According to the costing slip in Box 50, two 477 pitchers were completed on 18 December 1900. The silver content averaged 48 troy oz. 4 pennyweight of sterling silver valued at $33.74 for each. The costing slip gives details for one pitcher.

Some of the silver was cast; the four listing casting patterns were used for the handle; the burner required three casting patterns, one being used six times. Casting took three and a quarter hours at a labor cost of $1.62.

The rest of the silver was drawn for two and a half hours ($1), then stamped (no time listed, but charged at $0.40), spun for six hours ($2.40), and turned for a half hour ($0.15).

The prepared silver went to room F, foreman William Hughes, where silversmith #12, listed as Ast [?] Ellsworth, fashioned each pitcher in twenty-six hours at a labor cost of $9.10. Ellsworth earned a substantial $33 1/3 per week. I found no personnel card or other company records for the man.

The pitchers weren't chased at all; they went directly to the polishing room, where they were given a French Finish.

Polishing included half an hour of stoning ($0.10) and two and a half hours of bobbing ($0.63). Finally, oxidizing and finishing required an hour and a half ($0.45).

Total silver and labor costs came to $49.59. To this were added 20% overhead, $9.92; 40% profit, $19.84; and 7.5% administration, $3.97. Then $8 was added for gilding. The sum came to $91.32; the net factory price was set at $96.