Unit Construction Costs From The New Smelter Of The Arizona Copper Co., Ltd.

INTRODUCTION WE have endeavored in the following "sheets" to give the unit construction costs derived from the building of the Arizona Copper Co.'s new smelter, Clifton, Ariz., starting in February, 1912, and completing February, 1914. 1 In Chapter I-Unit Costs-are to be found the most elementary total unit costs which the accounts provide for. They are usable in the Clifton district. Here too are found the percentages to be added to an estimate for Engineering and General Expense. In Chapter II-Comparative Costs-these elementary costs have been classified, averaged and reported as labor and material unit costs. In such form the labor unit costs, when properly applied to similar conditions as these under which they were derived, are usable anywhere. The material unit costs are better disregarded for more accurate estimates and replaced by a newly priced bill of material. In Chapter III Composite Costs are given. They are unit costs built-up from several elementary units, and likewise units of larger dimensions and simpler application, valuable for