Conversion. Merry-go-round plant. These hands and this machine used to turn out merry-go-rounds to gladden the hearts of the nation's children. The carrousel plant in which they work is now engaged in producing war parts on subcontracts from army and navy contractors. This drill press, operated by machinist Mathew Kipa, has been to face milling operations on landing gear housings for airplanes. Spillman Engineering Company, North Tonawanda, New York