Cost Accounting records series is made up of five subseries: the Factory Overhead Labor Cost records subseries, 1913-1931 (1.6 cubic ft. and 1 oversize box), Acc. 612, consists of unbound ledgers and working papers. The ledgers cover weekly and monthly labor and manufacturing overhead burden costs, floor space utilization, expense distribution, and overhead classifications for the Rouge River Plant and the Highland Park Plant. The Liberty Engine Cost records susbseries, 1918-1919 (0.4 cubic ft.), Acc. 230, is made up of production cost summary information for the Liberty aircraft engine produced by Ford Motor Company during World War I. The records include monthly production material recapitulations as well as debit and credit memorandum monthly recapitulations. The Model T Cost records subseries, 1913-1924 (17.2 cubic ft.), Acc. 125, consists of cost summary data for Ford Model T cars and Model TT trucks. The records are made up of unbound journal ledgers detailing costs per car including material, labor, and overh ead. The subseries also includes monthly shipping totals by model. The Rouge Cost Accounting records subseries, 1925-1939 (2 cubic ft. and 5 oversize boxes), Acc. 372, 432, is made up of assembly and paint costs per body for Ford domestic branches. The subseries also includes labor cost reports and parts price inventories for the Rouge River Plant. The labor reports include minute cost labor rates and burden data at the Rouge River Plant, Highland Park Plant, and Lincoln Plant. The subseries includes parts price inventories summarizing pricing and production cost information for parts used in Ford vehicles including the Model T, Model TT truck, Model A car and Model AA truck, as well as service and repair parts for the Model T, Model A, Model B car and Model BB truck, Lincoln car, and commercial cars and trucks. The parts inventory lists are arranged by factory part number prefix and then in ascending part number order. The General Cost Accounting records subseries, 1914-1941 (61.6 cubic ft., 1 oversize box, and 11 volumes), which includes Acc. 204, 542, 735, and 736 is described separately.
