                   OVERHEAD COST

   This routine is for developing daily costs assignable to
an operation as overhead costs.   No attempt is made to
anticipate every cost you might want to identify as an
overhead cost.   Instead three sub cost areas are included
under two categories, facility and process.   These are
utilities, housekeeping and miscellaneous in the process
category; and taxes insurance and building in the facility
cost.   You may consolidate additional costs (transportation,
administration, etc.) into the miscellaneous sub area which
will give a straight line computation.   No attempt is made
to front or back load or to compute decay or obsolescence
factors into a cost.   All costs requested are to be
annualized costs.

