Merrill, Gilbert R. (Gilbert Roscoe)

Collection includes a notice to stockholders of the Tremont & Suffolk Mills, Lowell, Mass. 1920. From Frederick Fanning Ayer, president; and Cost Outline, November-December 1924. Summary of costs by style, instructions for determining costs, details of calculations and base data used to determine costs indirectly. Lists machinery, production, natural costs, labor costs, overhead, pay rates, etc.