Opening Pages
ESTABLISHED 1855 NEW YORK, JUNE 1932 Expense Budgets Assistant Secretary, Manufacturing Committee, General Elec budgets, hinge upon the accuracy some figure group figures, which most commonly the sales estimate. put the problem bluntly, the aver- age budget has been effective only proportion the realization the estimate from which made. illustrate, the latter part 1929, the Blank Mfg. Co., through the channels the command the sale manager, built budget manufac- turing operations for 1930 based the estimates determined the sales organization and approved the comptroller and the president. the Blank Mfg. Co. did not the business 1930 that had antici- pated, because the world-wide con- ditions that had developed which af- fected its business very severely. Let assume that January, 1930, the company decided had over- estimated its sales per cent. could arbitrarily say that its manu- facturing operations would cost per cent less, the problem readjust- ing manufacturing operations would simple, but nine times out ten could not assume this ideal set con- ditions. order meet these new conditions necessary for the man- ufacturing organization revamp forecast expenditures, which rep- resente…
ESTABLISHED 1855 NEW YORK, JUNE 1932 Expense Budgets Assistant Secretary, Manufacturing Committee, General Elec budgets, hinge upon the accuracy some figure group figures, which most commonly the sales estimate. put the problem bluntly, the aver- age budget has been effective only proportion the realization the estimate from which made. illustrate, the latter part 1929, the Blank Mfg. Co., through the channels the command the sale manager, built budget manufac- turing operations for 1930 based the estimates determined the sales organization and approved the comptroller and the president. the Blank Mfg. Co. did not the business 1930 that had antici- pated, because the world-wide con- ditions that had developed which af- fected its business very severely. Let assume that January, 1930, the company decided had over- estimated its sales per cent. could arbitrarily say that its manu- facturing operations would cost per cent less, the problem readjust- ing manufacturing operations would simple, but nine times out ten could not assume this ideal set con- ditions. order meet these new conditions necessary for the man- ufacturing organization revamp forecast expenditures, which rep- resented its forecast operations, the revised conception busines This means the rebuilding from minute details the figures were the supporting evidence the original budget. Now conditions did not chang: the Blank Mfg. Co. during the rest FRED GARDNER Schenectady, UDGETS break down because they cannot adjusted wide changes business volume. Variability budgets can obtained segregating the fixed and variable elements cost and determining the rate which the variable expenditures increase decrease manufacturing opera- tions expand contract. successful flexible budget can set here described. How 1930, was extremely startling and acceleratir rate that even its forecast January now out of date and 1 sfactory measure controlling expenses igned This wou two things, contir eration ty hand it! the I nce] ra first wa ] he t wa re! ning would is nece ir t dae manufacturing operat rom tric td illed element It wouldn’t be it irprising 1} ere nece ir to more before the year over, with the net result that the was not available correct basis enough the year erve ntended Budgets are costly things up, they are made correctly and that they can used for the for which they are intended—plan- ning and control, and under these cir cumstances they should made with the thought mind having them available for use throughout the tire year. said our opening ntence, the methods which have been used for setting our idgets the past have been inadequate. re a budge t But we need a budget can use—a budget which measures the values which Furthermore, budget must not tremendous sum fi me to keep idjusted and ip to dat 4 Flexibility Necessary Budget cannot stress too strongly the tual rience that the hing have need make idgets workabl Flexibility the life blood the cont f e thr ah the fh ge fa ate With these thought mind gets for the handling | is 4 3 3 q J ! ‘ q | & | | 1243 4 ~ FIG. no ra perat 1 whicn in measure many million dollar acquiring flex not sacrificed accuracy any ‘able degree and are ping expense control whicl ready begur show Variable Set-Up Applied Manufac- turing Expense in { tudy which is to follow. COV erin the set-up from which ined variable flexibility, hall deal only with manufacturing pens¢ tnougn it In no sen a r t it the only item wl controlled fact, the the elements cost and the profits accruing therefrom been placed the variable set- But order reduce the com iti night result, limit our ission manufa en ich turned into profit. make these products mus form of 1 inical proce ing. base and whether this base expressed ile ur Oo produc hou labor, little bearin questior fact, the one that hould used the one which resents most explicitly the ot produ tivity under od Dy tl manufacturin organization must use our company direct labor our manufacturing the fact that you transpose this direct labor into ase which expres 1! ndividual >} Blank company, the case the had studied carefully the 1930 which made the latter part 1929 and its relation budgets made January and during June, would ave found that existed between these budgets rela- Page 296, THE IRON AGE, J 1244—The Iron Age, June 1932 ui 0 pense. this relation analyzed, there will emerge factor which can term variability. techni- eal, can define variable budget expense one for which there ree ntage or cents change per dollay unit base. there was recorded the records the Blank company chart similar Fig. This very common form chart- ng, which shows the dollar value base for each subsequent period the dollar value the units heing measured (expense); but who can answer the question whether the relation between these two sat- isfactory and For ex- notice the point marked period which the base was rising and expenses were falling; and period point which the base re- mains stationary and expenses were rising. Are these things consistent? Now refer Fig. which exactly the figure presented there has been added line which marks the allowed variable expense which goes with Notice the point marked realization.” evident that the expenses ave not remained consistent with the each month passed, the bas pe r cent point change reflected the base. ing variable budget this condition vould have been brought the atten- eadily shows. general applica the conditions expressed ine there has been placed against actual expense allowed ex- consistent with the times and from which control lacking control which has resulted the de- opment variability flexibility. Determination Variability determining true variability follow the method setting two budgets different percentages capacity with the same general con- ditions expressed each budget, but with the spread sufficient express normal fluctuations actual capacity requirements. the Blank Mfg. Co. had expended the money used building its 1930 budget and its Janu- 90 Per Cent Ae zation Monthly Periods FIG. ary, 1931, revision original budget the variable prin ciples, would not only have elimi nated the necessity making adjust ments the budget during the year, but would also have had the unin terrupted use the control which re- sults from budgeting expenses. order not complicate the prob lem that before us, shall make one assumption, that points marked Bases and Fig. rep- resent not only the budget for period, but also the actual expendi- tures. other words, the actual conditions were exactly the same the predetermined static budget. These assumptions way alter our problem. course, past experi- ence corrected for future expectan- cies always plays important part determining any estimate for fu- ture operations. You will note that the base this particular case ex- pressed along the bottom thi chart and that the dollars expense are shown along the side, and that the two points which have called Bases and are, respectively, $4,800,000 direct labor, $10,600,000 expense; and $9,675,000 direct labor and $14,500,000 expense. said above, these figures represent two budget points different capacities, but this particular case they actu- ally are two the periods appearing Fig. Under the assumption represent true budget points given base, shall find Fig. that. passing line through them, marked AA’, get variable ap- proximately This amount can determined reading the upward movement this line per unit base, The diagram marked will illustrate this point. must un- derstood that are dealing entirely with totals this case order that complications may eliminated, and that the 80c. variability herein pressed the total variable for the many items which make this amount. The breakdown this total will follow soon the principles are established. monthly figures, which } > = “dio > CCH / L | Ay | a) | ® | AA propiem. ented the yearly points, Bases Here are showing the same xpense expressed Figs. and against the corresponding labor The points marked plus our experience during the periods rising production and those rcle experience the periods ‘alling production. study this ast figure developed this latest int will show that expenses lower ratio than the dollar the that the opposite has been true pressed the minus points. nditions are illustrated the a between two yearly pon Fundamental Law Variability conditions the lines marked and CC’. study these lines will that one I > cuts the most repre nus points. determine the ariability the same way used hall discover that BB’ approxi ately 60c. and CC’ This brings al one our fundamental laws letermining variability. The law it- elf not new, for you again study arrows and you will see that ndi- simply the known fact that reduction expenses lags behind falling off the yet. Ppenses lag behind an up iicreased the votume as wing other words, when busi ness improving add expense an- autiously, least along the lower vels this increase, are not fu- ure how long the improvement will ontinue. the other extreme, business fall off when begins ely, 000 bor ap- he uJ ard ol vill ind ex the his tal les re our organization and tinue our going rate expen in + llin ¥ hoping that the falling only temporary condition condi usually continues until the has receded such point that agement brings special } ire time the decrease reat erated, which shown sharp downward swing cur } lin Thi minus This point trated by nt vn fall betwe of direct iabor in themselves varia inge I mate! represen n enti! a pr and managerial ever, wt I lid take hich resuit from ment expense Fixed pread between lir cro ne e! ast r 1u per cent The item W nh mat which are extremely ¢ r which vary from from the fixed, whicl permanent items, B item cannot entirely surely not flected the eliminated. necessary that saving refle th fixed auction of the expense IS as great the lower levels of the higher levels line distance from the ecause ang matant aha ¢ nstant variable allowances 60c. and tremendous reduction expenses these items. When seen that he a between the tw 15 per cent, it is evident that cost reduction possibilities are hand well, however, that state eral reasons why either lines BB’ could used the true lin Val I lower ex] ellminated cor eratl il line 12) FIG. The Iron June 1932—1245 Cs. ne 3 all points bas: e] line). there for it ‘ if rin imi entative plus points and the other this nse hat 4 ~ \ lon fH ely FIG. ‘ FIG. perations hich have not sacrificed accuracy any measurable degree and leveloping expense control which ready begun show new possi oT expense reauction. Variable Set-Up Applied Manufac- turing Expense the stud ering minutely the set-up from which obtained variable flexibility, hall deal only with manufacturing ll d that it is the only item whi can controlled In Tact, Ul the elements manufacturing cost the profits accruing therefrom have been placed the variable set- But order reduce the com tion hich might result, ill limit our discussion manufac rit pense have manufacturing expen desire make product can turned into profit. ler make these products ulate the productivity labor e To of mechanical proce ing result from the action base and whether this base expressed sales, units produc tion, dollars machine hours, labor, has very little bearing the question. fact, the one that should used the one which rep resents most explicitly the manufacturing organization which must use it. our company use direct labor our manufacturing ganization, but again let call your attention the fact that you can transpose this direct labor into the base which expresses your individual problem. the case the Blank company, had studied carefully the 1930 budget which made the latter part 1929 and its relation the budgets made January and during June, would ave found that there existed between these budgets rela- tion expressed the dollars ex- Page 296, THE IRON AGE, Jan. 21, 1951 1244—The Iron Age, June 1932 pense. this relation analyzed, there will emerge factor which can term variability. techni- can define variable budget expense one for which there ree ntage or cents change per dollar unit of base. each month passed, there was recorded the records the Blank company chart similar Fig. This very common form chart- ng, Which shows the dollar value for each subsequent period the dollar value the units measured (expense); but who can answer the question whether the relation between these two sat- isfactory and consistent? For ex- ample, notice the point marked period which the base was rising and expenses were falling; and period the point which the base re- mains stationary and expenses were rising. Are these things consistent? Now refer Fig. which exactly the same the figure presented { here has been added to line which marks the allowed variable expense which goes with the base. Notice the point marked per cent realization.” this point evident that the expense not remained consistent with the change reflected the base. ing variable budget this condition would have been brought the atten- readily shows. general applica- the conditions expressed line there has been placed against the actual expense allowed ex- pense which consistent with the base used all times and from which there comes the control lacking control which has resulted the de- elopment variability flexibility. Determination Variability determining true variability follow the method setting two budgets different percentages capacity with the same general con- ditions expressed each budget, but with the spread sufficient express normal fluctuations actual capacity requirements. the Blank Mfg. Co. had expended the money used building its 1930 budget and its Janu- ary, 1931, revision original budget the variable prin ciples, would not only have elimi nated the necessity making adjust ments the budget during the year, but would also have had the unin- terrupted use the control which re- sults from budgeting expenses. order not complicate the prob lem that before us, shall make one assumption, that marked Bases and Fig. rep- resent not only the budget for period, but also the actual expendi- tures. other words, the actual conditions were exactly the same the predetermined static budget. These assumptions way alter our problem. course, past experi- ence corrected for future expectan- cies always plays important part determining any estimate for fu- ture operations. You will note that the base this particular case ex- pressed along the bottom this chart and that the dollars expense are shown along the side, and that the two points which have called Bases and are, respectively, $4,800,000 direct labor, $10,600,000 expense; and $9,675,000 direct labor and $14,500,000 expense. said above, these figures represent two budget points different capacities, but this particular case they actu- ally are two the periods appearing Fig. Under the assumption represent true budget points given base, shall find Fig. that. passing line through them, marked get variable ap- proximately 80c. This amount can determined reading the upward movement this line per unit base. The diagram marked will illustrate this point. must un- derstood that are dealing entirely with totals this case order that complications may eliminated, and that the 80c. variability herein pressed the total variable for the many items which make this amount. The breakdown this total will follow soon the principles are established. illustration have added the monthly figures, which — of 4 > rfle |) 2, | A Ss } | 7 Monthly Periods FIG. wnhicn 18 to follow, 4 j ented the yearly points, Bases Here are showing the same xpense expressed Figs. and against the corresponding labor ad. The points marked plus relate our experience during the periods rising production and those ircle experience the periods alling production. study this figure developed this latest int will show that expenses hav lower ratio than the dollar between the two yearly points, that the opposite has been true pre ssed the minus points. These nditions are illustrated the ar- Fundamental Law Variability Fig. have added our pre- conditions the lines marked and CC’. study these lines will how that one cuts the most repre- entative plus points and the othe the variability the same way used termine the 80c. line AA’, all discover that BB’ approxi rob itely 60c. and CC’ This bring one our fundamental laws letermining variability. The law it- rep- self not new, for you again study the arrows and you will see that ndi- simply the known fact that tual l reduction of ex pe mses lags be } ind a falling off the volume increased expenses lag behind upswing the lume. other words, when busi autiously, least along the lower levels this increase, are not fu- ire how long the improvement will hat the other extreme, when business begins fall off this nse lled ely, O00 two ies, tu- ing ney T 7 em, ap- be ard of 5 vill un- ely hat and ex +> the his les tinue our going rate that the fal temporary condition. usually nues ontl | has receded suc agement bear on of direct de crease ich the iapor expense 1s his a proximately $1.25. Che robl I line which present + ] and evel ve she ild take which result from | Thi ment expen expense Fixe E pread between ) the fixe ] + arn equivaien to a per cen ne iten this portion tne are extreme! which vary fixed. vice managerial attitud from the fixed, permanent itey 1it iable cont rec shown No six all between $3,650,000 ©, themselves ling ti Latl it i ne or iti a « ‘ a least the item cannot entirely eliminated. surely not necessary duction the fixed expense the lower levels the line as at the higher levels (because great ase straight line and constant all points its distance from the line) Variable Expenses: variable allowances 60c. and there tremendous opportunity reduction expenses analysi these items. When seen that the difference between these two per cent, evident that cost reduction possibilities are hand well, however, that state everal reasons why either BB’ could the true lin variability A} } ne br n lower ex] liminated consideratior line luded « ( ert FIG. The Age, June 1932—1245 x ei expenditures, condition nti the decline point that man- time the rreatly accel 4 sharp downward swing the curved ming lina also illus + f d 600 ) J ux} h for nal } ail deci I How and a nt two ele x proximately 16.7 which quest ni ‘ aque 4 4 7 B A 7 iy ré- FIG. “4 Fs > ~ q 4 | | Types die castings made the Schultz plant. metal into die molds high pressure and maintaining uniform and melting temperature are among ing Co., Tol the manufac mpany confines its products zinc castings exclusively and of design, lose iim ional limits required her difficult pro Castin ing made that are held withir limit of plu r minus 0.001 n. or devoted considerabl ttention the 1/32 in. slightly less than ild accomplish making casting still thinner has pro- smal! castings with wall Organized sting field, the placed operation about year ago This equipped with casting, and departmen The die casting machines, five nun are pre type and nary npany. order produce uni quently the customer alway made one standard rac even should his order type castings that could made somewhat inferior metal metal used has base with rity 99.99 plus per cent, properties being 4.10 per cent aluminum, 2.70 per cent copper 0.03 per cent magnesium. This product New Jersey Zinc The Advantages Low Casting Temperature With low casting temperature the company claims have succeeded improving the structure the metal 1246—The Iron Age, June 1932 ecuring more uniform product dimensional accuracy, the hrinkage. Casting low tempera- and and clo tter being ire also tends retain the metal original qualities, some which might have been destroyed melt- ing higher temperature. The use high pressure permits making thin-section castings mparatively low casting tempera- ires. Other practices include hold- dies close accuracy and keep- ing the metal clean having covers over the melting pots exclude the air and thus large extent reduce xidation. Consequently, there very little any dross. follow- ing the production methods outlined are being produced that are aid free from blow holes and have few pin hole Castings have been made with high tensile trength 55,000 lb. per sq. in., al- though the usual range from 47,- 500 While there range casting temperature from 740 deg. F., the average temperature which the metal cast ranges from 780 800 deg. When job taken, test made determine the melting tem- perature that gives the best results that particular casting. Melting temperatures all machines are con- trolled recording-type instruments pplied the Wilson-Maeulen Co. These are mounted the side the melting room. Die Casting Machines New Design The die casting machines are hand- operated »ne man, operations be- ing entirely controlled two levers. tated that production prac- cally rapid this type ma- chine automatic machine, and that has advantage over the type that the operator always kept close the machine where can watch the operations. castings may produced per hour when working production job. PRENTISS Cleveland Editor, The Age Larger castings are made the rate one per minute. One hydraulically controls the ram carrying the cover die, and the other lever through pressure controls the metal. The two levers are interlocked that the lever controlling the flow the metal can- not moved until the dies are closed. Single-point adjustment for dies provided, thus insuring positive aline- ment, and the spurting metal from the dies avoided. Water for cooling the dies sup- plied from deep well the plant site. Castings are ejected from the ma- chines tables which most them are spread out until they be- come partially cooled, thus avoiding distortion that might caused should the hot castings placed pile. Gas for heating the melting pots in., and this boosted maximum lb., depending the size the castings. For large castings high pressure maintained. When the work small only part the ma- chines are being operated, low pres- sure used. Wide Variety Die Castings Made Various special tools and fixtures are used the cleaning department, fixture being provided for every job. The equipment this department in- cludes bench presses, lathes and presses. wide variety types die castings, some them quite un- usual, are shown one the illus- trations. The first casting the left the front row case for elec- tric clock, which example ornamental and thin-section die cast- ing. This has been made large quantities with unusually thin sec- tion 0.040 in. thickness. However, they are now being made with wall thickness 0.030 0.035 in. The second casting the front row the clutch part for small motor. unusual feature this casting that assembly made the 4 J 7 ¢ 11 perience the die company built a new lk + which wa company Dullt a new plant, wnich wa ee, stings High Pressure with Low Melting Temperature ated on the under 1c¢ f the ave iperior tone lal ! ' in ‘ ide of the cvlinder. lV} holes are punched, are placed heet steel. which die and the metal flows through The casting in t] center in t ; ! ved from the casting before the two small castings the side fice-type lithographing machine. right this cylinder the motor casting are for decorat casting approximat now light fixtures. These are in- liameter, in. long produced the plant because their small size, five The core, frames and them weighing less than ounce. illustration extreme accuracy tained die casting work found the die casting assembly shown right the lighting fixture orna- Pili clock that composed front back casting fitted together. report the condition steel water that slightly alkaline neu inner side these castings are heet piling after years’ tral condition obtair ral bores, holes, lugs, and bases been made the Carnegie Steel piling was tion pilot, all which are located Co. rebuilding Tenth per Its composi- respect each other within 0.001 bridge over the Monongahela River tion was: 0.22 per cent; Mn, 0.44 limits. The star wheel shown Pittsburgh, piling which 0.011: Si, 0.032; 0.01. second casting from the left alternate wetting and drying from the or an automo horn. n nan per cent annually. ig itely in., in. air passage. the were placed over piling especially extreme right automobile weight the 14.9 per posed, the piling could regarded rn. This one piece die casting cent. pointed out that during erviceable for more than years, place three-piece horn made most the year point importance where piling I ubing and sheet metal. [The die river contains ome iree ipnuri corporated as an essential part of a horn claimed more eco acid and that only during high finished permanent ‘ Castings are ejected from the machines tables. Here they are spread out for partial cooling avoid View casting department. the distortion that might occur they were placed pile. The June 1932—1247 4 & | | ) x 2 | 4 4 Te? Alt wo rer in- 1S { nt 7 q. m ne he l a- > es +> it, C- in re - a Ww r . a ie Range Maker Profits Plant Present Needs BURNHAM FINNEY Detroit Editor The Age aptin ing pliant to it pe need Detro Detroit, has adapted economical production electric ranges. overhead monorail conveyor carrying parts process from one opera- tion the next, enameling department installed area 150 ft. rocess are carried from square and change the method fabricating oven shells have been important factors achieving low costs. Parts are chromium plated specially designed tanks with ventilating ducts around the upper edge. enameling department area 150 parts subjected intense heat, chromium plated directly the irrangement ( I essive fle ria was formerly the property electric range formerly was drawn actor the Detroit Ship Building Corpn., one operation large Toledo ich engaged the business con- press. For the sake economy and tructing craft ply the Great slightly better appearance, the fol- ranges Lakes. two-story brick building, lowing method was substituted: (1) nd. one might think that now being utilized efficiently for section representing the back primarily for the production electric ranges the oven shell drawn depth l im | LOT u ( rmer would value quantity basis about in., (2) belt formed the range manufacturer. Made No. gage vitreous en- the proper shape, and (3) these two plant now occupied Electromaster, ameling sheet the oven shell the pieces are spot welded together, , 4 ~ enamel burned steel oven parts 350-kw. electric furnace tempera- 124 ture 1500 1600 deg. rail carrier takes the parts track into the furnace where they are deposited alloy steel rail. Iron Age, June 1932 narrow strip sheet steel being used seam. After being cut to size, sheet stee! entering the plant goes either the large small presses blanked Fifteen major parts are stamped the large presses, including parts the oven, back panel, cooking table and distribution cabinet. Various brackets and small parts are formed After being stamped, the major parts are carried monorail conveyor the inspection and metal finishing room, where cer- tain minor welding and grinding oper- ations are performed. point they are transported con veyor either the pickling room prior enameling the polishing room preparatory plating. The pickling room equipped with Sirocco blowers keep free from and fumes. steam From the pickling tank, steel parts are put roller conveyor and pushed hand into drying oven, the temperature which main- tained about 150 deg. Then the parts are put racks and dipped } — 4 y — q 7 Zz hand tank containing the rround coat enamel. After the process, the parts are placed large portable racks mounted kids and put one side the pro- juction line dry slowly. Thence have the ground enamel coat min., depending the size the part. Racks filled with parts are lifted rom skids rail carrier, front the electric furnace; the rail car runs track into the furnace inderneath alloy steel rail. racks are deposited this rail, the empty carrier then being withdrawn from the furnace. There are arriers operating track front the furnace and crosswise being loaded while the ‘ing run into the furnace. speed production, parts are sent hrough drying oven instead being left the open dry after application the ground coat. remain the oven from one ~~ ~ | - a = id a 4 q 7 POT welding the oven shell. sec tion representing the back the belt formed the proper shape and these two pieces are spot welded together, narrow strip sheet stee! being used the interior strengthen the seam anodes by electric host which chromium plates four cooking table reflectors simultaneously. The reflectors have the chromium plated directly the steel surface From the electric rack parts are put again skids and wheeled hand spray booth where the first enamel coat sprayed on. Thence they through the drying oven already mentioned and the electric furnace again. For the application the second coat this cycle spraying, drying ind baking repeated, with the ception intermediat tep tween drying and baking place here chipping the enamel likel to occur, parts are ena led by brush ing hand. notable that the entire enameling including raying, furnace and oven equip racks, confined floor area about 150 the polishing room all trucks the plating department nearby All parts are cleaned special ution rior The Age, June 1932—1249 3 >= q > 4 ol- ot = a 4 Range Maker Profits Adapting Plant Present Needs OAT enamel burned steel oven parts 350-kw. electric furnace tempera- has e! a Detro arried rhe C] ( re remer! al ng al 150 hod I the pr a cnatl t ab ( I { range ( ria al ron pbuilding ind, one might think that plan r t! u rang Yet ameling sheets, the oven shell BURNHAM FINNEY Detroit Editor The Age SING plant formerly devoted shipbuilding, Electromaster, Inc., Detroit, has adapted economical production electric ranges. overhead monorail conveyor carrying parts process from one opera tion the next, enameling department installed area 150 ft. square and change the method fabricating oven shells have been important factors achieving low costs. Parts are chromium plated specially designed tanks with ventilating ducts around the upper edge. parts subjected intense heat, chromium plated directly the steel. was formerly the property electric range formerly was drawn Detroit Ship Building one operation large Toledo iged the business con press. For the sake economy and tructing craft ply the Great slightly better appearance, the fol- akes. tory brick building, lowing method was substituted: (1) now being utilized efficiently section representing the back production electric ranges the oven shell drawn depth quantity basis. about in., (2) belt formed Made No. gage vitreous en- the proper shape, and (3) these are spot welded narrow strip sheet steel being used the interior the seam. gether, a After being cut size, sheet entering the plant goes either the large small presses blanked Fifteen major parts are stamped the large presses, including parts the oven, back panel, cooking table and distribution cabinet. Various brackets and small parts are formed After being stamped, the parts are carried monorail conveyor the and metal finishing room, where tain minor welding and grinding oper ations are performed. From this point they are transported con veyor either the pickling room prior enameling the polishing roon preparatory plating. The pickling room equipped with Sirocco blower keep free from steam and fumes. From the pickling tank, steel part are put roller conveyor and pushed hand into drying oven, the temperature which main- ture 1500 1600 deg. rail carrier takes the parts track into the furnace where tained about 150 deg. Then they are deposited alloy steel rail. 1248—The Iron Age, June 1932 the parts are put racks and dipped L 7 ai MNAPT TION af ing plant t it peclai need | 7 5 6 | q f — A 4 hand tank containing the coat enamel. After the process, the parts are placed large portable racks mounted kids and put one side the pro a the part. Racks filled with parts are lifted the electric furnace; the rail car rier runs track into the furnace inderneath alloy steel rail. The the furnace. There are arriers operating track front furnace and crosswise it, ne being loaded while the othe run into the furnace. peed production, parts are sent through drying oven instead eing left the open dry application the ground coat. remain the oven from one hours temperature 125 welding the oven shell. sec tion representing the back the belt formed the proper shape and these two pieces are spot welded being used the interior the seam an des by electri hoist which chromium plates four cooking table reflectors simultaneously. The reflectors have the chromium plated directly the steel surface racks are deposited this rail, the { the irnace e rack parts are put again heeled hand ray booth the fir ename the through the rving oven already mer ned and nd DbaAKING re} ited th the « tior intermedia tep ir, parts are enameled brush and notable that the enameling including praying, furnace and oven t polisning or cs t the plating department nearby. All parts are cleaned special solution rior t enromiu plated The Iron Age, June 1932—1249 a = 4 q ~ q | A | inl \ 4 id | \ Pat ; y — yf » ¥ Peg“ — — ting tanks are specially designed with ventilating ducts around the en- ire upper edge. Each tank has lamping fixtures into which the parts plated are inserted and held acid solution. lead anode i to contorm to tric hoist into the tank and the ; + ] } 4 1 irned remote control. a n trom int or nati I r par W Lr ] l + } ntial that chromium ited rectly the steel. This done veloping a definite temperature and ition the solution with efinite current density, this proc | un plated irtace The over ell, WI n ‘X] a to nig! nickel- ted, buffed bright finish and chromium-plated e customal manne! ived rinsing parts and after plating lining the cleaning tanks with sprays rated foot lever. pray the entir¢ irface of ti tove irt LICKLY i nanutacture tne ven nfined one depart pecial juipmen range are tna n i eml i h re i? n to ne ‘ irtr nt oY oniv ) major parts, thu production. Var range mod in 4 ++ $4 $4 4 ; r | | New Features Mark Rebuilt Portsmouth Blast Furnace modernizing its blast furnace plant Portsmouth, Ohio, the Wheeling Steel Corpn. added new gas cleaning equipment, sludge re- covery system, zoned hot blast stove inings, mud gun, air mixing equipment and selective stock re- volving distributor. The Portsmouth furnace was originally built 1916- and has been operated almost con- nously ever since, being shut down only for relining and patching. Reconstruction the furnace be- mantle consisted installing cast iron water-cooled hearth ket ft. deep, ft. in. inter- ade water-cooled seg- bolted together and reinforced circular bands the outside. new tuyere jacket in. ~ . in. internal diameter, and five new vith varying ~~~ fly } + 4 Bottom supports for the checkers were made combination brick and steel. 1250—The Iron Age, June 1932 diameters suit the bosh angle a ) provided. The old top construction, which cor isted low baffle type uptakes and downcomers, was replaced with modern uptakes and downcomers, and two new air-cooled bleeder valves were added. new cone ring, which con- nects the shell the cast-steel seat ring, also large bell and hopper were added. The new brick lining conforms modern lines. Fourteen rows re- movable bronze cooling plates were installed the brick work above the mantle and new extra-heavy piping was furnished for connecting the entire cooling system. The old dust catcher, which was the hour-glass type, was changed traight cylindrical shell, increase both its capacity and efficiency. Fol- lowing the dust catcher was 15-ft. diameter Brassert gas washer. This washer was reconstructed placing new steel rings top, replacing the old wood hurdles with new ones, add- ing ceramic distributing members and new spray system, thus change into cyclonic tower washer. Im- mediately behind the washer 40,000 cu. ft. min. low-power Brassert dis- integrator was provided, after which followed 12-ft. eliminator, which was reconstructed from the old hori- zontal dryer. The disintergrator arranged float the gas line. other words serves clean all the gas required for the stoves and the surplus gas diverted the boiler main where mixed with the excess tower washed gas, giving relatively clean boiler gas. Constant pressure maintained the stove gas main all times, under the Askania control system. New sludge recovery pits were built recover the solids from the gas washing water. Two new 100-ft. hot blast stove linings the Brassert “high- efficiency zoned type,” with heavy in- sulation, were installed. The bottom f rigialy auring Immersion in tne the shape | 4 +} + { - | | | | | | | | | pports for the checkers were made combination brick and steel, indicated the accompanying The checker construction ade Brassert octagonal til zoned graduated filler inserts. heating surface each recon ted stove 206,152 sq. which the largest heating surface pe) any the world. new automatic mud gun provided enable the furnace operated without fluctuating pres- casting time. oves were provided with ncent air mixer. The mixer air into the combustion chamber the hot blast valves, thereby btain equable temperature distri- tect the hot blast valves against was installed control auto- cally the hot blast temperature and faced inside with porcelain houses the control instruments Soon after the plant Four modern uptakes and downcomers replaced old types, two new air cooled bleeder valves the furnace was blown and were added and new cone ring connects the shell the cast steel seat ring been operation since. Owing, wever, business conditions, the it I have been on the i vind and intermittent under conditions the i tire re nstruction Stee] fur | loy steel (Cr, Mo, Al) and silica The steel has the following 0.019; silicon, 0.250; chromium, 1.29 lenum, 0.163; aluminu 1.06 copper, 0.141; and nickel, 0.131 per cent. tandard, which No. 106 150 grams. The bureau also pre- paring a andgarad anaiyzead sampi iron, No. 103 (approximately 0.88 per cent Ni, 0.16 Cr, and 0.70 Mo.), whi new automatic electric mud gun was provided allow the furnace operated without will available for distribution about fluctuating pressure casting time. Aug. 15. The Iron Age, June 1932—1251 “ New Results volatilized 2—The Iron Age, June ool and Tungsten tween MoT eed steels is similarity be- steels and other high- these two photo The first (above) phot MoTung tool bit hardened x. F. and shows the characteristic customarily typical high eed steel. The other the same speci- after ceniien at 1020 deg. F., and he martensite structure of a fully tempered high-speed steel. “ emperatures, but remedy over- come this difficulty had not been per- fected. was also believed that im- poverishment molybdenum the irface layers the steel was chiefly responsible for variation proper- es. However, work the Water- fe general form of the temperature curve shown in the chart will be recognized as curve showing the reheat- only 2175 deg. was re- uired produce initial hardness Rockwell C-65. this chart shows, maxi- mum secondary hardness was achieved at 1015 deg. F. instead of at 1100 deg. F., sually necessary for tungsten steels of the 18-4-1 type. eel Contains town arsenal has shown that the very serious losses carbon, that the latter condition more dan aging than the former. simp coating the heated ingots and billet with borax was found that seriou surface deterioration was and bars uniform molybdenum content were produced. New Steel Contains Some Tungsten Practically all the work whi has been done molybdenum cutting steels has been aimed the complet replacement tungsten with denum. Working the that tungsten should have stabili ing effect the molybdenum, exper ments were conducted the versal company which led the cor clusion that tungsten minor per- centages important addition the metal thoroughly cutting steel result. Therefore, definite percentage tungsten present all the MoTung which being produced experimental work was und taken with view toward developme! satisfactory steel for hack blades, and research extended steel for other types tools. Considerable data were cumulated giving assurance that tools will perform consistently wher heat treated within their proper ten perature ranges. The new steel its annealed condition has specifi gravity about 7.95. This about per cent the weight high-speed steel. Surface Protection Essential when heated temperatures beyond red heat, was one the first siderations developing the new terial, and mill methods have perfected which eliminate serious de- carbonization, other surface fects. Bars, sheets, forgings, similar products are now being larly produced tonnage quantiti with more “soft skin” than ularly present usual steel products. Several methods may followed heat-treating operations high-grade cutting tool. Where baths are available they probably the best means protection. Thi method quite practical for MoTun tools, since hardening 2200 deg. are rarely exceed The more modern means hardenins the steel definitely proportioned _ aenum replace tungsten to a considerable extent, but whic! its finished form, similar prop- erties the more common teels, has been developed Universal Steel Co., Bridgeville, Pa., with the Cyclops Steel Co., Titusville, Pa. Designated MoTung heavy-duty cutting steel, gh-speed steel and omewhat i nter. It l also claimed to be tougher than tungsten steels. the ime time variation ties which have long been thought aracterize hign-molyobaenum steel SI nave peen iargely eliminated DY mean I inve yational researcn carried on it the Universal and con Variable Work nit a } ve wha I ort tne valu ot \ ienul 7 iS a Strategic metal, nign-moliypaenum ne Slee! nave been proauced i Aa CONAILIONS, particulariy in re gard surtace characteristics, and teels gained the reputation being unreliable While Taylor, his early experimental work, stated that molybdenum tools were irregu lar, also indicated that explana- tion lie the fact that molyb denum tools appear run nignest cutting when given hea gntiv lower than the heat required produce first clas tungsten-chromium tool.” More recently the United State Ordnance Department, its Water- of nolybdenu . and } perfected which have eliminated disturbing vari 4 f ; } 00 ) one Te ture ees F metnods of proce ng nave to do with the hot working the steel and been combat the ready vola tility oxidized molybdenum. been known for that in the form of oxides, from surface layers cale formed forging and rolling — > the lo bon, ore dan simp serio num ‘ungsten whi cutting umptior stabil expel the lor per- ition erefore, rsten ig ster opme! adua pe y wher tem teel specifi about regu -spe¢ ved luce e sa r offe ening od at ospheres certain gases are also ailable, and have results. Good results may also tained merely sprinkling borax the heated tools “salt and pep- fashion, after they have reached red heat. “borax box” may even placed conveniently the furnace tools run through, rotated in, powder manner similar which the old-fashioned was used the forging tool teels. The borax, after being ap- ied any convenient manner, rap- melts and covers the tool with protecting layer which effec- preventing loss carbon and olybdenum. Many tool manufacturers make allowance grinding re- any decarbonized surface, and vhere such methods are used will found unnecessary employ sual methods for protection during hardening. Heat Treatment Lower Temperatures The heat treatment MoTung teels is, effect, the same em- ployed for tungsten high-speed steels the 18-4-1 type, except that lower emperatures are used. Satisfactory hardening accomplished small tools 2150 deg. F., and larger tools 2200 deg. Tools are pre- eated temperatures 1450 1550 deg. F., and then transferred the high-heat furnace maintained the proper temperature, the heating roper surface protection. assumed that the ordinary pre- autions will taken holding tools hardening temperatures for the proper length time. Such practice nav arrived trial the par- ticular types furnaces baths be- igh-speed steels should not held hardening temperatures too long excessive grain growth will occur. resulting coarse structure will ause tools give inferior results. MoTung tools are exception thi ile, and essential that holding time temperature controlled. Cooling heated tools carried out any quenching oil suitable for high- peed steel. Drawing Temperature Lower Tempering MoTung tools are tempered re- eating 950 1100 deg. depend- the hardness desired. num secondary hardness attained approximately 1000 deg. F., but forms tools are tempered be- ond this point obtain greater toughness. Thus, drawing temper- tures are definitely lower than those ually employed for tempering tung- ten high-speed steels. The temper- operation can conducted any irnace, properly controlled, litable bath such lead, satis- tempering salt. Other heat-treating operations, such the material closed box pre- annealing heating for forging, vent decarbonization. The customary are carried out customary met} method packing clean sand may ds, but the tendency decarboniza also followed. carbonaceous tion must kept mind. Forging terial employed packing carried temperatures 1900 terial, precautions must taken 2050 deg. F., and the heated metal dilute such material considerably stated found more malle rder prevent excessive carbon able forging than orption. tungsten high-speed steel. vho have worked with moly can be effected at tem] eratures ol der im ste els ( f the type be ing dis- 1450 to 1600 deg. F., dept nding on the ‘ ed are impress | by the in il arity degree softness desired. For properties, finished form, with steel can be obtained softer than tung ameé tampne ratures, and hardnesses sten high-speed steel. will ordi and microstructures the hardened narily found satisfactory annea steels are quite similar Device Perfected for Studying Corrosion Welds pipes and containers for oil and amples for definite period, leaving chemicals being studied hem rest, and then removing and search laboratories the Westins exposing them air for definite house Electric Mfg. Co., East Pitt period. are moving only when der that engineers may now mall fractior the weld low-carbon steel, motor-driven crankshaft raises and rosion may expected start owers the rack. The driving motor where weld metal parent controlled timing metal. this point, nosed synchronous motor operat the electrolytic theory corrosion, conta which causes the motor potential difference may exist whicl turn the crankshaft responsible for accelerated half rev can corroborate many facts alread for any cycle test operation known this subject and obtain reproducible result others, special corrosion device liquids are kept constant been built which greatly hastens perature circulating water low process rust. the test constant temperature along the out pecimens are subjected intermit ide the vessels containing the tent immersions corroding liquid. rosive liquid The Iron Age, June 1932—1253 q 3 j I 4 a s removed r and slid around a circular rail an 1800-ton press ing picked the bottor ~ contains five stations. Aft quenching solution, the ax TD 4 is automatically released as tt reaches the opposite side he k. sliding dowr the tank, sliding down ac on to a conveyor for the j ney through the draw furn - lron ~~. Some Forging Operations the Ford V-8 first description the principal machining operations the Ford V-eight engine block was published THE IRON AGE week ago. these pages present outline forging practice forming front axles, rear axle flanges, and rear axle shafts with gears. is le by the die to the f ging era ging Stock for the rear ax wel Sa ut 8 lb., is sheare T left) The rear axle I ZE€ i, is at the t a Age, June 1932 — J q ; 4 q | | é 4 4 j 3 4 4 i 4 Jj ONT a | ed in the i t 1 rignt ‘ front axle t of 234-in A flange after HE first operation on the front axle is mn a monorail chain conveyor and are charged by hand on to a chain conveyor, which af ay 4 ischarge end the furnace the heated bar t — « 4 axle pickled con- which consists of an icid solution an either end keep the water rinse. ‘4 4 7 the rewise t ging —e q 3 stroke of t press Operati the pre whi has ect ne space q tie 10 x ft 1 we t ‘ t starting clutcl ir-oper syst It frame is a one-piece steel ed the fla in a cir i tri ce rnace is charged t atica furnishing hot billets for three es - The Age, June 1932—1255 At ; Bae i; | + et | | “a % ‘ an — ‘ } | ij ag | nt fixture th a das it > acl 3 < 4 for the gear on the rear axle shaft This work is done in aut tic tong-feed forging machine which is fed heated lanks ma ct type electric Globar forging furnace. Blanks are t by srtical position (conveyor and The conveyor carries end are heated t i nace 10 min During ved from the heated rails and a rotating end of the furnace taken the the ivey t n two large mechanisr S f ket eq € wi device The heate w 900 t 22 e, alterr 1256—The Iron Age, June 1932 Some Forging the Ford Operations the typing process which has increased their life about 200 per cent. After being squeezed, billets are ejected from the press trough-shape tm FTER being heated, billets are squeezed in a 900-ton press, dies used this operation being made conveyor which carries them about A 10 ft. to the trim press (at right [ 4 The trimmed forging and the fla drop from the trim press on to an station. current, and has 90 Globars arranged in four circuits, one circuit of 90 kw. and three of 270 kw. each, Blanks are delivered automatically in a horizontal position the loading device the forging machine. four- impression die used forming the gears. blank fed into the machine, a succession of blanks is passing through each of the die im- pressions each stroke the machine. Thus, each new blank introduced automatically with each stroke completed forging dis- charged. The machine is driven by a 35-hp., 720-r.p.m. motor and operates speed strokes per min. The automatic feeding device handles the work more accurately than possible hand, the resu