A first approach to the carrying costs: quick estimates and formula. 1  Cost of Money 6% - 12%. 2  Taxes 2% - 6%. 3  Insurance 1% - 3%. 4  Warehouse Expenses 2% - 5%. 5  Physical Handling 2% - 5%. 6  Clerical & Inventory Control 3% - 6%. 7  Obsolescence 6% - 12%. 8  Deterioration & Pilferage 3% - 6%.
Calluses and corns are areas of thick skin caused by pressure or friction. They may cause pain when you walk or wear shoes. Calluses usually form on your hands or feet. They usually don't need treatment. Corns have an inner core that can be soft or hard. Soft corns are found between your toes.
Corns press into the deeper layers of skin and can be painful. 1  Hard corns commonly occur on the top of the smaller toes or on the outer side of the little toe. These are the areas where poorly fitted shoes tend to rub most. 2  Soft corns sometimes form in between the toes, most commonly between the fourth and fifth toes.