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.
When calluses first begin to develop they are not painful. Constant friction and pressure on one part of the foot (usually the heel or the ball of the foot under the metatarsal heads) can cause calluses to develop on feet. Calluses also commonly develop on the hands and fingers.