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.
Verrucas, sometimes called plantar warts or spelled verrucae, are warts that develop on plantar surfaces -- that is, the soles (or bottom) of the feet. The pressure from normal standing and walking tends to force the warts into the skin, and this can make the warts painful.