@book{74423,
	author = {Wheldon, Harold J. and Owler, L. W. J.},
	title = {Wheldon's Costing simplified. /},
	publisher = {Macdonald & Evans,},
	year = {1962},
	address = {London :},
	edition = {3d ed., completely rev. by L. W. J. Owler and J. L. Brown.}
}