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From the Rolls-Royce experimental archive: a quarter of a million communications from Rolls-Royce, 1906 to 1960's. Documents from the Sir Henry Royce Memorial Foundation (SHRMF).
Cost analysis memorandum regarding the adoption of Girling Brakes on the Bentley II A ('M' series chassis).

Identifier  ExFiles\Box 98\3\  scan0023
Date  23th April 1938
  
To. Rm.{William Robotham - Chief Engineer}.......From RHC.{R. H. Coverley - Production Engineer}
c. to Sg.{Arthur F. Sidgreaves - MD} [Crossed out]
c. to Hs.{Lord Ernest Hives - Chair} [Crossed out]
c. to Ey. [Crossed out]

[Handwritten] 406.

RHC.{R. H. Coverley - Production Engineer}1/MC.23.4.38.

[Handwritten diagonal] AFW

GIRLING BRAKES - BENTLEY II A.{Mr Adams}

With reference to Rm.{William Robotham - Chief Engineer}3/R.20.4.38., investigation reveals that existing part and finish machined components value £350.0.0d., would be rendered scrap by adopting Girling Rear Brakes on the 2nd 100 sets of Bentley 'M' series chassis.

In order to determine the true saving, it is necessary to deduct both the £350.0.0d. scrap cost and the £480.0.0d. tool cost from the potential saving of £14.0.0d. per chassis over 100 chassis = £1400.0.0d.

The final cost reduction, therefore, would be £570.0.0d. over 100 chassis, or £5.14.0d. per chassis, and it will be realised that any unforeseen troubles or policy charges involved by these entirely new brakes will seriously reduce the saving, and may even possibly result in a loss.

When estimating the reduction in cost of £14.0.0d., all economies in time allowances rendered possible by the new design were taken into account and it is extremely doubtful whether this figure would be improved upon in practice.

The aforementioned scrap cost of £350.0.0d. arises from various causes, such as excess ordering of certain parts, accumulations from past series etc., and none of the surplus parts may be converted for use with the Girling Brake system.

RHC.{R. H. Coverley - Production Engineer}
[Signature]
  
  


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