TY  - GEN
AU  - OWLER, J. W. L.
AU  - BROWN, L. J.
TI  - Wheldon's Costing Simplified
SN  - 0 7121 2309 1
U1  - 657.42 OWL 
PY  - 1976///
CY  - Britain
PB  - MacDonald and Evans
ER  -