After several years of declining profits and poor management, however, they sold out to George Engel. Court documents allege that Hummer installed a crooked manager so that WMFC could purchase lumber for the furniture company at prices well below market value. Correspondence between George Hummer and George Engel and legal statements contain a wealth of information about the business dealings between the two companies. Financial records in the form of large ledgers make up the bulk of this collection. General ledgers contain information on office salaries, manufacturing expenses, sales, etc. by month and even by day.
Ledgers containing accounts payable and receivable information are also available.
These records highlight the costs of manufacturing from 1889-1984 and contain valuable information on product details and production patterns. Inventories are informative as to the value and number of all veneers, lumber, other raw materials, and finished pieces at the factory. These inventories were usually done every six months. These records span the most profitable years as well as the slow downfall of the company. Vice President Wayne R. Fitzgerald's office files contain correspondence with West Michigan Furniture Co. salesmen and contain account information.