Ciba-Geigy generates environmental cost information as part of the General Ledger System. Each product has associated with it a detailed product cost sheet which defines all cost elements associated with the product. Given for each cost element is the unit of measure, consumption per 100 pounds of product, unit price and cost per 100 pounds of product (see Table B at the end of this section for a fictitious cost sheet.) The cost elements include raw material, direct labor, equipment, repair and maintenance, electricity, steam, analysis and quality control, wastewater, incinerated wastes broken down into solid, organic and aqueous types, general facilities, services, and overhead (general FS&O), and unit overhead. While the cost sheets enable more accurate product costing, controlling