Therefore careful study of mensuration is essential. For the help
of estimator some of the important formulae used in mensuration are
being given in this chapter. Estimator should always remember these
formulae.
AREAS OF PLANE FIGURES
l. Rectangle. (Fig.
4• I)
Let, I = length of rectangle
b = breadth of rectangle
then, Area = I x b
Perimeter = 2(l+b)
RECTANGLE
Fig.
2. Square (Fig. $2)
Let s = Length of each side of square d —
Length of diagonal.
d* then, Area — sa or
—2
Perimeter = 4,
3. Parallelogram. (Fig.
4' 3) Fi

Fig. $3
43
44 ESTIMATING
 61
I = Length of one side of parallelogram
„ another side of parallelogran h = beigh
of parallelogram
Area = I Xh
Perimeter = 2(l+b)
4. Triangle. (Fig. 4•4)

TRIANGLE
Fig.
Let a, b and c are the lengths of the sides of the triangle.
h = height of A from base BC
then, Area axh
= x Base X Perpendicular
Perimeter = a+b+c
and if

then, area =

a = Length of each side of hexagon h

= height.
then,
Perimeter =
6a

Height
Area
HEXA60N
Fig 45
6. Any regular Polygon.
General formulae for any regular polygon having n sides of
length 'a' units each, are :
 MECHANICAL AND COSTING
Perimeter ma
Anea i x Perimeter x Inner radius.
MENSURATION

7. Trapezium. (Fig. 4•6)

Let, a, b, c, and d are the lengths of
four sides.
h = prependicular
distance between
parallel sides
Perimeter = a+b+c+d
TRAPEZIUM AreaFig.

8. Circle. (Fig. 4•7)

Let r = Radius of circle.
d = Diameter of circle.
Area =
—

Perimeter — Td = 2Œr CIRCLE

Fig.
9. Sector. (Fig. 4•8)
Let r = Radius of circle
= angle in
radians I length of arc

I = re
Angle of sector
Area x Area of
2rc

circle
1 l.r Fig.
 63
—ere
272 2
10. (Fig. 4•9) r =
Fillet. radius
fillet
of the

SECTOR

then,

Area of fillet =

— O•215r2 FILLET
4

= (approx.) Fig.
46

$ig.
a semi•major axis b =
semi-minor axis
Area •ra b
Perimeter = a(a+b).
Fig. 4•10 (a)
12. of a Circle. [Fig. 4' 10
(b))
 MECHANICAL AND COSTING
—
?-hxl

where,
AREAS OF IRREGULAR FIGURES
There are. various methods of calculating area of irregular fares.
These methods give only approximate results. Some
of the important methods are given below :
I. By Simpson's Rale. (Fig. 4•11)
Divide the base of figure into even number of equal parts and
ordinates on each part as shown in the Fig. 4•11.

Let h distance between each ordinate then, Area

2. By Trapezoidal Rule. (Fig. 4•12)

Divide the base of the figure in equal number of parts ana
draw ordinates from each of these points as shown in the Fig. 4•12.
 65

ey

Fig. 4•12
If h, yr.. ...yo are the lengths of ordinates and h = distance:
between each ordinate
then Area =
3. By Planimeter.

With the help of an instrument known as planimeter, accurate:

areas can be found very quickly.
VOLUME AND SURFACE AREAS OF SOLIDS
1. Rectugalar Solids. (Fig.
4•13)
Let a, b and c are the length, breadth and height:of the solids
then, Volume = abc
Length of diagonal =
Surface area — 2 (ab+bc+ca)

1
 MECHANICAL AND
43 ESTIMATING cosrma
2. Prisms. (Fig. 4•14)

Let, h = height of prism

a = breadth of one
side
Volume of Prism
= Area of basexHeight
Surface area = No. or
surfaces x ah
+Area of the ends

3. Cylinders. (Fig.
4• 15)
Let d = dia. of
cylinder

mtSM
Fig. 4•14
I = length of cylinder

. Volume of cylinder = —
CYLINDER and Surface area = "dl+
Fig. 4•15
4. Pyramids and Cones. (Fig. 4•16)
Perpendicular height H
Volume = Area of base X
3
Surface Area — Area of base+Perimeter of base
xl length of slant side L.
 67

Fig. 016
UnSURATION

5. of Pyramid and Cone.

PYRAMID

Fig. 4•17

Volume =
where, al and aa are the areas of the two ends, but for frustum of
cone,

Volume — £-ftRi2 +Ra2 +RiR2)

6. Spheres. (Fig. 4•18)

Surface area = "DZ.

Volume
SPHERE 6
Fig. 4•18 • Tar'.
 68 MECHANICAL AND
7. Hollow Sphere. (Fig. 4•19)

W'tow SPHEm
Fig. 4•19

Volume

8. Segment of a sphere. Fig. 4•20)

$56MGNT A

Fig. 4•20 rh2

Volume j- (3R—h)

= -712 (3D—2h) or Volume is

also = — h -3—D12+ht
6
9. CircularRing. (Fig. 4•21)
Volume — Area ofcross.section x Mean
length

= 27RXrr2

where a = wr2, r is the radius of the

circular cross-section dig. 4•21 R is the
mean radius of ring.

Fig.
 69
10. *ricaISector. (Fig.
4•22)
Volume of sector

2
ACBD

Fig. 422
Spherica
l

Volume
$23
 70 MECHANICAL AND
4. Method of Counting Squares. Draw the actual irregular
diagrams on a graph paper to some scale and count the number of
squares covered by this diagram, taking those squares greater than one
half as bne and neglecting those having less than one-half of them as
covered by the diagram. This gives approximate areas and used where
much accuracy is not desired. Area of figures = No. of squarex Area of
one square Trapezium
= Distance between successive ordinates x Sum of half the first
and last ordinates, together with all the remaining ordinates.
The Midordinate Method. (Fig. 4•24)
Divide the base line of the figure into any
number of small equal parts and at the centre of each of these
parts draw ordinates as shown in Fig 4•24. Calculate the average length
of these ordinates and multiply by the length of base line.
This also gives approximate areas.

Area

= Average of length of mid-ordidates x

CD.
Position of Centroid
The positions of centroid for somq essential figures are given
below. This position of centroid is useful in calculating surface areas
and volumes of solids of revolution.
I. Triangle.

Fig.
 GD — AD where AD is the

median DO
4•2S
2. Square. (Fig. 4•26)

a2

-L the side of square.

2

Fig. 426
3. Trapeziod. (Fig. 4•27)

Fig. 4•27
Bisect E and DC at F. Join EF. Setoff BY— DC
and DM = AB. Inter-section of EF and MN is at G. So c.g. will be at G.

(2a+h) (at b)
4. of a Circular Arc. (Fig. 4
28)
Fig.
 72 MECHANICAL AND
Here xG=YG
= O•637R
BG = O•9R
R Radius of circular arc Fig. 4•28
S. Semi-circular Arc. (Fig. $29)
OG = O•637R
where R — radius of arc.

Fig. $29
6. of of Circle.
(Fig. $30) xG — YG
— O•424R

*hae R radius of the circle. 0

$30
UBNSURATION 53
7. Semicircle. (Fig. 4•31)
3"
= O•424R.

xG=yG
— O•223R from AB or BC
Fig. $32
9. Parabolic Segment. (Fig.• 4•33)

Fig. 4•33
10. Quadrant of an ellipse. (Fig. 4•34)

Fig.
 Guldinus Rules
With the help of Guldinus rules the estimation of surface areas and
volumes of solids of revolution can be determined.
Estimadon of Surface Areas
According to Guldinus Rules, surface area of solid of revolution
= Perimeter of revolving figurexpath of its
centroid For example :
(a) Determine the surface area of a straight line parallel to the axis of
revolution.
The straight line pq revolving about yy traces out
a cylinder. If G is the c.g. of the straight line at a
distance R from the axis of revolution.
Then, surface area of cylinder generated by pq
revolving about yy

= 2"Rxpq
where pq
Fig. 4•37
(b) Determine surface area of solid of revolution of a semi-circle as
shown in Fig. 4•38.
The semi-circle-revolving about its diameter
will trace out a sphere.
Let r be the radius of the semi-circle then the
length of the arc of semi.circle — Tr.
If G is the c.g. of the semi-circle, then
distance OG —from m.
. Surface area of solid of revolution by
Guldinus
Fig. 4 38

Length of arc of semi-circle x Length path

of its c.g. revolving about
74 MEOHANICAL ESTIMATING AND

Surface area of a sphere generated by the revolution of semi-

circle about YYi
MENSURATION

Estimation of Volumes of solids of

revolution
According to Guldinus Rules, volumes of
solids of revolution.
— Area of revolving figurexpath of
centroid.
(a) Determine volume of solid of revolution of a triangular area.
The right angled triangle revolving about perpendicular side
vill trace out a right circular cone.
The area of the L ABC
1
= —ABxBC
2

The length of the path of its centroid

revolving about XX

Fig. 4•39

3
Volume of solid of revolution

(b) Determine volume of solid of revolution of a rectangular

area.
 The rectangle revolving about XX will trace out a cylinder.
The volume of that cylinder by
Guldinus rule
x= Area of the rectangular figure Fig. 4•40 X path of its centroid.
Let G be the c.g. of rectangular ABCD then length of path of
c.g.

Volume of solid revolution

= (axb)xwb
Tab'.
COSTINØ

(c) Determine volume of solid of

revolution of a
semi-circular
area when
Revolving
about its diameter
Let the semi-circular area of radius R revolves about its diameter
XXI.

x O X' It will then trace out a sphere. By Fig. 4•41 Guldinus rule
the volume of that sphere is the product of the area of the semicircle and
the path of its c.g.
(i) If G is the c.g. of the semi-circle then distance OG
= from its base.
Volume of sphere generated

4
— wrt.

(it) If the semi-circle revolves about the axis XX at a distance

R from c.g.
76 MEOHANICAL ESTIMATING AND
In this case it will trace out a
rib
The volume of rib by Guldinus
rule

where R
is the distance of c.g. of
the body from the axis
of rotation.
Fig. 4•42
(d) Determine the volume of solid of revolution of a trapezoid
about axis XX at a distance R
from c.g.
A trapezoid revolving about the axis
XX will generate a ring of trapeziodal
section.

The volume of the ring so genera- x x ted by Guldinus

rule Fig. 4•43 x
Area of trapeziumxpatb of c.g.

üre R is the distance of centroid from the axis of rotation.

5
ESTIMATION OF MATERIAL COST

Procedure
For calculating the material cost of a
product, following procedure should be adopted
(i) Break up the product into simple parts so that their volumes can
be easily calculated.
(ii) Neglect rounded corners and small fillets and take
suitable approximation wherever necessary.
 (iii) By applying the formulae of mensuration, calculate the
volume of each part.
(iv) Add volumes of the parts to give,
volume of complete product.
(v) Calculate weight of material by multiplying the volume
by its density.
(VI) Lastly, calculate the material cost by multiplying the cost per
unit weight to the weight of material.
78 MEOHANICAL ESTIMATING AND
Following table gives the densities of different materials requir•
ed for estimating the weight of material.
Materials Wt. in gm./c.c.

1. Cast Iron
2. Aluminium 2•685
3. Brass 8•081
4. Bronze 8•496
5. Mild Steel 7•85
6. Teak wood 0•657 —0•882
7. Tin 7'420
Examples for estimating weights and material costs are being.
Sven under
Example 1. Estimate the weight of C.I. used in manufacturing step
pulley as shown in Fig. $1. Assume density of C.I. as 7•2• gm./c.c.

57
 ESTIMATING
COSTDIG
Solution.
Break up this step pulley into 4 following
simple part A, B, C and D.
Part A :
As volume = —

All dimensions are in cm

4
Fig.
= 144" cm.a
Part B:

As volume *d21 = = 81" cm'.

4
Part C
As volume = * (d)2x1 = 2(6)2 x4 = 367 cm.' 4
Part D:
As volume= cm.a
4
4
Total volume =
2347 cm.a

Hence, weight of step pulley

= —x gm.
= 53 kg. Ans.
Example 2. Find out the weight of 10 M.S. spindles, the •shape and
size of which -are givea in Fig. $2. Also calçulate the weight of scrap, if they
are turned out from a M.S. rod of 25 mm. dia. and facing and parting off
allowances can be taken as I mm. and 5 mm., respectively. Assume that 15
mm. length of rod is requir.d for grip in the chuck. Desity of M.S. is gm./c.c.

-t
 MECHANICAL

All dimensions are in cm.

Fis $2
aSTIMnr10N OF MATERIAL cosr 59

Solution. Break up this spindle into 4

parts, namely A, B, a and D.
Now, volume of A = 4

Volume of C 4= cm.'

Volume of D 4
Volume of B = Volume of frustum of
cone dia. cm. and 2 cm.
and height as I cm.
heigt
h

cm.
Volume of finished spindle = A+B+C—D

11•1 cm.8

Weight of 10 spindles = x7•8 gm.

= 866 gm. Ans.
To calculate the weight of scrap, weight of
M.S. rod is first calculated
Length of one spindle = 65 mm.
Total length of 10 spindles = 650 mm.
Length required for facing 20 faces = 20 X I = 20
mm.
Length required for parting off 10 times =
10 X 5 = 50 mm.
Length required for holding (For last
job) = 15 mm. Total length of rod
required
 = 650+20+50+15
= 735 mm. = 73•5 cm.

Volume of rod required = -L D2 x73•5

4

= = 360 cm.' 4

Weight of rod = — 2808 gm.

Weight of scrap = 2808—866 — 1932
— Ans.
AND cosrmo
Example 3. Calculate the weight of a "Lathe
Centre" shown in Fig. $3 given below, if the
material weighs gm./c.c. Also determine the
cost of material, if its rate is Rs. l•20/kg.
Solution.
Break up the article in 4 simple parts
Part A. From A XYZ,
YZ
tan 300
xŽ
1 3
or
h = 3v'3 = $2 cm.
Height of cone A = cm. and Base
redius r = 3 cm.
Now, volume of cone
 MECHANICAL

All dimensions in cm.

Fig. $3
Part B. 2 circular discs, I cm. thick and 6
cm'dia.
Volume of one disc, Va = —"4 d21 = 4
= 28•25 cm.a
Part C. One circular disc, 3 cm. thick and
4 cm. dia.
Volume, V8 = = 37•68 cm.a
4
Part D. Frustum of cone with diameters 4
cm. and 6 cm. and height 8 cm.
Volume, V, = (ai+a,+ Maias) X
3
159 cm.
STIMATION
OP COST

Total volume of lathe centre

VI +2V2+V8+V,

= 302•18 cm.a
Weight of material = 302•18
= 2357 gm. = 2 357 kg.
Hence, material cost for lathe centre = 2•357X 1•20 =
Rs. 2 83.
Ans.
Example 4. Calculate the number of
rivets of dimensions shown in Fig which can
be •manufactured from 4 kg. of M.S.
Assume that there is no wastage of material.
Density of M.S. is 8 gm./c.c.
Solution. Break up the artical into
simple parts A, A and B.
Volume of head A (Two in All dimensions are in
Nos). Fig.

For a segment of sphere. where

2 ctn.,

volume of A =
= 26•5 cm.'
Volume of cylindrical part B

4{(3)2X4
= 28•26 cm.'
Total volume = 2A+B
81•26 cm.'
81•26x8
Weight of one rivet 0•65 kg.
No. of rivets which can be manufactured from 4 kg. M.S. (Neglecting
wastage)

— 6 (say)
 MBCRANICAL STIMATINO
0650
6 rivets.
62 ANDICOSTINQ

Example S. Estimate the volume of material

required for manufacturing a component, as shown
in Fig. $5. Calculate also the weight of 10 such
components, if it is made up of M.S. of density 8
gm.lc.c.

All dimensions are

in cm. Fig.
Soladon. Break up the component into simple
parts A, B, C,.

Volume of A

Volume of B = xh(Ri2 +Ra2 +RIRa)

(For frustum of cone)

7 — 6
cm.'

Volume of C Z
Volume cm.'
— 4
of D

Volume of E =
416
Volume
of F
Total
volume —
ETIMATrON OF
— 17•2 cm.' Ans.
Hence, weight of 10 such
articles
lox
17•2x8
1000
1•376 kg. Ans.

Example 6. Estimate the volume of material

required'for
•anufacturing 100 pieces of shaft as shown in
Fig. $6. The shaft'
MATERIAL cosr 63

are made of m.s. which weighs 8 gm./c.c. and

costs Re. Ilkg. Calculate also the material cost
for 100 such shafts.
(B.T.E. Rajasthan, May 1967}
Solution. Break up the component into simple
parts A, B, C. D and E.

All dimensions are in cm.

Fig. $6
Volume of A =

= = 0•7854 cm.'
4

Volume of B = —3 (R12 +R2'+RIR2)

— 3•667 cm.'

Volume of C = = 4•39 cm.'

4
 MBCRANICAL STIMATINO
Volume cm."
of D

Volume
of E
— 0•343 cm.'
Total volume = volume of A+volume of
B+volume of.
C+volume of D+volume of
E

= 11•8354 cm.'
Weight of material/shaft
— 11•8354X8 gm.
— 94•6832
ETIMATrON OF
costN0

Weight of 100 shafts

= 9•47 kg.
. Cost of material
— 9•47x1
Rs. 9•47. Ans.

Example 7. An iron wedge has been made by forging cut -of a 3

cm. diameter round bar. The length and breadth of the base of the
wedge being cm and cm. respectively. the length
of edge being 4 cm and the height 12 cm. If the
density of metal remains unchanged after forging, what length
pf bar is required for making the wedge ?
(B.T.E., Rajasthan Nov. 1970)
Solution.
The wedge is like the frustum of

All dimensions are in cm.

Fig. $7 — 127•4 cm.'
Let I cm. length of bar is required

•Then 127•4
127•4x4
18
Imgth of bar required 18 Ans.
 MECHANICAL ESTIMATING AND
MATn1AL COST 65

Example 8. A wedge guide is shown in

Fig. $8. Estimate its volume.

6-
5cm.
loan.

B
4 307.
Fig.
Solution. up the component into simple parts A,
B, C and D.
(20+10)
Volume of trapezium A = 2 525 cm.'
12+10
Volume of trapezium B = -2 —x3x3 5 —• 115•5 cm.a

Volume of each hollow cylindrical portion C

= 28•26 cm.8 Volume

of fillets D .
Total No. of fillets on
both the sides of
both hollow
cylindrical portion
Fi —
8
: • Total volume of 8 fillets
= 0'215 Rx thicknessx8
= 18•2 cm.a
Total volume of component
= 2A+B+2C+D
ETIMATrON OF
= 1240•22 cm.' Ans.
9. Calculate the-weight of forged crank
shaft shown in Fig. $10. Steel weighs 0•0075 kg/cma.
66 COSTING

arei cm
Aldimensions
Fig5•10
Solution. As crank shaft is similar in
dimensions on both the side of line XY. Therefore
volume on one side can be calculated and the total
volume will be twice of that on one side.
Breaking the drawing into simple parts A, B, C, D
and E.

Volume of 4 14587 cm.a

4

Volume of B = (16)2 X20 — 1280T cm.S 4

Volume of C = 15 12000 cm.a

Volume of D = 960" cm.a

-4

Volume of E= —(16)2 X20 = cm.8

4
Volume of half crank shaft
= A+B+2C+D+E
= „[1458+ 1280+(2x 12000)+960+
12801
= 39642 cm.ð
Total volume of crank shaft
= cm.a = 79284 cm.a
Hence, weight of crank shaft
= 79284
= 594•6 kg. Ans.
 MECHANICAL ESTIMATING AND
Example 10. Find the volume of stuffing box
gland shown in Fig. $11. Dimensions are given in cm.
Solution. Break up the drawing into simple
parts A, B, C, D and E.
(a) Elliptical portion.
Volume of A a Xaxbxh
(where a and b are semi-major and
minor axes)

MATERIAL COST 67

(b) Cyclindrical portion (without hole)-—

Volume of B — — 4 (10)2 x6 — 150" cm.'

Fig. 5•11
(c) Volume of hollow portion

1287 cm.a
4
(d) Volume of 2 bolt holes (D)
4
(e) Volume of triangular portion MNO by
Guldinus Rule.
— Circumference through C.G. x
Area of triangle MNO
ETIMATrON OF
(As C.G. lies at Ih from base dia. through
C.C. will be
Difference of dia.
= Innerdia+ 3
10 8 a

a
Volume of triangular 2•51rcm.
portion MNO
COSTING
Total volume of gland

= 115•49" cm.'
363 Ans.

11. Calculate the weight of gear blank of C.I. taking

its density as $12 gm./c.c.

Spokes
4 X 2

elliptical

All dimensions are in cm.

Fig. $12
Solution. Break up the drawing into simple parts A, B and C.
 MECHANICAL ESTIMATING AND
Volume of rim A — Mean circumference x thickness xwidth = "(26) X
5 520T cm.' volume can also be calculated by assuming this rim as a
cybdrical disc.

Volume — Z = 520,
Volume of hub B — -L = cm.s
4
Vole—o of •ach arn C — Area of cross-sectionxlength of each

rabxl (where a and b are semiamajor ahd

minor axes)
— .x2x 1 x8 — 16x cm.'
Total volume of gear blank
— A+B+4C

— 634% — 1993 cm.'

Weisbt of Far blank kg.
1000
ESTIMATION OP MATERIAL cosr 69

Example 12. Find the weight of a C.I.

bracket shown- in Fig. $13. Density of C.I.
may be taken as gm.lc.c. all in cm.

Fig. S•13

Solution. Split up the drawing into

simple parts A, B, a and D as shown in Fig.
$13.
Volume of each part A
= Area of cross•section
xwidth
— (3x2)x5 — 30 cm.'
Volume of each part B
= Area of trapezoidal
sectionxwidth

35 cm.a
Volume of part C = 16x2x5 — 160 cm.'
Volume of each hole D

Volume of complete bracket

— 2d+2ð+C—2D
— 60+70+160-3•14 = 286•86 cm.'
94 MECHANICAL nTIMATING AND
Weight of bracket = Äooo kg.

= 2•15 kg. Ans.

13. Calculate the weight of a

"Dovetailed Bracket", shown in Fig. $14. It
is made of C.I. having density gm.lc.c.
Assume all dimensions in cm.

Fig. $14
Solution. Break up the component into
simple parts A, B, C, D and E.
Volume of each part A
= Volume of semi-circular
part+Lower rectangular
part.
= ( —d2 >4

= 146•24 cm.a
Volume of = = 192 cm.'
Volume of part C Area of trapezoidal sec.
x Length

x2x11 cm.'
Volume of each hole D
STIMATION
14•13 cm.'

Volume of hole-E 12•56 cm.'

Total volume of bracket

—12•56)
— 531•66 cm.'
OF MA'm1AL COST 71

Therefore, weight of bracket

1000 kg.
= $00 kg. (Approx). Ans.
14. Calculate the weight of C.I. bracket
shown in the sketch $15. Assume density of C.I.
as gm./c.c.
Break up the bracket into simple
parts A, B, C and D.
Volume of part A
= Volume of semi-circular part+Volume of
rectangular part.

= { 12— x— +7x15x2
= 248•5 cm.a

Fig. 5•15
Volume of each Part B
96 MECHANICAL nTIMATING AND
Volume of semi-circular part +Volume of
rætangular part.

= { 12 +(4x10x2)
= 158•5 cm.'

Volume of each hole C — -4 (2)2 x2 = 6•28 cm.t

Volume of hole D Volume of 2 semi-circular
holes of I cm. radius+Volume
of ectangular hole

= +(3x2x2)
18•28 cm.'
ESTIMATION MATERIAL

Total volume of bracket

= 18•28
= 534'66 cm.a
Hence, weight of C I. bracket
534•66 x
1000
= 4 kg (nearly). Ans.
Example 15. Calculate the volume of the component shown
in Fig. $16.

lcm.4WLE 207' R c

A Pcm.
E

tcm.•

Fig. 5•16

Solution. Break up the drawing into simple parts A, B, C and

D.
Volume of each part A = Volume of semi-circular part+Volume
— of trapezoidal part

x4xo•5
= 1314 cm.8
Volume of base B = 12x6xl = 72 cm.'
Volume ofeach hole C = = O•4cm'. , nearly 4
98 MECHANICAL AND COSTING
Volume of each hole D
4
= cm.' (nearly).

Total volume =

= %•88 cm.a Ans.

OF COST 73.

Example 16. Calculate the material cost of

20-gun metal bushes. The drawing is given as
under. Assume the density of gun metal as
gm./c.c. and its cost is Rs. 10/kg. Consider 10%
material logs during process. All dimensions are
in mm.
Solution. Break up Fig. $17 into simple
parts, A, B, C and

Volume of each
part A =
32"

4
=
Volume of each part B
4 —
9R

Volume of part C 4

= 16" cm.a Fig. 5•17

Volum\e of hole D = 2 (3)2 x10 = 22'5r

cm.s
ESTIMATION MATERIAL
. Volume of bush = 2A+2B+C—D

= 237•6 cm.a
237•6 x
Weight of bush =
1000
= 1•97 kg.
Hence, weight of material required for 20
bushes
1•97 x20x (considering
loss) = 43•34 kg.
Material cost = 43•34 x 10
Rs. 433•40. Ans.

Example 17. Estimate the weight of C.I.

plumber block. The d€nsity of C.I. is gm./c.c.
(Fig. $18).
Solution. Break up the block into simple
parts A, B, C, D, E. and F.
Volume of base A = = 200 cm.8
Volume of each part B = 4x5x1•5
= 30 cm.'
Volume of each inner fillet C = 0•215 x 5 =
$30 cm'.
Volume of each outer fillet D = 0•215 (l)2 x5
= 1•075 cm.u
Volume of each ho!eE 3x2X2 — 12 cm.s
ESTIMATING

Volume of each base projection F

= Ix5xO•5 =
Total volume = A+2B+2C+2D—2E+3F =
(200+2
—2x12+3x2•5)
= 254•25
Weight of the block =
1000
100 MECHANICAL AND COSTING

5tm.

2-5cm.

Fig. 5•18
Example 18. Calculate the weight of C.I. pedestal shown ,below.
Assume the density of C.I. as gm./c.c. [Fig. $20].
Solution. Break up the component into simple parts A, B, C, -D, E
and F as shown in Fig. $17.
Volume of part A = where XX = W3 as
explained in Fig. $19.

= 169•5 cm.a
Volume of part B — XXx height x 7 =
4v'3x1x7
— 48•5 cm.a
•Volume ofeach fillet C =
— 0•215
= 2008 cm.'
op cosr
ESTIMATION MATERIAL
Fig. 5•19 From this
figure

= 20 xx =
Volume of hollow cylindrical part D

All dimensions are in cm. Fig. $20

Volume of each elliptical hole E
— abxthickness
(üre a and b are semi-major and minor axes)

„x1Xix3 —4•71
ESTIMATING

Volume of oil hole F=

a
0•40cm. (nearly)
Total volume =
A+B+2C+D-2E—F

— 520•34 cm.' Hence,

weight of component
102 MECHANICAL AND COSTING
520•34
x
1000
= 375 kg. Ans.
Example 19. Estimate the volume of material required for an enine
flywheel shown in Fig. 5•21

PLAN g•CTnM
Fig5•21
.
Solution. Break up the drawing into simple parts A, B and C,

Volume of rim A = x 15
= 7665" cm.8

Of hub x 25
= 7817 cm. a

Volume of each arm C = rabxl

(where a and b are semi-major and semi-
minor axes of an elliptical section and I is
the length of each arm.
Volume ofC —
= 178•5r cm.'
XTIMATION OF MATERIAL
COST 77

Total volume of material

= A+B+4C

= 28762 cm.a Ans.

Example 20. Estimate the wight of 101) l.c. engine
valves, sketch of which is shown in Fig. 5•22. Assuma the
weight of material as 8 gm./c.c.
Solution. Break the drawing into simple parts A, B,
C, D, E and F.

Volume of part A 1 57 cm.'

Volume of part B =
= 0'39 cm.'

Fig. 5•22

Volume of part C = 4 12•56 cm.'

Volume of frustum of cone D
104 MECHANICAL AND
'h (RP+Ra2+RiR2)

cm., h 1 cm.,
where RI = cm., =
Volume of D = 2 x 1
28•55 cm.'
Volume of spherical portion E

where,
— 7•18 h = (8—00 =
= 0•82 cm.
Volume of E =
3
= 16 cm.8 (nearly)
Area of filletF= 0•215 =
= 0•86 cm.2
Peripheral length of fillet F (By
Guldinus Rule)
27tx,
where x = distance of C.G. of fillet from XX
axis . . Volume offillet F = = $10 cm.'
Total volume — A+B+C+D+E+F
= 63•17 cm.a
Volume of 100 such valves
63•17x 100 = 6317 cm.a
Weight of 100 such valves

— 50•54kg.
Ans.
1000
Example 21. Calculaje the weight of 50 metres of a
steel' chain, one link of which is shown in the Fig. 5•23.
Assume weight of steel rod of I cm. dia. as gm./cm.
length.
OF MATERIAL
RAN Solution.
Effective length of
the link is the inner
length which
determines the
length of chain and is
equal to 10—2 (dia.
of steel rod).
= — 8cm.
No, of such links required for
50 m. chain
50 x 100
— 625
Fig. $23 8
ErlMATION cosr

Mean length of one link = 4+4+2rr

(where r = mean
radius of link) 23•7
cm. Total length of steel rod required for
50 m. chain
= cm.
Weight of 50 m. chain
237 x 625 x 66
—kg.
1000
= 97•76 kg. Ans.
Example 22. Estimate the weight of m.s. sheet block
as. shown in the figure. The base and top of the block are
eliplical in cross-section. Density of C.I. may be taken as 8
gm/c.c. All; dimensions are in cm. (See Fig. $24 .
106 MECHANICAL AND

Fig. 5•24
This block is like a frustum of cone

h
Volume =
here h — 20 cm.
al = rxaxb, where a and b are semi
•major and minor axes.

2 2

— 31•4
cm.2
6 3
Similariy
14
cm.a
: ESTIMATING
COSTING

Volume of M.S. sheet

=
442 cm. a
Wt. cf
M.S. block

3536 gm.
OF MATERIAL
= 3536 kg. Ans.
Example 23. Find out the weight
of the overhung crank as shown in
the Fig. $25, if the weight of
steel is gm./cma. All s dimensions
are in cm.

Fig. 5•25
Total volume
of overhung
crank
= Volume of
A+volume of
B+volumc
Volume of A

= 3
104cm. 3
7
 OF MATERIAL OOST
STIMArION

Volume of B — Vol. of trapezium abd—vol. of segment

abê—vol. of segment

—Xlx5—2x2x72
3
— 90-334—7

= 79•66 cm.'

vol. of c = of keyway

500 cm.
Total
•volume —
104+79•66+500 —
68366 cm.8
Weight = 683 gm. =
533 kg. Ans.
Example 24. It is proposed to provide an angle Iron frame around
an opening 450 mm. square and cover the opening by a chequered
plaìe 6 mm. thick as shown in Fig $25. Find out the weight of steel used
if angle iron 75 mm. x 7 mm. mm. weighs as 7 kg. per metre, bar 25
mm x6 mm. weighs kg/metre, chequered plate 6 mm. thick weighs 60
kg./square metre and bar 12 mm. dia. weighs 1 kg. per metre. (B.T.E.
Punjab) Solution.
(a) Length of angle iron 75 mm. X 75 mm. X 6 mm = 0<450 mm—1800 mm,
— metre.

Weight of angle iron

(b) Iængth of iron bar 25 mm. x 6 mm.

 MATERIAL COST
2200 mm.
Allowing 1 mm length for welding.
Weight of iron bar
22"0
2•20 kg.
1000
COSTINO

CENTE

Rtnn,w
xwmr

Fig.$26

(c) Area of chequered plate

— 500xsoo
250000
m' — 0•25

Weight of chequered plate o•25x60

110 MECHANICAL AND

IS
(d) length bar 12 mm. diL of

Weight Of bar

steel used
—rtMATION op 83
Unsolved Problems

1. A C.I. muff coupling has 17 cm. external and 7 cm. internal

diameters and length is 22 cm , find its weight. What length of wrought
iron shaft having 6 cm. diameter, would have the same weigbt. Assume
density of both the materials as gm./c.c.
(Ans. 29•8 kg. ; 146 7 cm.)
2. The length of one edge of a C.I. cube is 30 cm. Estimate its
volume.
(Ans. 0•027 cu. m.) 3.
Fig. $27 shows a wedge forged from M.S. bar of 4 cm. diameter.
Estimate, what length of bar shall be needed, if the volume of the
metal remains unchanged.
(Ans. $25 cm.)

Fig. $27

4. A spherical oil tank is 15 m. in dia. and oil is allowed to

be filled in it upto a height of 12 m. Find in litres, the quantity of oil,
stored in it. Take density of oil as 0•86.
(Ans. litres)
5. Fig. $28 shows three views of a C.I. V-block. Calculate
its weight, if the density of material is gm/c.c.
 MATERIAL COST
(Ans. 9315 cm.'

Fig. $28

6. of a C.I. block shown in Fig. $2'. Take density of

maccial• 70—c.c. (Ass.
cosrn•e

Fig. 929
7. Assume density of cast steel as gmlc.c. Estimate
the weight of the casting shown in Fig. $30. 3 13 kg.)
112 MECHANICAL AND

Fiø. $30
8. Fig. $31 shows an ink blotting block of aluminium or
density $8 gm./c.c. Find the weight of biock. (Ans. 1•65 kg)

Fig.
 COST

9. Estimate the weight of M.S. spindle for a spring

compreswr as shown in Fig. $31. Assume density of steel as 7 8
gm.lc.c.
(Ans. 0•46 kg)

Fig. $32

10. Estimate the weight of brass required for preparing a

shown in Fig. $33. Take density of C.I. as gm [c.c.
(Ans. 0•635

•Fig. $33
114 MECHANICAL AND

11. Calculate the wt. of M.S. bellcranklem Density of

M.S. may be taken as 8 gm./c.c. (Fig. $34).

Fig. $34
 6
ESTIMATION IN MACHINE SHOP

Procedure
For estimation purposes, machining cost is calculated after finding
the material cost. Michining is done, to get the exact size and shape of
the product on castings, on forgings and oa bar stocks etc.
We shall' discuss in the chapter on 'Estimún of castings' that
certain amount of material is included as machining, allowance. For this
purpose, we took slightly bigger dimensions than that from finished
drawings on the sides which are to be machined.
Generally following different operations are performed in the
machine shop, on different machines
(I) Turning, (2) Knurling, (3) Facing, (4) Drilling, (5) Boring (6)
Reaming, (7) Threading, .(8) Tapping (9) Milling; (10) Grinding, (Il)
Shaping, (12) Planing.
In estimating, our aim is to find out the time, which a labour ukes
for perfõrming the machining operation, for calculating their wages. In
addition to this machining time (also known as operation time),
following time considerations are taken :
(i) Setting up the job.
(it) Setting up the tool or cutters.
(lii) Inspection ofjob.
(b') Fatigue allowance.
In the study of the machining operation time tams are Fnerally
used :
(a) Catting Speed. It is the distance at which tool along the
material in minute. Its unit is
14t us consider an example, in which a job of D cm. die.
rwolving at a speed of N r.p.m. Then, distanoetravelled by the
87
116 AND COSTING
bŒCBANtCAL

point ip one min, = Distance moved in one rev. x Revolutions

performed in one min.

Cutting speed m./min.

100
Cutting speed depends on the following factors
(t) Hard material requires a lower cutting speed than that of
son and ductile materials.
(ti) Hìgh speed tools, and tools of special cutting allbys can cut at
higher cutting speeds than carbon steel tools.
(Ill) If the depth of cut and feed is more, then less cutting speed is
taken and vice versa.
By using good cutting fluids, cutting speeds may be
An estimator should consider above factors while selecting a
suitable cutting speed.
Table on next page gives the cutting speeds for different materials
on different operations. The cutting speeds are with HSS. tools.
Note. (i) Cutting speeds for grinding in Table show the speed of
the work at which it travels against the grinding wheel, while grinding
wheel has its speed for external grinding as 1800 m./min, for internal
grinding as 1200 m./min. and for surface grinding as 1500 m./min.
(it) When the Tungsten carbide tools are used, the cutting
Qeeds are 2 to 3 times the above speed.
(b) Peed. It is the distance, through which the tool advances
into work piece during one revol¼tion of the work piece or
the tool or cutter. Its unit is mm/rev.
As-the feed depends on the depth of cut, cutting speed and power
of the machine, hence no specific values for this can be mentioned.
(c) of cut. It is the amount by which a tool or cutter is inserted
into the metal during one cut. In other words, it is the thickness of the
metal removed in one cut. It is measurep in mm.

LATHE OPERATIONS
Now we shall discuss about the estimation on operations to be
performed on lathe.
 l. It is the operationof metal removal in which job is rot+ted
against a tool.
S Cutting sped in m./min. D Dia. of
job to iurncd in cm. N Rev.
AND COSTING
 MECHANICAL ESTIMATINC and

Feed/rev. m./min.
F
100

"D r.p.m.
As we know that feed/min.
— r.p.m. x feed/rev.
and. Time taken to turn unit length
1
Feed/min
Time taken to turn L metre length

Feed rev.xr.p.m.
Hence Length of the job to be turned
Feed/rev. x r.p.m.
min.

Example 1. Estimate the machining time to turn a M.S. bar of 3

cm. dia. down to cme for a length of 10 cm. in a single cut. Assume
cutting speed=30 m./min. and mm./rev.
Solution. To estimate the time required to turn the M.S. bar, first
step is to find out the r.p.m. at which this bar should be rotated to give
the cutting speed as 30 ./min. approximately.
Now, using the formula
100 s
r-.p.m.

where S = 30 m./min.

318 r.p.m,

Now, second step is to find the machining time. As we know that

Time ' Length
 AND COSTING
Feedlrev. x r.p.m.
where L 10
Feed 004•cm./rev. N 318 r.pa.

0•79 •in. us.

 IN SHOP
STIMAt10N MACHINE 91

Example 2. A ma. bolt 2 cm. diameter is rotgtin

at 500 R.P.M. How much machining time is required
to make4 chamferby O'5cm. Assume feed as mm/rev.
(Fig. 6•1).
Solution. Let AB is the length of cut
required forcham•
fering.
sin 450

AB 267b

or AB = x V2
= 0•707 cm.
Now, Time for chamfering,
Fi
Length of cut
Feed xr.p.m.

FxN
0•707
min.
= 0•07 minute
= $2 seconds.
Example 3. Estimate the total time taken to turn
a 10 cm. long 2 5 cm diameter m.s. rod to a
diameter of cm. in a single cut. Assuming cutting
speed to be 25 m/min, feed to be mmf rev. and the
mounting time in a shelf centring 3 jaw chuck to-be
40 seconds. Neglect time taken for setting up tools
etc.
(B.T.E., Rajasthan Ñov. 1969,
Solution. Here L = 10 cm.
S 25 m/min.
F — 0•01 cm/rev.

As
100x25
318 r.p.m.
 AND COSTING
10
3•14 min.
Now, it is Sven that job mounting time is 40

Total machining time

92 MECHANICAL BSruATINO

4. Find the time required to turn a

60 mm, diame rod to the dimensions 8bown in
Fig. $2. Take cutting speed as 20 m/minute,
feed•as mm. All cuts are 3 mm deep. (Fig. 6•2).
(S.B.T.E. Rajasthan May 71)
Solution. First step.

All dimensions are

in mm. Fig.
62

Reducing the diameter from 60 mm. to 54 mm.

for a length of 215 mm. by turning. As depth of
cut is 3 mm. hence one cut is required.
Time for turning,

215

Ti — min.
Second step.
 IN SHOP
Reducing the diameter from 54 mm. to 42
mm, by turning. As depth of cut is 3 mm.,
therefore
54—42
2 will be the number of
cuts.
6
1st
100 s

118 r.p.m.

= 0'8 min.
STD'ATION MACHINB 93

2nd Cut
100 s

100x20
= 132•7 r.p.m.
115
132•7 —
min.
Total turning time
32 minute. Ans.
Example 5. What do you mean by step turning? Calculate the
time required to turn a stepped shaft of the dimensions shown in Fig.
trom m s. stock of approximate length and 4 cm. diaDeter. Neglect
facing and setting up time The depth of cut should not exceed 0•25
cm. Assume the cutting speed to be 20 mtmin. and feed to be 0 3
mm/rev. for each cut. (B.T.E., Rqjasthan, May 1967)

41

Fig.
 AND COSTING
' All dimensions are in cm.
Solution. First Step.
Reducing the diameter from 4 cm to 35 cm. for a length or 9 cm.
in single cut as depth of cut is 0•25 cm.

159•2
r.p.m.

1 "rev. x r p.m.
9 003 •
159•2 1 9
min.
Second step.
Reducing the diameter from 35 cm to 3 cm. for a length or
5 cm. in single cut as depth of cut is 0 25 cm.
100 s

182 r.p.m.
 AND
94 ESTIMATING cosrmo

5 min.
0 03 x 182
Total turning time
= minute. Ans.
6. A circular aluminium rod is to be
reduced from 5 cm. to 4 cm. for a length of 8
cm. in two cuts. Assuming cutting speed as 300
m./min. and feed as 001 cm./rev., estimate the
time required for turning.
Solution. As we are requited to turn the above
rod in cuts, therefore considering first cut
100 s As

Speed for the first cut

6000
r.p m.

and Time taken by first cut,

FxN
8
0•42 min.
6000
o•ol x
Now considering second cut,
As diam•ter is to be reduced by I cm. in
two cuts, therefore after first cut dia. will
be cm.
Speed of rod for second cut,

WD

•S — 300 m./min. D =
4-5 cm.

2120 r.p.m.

Time for second cut,

 FxN
8
0•38 min.
TI+Z*,

Example 7. A 15 cm. long m.s. baris to be turned from 4 cm. dia.

in single cut in such a way that for 5 cm. length its dia. is Educed to cm.
and remaining 10 cm. length is reduced to cm: Estimate the total time
required for turning it, assuming cutting. speed as 30 m Imin., feed as
0•02 cm.lrev. and time required for setting and mounting of the job in a
three jaw chuck is 30 secs. Neglect the tool setting time.
Solution. Step I. For turning the entire length of the jobs. it will
be mounted twice in the chuck, therefore timë for setting thejob TI 2 X
30 sec. I min.
Step 11. For turning the job to reduce the dia. from 4 cm. to•
38 cm. in single cut for a length of 5 cm. time required

min.
where. L = 5 cm. ; F = 0•02 cm.
and 100 s
IOOx30
— 240 r.p.m.
5
— 1•04
0•02x240
Sept. Ill. Turning time required for reducing the dia. from.
4 cm. to cm. for remaining length,
min.

where, L = 10 cm. ; F = 0•02 cm. and

240 r.p.m.

10
= 2•08 min.'
002 X 240 Total
time required
 IN SHOP
1+1 •04+2 08
= 4•12 min. Ans.
2. Knurling is the process used for making: diamond
shaped impressions on the surface of a component to pro. due a rough
surface to facilitate easy grip. This is done with the helpa knurling tool
also known as knurl. This process is performed on a lathe machine.
Time required for knurling operation be cdculated by;the same
formula as that for turning.
i.e. fine for for knurling

Cutting speed for than that

turning.
MECRANIOAL iTIMATINO COSTING

Example 8. A componet, as shown in Fig. is

to be knur• qed on the surface. Find the time
required for knurling it, if cutting
•speed is 20 m./min. and feed is 003 cm./rev.

100 s
As N
2cm.3
S 20 m./min.
D 3 cm. 2c 6cm.
n
IOOx20 Fig. $4 —
212 r.p.m.
Now, as,
Length of cut 6 cm.
Feed : 0 03 cm./rev.

Time for turning

Length of cut
Feed' rev. X r.p.m.
—min. 566 sec. Ans.
O x 213
3. Pacing. rt ig the process of material
removal, from the -surfase at right angles to
the axis of rotation of the job. Fig. shows
how the facing is done.
In thig process tool is feed cross.
wise, while in
turning, tool is feed
longitudinally.
Time required for
facing
Length of cut
Feed/rev. x r.p.m.
Fig.
where. length of cut
(Dia. of job.)
Example 9. Find the time required to face
both ends of a shown in Fig. 6 6 in one
cut. Assume speed of rotation -of the job as
100 r.p.m. and as 0•03 cm./rev.
Solution.
As we know that,
Time for facingacm
Izngth of cut
Feed/rev. x r.p.m.

Length of cut
2 cm.
-2-
Feed/rev. 0•03
cm.lrev. and N 100
r.p.n.
*TIMATION IN SHOP 129
MACHINE

Time for facing on one end

2 2

Time for facing both ends.

2 X -?j- = 1•33 min. Ans.

4. Drilling. It is the process of producing a hole in an ob• ject. Time

required for drilling hole can be calculated by using the
following :
Time for DrillingDepth of hole to be produced
Feed/rev. x r.p.m.
5. Boring. It is the process of enlarging a hole, which has already
been drilled or casted or punched. Time required for boring can be
obtained by using the similar formula i.e.
Time required for boring
Length to be bored
Feedlrev. x r.p.m.
6. Reaming. It is the process of removing very small amount -of
material, to make the drilled holes in very accurate size. This process is
carried out by a tool known as reamer.
= Depth of hole
Time for reaming
Feed/rev. x r.p.m.
Example 10. Find the time required to drill 6 holes in a •casted
flange, each of I cm. depth, if the hole dia. is cm. Assume cutting speed as
20 m./min. and feed as 0 02 cn./rev.
Solution. As we know that,
Depth of hole
Time for drilling
Feed/rev. x r.p.m.
where, Depth of hole= I cm.
Feed
and WD = TX 1 5. = 424 r.p.m.
Time for drilling one hole
1
x 424
130 AND
Time for drilling 6 holes
-sec.
x 424
= 42•7 secs. Ans.
Example 11. Calculate the time required for drilling a component as
shown in Fig. 6•7. Assume the cutting speed as 22 m./min. and feed as
0•02 cm./rev.
MECHANICAL ESTIMATING COSTING

Solution. In
this case drilling wilj -r
be done in two steps.
cm.
Step 1. Drilling the hole with 1 —L drill
for depth of 7 cm.
Time — Depth of hole
Feed/rev. X r.p.m.
where, Depth of hole cm.
Feedlrev. = 0•02 cm.lrev.
100 s 100x22
r.p.m. Ni — 700 r.p.m.

7
= 0 5 min.
Step 11. Now drilling the hole with 2 cm. drill up to 2 depth.
100
In this case, Na = = 350 r.p.m.
Depth of hole
Time
Feed/rev. x r.p.m.

= 2 = 0 29 min. o•02x350 7
Total time for drilling T = TI+T,

= 0•79 min. Ans.

Example 12. Estimate the time for reaming a 2 cm. dia. hole
having 3 cm. depth to make it 2•05 cm. dia. hole. Assume the
cutting speed as 10 m./min. and feed as 0•03 cm./rev.
*TIMATION IN SHOP 131
Solution. As,
Depth of hole
Time for reaming
where, Depth of hole
Feed

and

Time T
soo
0 03 x
the 13. A hollow spindle is bored to enlarge its hole
C02
diameter from 2 cm. to cm. upto 10 cm. depth in single cut.

boring time, if cutting speed is 22 m./mia. and feed i'

MACHINE

Solution. As we know that,

= Length of hole to be bored
Boring time
Feedlrev. x r.p.m.

Length of hole — 10 cm.

Feed/rev. 0•02 cm.
100 s
and = 350 r.p.m.
10
B oring time T — 1•43 min.
Ans.
7. (Screw cutting) :
It is the removal of material to produce
helix on external and internal circular
surfaces for fastening purposes.
Formula Èor calculating the time required
in threading is nearly similar to that for
turning, only the change is to replace the
feed by pitch or lead.
132 AND
Time for threading T —
min./cut Pitch or lead
xr.p.m.
where L is the length of thread in cm.
and is taken as additional distance for tool
travel.
Pitch for siqgle start thread
1
Threads/cm.
I.md for multi-start thread
No. of start
Threads cm.
Number of cuts. As threading upto full
depth requires several cuts, therefore total
time for producing threads up to full depth
can be found by multiplying the number of
cuts to the time required in one cut.
There is no hard and fast rule, for
calculating the number of cuts, but for
general guidance, following two systems are
used.
First system. Number of cuts can be
calculated by using the following relation.
No. of cuts = 25 xpitch (for
external threads)
32xpitch (for interual
threads)
Second system. Number of cuts can also be
found by using the following table :
МЕОНАМСМ, ESTIMATING cosmo
*TIMATION IN SHOP 133
EIIMATION IN MAC.BINB SHOP 134
S.N0. Material No. ofcuts

1. Aluminium 4
2. Brass 3
3. Copper 5
4. Cast rron 6
5. Mild steel 7

8. Tapping. It is the process of making internal thread with the help

of a tool known as tap. Tapes are generally used for small works.
Time required for tapping
Length travelled by tap Pitch x
r.p m.

2min./cut
Pitch x r.p.m. where,
L — Length of threaded portion D =
Dia. of tap used
The above formula gives the time required to push the tap
inside the job. Time for returning the tap is taken at of the time
required for pushing it in the job. Therefore, total time for cutting
threads

Pitch X r.p.m.
Example 14. Estimate the time required for cutting 3 mm.
pitch threads on a mild steel bar of cm. dia. and 8 cm. long.
Assume the cutting speed for threading as 15 m./min.
Solution. As, Pitch = 3 mm. = cm,
Bar dia. D = cm. Length L
— 8 cm.
Cutting speed S = 15 m/min.
r.p.m.

and Threading time T

= 0•16 min.
EIIMATION IN MAC.BINB SHOP 135
cosmo
This is the time required for making one cut but in mild steel
full depth of threads can be produced in 7 cuts. Hence time for
threading up to full depth
= 1•12 min.
IS. Find out the time for threading on a 3 cm. dia.
spindle for a length of 10 cm. by single point tool. If 3 threads
cm. are to be cut and speed of spindle is 66 r.p.m. Assume suitable
approach and overtake for the tool.
Solution. Spindle dia. = 3 cm.
Length of threads = 10 cm.
No. of threads to be cut= 3/cm.
Pitch of threads= i cm.
N = 66 r.p.m.
The movement of the tool will have to be started certain
distance before the commencement of threads, which is known as
approach lenght. Let it be cm. In the same way tool will go ahead
by a certain distance after completion of the threads, till tool stops.
This distance is known as overtake for the tool, let it be

Therefore, length of tool travel

= 10+0-5+0-5
Time required for threading/cut
Length of tool travel
Pitch x N
1 1
= min.
66

To get full depth of threads 7 cuts are necessary. Therefore,

Total time requitæd for threading
7 35 min. Ans.
16. Calculate the time required for cutting 2
threadslcm. on an aluminium bar stock of cm. dia. and for a
length of 10 cm. Assume cutting speed for aluminium bar as Il
m./min. Neglect approach and overtake for the tool. Solution.
Pitch cm.
Bar dia. D — cm.
Length of threads L — 10 cm.

Pitch
136 nCHANICAL AND
Cutting speed S = Il
m./min.

for
= 1000 r.p.m.
xN
and time required
10
min.
To cut the threads upto full depth in
aluminium 4 cuts are required. Hence total
time required, will be
= O•2x4 08 min. Ans.
Example 17. Estimate the time required
for tapping a 2 cm. dia. hole with a 3 mm. pitch tap, in a
mild steel plate up to a depth of 3 cm. Assume cutting
speed as 10 m./min. and also assume that
return speed of tap is 2 times the cutting
speed.
Solution. As,
100 s
Speed of rotation N =
where, Cutting speed S = 10 m./min.
Hole dia. D 2 cm.
100 x 10

= 159 r.p.m.
D
Time for

Here4 cm.
Pitch = 03 cm.

Pitch
EIIMATION IN MAC.BINB SHOP 137
4
Tapping time/cut = = 0•08 min. o•3x
159
0•08
Time for return = i x
tapping min. min.
Time/cut = Ti+Ts =
This the time for one cut, but for
getting threads up to full depth, let the
total cuts required be 6. Then the total
time required for tapping = = 012 min. Ans.
Example 18. Estimate the time required
for internal thread• ing on a mild steel nut
of 2 cm. bore dia. and 2 cm. length. Pitch
of the thread is mm. Assume cutting speed as
12 m./min. Also consider approach and
Solution. As we know that,
for threading/cut=
Pitch X r.p m.
Let approach and overtravel be cm. each

Length of travel L 0•25cm 3 cm.

ESTIMATING cosTINa

and Speed N 190r.p.m

(nearl
Time for threading/cut y)
3
= 0•063 min.
0•25 x 190
To get full depth of threads in mild
steel 7 cuts are necessary.
Total time required for threading

= 0•44 min. Ans.

Example 19. You are required to cut 4
threads/cm on a steeE shaft 3 cm in diameter and

Pitch
138 nCHANICAL AND
10 cm long. Calculate time required for this,
assuming the speed of thread cutting to be 33
m/min. and no. of cuts taken to be 4.
(B.T.E., Rajasthan 1969)
Solution. Time for threading,
L+O•7
X No. of
cuts/minute Pitch x
r.p.m.
Here L = 10 cm
1
Pitch —
4
threads/cm. = 0•25
cm. No of cuts — 4.
100 s
R.P.M., N =
100x33
= 350 r.p.m.

(10+0•7)
20. An operator is required to
diamete
cut 2 threads/cm OD a job for
a length of 9 cm. This work is to be done on
a lathe with a tool. The lathe spindle is
turning at 45 r.p.m. and 10 cuts are
required to complete the thread. How much
time will be to cut the threads ? (B.T.E.,
Rajasthan Nov. 1970)
L+O•7
min/cut X No. of
cuts
Pitchxr p.m.
L 9 cm.

Pitch
EIIMATION IN MAC.BINB SHOP 139
R.P.M. = 45
No. of cuts = 10
940•7
x 10
= minutes. Ans.
Some Advanced Problems
Example 21. The comparative tooling up time and turning
time for a particular job when made on ordinary lathe and
automatic lathe respectively is as follows :
Machine Tooling up time Turning Time
Ordinary Lathe 20 minute 15 minute
Automatic Lathe 120 minute 3 minute
Determine the number of pieces of job for which it would be more
economical to use the automatic lathe instead of the ordinary lathe.
( B.T.E., Rajasthan, Nov. 1969). Solution. (i) Total time-for the
completion of one job = 20+15 = 35 minutes.
(ii) On Automatic Lathe. Tooling up time is 120 minutes and'
Turning time is 3 minutes. On automatic lathe tooling up is done
only once, after this a large number of pieces at the rate of one
piece in every 3 minutes can be produced.
Minimum pieces to be manufactured on automatic lathe
Total time on ordinary lathe/job
Turning time on automatic lathe/job.
35
-3
= 1 1•66. Say 12 pieces. Ans.
Example 22. In a C.I. component a 35 mm cored hole, an internal
relief is to be provided over a length of 15 ) mm. Determine the total time
to machine the bore (in two passes) and turning the relief (in one cut) in
the component. Cutting speed is 15 m/min. and a feed of 0•10 mm/rev.
(Fig. 6•8).
(B.T.E., Rajasthan May 1970)
First Step.
Enlarging (boring) the dia. from 35 mm. to 40
for a length of 200 mm.
 MECHANICAL AND

Fig
ESTIMATING costma

100 s
Here

100x15

— 136•4 r.p.m.
Time for enlarging the dia. from 35 mm.
to 40 mm. for a flength of 200 mm. in two
cuts
20•o
0•01 X 136
4 — 14•7 Min.
Second Step.
Time for providing a relief for a length
of 150 mm. in one cut
100 xs

= 119•4 r.p.m.
15•0
001 x 119•4
= 12•5 min.
Total time, T =
= 27 2 minutes. Ans.
Example 23. Find the time taken to
prepare a job accordin tto the dimensions
shown in Fig. 6 9 from a bar 35 cm diameter
an cm. long. Assume following data :
 IN MACHINE SHOP 141
(1) Cutting speed for turning and
boring = 20 m/min.
(2) Cutting speed for drilling
= 30 m/min.
(3) Feed for turning and boring
= mm/rev.
(4) Feed for drilling = 0 23 mm/rev.
(5) Depth of cut not to e¥ceed
= 3 mm.
(B.T.E., Rajasthan, May 1972)

'ESTIMATION

First Step.
Solution. In this problem the dia. of bar stock is 35 cm. First
lit has to be reduced to 3 cm. by turning in single cut as depth of
cut is 3 mm.
Here DI = cm.
S = 20 m/min.
002 cm./rev.
100 s,

182 r.p.m.
Length of cut
1 Feed/rev. x r.p.m.
6
= min. 1
0•02 x 182
Second Step.
Drilling hole of 2 cm. diameter to a length of 6 cm.
 MECHANICAL AND
Time for Drilling,
Length to be drilled Feed/rev.
X r.p.m.

100 sa
Here

100 x 300 314>0

= 477 r.p.m.
= 0•547 min. o•2j

3rd Step.
Enlarging a hole from 2 cm diameter to cm. diameter for a length
of 2 cm.

100 s,

7
— 318 r.p.m.

= 0•314 min. o•02x3•

Total machining time
— 1•6+0 547+0•314
 IN MACHINE SHOP 143
108 ESTIMATING

Example 24. Find the machining time to complete the

job as. shown in Fig. 6 10 from the basic raw material
of 50 mm. diameter and 100 mm. length.
Assume :
Cutting speed for turoing 30 ml—in.
Feed = I mm/rev. Depth of cut
= mm.
Cutting speed for thread cutting
9 m/min.

Cutting speed for drilling

= 30 m/min.
and feed for drilling = mm/rev.
3m T

4READING PITCH 2mn

:OØX 30 LOM6
All dimensions are in mm.
Fig. 6•10 First Step.
Solution. Reducing the dia. from 50 mm to 40 mm.
for length of 100 mm in two cuts as depth of cut is
mm.
50—40 10
No. of cuts = = — = 2 cuts.
2a5x2 5
First dia. will be reduced from 50 mm. to 45 mm.
in first cut and then 45 mm. to 40 mm. in second cut.

FxNi
100

0'53 min.

Similarly
100
IOOx30 Ix
 MECHANICAL AND COSTING,
.x4•S

:BSTIMRTION

Second Step.
Reducing the dia. from 40 mm. to 30 mm. for a length of 80 mm. in two
cuts. As depth of cut is mm. Therefore no. of cuts
40-30
25x2
80
—— for Ist cut
100x30 1x

80 X X 4
= 0•33 minute
100x3
80

= 0 31 minute
3rd Step.
Reducing the dia. from 30 mm. to 25 mm. for a length Of 50 mm.
in single cut.

Fxr.p.m.
50

=
4th Step.
Drilling for a length Of 30 mm and dia. 10 mm.
30
= 0•157 min.
10,) x 30
o•2x
Sth Step.
Threading for a length of 30 mm. dia. 10 mm. pitch 2 mm.
Let No. of cuts 7
 IN MACHINE SHOP 145
30

100x9
20 x

= 0•36 min.
6th Step
Threading for a lcngth of 40 mm, dia. 25 mm pitch 3 mm. Let
no. of cuts = 7.
40

„x2•5
= 081 min.

3124 minutes. Ans.

110 ESIIMATINO

Example 25. A 30 mm. dia. 200 mm. long rod of aluminium fg to

be machined on a lathe to make a component as sbown below in Fig.
$11. Calculate the mechining time. Assume cutting speedfor turning 30
m./min. and for threading as 10 m./min. and feed 3 mm./rev. for
turning and I mm./rev. for facing.
smm

Fig. 6-11
This uestion is solved in the following
steps.
Step . Turning the job from 30 mm. dia. to required'
size :
(i) First the job is turned from 30 mm. to
25 mm. for the 200' mm. lengtb.

Îime required' — - Feed/rev. Length of)xr.obp.m.

200
 MECHANICAL AND COSTING,

= 0•21 min.
(Il) Now the dia. is reduced from 25 mm. to 20 mm. for length of
(considering, that mm. length will be redu-
ced in facing on each side).

3600-
Time required, t, =
= 0•14 min.
(iii) Now the dia. is reduced from 20 mm. to 10 mm. in cute
for a length of 25 mm., assuming that each cut takes same time-
25
Time required, ta =

. Turning time —
O'
Step n. Facing. =
(t) First of all facing is done on 25 mm. dia, on one end.
25 Time =
Length Feedlrev. for X facir.p.m.ng

— 0•032 min.
STIMATION IN MACHINE SHOP
111/

(it) Now facing is done on 20 mm. dia. side,

20
2
. Time required, t, 0•021 min.

Ix
Total facingltime, T,
tl+t' = 0•053 min.
Step Ill. Knurling.
Cutting speed during knurling is assumed to be same as that for
turning.
Length for knurling 40
Time, Ta =
Feed/rev. xr.p.m. 100 x 30
„•x2•5
0034 min.
Step IV. Threading.
Threading time for one cut
Length for threadin
Pitch X r.p.m.
130
0•28 min.
100 x 10
Let 4 cuts be required to get full threads, then Total
time T, — o•28x4 — 1•12 min.
Total machining time required for the component, T =
Tl+T,+Ta+T,

= 192 min. Ans.

Example 26. A product, as shown in Fig. 6•12, is to be turned from
cm. dia. to 10 cm. long mild steel bar
stock. Calculate the mechining time
required, if depth of cut is not to exceed
5 mm., and cutting speed for turning,
facing and drilling is 20 m./min.
 MECHANICAL AND COSTING,
Solution. This question is solved in the following steps :
Fig. 6•12
Step I. Drilling. Drilling the hole of 15 mm. dia. for a length of 100
mm. will require.

Time Tl— FDepth eed rev. of X

holer.p.m.
100
IUOx20

Ix
(assuming feed as I mm./rev.) 0•24
mm.
•112 BSr1MATING

Step. Il. Turning.

(i) Time required for taper turning from 35
mm. to 30 mm. for a length of 35 mm., assuming
feed as 3 mm./rev.
35

= 0•064 min.
r X 35
(ii) Time required for turning to reduce
the dia. from 35 mm. to 25 mm. in 2 cuts for a
length of 60 mm. and assuming that each
. cut requires same time,
60
X
rx3•5 0•22 min.
Total time for turning T,
= t1+t2 = = 0•284 min.
step 111. Facing.
(i) Facing time required for facing on 30
mm. dia. side, assumng feed as mm./rev. is
30—15

= 0•04 min.
STIMATION IN MACHINE SHOP
(ii) Facing time required for facing on 25 mm.
dia. side

ts 1— 0•02 min.
Total facing time
Ta = = 006 min.
Step. IV. Boring. Time required for enlarging
the hole from mm. to 20 mm. for a length of 15
mm.
15

- = 0•012 min.
Total time required
T = Tl+T2+T8TT,

= 0•596 min. Ans.

Example 27. Calculate tbe cost of
machining the casted *wheel, as shown in
Fig. $13, if the rate of machining is Re.
O•lO/sq. .cm. Of mechined surface.
113
Solution. Calculation of machining

Machining

(ii) Machining (i)

(25)2_(15)2 Fig.6 13
4
100 mm.'

(iii) Machining area of the hollow surface

 MECHANICAL AND COSTING,
C = n = 600" mm.a
Total machining area

800rt mm.a —8" cm.2

= 25•12
Therefore,
Machining cost @ Re. 0•10 per cm.'
= Rs. 2•512. Ans.
Example 28. A gun metal bush is to be made from a 5 cm. lia. and 8
cm. I 'ng stock, diagram of which is shown in Fig. 6•14. :alculate the
machining time per piece, if cutting speed is 20 m./min nd feed 2
mm./rev. Boring is done after drilling the hole of dia.
Solatioa.
Step I. First of all facing is done on stock on both the faces br
5 cm. dia. then time required
x2
IOox20 o•2x
= 0 20 min.
Step Il. Now drilling a hole of cm. dia.
for a length of cm.,
Fig. 6•14 then time required

o•2x
STIMATION IN MACHINE SHOP
BTIMATING

Step Ill. Boring to enlarge the hole up to 2 cm. dia.

—0•088 min.
Step IV. Turning.
(t) Time required to reduce the dia. from 5 cm. to 46 cm. for
cm. length,

= 0•30 min.
(ii) Time required for reducing the dia. from cm. to 3
cm. in 3 cuts and for a length of 6 cm.
6x3
o•2x
Total turning time T, = tl+ta-= = 0•95 min.
Total machining time T = Tl+Ta+Ta+T,
= min. Ans.
Example 29. A manufacturer desires to manufacture 100
bolts/day from mild steel bars of length 2 m. and dia. as 25 mm.
Assume :
(t) Feed for turning cm./rev.
(ii) Cutting speed foriturning = 20 m./min.
(iii) Cutting speed for threading = 10 m./min.
(iv) Depth of cut = maximum of 3 mm.
(v) Pitch for threads mm.
(vi) No. of cuts required for threading = 6.
Calculate the machining time for 100 bolts, if the operator is
paid at the rate of Rs. I •251hr. Estimate the laboor charges,
considering other allowances for fatigue etc. as 100%.
Solution.
Step
I.
*cm.

Turning
152 MECHANICAL AND COSTINO
(i) Reducing the dia. from 25 mm. to 20 mm. for a length of 10 cm.
Turning time
Fig. 6•1S
Length
Feed/rcv. x r.p.m.
10
O•2min.
100x20
o•2x
(10 Reducing the dia. from 20 mm. to 12 mm. in two cuts a
length of 9 cm.
us
Time required in first cut to reduce the dia. from 20 mm. to
16 mm.
9

0•15 min.
And time required in second cut 9 ioo— x20=
0•12 min. o•2x—
Total turning time
0 47 min.
Step Il. Threading.
Threading time for one cut
Length

Pitch x r.p.m.
30
= 0045 min.
100 x 10
2•5x—
Total threading time for 6 cuts
= 0 045 X 6 = 027 min.
Total machining time
= 047+0•27 = 074 min.
Time required for 100 bolts
STIMATION IN MACHINE SHOP
= 070<100 = 74 min. Ans.
By considering allowances as 100%
Time taken by operator= 74><2
= 148 min. = 2-46 hrs.
Labour cost — 2•46 x 1 •25
Rs. 3 08. Ans.
Example 30. Estimate total cost of gun metal component as shown
in Fig. 6•16. If material lost in machining is 20% of the weight Of
component, then find out the weight of gun metal required. Assume—
density of gun metal as 8 gm.lc.c., cost of gun-metal is Rs. 15/kg.,
machining charges are 10 paise per 10 sq. cm. of finished surface and
total overhead charges are 100/0 of the material
cost. Solution.
Material Cost

Volume of the component

1
(2)'x5
Fig. 6 16

Wt. of the component

= = 0•198
Wt. of the gun metal required, if scrap is 20% —
= 0•2376 kg.
cost of gun metal= o•2376x 15 = Rs. 356
Labour Cost
Total surface area to be machined
— Outer surface area+faee area+inner
surface area
154 MECHANICAL AND COSTINO

— (26+575) 100 sq. cm.

Labour cost = 100 paise = Re. TOO

Overhead charges = 10% material cost
— = Re. 0•36.
Total cost Material cost + Labour cost+Overhead charges

= Rs. 4•92. Ans.

Example 31. Estimate the cost of 1000 pieces of spindle as
shown in Fig. 6•17. Assume the following data :—
(i) Turning and facing cost = 2 paise/sq. cm. of surface area.
(ii) Threading cost = 5 paise/cm. length of thread.
(iii) Cost of milling a square plug = 4 paise/sq. cm. of surface
area
(iv) Material cost/piece = 20 paise.
acm.

Fig. 6•17
Solution. (i) Turnlng andfacing charges :
(a) Turning area of the portion where theading is done Al =
RX l•5X5 7•5" sq.
(b) Turning area of the collar,
As TX2•5X2 sq. cm.
 IN MACHINE SHOP
mtMATION 117

(c) Total facing area,

1•56r
sq
4
Total @ Re.0•02/
charges
facing turning and
sq,

(it) Threading charges for 5 cm. length

@ Re. 0•05/c n. C, 5 = Re. 0•25
(iii) Milling charges :
Total surface area of the plug for 5
surfaces
= 5(2x2) = 20 sq.
cm. Milling charges @ Re.
O•04/sq. cm. area

— Re. 080.
(iv) Material cost/piece,
C, = Re. 0 20
(given) Total cost of one
spindle

0•89+0
= Rs. 2•14.
Cost of 1000 spindles
= 2•14x1000
= Rs.2140. Ans.
Example 32. Estimate the manufacturing
cost of 100 pieces of a component shown in
Fig. 6•18. These components are to be made
from a cm. mild steel stock. Assume the
following data :
(t) Density of material = 8 gm./ç.c.
(ti) Material cost
156 MECHANICAL AND COSTINO
(iii) Parting off and facing allowance/piece
= 1 cm.
(ip) Cost of machining = 2 paise/cu cm. of
material removed (y) Overhead charges = 500/0
of labour cost.

fig. '18

Solution. Material
Length of stock required/piece

6+2+2+1
— Il cm. (considering I cm. as parting allowance)
Volume of material required/piece

106 cm.'

Wt. of material/piece 106

= O•848kg.
Material cost/piece
— o•848x2 = R.. 1•70.
Cost :
Volume of material removed
= Volume of bar stock—volume of finished
component

X (3)2 X 6

= 106— = 56•6 cu. cm.

 IN MACHINE SHOP
Machining cost @ Re. 0•02 cu. cm. of material removed
= — Rs. 1•13

Overhead charges = 50% of labour cost

= O•5X = Re. 0•57.
Manufacturing cost/piece
= Material cost+Machining cost+Over
head charges

= Rg. .3•40

. Cost of 100 pieces = 100 as.

340. Ans.
33. Find the time taken to prepare a job according
to dimensions shown in Fig. 6•19 from a rod of 30 mm. diameter.
Include the time for facing and parting off. Assume :
(t) Cutting speed — 20 metres/minute
(ti) Feed for facing and parting off
0•15 mm/rev.
(ili) Feed for turning
= 0 35 mm/rev.
ESTIMATION 119

(iv) Feed for drilling

= 0•06 mm/rev.
Depth ofcut not to exceed mm.

tomm zomm

Fig. 6•19

Solution.
Step 1. Turning.
Reducing the diameter from 30 mm. to 25 mm.
in two cuts, as the depth of cut is 1 •5 mm. In
first cut the diameter will be reduced to
27 mm. and in second cut the diameter

min.
158 MECHANICAL AND COSTINO
will be reduced to (27—2 x l) = 25 mm. This
being the finishing cut, depth of cut can be
taken as I mm.
100
s
r.p.

0•673min.

50x2•7
o•35x2000
 MECHANICAL BSTIMATING AND
lio cosr2i0
Step 2. Facing.
Facing of the face of 25 mm. dia.
Length to be
faced Feed x
r.p m. = Length
to be faced
12•5 mm.

Feed for facing= 0•15 mm./rev.

100xs
2800
11
12•5
=
0•327 min.
2800
o•15x
11
Step Drilling.
3.
Length to be drilled

Feed x r p.m.

rxdiaofdri

1
2000

25
=
0•717 min.
2000
o•06x —
Step 4. Turning.
To reduce the diameter, from 25 mm. to
20 mm. for a length of 15 mm. in 2 cuts.

min.
160 MECHANICAL BSTIRATING AND
Length of cut reducing dia.
to 22 mm. Feed x r.p.m.

Here 1
1 — 0•18 min.
035 x 800

„x2
reducing dia.
to 20 mm o•35x
= 0•157

Step 5. Parting of from 20 mm. diameter

Length to be part Feed x
r.p.m.
20

o•15x
20
10
— 0•227 min.
Hence total Machining Time
= TI+T,+...... I T'

= 2•878 minutes. Ans.

Example 34. A nickel.chrome-steel rod of 5 cm. diameter is. to be
reduced to cm. diameter for 30 cm. length from one of its end. A fairly
good finish is required on the machined surface. Calculate the time of
machining the job on a centre lathe. Assume your own data regarding
speeds, number of cuts, tool material and coolant. (A.M.I.E., sec. B May
1964).
Solution.
(i) Speed may be assumed as 30 m/minute being nickel chrome.
steel
(ii) Tool material—Tungsten carbide tool
 IN MACHINE SHOP

(iii) Coolant—High sulphur base mineral oil.

(iv) No. of cuts. As the dia. is to be reduced from 5 cm. toe

38 cm., assuming depth of cut as 2
mm.
No. of cuts =
(v) Feed = mm/rev.
= 0•03 cm./rev. Length of cut.
feed x r.p.m.
30
-
Ti for Istcut =
$69 min.
30
Tt for 2nd cut
003 x
— $23
COSTING

30

Ta for 3rd cut

= 1570 minutes. Ans.
MILLING OPERATIONS
In estimating the time for milling operations it is essential to
•take into account.
(i) The time taken to mill the surface. This depends
on the <length of the job or the work piece.
(ii) The approach length. This is the distance by which
cutter thas to be engaged before the full depth of cut is reached.
Figs. $20 and 6•21 show approach length.
(ii) The over-run. This is the distance considered so that the
•cutter may clear the job or work piece. Fig. 6•20 and 6•21 show over-
run.
(ip) The total number of cuts to complete the operations.

min.
162 MECHANICAL BSTIRATING AND
(v) The sum of approach length and over-run is called Added Table
Travel.
Operations performed on the milling machines are mainly .cutting
and facing. The time taken for performing these operations , can be
obtained by using the same formula, i.e. Length of cut
Time required/cut =
Feed/rev. x r.p.m.

where, length of cut = Length of job+Added •table travel

Feed/rev. = Feed/tooth x No. of teeths on cutter
loos R.P.M.

where D = Dia. of the cutter.

Length of cut or Index Total time x
No. of cuts Feed/Min.
(a) Operation :
Adjacent Fig. 6•20 shows how the cutter is adjusted to cut .
a depth d of the job and also shows the approach length and
overitravel or over•run.

Approach length AB
— v' Dd—d'
In these operations over-travel is generally taken as 5 mm.
 IN MACHINE SHOP
123

Fig. 6•20
(b) Facing Operation
• (i) If the cutter dia. D is less than the width of the job 'w'
then several cuts are required to face the width w. Fig. 6•21 shows
the first and last position of the facing cutter.

Fig. 6•21
In this case approach is generally taken as D and over• travel
as 7 mm.
(ii) If the cutter dia. D is bigger than the width of the job w,
facing is done only in one cut.
Fig. 6•22 shows how the facing is done when the cutter dia.
ia greater than the width of the job. In this case over-travel is

Fig. 6•22
EC — OC—OE
164 MECHANICAL ESTIMATING

Over-travel
cosme
ÿ. Estimate the time required to prepare a square prism
on a milling machine from a round block 90 mm. length, 40 mm. in
diameter, feed 25 mm./minute and set up and indexing time is 15
minutes. Solution.
Here, length of cut = 90 mm.
Feed = 25 mm/mir.
Let added table travel
10 mm.
90+10
1 25 where 4 is the sides of
square prism i.e. No. of Indexing
16 minute
Here set up and indexing time,
T, = 15 min.
Total time of milling, T
= Tl+Ts
= 16+15
= 31 minute. Ans.
Exam* 36. Estimate the milling time to cut 60 teeth on a Gear
blank 60 mm thick, feed 35 mm/minute and take overall set up üme as 10
minutes. Solution.
Length of cut x No. of Index+set up
Feed/minute time.

Here, Set up time = 10 minutes Length of

cut — 60 mm.
Let table travel = 10 mm.
No. of Index — No. of teeth =
60.
Feed/minute = 35 mm.
60+10
STIMATION IN MACHINE SHOP
35
= 130 minutes. Ans.
Example 37. A slot is to be made on a milling machine witb
the help of a cutter, revolving at 120 r.p.m. Find the time requireð
to prepare the slot in two cuts, if it is 2 cm. deep and 10 cm. long
with a cutter of 8 cm. dia. Assuóe the feed as cm./rev.

Total table travel Tinc

taken/cut
Feedlrev. X r.p.m.
Total table travel = Length of job + Added table trava
but added table travel — Approach* Over-travel

where d = 1 cm. for one cut

= 3•14 cm.
Total table travel— 10+3•14
= 1314 cm.
13•14
Time taken/cut = ————
2 19 min.
120
Total time taken in two cuts
= = $38 min. Ans.
Example 38. A 20 x 5 cm. C.I. surface is to be faced on
milling a cutter having a dia. of 10 cm. and 16 teeths.
if the cutting speed and feed are 50 m/min. and 5 cm./min.
respectively, determine the milling time, r.p.m. of the cutter and
feed per tooth.
Solution. As the dia. of the cutter is larger than the width
the surface, hence only one pass is sufficient.

Added table travel

Total table travel
— cm.
166 MECHANICAL ESTIMATING
Total table travel
As time taken min. Feed/rev. x r.p.m. Total
tab!e travel Feed/min.
20•675
Milling time
5
= 4• 135 mia. Ans.
IOOS As
r.p.m.

100x50
159. Ans.

As Feed/min. 5 cm.
Feed/ nin. 5
Feed/rev. = 159
r.p.m.
167 MECHANICAL ESTIMATING AND COSTING
Feed/rev. 5

But Feed/tooth = N". ot teeth ï3ÿñ6

= 0•002 cm./tooth. Ans.
GRINDING OPERATIONS
It is a process of metal removal by abrasion. Following are the
important methods of grinding :
(a) Surface Grinding.
(b) Cylindrical Grinding.
(a) Surface Grinding. This process is useful for removing
small amount of material from flat surfaces. The time required for
surface grinding is calculated by using the formula used in milling.
When grinding is done as shown in Fig. 6•23 (a), time is calculated as for
cutting operations on milling machine ; and when grinding is done as
shown in Fig. 6•23 (b), time is calculated as for facing operations on
milling machine.
-SPINULE

-WHæ
WORK WORK

(a) (b)
Fig. 6•23
(b) Cylindrical Grinding. As the name suggests, the
process is used for grinding the internal and external surfaces of the
cylindrical jobs which have previously been turned on the lathe, to get
accurate size and smooth finish.
Time required for cylindrical grinding/cut
Length of cut

Feed/rev. x r p.m.
where Length of cut = Length of job+Over-travel
— L+O•5 cm.

and Feed/rev. (for rough cut)

= Y4-(for finishing cut)

where w = width of grinding wheel.
 MECHANICAL ESTIMATING AND COSTING
Example 38. Find the time required for doing rough grinding of a
15 cm. long steel shaft to reduce its dia. from 4 to 38 cm., with the
grinding wheel of 2 cm. face width. Assume cutting speed as IS m/min.
and depth of cut as 0•25 mm.
Solution. Total stock to be removed

2
But, Depth of one cut is 0•25 mm.
No. of cuts required o•1x10
4 cuts
0•25
Length of cut
AsTime/cut =
Feed/rev. X r.p.m.
where
Length of cut — 15+0•5 = 15•5 cm. (assuming cm.
over-travel)'
roughing)
Feedlrev. =

=
and r.p.m. = = 120.
15•5 0•13
Time required/cut min.
Ixi20
Total time required for 4 cuts
= 0•13 X min. Ans.
Example 40. Top of a C.I. table of size 30 cm. X 80 cm. is
to. be grounded by a wheel having 2 cm. face width. If the feed is
ith of the width of the wheel and table moves 8 m. in one minute
find out the time required for grinding in two cuts.
Solution. Time required/stroke
Length of table
STIMATION IN MACHINE SHOP 169
Speed of table
80 1
8x100= 10
Width of wheel
As Feed

0'5 cm.

Width of table
No. of strokes
60

08
As, Time required/cut
= Time/StrokexNo. of
strokes 1
= —X 60 = 6 min. 10
Time required for 2 cuts
= 12 min. Ans.
SHAPING AND PLANING
These operations are carried out on reciprocating
machines. ron these maahines cutting is done in one stroke and
the second is the idle stroke which is also known as return stroke.
To reduce, the total time, the time required for idle stroke
is reduced by increasing the speed of Idle stroke.
Shaping operation. If a shaper bas a length of stroke as .S
cm. and it has N cutting strokes per min., then its effective speed,
E x N m/min.
100
For example, a shaper makes 30 cutting strokes per minute each
20 cm. long. Then effective speed (E) will be
20
= x 30 — 6 m/min.
100
Speed ram during cutting stroke is known as cutting •speed,
this SDeed is maximum at the middle of the stroke and minimum
 MECHANICAL ESTIMATING AND COSTING
at the beginning and at the end of the stroke. Therefore, for
calculation purposes an average cutting speed C is considered.
Mostly cutting time is Ith of the total time. Therefore, the
effective speed is Ith of the cutting speed C.
Hence,
5
but, ro
o
NS
3

100 x 3 c 60 —I'strokes/m sc
in.
In the above formulae, S is generally taken as (L+5) cm.,
•where L is the length of the job.
If F is the feed/stroke in cm. then. area swept by the tool/stroke

Area awept/min. — Fx (L+5)xN

60C

60 CF
If the width of the job is B cm. then
the width for calculations is:taken as
(B+2•5) cm.
Therefore, time required for shaping —Total
area to be swo! Area swept:min.
min.
60 CF
Planing operations. The effective speed of
the planing •machine is generally Ith of the
cutting speed. For time calcula• tion, stroke
length is taken as (L+25) cm., while width is
taken as '(B-+5) cm.
Similar to that in shaping,
STIMATION IN MACHINE SHOP 171
Time required in planing

where, K is the area

swept/min.
As in case of planing operations, E4

7
5

s
Area swept/min. = N x Fx£
75C
o K = —xFxS
r
s
or K = 75CF ...
(2)
Time taken min.
75CF
Example 41. A.C.I. rectangular block of
10 cm. X 3 cm. is required to be shaped to
reduce the thickness from cm. to 1 •3 cm. in
one cut. Determine the time required for
shaping, if cutting speed is 20 m/min and
feed is mm/stroke and the cutting time ratio
is
Solution. S = L+5 = 10+5 15 cm.
Width = (B+2•5) — 3+25 5•scm.
NS
100 5
100 3

20
= 80 r.p.m.
15
Swept area/min. = NxFxS
 MECHANICAL ESTIMATING AND COSTING
X x 15
10
24 cm'/min.
173 MECHANICAL AND COSTINO

Total area swept

As time required for shaping Area swept/min.

344

Ans.
42. Find out the time required For shaping a block of 30
cm. x 15 cm. size in two cuts. Assume feed as and cutting speed
as 15 m/min.
Solution. As we kno.•v that,

Time required/cut = 60 CF here,

30 cm. 15 cm.
15 m/min.
and F = 0-06 cm./stroke

60x 15 xo•06
35 x 17•5
= 11•3 min./cut
Time required for 2 cut = 22•6 min. Ans.
43. A machine bed is to be planed in two cuts on
planing machine. If it takes 10 seconds in forward stroke and 4 seconds
in return stroke, find out the time required to planeithe bea of width 60
cm. Assume the feed as 2 mm./stroke.
Solution. Width 10 be moved by the tool
— Width of job-I-Tool clearance —
60+5 = 65 cm.

No. of forward strokes — -B = 325 strokes.

Feed/stroke
AH total time required for one complete stroke =
19+4 = 14 sec.
14
174 nCHANICAL AND
Total time requiredlcut =
Time required for 2 cuts= 2 x 75•86
= 151•72 min.
2 hr. and 32 min. (nearly) Ans.
Expmple 44. Estimate the machining time for finishing a surface of
1 mx20 cm. size on a planing machine. If the cutting sped is 10 m/min.
and feed is 10 mm./stroke.
As we know that,

75 CF
—rlMATION

where
100 cm.
20 cm.
10 m Imin.
cm./stroke

75x 10xu 10
125 x 25
= 41•66 m!n. Ans.
75
UNSOLVED PROBLEMS

1. Calculate the machining time of a nickel steel gudgeon

pin. if stroke dia. is 2 cm , Pin. dia. is cm. and length 6 cm.
Assume cutting speed 300 r.p m. and feed as 020 mm/rev.
[Ans. 60 sec.]
2. Calculate the time required to bore a bronze bush •hose
internal dia. is$O mm. and length 65 mm. The speed of machine is 176
r.p.m. and assume feed as mm./rev. [Ans. 1 23 min.]
3. A 25 cm. dia. bar is revolving at 65 r.p.m. How much time it
will take to machine a 450 by 3 125 mm. chamfer as shown in Fig. 6-24
if feed is mm. [Ans. O' 162 min.)
 MACHINE SHOP 175
Fig. 6•24
4. Calculate the machining time of a centrifugat Pump shaft
shown in Fig. $25. The bar shock dia. is 25 mm. and finished dimen•
sions are shown in sketch and all are in mm.
Assume cutting speed as 350 r.p.m. for a depth of cut mm.
[Ans. 6•71 mm.)
and feed/rev.

All dimensions are in mm.

Fig. 6•25
S. A mild speed bar is turned on a lathe, the cut being
taken cm. deep and feed/rev. as 0•15 cm. Assumz cutting speed
2•5m./ mia., find the lime required to reduce the bar from 25
cm. to 20 cm. dia. Length is taken as 40 cm. [Ans. 38•3 min.]
cosrmd

6. It is required to turn a steel rod 30 cm. long from 10 cm. to

8 cm. dia. on a lathe. Take cutting speed as 30 m./min. feed 2
mm./rev. find the time and number of cuts required.
[Ans. $8 min., 4 cuts)
7. Calculate the total time taken to turn a 15 cm. long, cm.
dia. mild steel rod to a dia. of 2-3 cm. in a single cut. Take cutting
speed as 30 m/min., feed mm/rev. and the mounting time in a self-
centring 3-jaw chuck as 45 sec.
Neglect time taken for setting up tools etc. [Ans. 4•68 min.]
8. As a machine-shop estimator, you are required to estimate
the time taken in machining a job on a particular machine.
Describe the various components of time which should be
considered.
9. The comparative tooling up time and turning time for a
component when made on an ordinary lathe and automatic lathe
respectively are as follows :
Machine Turning Time Tooling up time
Automatic Lathe 100 sec. 4 min.
Ordinary Lathe 25 sec. 20 min.
176 nCHANICAL AND
Determine the minimum number of pieces of components for which
automatic machine will be more economical instead of ordinary
machine. [Ans. 13) 10. Estimate the machining time to face
the end of a work piece of 30 mm. steel rod, if the cutting speed is
30 m/min. and cross feed as mm./rev. [Ans. 0•236 min.)
11. A brass bush is to be prepared on a lathe from a 6 cm.
dia stock and 60 cm. length. The finished dimensions are shown in Fig. 6
26. Determine machining time per bush, if cutting speed is 15 m Imin.
and feed as mm./rev. Assume setting time as 7•48 min./piece. [Ans. 37
min.

All dimensions in cm.

Fig. 6•26
12. A casting is to be threaded with a single point tool
on a lathe The threaded dia. is 15 cm. and length of thread 1•875
cm. There are two threads/cm. length. Assume spindle spæd IS
r.p.m. and number of cuts 4 to complete threading, estimate the
total time. 60 sec.)
 IN MACHINE SHOP 177
BTIMATION

13. Estimate the threading time on a

lathe to cut square thread with the following
assumptions :
Length of thread = 15 cm., Dia. of thread =
4•375 cm.
No. of thread = 4/cm., Depth of thread —
164 cm.
Cutting speed 25 m./min., Depth
of cut
125mm/pass. [Ans.
$34 min.]
14. Estimate the time required to rough
bore to second bore and to finish bore a C.I.
cylinder of 20 cm. dia. and 25 cm. length.
Assuming the following data :
(a) Rough bore, 40 r.p.m., cm.
feed
(b) Second bore, 50 r.p.m. O' I cm. feed
(c) Finish bore, 25 r.p.m., cm.
feed. [AnÙ. 8•74 min.)
15. A 6 cm. rod of aluminium is be
machined on a lathe, the finished size is shown
in Fig. 6•27. The length of rod is 17•5 cm.
Determine the total machining time and material
cost, if material is purchased at the rate of Rs.
12 per kg. Assuming cutting speed 30 m.Ãin. and
feed mm./rev.

5•5 .0
0

All dimensions in
cm. Fig. 6•27
16. Estimate the manufacturing cost of
the component shown in Fig. $28. Assume 15% of
the material is lost in machining, machining cost
178 nCHANICAL AND
2 paise per sq. cm. and the cost of material as
Rs. 1•50 per kg. Density of mild steel 8 gmlc.c.

Fig. 6•28
17. Estimate the time for tapping a hole
with 2•54 cm. dia. tap to a length of 2•54 cm. in
mild steel plate, if for return stroke speed is
times the cutting stroke speed, which is 8
m./min.
[Ans. 12 sec.)
ESTIMATING COSTING

18. A Drilling macbine spindle is

revolving at 375 r.p.m. and is used to drill
20 òm. dia. hole in •a metal plate. Calculate
the cutting speed.
Also find out the depth drilled per
minute. if speed is 0•3125
min./rev. [Ans. 23•8 m./min. Il •2 cm.)

19. Calculate thé time required to

drill two boles 1 cm. dia. and 3 holes of 1
•5 cm. dia. through 2 cm. thick steel plate.
Take cutting speed as 20 m./min. and feed as
mm./rev. for I cm. dia. drill and I •3
mm./rev. for cm. dia. drill. [Ans. 13 sec.
20. (a) Estimate the time in drilling
a 10 mm. hole on 50 mm. thick steel plate, if
cutting speed is 17 m/min. and feed 0•30
mm./rev.
(b) If the above hole is enlarged to 20 mm
dia. Calculate the drilling time, If the cutting
speed is taken as 25 m. per min., and feed 0•35
mm.)rev. IAns. 22•2 sec., 26 sec.)
 IN MACHINE
21. Calculate the cutting speed in
m./min. in tapping a hole to suit cm. dia.
bolt, if it takes or,e minute to tap the hole
through a length of 5 cm. Assume return speed is
twice the cutting speed.
[Ans. 2•215 m./min.)

22. A 3 cm. deep slab is to be formed

with a milling cutter 8 cm. dia. Calculate
the total table travel to complete the cut,
if length of slot is 20 cm. [Ans. 24•373
cm.]
23. A milling cutter of 20 cm. dia. and
having 18 teeth is given a feed of mm /tooth.
Calculate the feed/rev. and feed/min., assuming
the cutter speed to be 80 m./min.
(B.T.E., Rajasthan Nov. 1969)
[Ans. 0•18 cm. ; 22•9 cm.]
24. A milling cutter having 45 cm.
dia. and 48 teeth is used to face steel
casting of m. length. Estimate the facing
time, if the cutter is running at a speed of
64 r.p.m. with a feed of 0•025 cm. Itooth.
Assume one. cut is sufficient. [Ans. I '96
min.]
25. Calculate the time required to
rough grind a 20 ctni long shaft of bronze
from 5 cm., dias to cm. dia. using a
grinding Wheel of $5 cm. width. Assume
cutting speed 22 m./min. and depth of cut as
0•25 mm. [Ans. 12•2 sec.]
26. Estimate the grinding time to
finish a shaft from 38•5 mm. to 38 am. dia.
Length Of shaft as 300 mm. Assume the
following
data :

Width of Grinding wheel

Depth of cut in roughing = 0•0785 mm.
operation
Depth of cut in finishing — 0•05 mm.
180 nCHANICAL AND
operation
Feed for roughing operation — 3•25 cm.

Feed for finishing operation 325

em.
Cutting speed 12 m./min,
aSTD(ATlON 13S

Assume mm. on dia. to be finish ground and

remainin20 sec5
rough ground. [Ans.
27. It is required to plane a job on a
shaping machine. Izngth of job 40 cm. and
width 15 cm. Find out the time required for
shaping the size 40 cm. X 15 cm. Take
cutting speed as 10 m./min. and feed I mm.
[Ans. 13' 125 min.] 28. A planer performs 30
strokes/min. and each stroke is 120 cm.
long. If the return ratio is 4 : 1 what is
the average cutting speed ?
If the forward cutting stroke of a planer
is 15 m./min. and the return stroke is 4
times as fast. What should be tbe average
speed ? [Ans. 48 m./min. ; 20 m./min.l

29. On a planing machine, the time taken

on cutting stroke for job 3 m. long ig 15 sec.
and the time taken on the return stroke is 5 sec.
Calculate the time it will take to plane a
surface 3 m. long and 1 5 m. wide, if feed is 6
mm./cutting stroke. [Ans. 83•3J
30. Calculate the planing time required
for a C.I. plate 12•5 cm. long and 50 cm. wide,
assuming the following data :
Cutting speed = 12 m./min.
Return speed = 30 m./min.
Total No. of cuts
First roughing cut is with a depth of
3•125 mm. and feed mm./rev.
 IN MACHINE
Second finishing cut is with a depth of 0•125
mm. and feed
0025 mm. [Ans. 15 min.)
 ESTIMATION IN SHEET METAL SHOP

Introduction. Fabrication of components from sheets and plates is

done in Sheet Metal Shop. For working in sheet mËaP shop, an engineer
must have a good knowledge regarding plane geometry and mensuration ;
development of surfaces etc.
Sheet metal process is generally used for preparing bodies of
buses, cars, aeroplanes, boilers, shells, chimneys, pipes, boxes, toys. and
Furniture making etc.
For preparing a product, first development of the product is
marked on the sheet and then sheet is cut along those marked
lines.
When large number of products of same size are
manufactured than a template is made and is used for marking on
the sheet.
OPERATIONS IN SHEET METAL SHOP
Following are the important operations and processes carried
out in Sheet Metal Shop.
(i) Breawng out. In this prQcesses, folds or ribbs in sheets, if any,
are removed either with the help of beating the sheets by mallet or by
passing the sheet through rollers.
(ti) Bending is carried out for making cylindrical shapes from
sheets. The length of sheet required for bending can be calculated as
follows :
Length for bending = 2nrX — 3600
where, r = radius of bend r angle subtended by bend through
centre.
(iii) Taming up. This process is done for making sharp bends
to sheets for seeming, hemming etc.
136
ErriMATION SHEET METAL

(tv) Hollowing. It is the process of beating the metal forgiving it

concave shape. This process is done over a hollow staket.. Fig. 7•1.
 IN SHOP

Allowance for hollowing =

HOLLOMN6

Fig.
(y) Raising. It is the process of beating the metal over spherical
head. This process gives a convex shape to the sheet metal. This process
should be done on the sheets, having more than 20' gauge.
Allowance for raising =
(vi) Planishing. This is the process, which gives the final finish to
the hollow or raised surfaces by removing miner bends. This is carried
out by beating the sheet with the help of planishing hammer. Planishing
hammer is a short hammer and has high polish.
(yii) Edge stiffening. For edge stiffening following are the important
ways :
(a) Wiring. In this process, a wire is inserted at the edge of sheet
metal*articles. This wire adds in the stiffness of edges. Generally, wires
used for the Black. Tin plated and G.l. sheets are of mild steel, copper
and G.(. respectively.
Allowance for X dia. of wire+4 X thickness of sheet. (b)
False Wiring. This process is done as that in Wiring process but in the
end wire is taken out so its
appearance is just like that as
it has been wired and therefore
known as False Wiring. In this
process strength will be
weaker as compared to
wiring process.
Allowance = 2'5 X dia. of wire+4 X
thickness of sheet.
(c) Hemming. In this process, edges of sheet is folded when,
folding is done once as shown in Fig. 7•2, it is called single hemming.

SINGLE HE'•WWG Fig.

 MECHANICAL AND COSTING,
138 EiTIMATING

'The allowance for it is 4—5 times the sheet thickness. When folding is
done twice at the edges to give larger strength, as shown in Fig. 7•3. it is
as double hemming. Allowance for it is 10 times the sheet thickness.
(d) Flanging. In this process, edge of the sheet is folded, at . an
angle of 900, to give the shape of flange, as shown in Fig. 7 4.
SHEET METAL JOINTS
Sheet metal joints are known as seam joints. Various joints in •
sheet metal are :
(i) Lap Joint. It is the simplest type of
joints. In this, one edge overlaps the other and than
these are either welded, rivetted or soldered.

(ii) Single Seam Joint This joint is used to

Fig. join a bottom to a vertical body as shown in Fig.
7•5. For it, allowance is taken as 5 times sheet thickness.

(iii) Double Seam Joint. It is similar to single seam joint.

The only difference is that the formed edge at bottom is bent upwards
against the body to give more strength as shown in Fig. 7•6.
Allowance is generally taken as 8 X sheet thickness.

SINGLE saAM OOUBŒ

Fig. Fig.

(iv) Grooved joint. In this folded joints are locked together

as shown in Fig. 7•7. This is used where, tension on the sheet is •much.
Allowance = IOxsheet thickness.

GROOVED .nwr DOVETAIL JOWT Fig. Fig.

 IN SHOP
(v) Single Plate Batt Joint. In this a cover plate of width
mearly 10 times the sheet thickness ig jointed.
 MECHANICAL AND COSTING,
SHBBT ARTAL

(VI) Dovetail Joint. In this type of joint, a portion of sheet of

length 12 to 20 times, the thickness of the kheet and width 4-5 times the
thickness of the sheet is cut to form dovetails as shown in Fig. 7•8.
It is used to join flat plates with cylindrical shapes.
(vii) Rivetted Joint. The readers very well be knowing about the
rivetted joints. Therefore, here some of the important formulae required
in estimation are only given.
(a) Diameter of rivet, D = 1 92V/ t mm., where t is thickness of
sheet in mm. (b) Minimum distance between first rivet centre and
sheet edge
= 1•5 D
(c) Pitch (p) 3D. (The distance between centres of adjoining rivets
in the same row.
The following table gives an approximated value of D for different
values of t.

Blank Lay-Oats
For preparing an article lay-out is required to done on the sheet
metal as first step For this purpose an outline of the object is either
scratched on the sheet of metal directly or first drawn on a paper and later
transferred to the sheet. Sheet is cut in accordance of lay• out and then
different other operations like, forming, assenmbly etc. are performed on
it to give the required shape of the article. • At the time of lay-out
allowances must be kept for different operations like, •raising, wiring,
jointing, hemming etc.
When articles to be produced are in lot, then strips are cut
from long rolls of sheet. Width of each strip should be slightly
more then the blank, so that
(i) material can be handled easily and safely by the operators,
specially when working on the machines ;
(it) ciean blanks can be cut. The amount by which the strips must
be wider than the blank depends on ;
(i) process to be performed ;
(it) how they are to be handled, i e. manually or by
machine ;
(iii) thickness of the sheet ;
ASTIMATION IN SHOP 187
(IV) accuracy desiled. Generally the strip is kept cm. to cm.
wider than the blank. and the distance between two
consecutive blanks (known as bridge) is kept as 0•15 cm.
140

Before proceeding to actual operation, strip is to be picked

up, entered in the dies and process is started, these preparation
items. generally require 15 sec for small strips to 30 sec. for heavy
strips. This preparation time of 15 sec. to 30 sec. is equally
divided among the blanks in each strip.
Actual operations are generally performed on presses. either
having automatic feeding arrangement or manual feeding. In
automatic feeding all the strokes of the ram are utilised for
blanking while in hand feeding nearly 40% of the strokes are
generally missed.
After blanking operation is over 10 to 15 sec. per strip are
required for collecting the blanks and disposing the bridges. 10 to
15% of the total time, calculated as above, is generally added, for
fatigue and personal needs etc., to get estimated time.
Estimation for inserting, piercing and ejecting etc.
After the blanks are prepared, each of the blank is to be inserted in
the press to get the desired shape. For inserting (also known as loading) a
blank estimated time. which is generally taken, is— 2 sec. to 5 sec. for
small components.
6 sec. to 8 sec. for medium components
(of size say between 25 cm x 25 cm to 50 cm x 50 cm.) 8
sec. to 10 sec. for large size components.
To pierce a hole in a component generally 2 sec. are taken.
Ejection or removal of the component after:operation is over generally
takes 10 sec. if it is done manually and takes 2 sec. if it is done on
automatic machine.
Capacity Power Presses
For capacity calculated purposes power presses can be divided into
two categories,
(i) the shaft of which is driven (by gearing or by beld) for one
end ;
 MECHANICAL AND COSTING,
(ii) the shaft of whiéh is driven from both the ends.œFor
calculation of capacity of these presses following emperical
relations are generally used :
(i) When shaft is driven from one end—
Maximum pressure available, in tonnes = D' where,
D is the crank pin dia in cm.
(ii) When shaft is driven from both ends—
Maximum pressure available, in tonnes = 0•75 D' As,
Shearing force required
= Area to be sheared x Shearing stress.
SHEBT

Hence, while procuring power press its crank pin dia. must be
•decided and wnich can be calculated by knowing the maximum
•shearing force required and usiBg the above relations and putting the
proper shearing stress of the material required to be used.
Shearing :stresses for the some of the metals are given hereunder :
Aluminium = 0•72 tonnes,/cma ;
Mild Steel = 3'1 tohnes/cm2 ; Alloy
steel — $7,.tonnes/cm2 ; Tin=
tonnes/cma.
Solved Problems
Example 1. We are required to make B.P. sheet containers •with
open top of size 0•25 m2 are height m. The size of B. P.
•sheet available is m x 1 m. Find out how many maximum
conttainers can be made out of it.
Solution. Size of sheet available
= m. xl m.

2-3m.

Fig. Fig. 7•10

Let the sheet available is ABCD. To get m. height of one
•side for container, we cut the sheet into two equal parts of
width 05.m. each.
Two containers, vertical sides require 2 m. length and rest
ASTIMATION IN SHOP 189
03 m. m. will be used to prepare base for these two containers
leaving some scrap.
Therefore, containers prepared from m. x 1 m. will be 2 X 2
4. Ans.

Example 2. A container open on one side of size

X 1 m. height ig to be made from plates of 6 mm.
thickness.. Take 'density of plate metal 8 gm./c.c. and joints are
to be welded. Estimate the cost of containers from the following
data :
Cost of plate Re. 1•00/kg.
Sheet metal scrap 5% of material.
Cost of labour = of material cost.
Cost of welding materihl = Rs. 2 per m. of weld.
 MECHANICAL ESTIMATING AND COSTING
142

Material Cost. Sheet required

= = 2•25 m'
Scrap is 5% of material
5
= 2•25x
10ö
= 0•1125 m.'
Actual sheet needed for
container
Fig. 7•11 2•36 m.s, nearly Volume of sheet 2•36 X
Thickness of sheet

Wt. of sheet
= 113 kg.
Hence, cost of sheet @ Re. I per kg.
= = Rs. 11300.
Welding Material Cost. This cost is Rs. 2 per metre of
weld-
Therefore cost 2 x Length of weld
— x4+0•5x4) = Rs. 1200.
Total material cost = Sheet cost-I-Welding material cost = Rs.
133+Rs. 12 = Rs. 1250.
Labour Cost. It is 10% of material cost.
Labour cost =
— Rs. 12•50
Total cost of container—Total material cost+Labour cost..
= Rs. 125+Rs. 12•5
= Rs. 137•50. Ans.
Example 3. Cylindrical drums of size m. high and 1 m. mean
diameter are to be fabricated from sheet of 5 mm. thickness by
grooved seam joint and both the covers should be jointed with
ITIMATION IN 191
single seam joint. Calculate the material cost, if sheet is available @
Rs. 15 per m.'
Solution.
(a) Height. Height of cylindrical drum

This height is to be jointed by single seam joint on both sides

Oaking allowance for joint as 5 x thickneó of sheet)
SHEET METAL saop

Excess height required on both sides

= 5xo•005x2 — 0•05 m.
Heigth of sheet required
= = 1•55 m.
(b) Length. Length of sheet for I m. dia. = wd
= 3•14 m.
As this will have a groove joint, therefore, as excess amount
ons each side (Taking 10xthickness of sheet) Excess length
required
— = 0•05 m.
Total allowance in length on bothsides

Total length 3•24 m.

Area of steel required
5•03 m.'

Therefore cost of sheet metal = 15 X 5•03.

= Rs. 75•45. Ans.
Example 4. 1000 pieces of a part shown below are to be
manufactured from a sheet of 300 cm. X 100 cm. X 2 mm. Estimate
the• number of such sheets required, assuming no wastage.
Solution. Width of part when it is straight will be equal to •
20+20•4 10+10+
— 51•71 cm.
Area of sheet required for one piece
= 51•71x100
= 5171 cm.'
Area of sheets required for 1000
sheets 5171 x 1000 cm'
 MECHANICAL ESTIMATING AND COSTING
No. of sheets required Fig. 7•12
5171 5<1000
304 x 100
— 172•4 sheets.
Say 173 sheets. Ans.
Example 5. A steel pipe 10 m. long and m. diameter is to be
fabricated from M.S. plate of cm. thickness. Estimatecost if
(a) M.S. plates of size 2 m. XI m. are available at the
rate OF Rs. 70.
(b) Cost of rolling 10% of material cost.
1144 •

(c) Cost of riveting 20% of material cost.

(d) Overhead charges of material cost.
(a) Material Cost.
Circumference of pipe = wd
= — 1•884 m.
Sheet size is 2 m. x I m.
From this sheet, we can prepare a ring of 1 m. height and 06 m.
üameter taking $8 cm. (-2— m. as overlap- using lap joint.
As we are required to prepare a pipe, which should be of uniform diameter,
therefore different rings cannot be jointed by lap ioint. Therefore, butt joint with
single cover plate is adopted.
As we have decided that the length of one ring can be I m., hence 10
such ring; will give a full length pipe and one additional IPlate will be
required to fabricate cover plates.
Total number of plates of size 2 m. X 1 m. required = 10+1 = ll.
Total material cost Of plates

Rs. 770. Ans.

(b) Cost of Rolling. It is of material cost.

770x 10
Rolling cost =
100
= Re. 7700. Ans.
(c) Cost of Riveting. It is 20% of material cost.
Cost of riveting = 770
= Rs. 154•00. Ans.
(d) Overhead Charges. These are 10% of material cost
ITIMATION IN 193
= 770>010 = Rs. 77•OO
Total cost = 770+77+154+77

Cost of fabrication of pipe will be Rs. Ion. Ans.

Example 6. The dimentions of steel tray made out of two m.s• •sheets 24
gauge and size 3 m. Xl m. are shown in Fig. 7•13. Calcu• gate the total no of trays
which can be formed by these two sheets and also the cost of each tray, if :
(a) 3 m. x I m. sheet is available at Rs. 25•00 each. (b)
Labour cost is Re. 0•30 per tray and (c) Overheads are
12% of material cost.
 MECHANICAL ESTIMATINO
METAL SHOP

Following sketch shows the sheet requited for one tray

before folding the sides.

Fig. 7•13

From Fig. 7•13 (b) for one tray size of sheet required is 41 cm. X
33 cm.
As one sheet has I m.. width, while width of one tray is 33 cm.

From width of sheet, 3 widths of trays can be cut and each part
will give
300
41 7 trays/length

No. of trays which can be made from one sheet

Total no. of trays which can be made from 2 sheets

— 21x2 — 42
25x2
Material cost/try — 42 — 1•20

Labour cost/tray Re. 0•30

Overheads/tray = — Re. 0•144

Total cost/tray — Rs. 1•64
Total cost of one tray will be Rs. 1•64. Ans.
 Example 7. Estimate the cost of metal sheet for preparing a
funnel of foollowing size. Assume the wastage of metal as and
cost of the sheet as Rs. 101m'.
146 up
Soludon. For preparing the funnel. upper and lower parts are
prepared
separately and
then joine&
together. Area of
sheet required,
for ppper part
can be calculated
assuming it to be
as frustum of
cone with .8 cm.
and 4 cm.
diameters using the relation :
Surface area for a frustum of cone = slant heightx sum of
circumferences
where, Slant height

Fig. 7•14
= 6•32 cm.
and sum of circumferences = T = 12 It
Surface area of upper part

= 119 cm.'
Similarly surface area for lower part can also be calculated,
taking two diameters for frustum of cone as 4 cm. and 1 cm.
Surface area = slant height x sum of circumferences
 MECHANICAL ESTIMATINO
X (TX4+RX

Total surface area — 119+65 = 183 cm.2

Area of the sheet required, taking 10% wastage
201 •3 cm.'
0•02013 m.2

Cost of sheet @ Rs. 101m.'

— = 0•201 — Rs
0•20. Ans.
8. A conical body of base 10 cm. dia. of attitude 20
cm. is to be covered by a sheet. Find the area of the surface be
covered.
Solution. First, we find the slant height, thug slant height

20•62 cm.
and Circumference of base. Rd X 10
31•a
ESTIMATION IN SRBBr SHOP

but, surface area of cone slant height Xcircumference

of the base

324 sq. cm. Ans.

324 sq. cm. of sheet is required.
Example 9. Will it be possible to cut a rectangular blank of
50 cm. X 60 cm'. from a.mild steel plate of cm. thickness by
using a press, being driven by gears at both ends and having a 15
cm. dia.

Solution.
Pressure required to cut the rectangular blank
= Area to be sheared x shearing stress.
= (total periphery x thickness) x shearing
stress.
 = 204•6 Tonnes
While, tbe• maximum pressure which this press can give
— o•75D2

= 168•75 tonnes
Hence it would not be possible to cut the blank of this size
from this press.
Example 10. For m Iking a steel component, I cm. 'thick t is
required to be bent through 900. If the inner radius is 8 em
ulate the length of the metal In the curved portion.
Soludon.
As, length of metal in bend portion

360
where.
r = Mean Radius and
generally Mean Radius
— Inner radius+O•5 thickness of sheet

Hence, length of bend pQrtion

90

360
Ans.
 MECHANICAL AND COSTING,
148

Example 11. Explain the procedure you will follow ror

laying out a rectangular box open at the top.
Solution. Sequence or operations for laying out a
rectangular box (also the for square box) is given hereunder. Fig.
7•15 shows the layout on the sheet of metal :

Fig
l. First of all outline of the base is drawn, as shown at 'A'.
2. Then, two sides (shown by 'c') and ends (shown by 'V)
are drawn as shown jn the above Fig.
3. Lines for preparing hems are drawn as shown by 'D'.
4. Lines for preparing seams are drawn as shown by E.
5. Area to be removed is marked by hatchings.
6. The portions to be bent are indicated by In this way
blank layout is completed.
Example 12. A press making 60 strokes per min. is used for
making 30 blanks of 10 cm. X 12 cm. size from each strip.
Calculate the time required for blanking each strip if only 60% of
the strokes are uti)ised. If boles are also pierced on this press. Find
out the total time for blanking and piercing for 200 components.
for bluking.
(I) Time fΠinserting one strip 15
sec. (it) If 60% are the effective
then, effective strcWmin.
60xo•6 36 strokes/min.
Time required for 30 blanks
 — x 30 min.
36
50 sec.
STIMATION IN SHEET METAL SHOP

(tit) Time required for removal of component 10 sec. Total time

required = 15+50+10— 75 sec.
Personal and fatigue time (15%)
15

100
— 11•25 sec.
. Total time required for blanking one strip (30 blanks) =
86•25 sec.
Time required for blanking 200 blanks
200

30
= 575 sec. Ans.
(B) Estimation for piercing holes.
(i) Time required for loading one blank = 2 sec.
piercing „ = 2 sec. (iii) „ ejecting = 10 sec.
(assuming that it is done manually)

Total 14 sec.
Personal and fatigue time (15%)
15
14x — 100

Total time required for piercing one hole = 16•1

sec.
Time required for piercing 200 blanks
— 3220 sec.
Hence time required for blanking and piercing 200 pieces
= 575+3220 1 = 3795 sec. 63
min. 15 sec. Ans.
 MECHANICAL AND COSTING,
Example 13. A 2m X 5 m. sheet is available for cutting the 10 cm.
X 15 cm. blanks. Show which of the following ways will give more
number of blanks.
(i) When blanks are along the length of the sheet. (li)
When blanks are across the length of the sheet. Solution.
I. Blanks are along the length of the sheet.
(a) While doing the blanking by this way a strip of 10 cn.+
= 10•3 cm. will be cut from the sheet
Hence NO. of strips
200
19.
X'TIMATINO

(b) From each strip blanks of length 15 cm. will be cut. But in between two
blanks a bridge of 0•15 cm. must be provided. Hence effective length of
each blank 15•15 cm.
. No of blanks/strip
500
33.
15•15
Hence, total No. of blanks from the sheet
33 X 19
627 blanks.
Case 11. Blanks are across the length ofsheet.
Width of strip in this case
15•3 cm.

200
No. of strips 13.
15•3
BR106E ALLOWANCE
0-15
an
toacm
T

Fig.7•16
BRIDGE ÅILOWARCE rscms azscms
 Isac 5
10 ms

Fig.
7•17
Effective length of each blank = 10•15 cm. A No. of
blanks/strip

49
10 15
Hence, total No. ofblanb bla•s.
Thus tbsecond case will give more No. of blanks and will be
economical.

8
ESTIMATION IN FORGING SHOP

Forging. It is the process, in which metal is heated at sumciently

high temperature to bring it to the plastic state. During this plastic state
desired shape is given by applying sufficient force either by hand or by
machine.
The shop in which forging is done is known as "Forging
shop".
Types of Forging :
(a) Hand Forging
(b, Machine Forging.
(a) Hand Forging. When forging is done by hand, tbe
process is known as hand forging. Incase of heavy jobs, smith is
assisted by a hammerman. Important hand forging operations are
drawing down, upsetting, bending, punching, swa&ing and
shearing etc.
(b) MacNne Forging. The processes, in which forging is
done by machines are known as "Machine Forging." Machine forging is
useful for heavy and complicated jobs requiring large forces.
Mgchine forging can be classified as :
 MECHANICAL AND COSTING,
(i) Smith Forging. In this process metal is heated in suitable
forges and than shaping of the metal is carried out by power or
steam hammers and band tools. In this method, accuracy, depends
upon the experience and skill of the smith.
With this method, similar pieces cannot be obtained and also
require too much time.
This method is useful for large and simple types of products.
(it) Drop Forgtpg. It is a process of hammering thê metal
during plastic state in impression dies. Die is used in two parts,
one die is allowed to drop on the other. The hot metal in the
plastic state is thus squeezed between the two dies and thus forms
the desired shape of the product. Steam or power hammer can be
used, instead of allowing the upper die to drop on the lower die
from certain height. This process takes leas time.

151
152

Thie is generally used, where large number of identical shapes of

good quality forgings are to be produced.
(Ill) Press Forgings. Very heavy forgings are given proper shape by
the presses. These presses can either be hydrolically operated or
mechanically operated. Press forging method employes squeezing of
plastic metal or metal in plastic condition and gives the required shape in
the dies. Pressure is applied continuously and gradually. By applying
gradual pressure, excessive vibrations can be avoided, which may
otherwise disturb the machine alignment by rapid of hammer.
FORGING OPERATIONS
The shape of material by forging can be transformed with the aid
of the following operations.
(I) Drawing Down. It is also known • as "Drawing Out". This
operation is performed to increase the length of the work piece in
forging by decreasing the cross-sectional area.
This process can be performed by hammering the hot work piece
lengthwise to reduce cross-section.
(2) Up Setting. This is the reverse of Drawing Down
operation. In this operation, the cross-section of the work
piece is increased at the expense of length.
 This process can be performed by hammering one end of hot
work piece while other end is supported against the anvil.
(3) Bending.. Bending is done by holding the work piece
between two fixtures and desired bend can be given by striking the work
piece with the help of hammer. This operation can also be carried out on
the anvil beak.
(4) Punching and Drifting. Punching operation is
performed by a tool called punch, for producing holes in the work
piece, when it is in the hot state and drifting is an operation carried
on by a special tool known as drift to enlarge the hole.
ESTIMATION PROCEDURE
Estimation procedure varies from shop to shop and person to
person but for a general procedure, following factors may be
considered.
(i) of Net Weight. For estimation of net weight of the
forged component, following procedure is adopted
(a) Break up the job drawing into suitable geometrical eec• tions,
whose volumes can easily be calculated by using
mensuration.
(b) Next, find the volume of each section, neglecting roundeð
corners and taking suitable assumptions.
(c) Now, find total volume of material required by substracüng
the volume of the hollow spaces.
 MECHANICAL AND COSTING,

(d) Lastly, calculate the weight of the component by multiply—

ing the total volume with its density.
ESr1MATION OF LOSSES
Certain amount of material is lost during different forging:
operations. The exact estimation of losses is very difficult but by practical
experience, the losses can be calculated by the weight of material lost
during forging as accurate as possible and these.
are :
(i)Tong Loss. While performing forging operations, somelength of
stock is required for holding the job in Tong. This length, is extra length
which is removed after completion of the job. For estimation purposes,
the weight of this extra length is also considered and is known as Tong
loss. This loss may be taken as 2—3 cm. of the stock length.
(ii) Scale Loss. The outer surface of the hot metal is
generally oxidised and when hammering is done, the oxidised film is
broken and falls down in the form of scale. It reduces the dimensions of
the job and, therefore, this loss must be considered for estimation
purposes. Generally, it is taken as 6% of the net weight.
(iii) Flash Loss. It is the surplus metal. which comes out
between the two meeting surfeces of the dies. This surplus material' will
be all around the periphery of the dies. For getting finished product, this
surplus metal is required to be trimmed off.
This loss may be calculated by assuming it to b3 20 mm. wideand 3
mm. thick all around the periphery of the dies.
Thus, volume of flash loss =periphery x 20 x 3 cu. mm. nearly.
(IV) Shear Loss. The required sizes of work pieces for forging
operations are obtained from long bars by sawing or shearing. In sawing-
operation, some material is always lost. Sometimes, if the• lost piece of
bar is not to the required length, it is rejected. This loss of materialis
taken as 5% of the net weight.
(v) Sprae Loss. The portion of metal between the length held' in
the tong and the material in the die is called sprue. This is also a metal
loss and can be taken as 7% of the net weight.
Thus, we can see that nearly 15—20% of the net weight of metal is
lost during forging. Therefore, in estimation their consideration is very
essential and total weight will be net weight of job• plus the sum of the
 IN SHOP
weight of different losses occurred during forging. Thus, this gives the
amount of weight of material required for forging.
ESTIMATION OF TIME
Estimation of time required in forging is very difficult and only by
practical experience it can be ascertained, which is also not satisfactory,
since it varies from worker to worker depending on their skill. However,
time required can be divided into following two categories.
9TIMATtNG

(t) Heating the job upto the required temperature.

(it) Performing the operations to get the required shape.
Following tables give the idea of approximate time required.
First table gives the approximate time required for heating the jobs
of different weights and different materials.
Second table gives the approximate time required for
perfor•ming forging operations of different iolumes of job.
These timings are with normal working on Anvil and Hammer.

First. Table
Time requiredfor heating the Job
Job
Medium High Tool or
W.l. C. steel C. steel H.s. steel

Upto 100 Upto min.

gm. Upto I
min
50 sec. min. to
100 to 200 Upto I min. .
I to min.
gm. 90 sec. I to 2 min. 2 to min.
to 3
200 to 400 min. 2 to 3 min.
min. 3 to min.
gm. 3 to min 3 to 4
3 to 4 min.
500 to 800 min.
gm.

Second Table
Time requiredfor performipg operations

Job vol. Medium C.

in cu.cm
M.S. or w.l. steel High C. steel H.S. steel
 MECHANICAL AND COSTING,
upto 30 sec. upto 32
35—40 sec. E. 35—
upto 20 sec. upto 25 sec.
25—35 sec. 4S—a sec 40 sec.
-upto 2 20—30 sec.
14-2•S min.
35--SO sec. 3S—so
40—50 sec. min
8—16 •5 min. 3--
Min. sec.
16—32
6 min. Min. 1—25 min.
min.

91ved Problems

1. length bf a circular rod of 12 mm. diameter

for the U.ahaped shown in Fig. below.
STIMATION FORGING 155

Solution. Length of rod required —Length

AB+Length CD+Mean
length of arc BC
70+70+7 x Mean

radius
= 140+31
= 149•63 cm.
Fi
Therefore, length of circular rod required is
149•63 Ans.
2. We are required to prepare a hexagonal bolt
of 15 cm. dia. and 25 cm. length from a bar stock
of cm. dia. Calculate the length of the bar stock
required and also give the sequence of operations
for forging the above bolt.
Solution. (A) First, calculate length of bar
stock.
Area of hexagonal head
acm 3v/3
—a2, where a = I gth of

each side

Fig. 82 3V3
 IN SHOP
2 2
= 5•85 sq. cm.
Volume of hexagonal head = AreaX
= $85x — 8•775 cm8.

Volume of bolt shank

— 44•15 cm.a
Total volume of bolt = 44•15+8'77 = 52•92 cm.'
In forging tbistbolt only "scale loss" will
occur, assuming it to be 5% of the total volume.
Hence, volume of bar stock required
55•5 cm'.

Volume
Therefore, length of bar stockArea ooar
55•5

22 nearly. Ans.
(B) Sequence of operations.
(l) Estimate the length Of bar stock
required.
(2) Cut the required length of bar.
(3) Heat one ehd of bar to mab head.
ESTIMATING

(4) Upsetting of this heated portion is done by keeping it

vertically on anvil and hammering by sledge hammer.
(5) Spread its head to the required size, for this purpose
bolt spreader may be used.
(6) Make this head round.
(7) Make head hexagonal by using hexagonal swage in
anvil.
(8) Reduce the diameter of shank on anvil face.
(9) Make the shank to be straight.
(10) Length of bolt may be checked, if it is greater than the
required length, extra length may be cut off, after heating the end.
Thus, above are the required sequence of operations in forging a
bolt.
3. Estimate the size of stock and weight of material required to
forge 40 mild steel bolts as shown in Fig. 8•3.
 MECHANICAL AND COSTING,
The bar stock diameter is cm.
Solution. In this example, we have to forge head only and rest part
may be kept as it is. Therefore, volume of head= Area of haxagon x
Length of head.

3V3 of each
Volume — xa2 x(2), where a = length
side of hexagon and equal to dia. of bolt.
3v3 2
5.0
cm. 2-5cm.
= 32•5 cm.'
Length of bar *stock
required for making head. cm.
Fig.
Volume
Area of bar
32 5
— = 6•63 cm.

Therefore, length required for making one bolt = 6•63+ 15

= 21•63 cm.
Length required for 40 pieces = 865•2 cm.
Now, during forging operatiÓn of bolt head, there will be two types
of loss. (i) scale loss, assuming it as 5%.
865•2x5
Then scale loss — 43•2 cm.
100
(if) Shear loss, assuming it as cm./bolt.
Then, shear loss—0 cm.
Henœ, actual bar stock required for 40 of bolt
— 916•4 Ans.
SSTIMAt10N 157

4. Determine the length of 10 mm. dia. rod required to forget a

ring of 50 mm. inner dia.
Solution. To calculate the length Of rod, mean circumference
is calculated.
 IN SHOP

'•ocn
rod dia Mean dia.=lnner dia.+2X

—5+2x 6 cm.
Mean circumference = •X mean dia. cm. Assuming,
scale loss in forgoing 5 0/c.
Then — 18•84x • 0'942 cm.
100
Hence total length of I cm. rod required—
—19•782 cm.
5. A square bar of 3 cm. diameter and 25 cm length is to be
converted by hand forging into a bar of hexagonal section having each
side equal to cm. Calculate the length of hexagonal bar produced,
consider scale loss to be 7% of total.
Solution. Volume of square bar=Area of cross-section x Length

As 7 0/0 of the material is lost in forgoing as scale loss, hence

93
material available for producing hexagonal bar = 225 X — 100
209 cm.'

Now, this 209 cm' volume of material is given the shape of

hexagonal bar.

As area of cross-section of hexagonal bar 3v'3 where, a is

the length of each side of hexagon
A Area — = $85 cm.'
Volume
• Length of hexagonal bar produced = Area of

cross-section 35•7 Ans.

 MECHANICAL AND COSTING,
6. Estimate the length and weight of I cm. dia. stock required to
hand forge 200 rivets of dimensions given ia Fig. 8•5. Assume density
of material as 8 gm./c.c.
Solution. In this
example we have to cal•
the length of stock
required for 200 rivets
and its weight.
Fig.
Now in hand
forging process, there will be two losses.

(f} Scar los£

211 MECHANICAL AND COSTINO
ESTIMATING

From the figure, weigth of one forged rivet can be obtained by

assuming the rivet in two parts A and B, where A is the segment of a
sphere and B is the solid cylindrical portion.
Using the relation, Volume of segment

A=

Volume of A =
— 1•025
cm.'

Volume of B = Z 1•963 cm.'

Hence, volume of each rivet Volume of A +Volume of B

= = 2•988 cm.a
Volume of 200 rivets — — 597•6 cm.'
Assuming scale loss as 6%,
Scale loss = = 35•856 cm.'
Assuming shear loss as 5%,
Shear loss = — 29•88 cm.'
Hence, total volume of stock required

— 663•336 cm.'
Volume
• Length of stock required = Area of stock

663•336

8" cm. Ans.

Hence, weight of stock
kg.
1000
930 kg. Ans.
 212 MECHANICAL
7.' It is required to make a of dimensions given in Fig.
from a rod Of 20 mm. dia, calculate the length of rod required in.
Coring.
ESTIMATION FORGING 19

Fig.
Solution. Split up the drawing into simple parts A, B aid
10+8
Volume of part A = ( —2 )x 10 = 5400 cu. mm.
Volume of part B = = 2250 cu. mm.

Volume •of part C =( 210+15

— 625 cu. mm.
Volume of key — 5400+2250+625
= 8275 cu. mm.
In forging key, only scale loss will occur,
assuming it to be 6 0/6 of the total volume.
Scale loss — = 496•5 cu. mm.
Hence, total volume of material required =
8275+496•5
— 8771•5 cu. mm.
Length of bar stock
Volume
Area of bar
8771 5 mm.
- (20}
—.27•90 mm. Ans.
 IN SHOP
8. 1000 M.S. pins of 4 diameter and 10 cm. length are be
drop forged from a bar stock of 5 cm. diameter. Calculate the
material cost, if bar is available at Rs. 20•00 per' metre

Assuming all the possible•lossea.

cœma
Volume or one pin.

2 (4)'x 10 — 125•6 cm.'

4 (l) Scale loss is 5%

Scale loss of one pin
— — $28 cm.'
(it) Shear loss, assuming 2 mm. length is 108tper pin.

Shear loss (As it will be from 5 cm. bar stock)

— 3•925 cm.'
(lit) Flash loss periphery of parting line of dies x
Flash loss — 2xo•3 (4+10+4+10) — 16•80 cm.a
(iv) Tong loss, assuming 1 cm. length is required to be in
tong.

Ix 19•625 cm.'
(v)
Sprue, let it to be
5% of net volume.
t
Sprue loss
• Gross volume —
280

178•51

Length of stock required 9 cm. per piece

Therefore, length of stock required for 1000 pieees
9 x 1000 cm. — 90 metres.
Material cost — Rs. 20x90
 214 MECHANICAL
As. 800 only.
9. 200 pieces of a component, as shown in Fig. are to be drop
forged from a 4 cm. diameter stock bar. Calculate the cost of
manufacture, if
(i) Material cost is Rae
(Il) Forging charges Re. 0•01 per cm.' of surface area to be
forged.
(ttt) On cost is 30% of cost
 SHOP
•rŒAT10N poacrN0

Consider, all possible losses during operations. Solution.

of component

Fig.
Volume

— 99•06 cm.'

Considering various losses in Drop forging :

(i) Scale loss, let it be 6% of the volume.
Then, scale x cm.a
(ii) Shear loss, considering it as 2 mm. length in cutting one
piece from long bar stock.

Shear loss/piece 0•2x (4)2 2•512 cm.

(iii)Flash loss, assuming width of surplus material as 2cm.* and

thickness as cm.
Flash loss—periphery of parting line of dies X 2 x

18 cm.
(iv) Tong loss, taking 2 cm. extra length required for the use of
tong.
Tong loss 2x -E (4)2 = 25•12 cm.'
(v) Sprue loss, assuming it to be 5% of the volume.
Sprue loss — 0•05 = 4•98 cm.'
Total volume of material required for each component

— 155•65 cm.a
Hence, Volume required for 200 pieces

— 31130 cm.'
 216 MECHANICAL
Length of bar stock required
31130
— 2478 cm.

24•78 metres
Material cost 24•78x 15 = Rs. 371•70
Forging charges = Rs. 0•01 x (surface area)

ESTIMATING AND COSTING

127+16+4)
Forging charges for 200 pieces
= 200X R8. 296•OO Now on-
cost is 30% of material cost.
On-cost — — Rs. 111•51.
Therefore, manufacturing cost
= Rs. 371 •70+Rs. 296•OO+Rs. 111•51 =
Rs. 779•21. Ans.
Unsolved Examples

1. A bar stock of 3 cm. dia. and 2 m. long is to be converted

into (a) Square bar 3 cm. side and (b) Octagonal bar 3 cm. side.
Calculate the length of bar made in each case. Assume hand
forging and neglect losses. [Ans. 1'57 m., 32•5 cm.] 2. A
component shcwn in Fig. 8'8 is to be hand forged from a raw stock
of cm. dia. Estimate the weight of stock required, if density of
material is 8 gm./c.c. Assume shear loss 2% and scale loss 5%.
[Ans. 0•866 kg.)

cm.

Fig. 8-8
STIMATION IN SHOP
3. A chain link of dimensions shown in Fig. 8 8 is to be hand
forged from M.S. bar of I cm. dia. Considering all the possible losses
during forging, calculate the length of bar required/piece.
Þ.. I •09 cm.)

Fig.
4. U-shaped links are to be forged from a bar of I cm. dia.
and 5 m. length. Considering all the possible losses, estimate the
total of links, which can be produced. [Ans. 28 links.}
FORGING 163

Fig. 8•10
S. Two workers complete 20 connecting rods, each weighing
kg. by forging per day. They are paid at the rate of Rs. 6•00 and
Rs. 4 00 per day respectively. It the material cost is Rs. I •25/kg. and
600/0 of the direct labour is required to compensate for the factory
overheads, 30 0/0 administrative overheads and 40% sales overheads.
estimate the total cost of each rod. [Ans. Rs, 5•08] 6. 500 MS. bolts
shown in Fig. 8•11 are to be forged in an upsetting machine from 2 cm.
dia. rod. What should be the length of each such bolt before upsetting ?
Also calculate, length of rod required for 500 such bolts, if 5% of
the length goes to scrap. [Ans. 7•65 cm. ; 38•25 m]
 218 MECHANICAL
Fig. 8•11
7. 1000 shafts as shown in Fig. 8•11 are to be drop forged
from the bar stock of 5 cm. in dia. Consider all losyes and
assuming that •
(i) Material cost is Rs. 12 per metre.
(ii) Cost of forging is Re. O•05/cm2 surface area forged.
(iii) Overheads to be 50% of material cost.
(IV) Profit 20% of the total cost.
Estimate the selling price of forged shaft. [Ans. Rs. 4•20]

Fig. 8•12
STIMATION IN WBLDNO SHOP

9
ESTIMATION IN WELDING SHOP

Welding. It is the process of joining two or more metal

pieces by heating them upto the desired temperature with or
without the application of pressure and with or without the use
of filler metal.
Detailed descriptions regarding various welding processes
aæ beyond the scope of this book.
Types of Welding Joints. Before dealing with actual
estimation work, different types of welded joints are given
below :
SuARE
.uaLE

FILLET WELDS
Fig
GAS WELDING
In case of gas welding following two welding techniques are
adopted in practice.
(t) Leftward or Fore-hand welding.
(it) Rightward or Back-hand welding.
 164
f6S
(i) Welding. In this type, welding is started from right
hand side of the joint and proceeds towards the left band,side. This
method is suitable for welding plates upto 3 mm. thickness with• out
preparation and upto 5 mm. thickness with edge preparation.
(it) Rightward Welding. In this type, welding is started from left
hand side of the joint and proceeds towards the right hand side. This
method is suitable for steel plates which are more than 5 mm.
thickness. In plates upto 8 mm. thickness, edge preparation is not
required and beyOnd 8 mm. thickness, plates should be bevelled to
about 300.
Gas welding can only be done on plates upto 25 mm. thickness.
Table I on next page is useful in estimating the welding cost in case of
gas welding.
ESTIMATION OF WELDING COST
For estimating the welding cost, following costs, should be
considered.
(a) Preparation Cost. It includes the cost of edge
preparation, proper fit up and other elements before actual
starting of welding.
(b) Actual Welding This includes two costs.
(i) Cost of material used in welding process like Oa. CsHz, filbr rod,
flux etc.
(il) Labour Cost. It will be obtained from wage sheets.
(iii) Welding Finishing Cost. This includes, the
expenditure made for finishing the welded joint after welding.
Post welding treatment (such as heat treatment) cost can also be
taken into account.
(iv) Oncost. Atl the other overheads on the equipment
and other facilities connected with welding operations are considered in
oncost heading.
GAS CUTTING
It is the cutting of material with the help of gas flame. It is
generally done with the help of oxy-acetylene flame. It can be done
either by hand or by machine.
 STIMATION IN WBLDNO SHOP
Table 2 gives approximate data about the gas cutting
operations.
ESTIMATION OF GAS CUTr1NG COST
Gas cutting cost may be estimated by considering the
following steps :
(9 Actual Cutting Cost. This includes two costs :
(a) Cost of material used in cutting process like cost of
oxygen, acwtelene etc.
MECHANICAL ESTIMATING ~

띺 R 은은
999유유
8 a

충§§병형 6 6 6 6 들

8 0 0 8
0 0 0 0 0
ESTIMATION IN WELDINO SHOP 223
 AND

(b) Labourcost•
Cost. This is the expendituæ made on finishing and
cleaning the cut parts.
(iii) These are alt the other overhead charges made on
equipmnt• and other items which connected with cutting processes.

ELECTRIC WELDING
Ebctric is very economical because it requires very less that
required for gas welding. Following table gives the approximate data
which helps in estimating the cost of electric welding.
TABLE 3

Plate thickness Electrode Length re of. m,/m.electrode WeldingWme in tlon Poww

mm. consump-m.
No.
*in.lm. In kWh.

3 10 0•50 to 0•60 6t07

5 8 0•70 to 0•80 10 to
12
10 6 1 ooto
1•20 20 to
15 6 25
1•75 to 2•OO

20 4 35 to 40
2•OO to 2•SO

40t045
ESTIMATION OF ARC WELDING COST
For estimating the cost of arc welding following costs are included.
(l) Material cost—It inclUdes the cost of electrodes.
(it) Labour cost.
(lit) charges.
(IV) Finishihg cost, including post welding treatment cost,
it.any. (y) On-cut.
FACTORS AFFECTING WELDING COST
There is certain• factors which affects larF1y on the welding cosu.
Thesqfactoo are, being discussed below
 IN WBLDINO 225
(t) Time required for handling and setting the job and
equipment in position.
(il) Time required for fixing the fixctures.
(lit) Rest and fatigue time allowance. These are FneraIW
ãken as 5 to of the total time for which an operator remain'.
engaged.
(iv) Excessive welding—it increases the cost of welding.
(v) When excessive current is used, welding cost also increases„

Solved Problems

1. Estimate the required for making an open tank of

size cm. by gas welding. Size of the sheets used is cm. Welding is to be
done on inner sides only. Assume fatigue allowance to be 5%.
Solution. Length of portion where welding is required to be
done, which is clear from the above
plates.
Fig.
aocm.•

leftward

Fig.

Time required for making one tank

= 48•4 min.
Considering fatigue allowance as 5% ;
Actual time taken by welder for welding one tank
= 38•4x 1•05
= 40•3 min. Ans

2. Estimate the material cost for welding 2 fiat

pieces ofm.s. 15x6x I cm. size. to form an angle iron of 90 0 by
welding. Neglect edge preparation cost and assume : — (a) cost
of 02 Re. 60/100 cu. m.
 AND

(b) cost of Cal-I, R'. 500/100 cu. m.

of filler, metal 7 gm.fc.c.
(d) cost of aller
 IN WELDING 227
'170 oosr1N3

Solution. As the thickness of the plates to be welded is more 6than

5 mm., therefore rightward welding method is adopted.
From tables, for 10 mm
thick plates.
02 consumption
= cu. m./hr.
C2H2 •consumption
= 0 5 cu. m./hr.
Filler rod dia. — 5 mm.
Fig. Length of filler rod required
= m./m. of welding
Welding time
30 min./m. of welding.
Time required to weld 15 cm. length
15
= — X 30
100
= $5 min.
(i) Amount of oxygen consumed @ cu. m./hr.
0•053 cu. m.
00
60
Cost of oxygen @ Rs. 60/100 cu. m. = O 100
= Re. 0•0318

(ii) Now, Amount of CaHt consumed in min.

@ cu. m./hr,
= o•5x = 0•0375 cu. m.
60
Cost of @ Rs. 500/100 cu. m.
500

100
= Rs. 0•1875
 MECHANICAL ESTIMATING AND
(iii) Length of filler rod required for 15 cm. job @
m./m.
.of welding
• •675 m.
But for 10 mm. thick plates, filler rod dia. — 5 mm.
Weight of filler rod consumed
= Volume x density.
gm. — 92•8 gm.
— o•ona kg.
•TIMATION SHOP

Cost offiller rod @ Rs. 21kg. = —

Re. 0•1856
Total material cost

= Re. 0•4049 —41 paise (say)

Example 3. Calculate (a) cost of cutting 'V' groove with gas, (b)
welding cost for welding two I m long m.s. pieces of 8 mm. thickness. If
cost of 02 is Re 0.60 per cu. m. ; cost of C,H. is Rs. $0 per m. ; cost of
filler rod is Rs. 2 per kg. ; labour chases are Re 0•80 per hr. ; and 60 0
V•groove is prepared for welding.

Fig.
(a) Groove Cutting : —

Fig. 8-5

Length of cut AB Sin . 60 = 9 mm. (say)

From tables, cutting speed = 20 m./hr.
Oxygen consumption = 2 cu. m./hr.
 IN WELDING 229
Acetylene consumtion = cu. m./hr.
Therefore, time required to cut one piece of 1 m. length
1
— hr. = 3 min.
20
Time required to cut both pieces each of 1 m. =
— 6 min.
(i) Amount of oxygen required — -Z cu. m. = 0-2 cu. m.
Cost of oxygen @ Re. 0•60/cu. m.

= Re. 0•12.
9 2
(it) Amout of acetylene required . cu. m.
0•02 cu. m.
COn1NŒ

Cost of acetylene @ Rs. S•O/cu. m. — 0•02 X $0

— Re. 0•10

6
(ili) Labour cost of cutting @ Re. O•80/hr . — — o•80x
— 60
— Re. 0•08
Total cutting cost = 0•124
— R. 0•30. Aus.
(b) Welding cost. From tables, for i8 mm. thick plate trightward
welding).
Filler rod dia. = 4 mm.
Oxygen consumption = cu. m./hr. Acetylene
consumption = cu. m./hr, Welding time/m.
length = 25 min.
Length of filler rod used/m. of welding — 36 m.
As length of portion to be welded is I m.
Time required for welding = 25 x 1 — 25 min. (i) Oxygen
consumed = O' 5 x -ä — — 0 •209 cu. m.
Cost of oxygen @ Re. O•60/cu. m.
= = Re. O•12S
(ii) Acetylene consumed
25
 MECHANICAL ESTIMATING AND
60
= Re. 0•125 cu. m.
Cost of acetylene @ Rs. 5•O/cu. m.

= Re. 0•625.
(ill) Length of filler rod used for 1 m. welding = .36 m-

Wt.,of filler rod gm.

— 0•3168 kg.
Cost rbd @ Rs. 2/0
—,2xœ3168
— Re. 0•6336.
(tv) Labour charges of-weldiae@ O•80/br. for 25 min.
 IN WELDING
STIMATION SIÐP 173

Total cost of welding

— Rs. 1•716
Rs. 1•72. Ans.
Hence,
(a) Cost of cutting = Rs. 0•30
(b) Cost ofwelding = Rs. I •72 j
Example 4. Find the welding material cost for making a
rectangular frame for a gate of 2 m. x I m. from angle iron of size
30 mm. x 30 mm. x 5 mm. Assume the following data :
(a) Oxygen consumption = cu. m/hr. which is available @
Re. o•60/cu. m.
(b) Acetylene consumption = cu. m./hr. which is
available @ Rs. 5 0/cu. m.
(c) Welding speed 4 m./hr.
(d) Lenth of filler rod of dia. m/m. of
welding
(e) Filler rod material cost = Rs. 31kg
(f) Welding is to be done on both the sides.
Soladon. Portion to be welded in the frame is shown in Fig. 8•6.

Fig.
Let us consider that first of all welding is done only on
corner, where welding is done on portions AB and AC.
30
Length sin 45
 MECHANICAL ESTIMATINO
= 42 4 mm.
and Length AC = 30 mm.
Length of welding on one corner on one side
42•4+30 — 72 4 mm. —
7•24 cm.
174 COSTING

Length of welding on all the 4 corners and on both sides = 7•24 x8

= 57•92 cm.
= 0•58 m. (say)
As welding speedt = 4 m/hr.
. Time required for welding
0•58 m. -xo•58 = min.
(i) Oxygen c6nsumption @ cu. m./hr.
= 0•058 cu. m.

60
Cost of oxygen @ Re. 0•60/cu. m.

(ii) Acetylene consumption @ cu. m./hr.

= 0 058 cu cm.
. Cost of acetylene @ Rs. 5•O/cu. m.
= = Re. 0•29.
(iii) Length of filler rod required @ cu. m./m. of welding.

= 1•972 m.
Weight of filler rod (assuming the density as 7 gm./c.c.)

= = 67 gm. = 0•067
kg.
Cost of filler rod @ Rs. 3/kg. = = Re.
0•201.
. Total welding material cost
= 0•03448 +0•2900+0 2010
= Re. 0•5258
= Re. 0•53 (say). Ans.
Example. S Two 1 m. long m.s. plates of 10 mm. thickness are to
be welded by a rap joint with the help of a 6 mm. electrode Calculate
cost of welding. Assume following data :
 IN WELDING
(i) Cureent used —250 ampere. (ii)
Voltage—30V.
(it) Welding speed = 10 m./ht.
(iv) Electrode used = kg.lm. of welding.
(V) Labour charges=Re. 1 00/hr.
(pi) Power charges Re. 0•20/kWh.
SHOP 175

(vii) Cost of electrode = Rs. 5•OO/kg.

(viil) Efficiency of machine 60%.
Solution.
(a) Cost of Electrode. Metal of
electrode required for I m. length of
welding = kg.
. Cost of electrode @ Rs. 5•00/kg

(b) Lobour Cost. Time required for welding I

m. length
1
= — hr.
10
. Labour cost @ Re. 1 •00/hr.
= —xl = Re. 0•10
10
(c) Power Charges. As, power consumed vxl
Efficiency of the machine
250 x 30
watt —— 12•5 kW

Energy cunsumed for welding I m. length

= 12•5x 1•25 kWh

Power charges @ Re. O•20/kWh
= = Re. 0•25
Total welding cost = Cost of
electrode+Labour charges+
Power charges

= Rs. 2•35. Ans.

 MECHANICAL ESTIMATINO
Example 6. A cylindrical boiler drum 21 m.
x 1 m. dia. is to, be made from 15 mm. thick m.
s. plates. Both the ends are closed by welding
circular plates to the drum. Cylindrical
portion is welded along the longitudinal seam.
Welding is done both on inher and outer sides.
Calculate electric welding cost using the
following data :
(i) Rate of welding=2m./hr. on
inner side and m./hr. on outer side.
(ii) Length of electrode required =
m./m. of welding.
(iii) Cost of electrodes Re. O'60/m.
(iv) Power consumption = 4 kWh/m. of
weld.
(v) Power charges = 15 paise/kWh.
(pi) Labour charges = 80 paise/hr.
(vti) Other oyerhead charges = 2000/0 of
prime cost.
 MECHANICAL
BsrtMATIN0 AND costlNŒ

(vlii) Discarded electrodes — 5%.

('x) Fatigue and setting up time 5% of welding time.
Total length of weld on outer side — of wad on
inner side = Length for welding on circular
plate* ngth for welding seam joint.
WELDED SIEAM JOINT

WELDED CIRCULAR
PLATE
Fig.
— 8•78 m.
(i) Labour Charges. Time required for
welding 8•78 m. is :
8•78
.(a) On outer
side 25
= 351

(b) On inner 898

side
= 4•39 hrs.
Total üme required
= — 7•90 hrs.
. Labour charges @ 80 paise/hr.
— = Rs. 6•32.
But considering fatigue and setting up time, Actual
labour charges
$32 X 1•05 = Rs. 6•64.

(Il) of Ele&de•. Length of electrode required @ I'S

ð.n./m. of welding26•34..

electro&
Considering 5%
Electrodes consumed— 26•34x 1'05 —
27•66 m.
Cost of electrode @ Re. 0601m.
— 27•66X6 — Rs. 16•60.
 (ii) Cost of Power. Power consumption for 17•S6 m. of
• welding
4X

Cost of power @ 15 paie/kWh.

asTIMAt10N SHOP

Overheads. As, prime cost = Direct labour cost+Direct material

cost
= = Rs. 23•24
1. Overhead = 200% of prime cost
= = Rs. 46•48. Total
welding cost = 23•24+ +56•48 — Rs. 80•26 Ans.
Unsolved Problems
1. You are required to weld two flat plates 25 cm. x 10 cm. x
0•625 cm. each to make a plate of 25 cm. x 20 cm. Calculate the
•welding material cost, if no edge preparation is required. Assume
rightward welding technique.
Cost of oxygen 75 paise/cu. m. ; of acetylene Rs. 7•501cu. m.
•Cost of filler material = Rs. 200/kg. [Ans. Re. o•65J
2. Calcutate the material cost and labour cost for welding
cm. cm. xO•6 cm. angle iron into an equilateral triangular frame
of side 17•5 cm. each. If the rates for oxygen, acetylene and filler
materiál are Re. 0•80/cu. m., Rs. 7 25/cu. m. and Rs. 2•OO/kg.
respectively. Worker is available at 80 paise/hr.
[Ans. 17 paise and 29 paisel
3. Two 50 cm. long ms. plates of 1 cm. thickness are to be
•welded by a lap joint with the help of a 6 mm. electrode. Calculate
'the cost of welding if :
(i) Current used 250 amps.
(it) Voltage = 30 V.
(iii) Welding speed = 10 m./hr.
(iv) Electrode used kg./m. of welding.
(v) Labour charges Re. 1•00/hr.
(yi) Labour charges Re. 0•20/kWh.
 IN WELDING
(vii) Cost of electrode Rs. 5•00/kg.
(viii) Efficiency of machine = 60%. [Ans. Rs. 1•181
PATTERN MAKING AND FOUNDRY SHOPS

Definition of Pattern. It is a model of the product to be casted. It

may differ in dimensions by an amount equal to sum of that allowances
considered, such as shrinkage allowance, draft allowance and machining
allowance etc.
Pattern can be made from wood, metals, plaster of paris and
plastics etc. For precision work, wax can also be used. Wood
patterns are useful where castings required are in small number
because wood is cheap, easily workable and light. For large
number of products, metallic patterns are used because they are
durable and are not'affected by atmospheric conditions.
Pattern Allowances. Following are the important allowances which
should be considered while making pattern : (i) Contraction or shrinkage
allowance, (ii). Machining allowance.
(ili) Draft allowance.
Contraction allowance. Different metals contract during
cooling at different rate. This amount is given for some important
metals as under :
Cast Iron = 10 mm. per metre length.
Brass = 15 mm. per metre length.
Aluminium mm. per metre length.
Steel —21 mm. per metre length.
(ii) Machining Allowance. Surfaces of casting, which are to be
machined are made slightly larger than that of finished size by an amount
as machining or finishing allowance.
This allowance varies with the nature and quality of work.
(ili) Allowance. This allowance is provided to facilitate the
withdrawal of the pattern from the mould. For this purpose, a
slight taper is provided in the pattern.
ESTIMATION OF PATTERN COST
Estimation of pattern cost can be divided into the following :
(a) Direct material cost.
(b) Direct labour cost.
(c) Overheads.
178
 MAXING AND FOUNDRY SHOPS 238
PATTnN

(a) Direct Material Cost. The material cost of a

pattern estimated after calculating the amount of material
required for making it. For determining this cost, suitable
allowances provided in making a pattern should also be estimated.
(b) labour Cost. Calculation of labour cost is a very
difficult problem. It can be estimated from any of the two methods.
(i) Estimator by his experience can judge the time
needed in the manufacture of a particular pattern and then
calculates labour cost.
(ii) Time taken by similar previous works are accounted
for estimating labour cost.
(c) Overheads. Overheads consist all other charges which include
the salaries of supervisors, indirect labour charges, depreciation of tools
and machine* etc. These are fixed as percentage of the total cost, which
can be determined by previous experience.
ESTIMATION IN FOUNDRY SHOP
Definition of Foundry. rt is a shop, in which metal is melted in a
furnace and then poured into the moulds prepared from the patterns to
get the easting ot the required product.
Foundry Cost. This cost can be estimated by adding the
following three costs :
(i) Material cost.
(ii) Labour cost.
(iii) Oncost.
Foundry shop involves various operations, such as,
moulding, melting, pouring, casting and fettling etc.
Material cost in foundry is the sum of expenditure made on
material required in all the above operations.
Labour cost is the cost of labour for performing all the above

Oncost includes all other expenses, which are not considered

in material and labour costs.
Following numerical examples will give the complete
procedure for the estimation in pattern making and foundry shops.
 MAXING AND FOUNDRY SHOPS 239
Solved Problems
Example 1. A finished drawing of a C.I. flanged pipe isciven
below in Fig. 9•1. You are required to prepare a wooden pattern in
the pattern making shop. Find the quantity of wood requred for
manufacturing the pattern.
Also estimate the cost of pattern, if :
(a) Wood is available at the rate of Rs. 8001m.'
(b) Pattern maker is available at the rate of Rs. 8 per day and
takes 6 hours in preparing th: pattern.
ESTIMATING cosr1Na

(c) Overhead charges are 100% of material cost.

Fig.
For making the pattern, allowances for metal shrinkage (10
mm per metre length) and for machining (2 mm. on each side on
casting) IS added in the dimensions of the finished product.
Now considering these allowances, the dimensions of pattern with
core prints will be as shown in Fig. 9•2.
For simplicity in calculations, Fig. can be split up into parts A,
B and C.
Tbe amount of rough wood
required for each part can be esti•
B mated by considering pattern
finishing allowance 3 mm. on
each surface to be finished. To
make the pattern economical each
part is prepared separately and then
Fig.
fixed together to get the complete
pattern instead of preparing the whole
pattern from one piece of wocd.

Fig.
240 MECHANICAL AND
Part A. Th: size of rough wood required would be :
Length —19 8+0
3+0•3 cm.
Widthcm.
Thickness = 11•1 cm.
Volume —20•4x — 2513 cm.a part B. These are two
in number.
The size of rough wood required would be :
Length17•16 cm.
Width17•16 cm.
Thickness — 2•22+0 3+0•3 — 2•82 cm.
Volume = 1593 cm.'
Part C. There are 2 core prints which are made on the pattern
for resting the core in the mould.
The size of rough wood required would be : Length
— = $15 cm.
PATTERN

Width $15 cm.

Thickness = 360 cm.
Volume = = 191•O cm'.
Total amount of wood required =
2513+1593+191•0
= 4297 cm.a Ans.
Costing.
(a) Material cost Rs. 8001m.'
4297
= Rs. 344.
(b) Labour cost @ Rs. 8 per day

= Rs. 600.
Workèr completes pattern in 6 hours and it is assumed that
normal working hours for workers are 8 hours per day.)
(c) Overheads, therefore 100% of material cost,
= Rs. 3•44.
Cost of pattern = Rs. 3•44+Rs. 6•00+Rs. 3•44
= Rs. 12•88. Ans.
 MAXING AND FOUNDRY SHOPS 241
Example 2. Find out the cost of wood required for making the
pattern of a Bell crank lever. The finished drawing of C.I. Bell crank
lever is given in Fig. 9•3. Wood is available @ Rs. 8001m.a. Holes are to
be bored on machineg after casting.

26 en
4

Finished Drawing

Solution. To find out the amount of wood required for making the
pattern, shrinkage and pattern finishing allowances would be necessary
to consider :
After considering the shrinkage allowance 10 mm./metre length
and finishing allowance 3 mm. on each side, the sketch of pattern is
shown in Fig. 9•4.
10•1 cm.

o•zcm.
cm

Fig.
242 MECHANICAL AND
Pattern of Bell Crank Lever Fig.

For simplicity in calculations, the drawing is split up in four

parts A, B, C and D.
Long Arm A. The size of rough wood required should be as
follows :
10•1 808
Length 25•25+ —Ž—+ +0 3+0•3
= 34 94
cm.
Width = = 10•7 cm.
Thickness = cm.
Volume of rough wood required for A

= 980 cm.'
Small Arm B. The size of rough wood required for this arm would
be as follows, considering that this pipe would be fixed with 'arm A.
10•1 8•08
Length = 15 15+
= 24•84 cm.
Width — Dia. of = 10•7 cm.
Thicknes
Volume of rough wood required for B
— 24•84x = 696 cm.'
*PATTERN

Hub C. These are two in number and will be fixed on both the sides
of arm.
The size of rough wood required for making the hub will be as
follows :
10•7 cm.
Length
= 10•7 cm.
Width = 10•1+0 3+0•3
Thickness = 2•62
cm.
Volume of rough would required for C, two hubs

= 600 cm.8
Hub D. These are two in number and each will be fixed on both
the sides of arm A and arm B as shown.
 MAXING AND FOUNDRY SHOPS 243
The size of rough wood required will be as follows .
Length cm.
Width cm.
Thickness
cm.
Volume 789 cm.a
To make the pattern economical, each part is prepared separately
from wood pieces and then fixed together to get complete pat. tern,
instead of preparing the whole pattern from one piece of wood. Now,
total volume of wood required will be
= 980+696+600+789
= 3065 cm. 2
3065
0003065 m.'
Rate of wood — Rs. 800/m.a
Cost of = 0 003065 x 800
wood
= Rs. 2•45. Ans.
Example 3. Find the cost of 2000 C.I. pulleys Shown in Fig. 9•5.
Its surfaces are to be machined after casting. The pattern .is supplied by
the customer itself. Following data can be used.
Cost of metal = Re. O•75/kg.
worker/day

Moulds prepared by each 20.

Finishing Product

Fig.
244 MECHANICAL ESTIMATING AND COSTING.
Melting charges = 20% of metal cost.
Machining allowance on each side may be taken as 2 mm.
Wages of each moulder = Rs. 6/day.
Density of C.I. = gm./c.c.
Overhead charges = 25% of metal cost.
Solution. Size of the casting is shown in sketch Fig. in which
machining allowance has been added.
For easy calculations, split up the drawing into simple parts.
A, B, C and D.

Volume of step A
= 158•4 cm.'
Volume of step B
4

81" cm.s

Volume of step C 4
= 367t
Casting Volume of hole D Fig.
= 27•9
Total volume of pulley
= = 777 cm'.
Weight of C.I. required
= kg. = $6 kg.
Costing. Cost for each piece is determined as under :
(a) Material cost= Rs. 4•20
(b) Melting charges
= = = Re. 0•84
6
(c) Moulding charges = —20
= Re. 0•30
 MAXING AND FOUNDRY SHOPS 245
1•05

Total 1•05
A Cost of 2000 castings

— As. 12,780. Ans.

PArraN

Example 4. 50 bevel gear blanks are to be casted as per finished

drawing shown in Fig. 9•7. 2 mm. machining allowance in. the pattern is
allowed on each side. Estimate the selling price of one gear blank, using
the following data :
Pattern is supplied by the customer.
Cost of C.I. = Re. O•80/kg.
Melting charges = 15% of the material cost
Administrative overheads
= 15% of the material cost
Profit = of total cost
Moulding charges = Re 0•25 each mould.

Finished Gear Blank.

Fig.
Solution. Size of the casting will be larger than the finished) gear
blank by an amount equal to machining allowance. Castingwill be of size
shown in Fig. 9•8.
Split up the drawing into simple parts A, B, C, D and E.

Fig.
 MECHANICAL ESTIMATION AND COSTING

= 2245
-j-(al+aa+

597•7 cm. 98
Volume of A

Volume of B
=
a 86
Volume of C = -3 n— (al+as+stqaa)

1454•4 cm.

Volume of D = — 19•4
= 280 cm. s
Volume of E 192 cm.'
4
Total volume of casted gear blank

= 7(1245+597-7 +1454•4— 280—192)

8870 cm.8
Costing
Weight of casting = — 64 kg.
 MAXING AND FOUNDRY SHOPS 247
(a) Cost of C.I. — 0 = Rs. 51•20 (b) Melting
charges = — Rs. 7•68
(c) Moulding charges = Re. 0-25 (d)
Administration overheads
= o•15x 51•20 = Rs. 7•68
Total cost
= Rs. 66•81
Profit = 10% of total cost
= Rs. 6•68
Selling price = 66•81 +6•68
= Rs. 7349. Ans.
Example 5. Estimate the total cost of 20 C.I. flanged pipe casting
shown in Fig. 9•9, assuming
the following data

(i) Cost of C.I. = 70 Paise/kg.

(ii) Cost of process scrap=25 Paise/kg.
(iii) Process scrap = 2% of net weight of
casting

(iv) Moulding and pouring charges

C.I. pipe casting = Re. 1 •00/piece Big.

Fig.
 MAXING AND FOUNDRY SHOPS 248
QATTERN

(y) Casting removal and cleaning = Re.

O•20/piece
(vi) Administrative overheads = 5%
Factory cost
(vii) Selling overheads = 70%
Administrative overheads Solution. Volume
of C.I. pipe

= (10)2 x20

= 1902 cm.8
Wt. of C.I. pipe= 0 = 13 7 kg.
Process scrap @ 2% net wt. of casting

Total C.I. required

= = 13974 kg.
Cost Qf C.I. = o•70x 13974
= Rs. 9•80 (nearly)
Amount recovered back by selling process
scrap
= 0•274 = Re. 007
Costing/pipe
(a) Material cost = Rs. 9•80-007 =
Rs. 9•73 (b) Moulding and pouring
charges = Re. l•oo
(c) Casting removal and cleaning = Re. 0•20
(d) Factory cost = 9•73 — Rs. 10•93
(e) Administrative overheads
= o•50x 10•93 = Rs. 5•47
(f) Selling overheads = 0 7.) x 5•47 = Rs.
383
Total cost= 10 93+5•47+ 383 = Rs. 20•23
Total cost of 20 pipes
= 20X 20•23 = Rs. 404•60. Ans.
Example 6. A manufacturer is willing to
undertake the casting Of 100 cast iron wheels
shown in Fig. 9 10
 MAKING AND BOUNDARY SHOPS
Estimate the selling price of each wheel
assuming the following :
(i) Cost of pattern = Rs. 1000
(ii) Process Scrap = 10% of net
weight (iii) Scrap return value =
Re. O•25/kg.
(W) Cost of c.i. 70 Paise/kg.
(v) Administrative overheads
= Re. 1 00/piece
188
(VI) Selling overheads = 25% of production cost
(yii) Profit = 15% of total cost
Unt operation Time Ratelhour Shop overheads

10
Moulding minutes Re. 0•50 Rs. 2•OO/hr.

P ouring Re. 0•20 Re. 1•OO/hr.

5 minutes
Shot Blasting Re. 0•45 Rs. 1•50/hr.
4 minutes
Fettling Re. 0•60 Re. 1•OO/hr.
4 minutes

Fig. 9•10
Solution. Volume of rim,

Volume of hole
 MECHANICAL ESTIMATION AND COSTING
Length of one spoke, = = $25 cm. C
2
Volume of 4 spokes,

3•34 cm.s

Total volume of casting

= 144•20 cm.8
e.rrERN

Weight of casting = 144•2 0•99 kg.

Now, weight or scrap— 0•10 = 0•099 kg.
Weight of C.I. required
= = 1•089 kg.
Costing

(i) Cost of C.I. = 109 kg. = Re. 0•76

(ii) Amount recovered from scarp

= Re. 0•03 (say)

(iii) Material cost = = Re. 0•73.

Pattern cost is Rs. 10•00 for 100 wheels

Pattern coàt/wheel= Re. 10

c
10
(i) Moulding charges = Re. 0•08

(ii) Pouring charges 60 Re. 0•02 (sap,)

'(iii) Shot blasting charges=0•45x — — Re. 0•03

Fettling charges. = 0•60x — Re. 0•05

D
 MAKING AND BOUNDARY SHOPS
(i) Moulding shop overheads
= 2•OOX — Re. 0•33
'(ii) Pouring shop overheads

— l•oox = Re. 0•08

(iii) Shot blasting overheads

(iv) Fettling overheads— I•OOX Re. 0•08

(v) Administrative overheads

— Rs. 100
 MECHANICAL AND
190 corriè'

Production cost
— Rs. 2•60

Sales overheads = = Re. 0•65

Total cost =
Rs. 3•25 Profit—
Rs. 0•49
Selling price
= Rs. 374
. Selling price of each wheel will be Rs. 374.
Ans.
Unsolved Problems

l. A finished drawing of an iron crank is

shown in the Fig. 9•11.

3
 Fig. 9•11
Estimate the wt. of casting, if
contraction allowance anc achining
allowance is considered.