The SS Main Economic and Administrative Office (; SS-WVHA) was a Nazi organization responsible for managing the finances, supply systems and business projects of the (a main branch of the ; SS). It also ran the concentration camps and was instrumental in the implementation of the Final Solution through such subsidiary offices as the Concentration Camps Inspectorate and SS camp guards. Economics of the Holocaust In June 1939 SS-Obergruppenführer Oswald Pohl became chief of both the Verwaltung und Wirtschaft Hauptamt (VuWHA) and the Hauptamt Haushalt und Bauten ("main bureau [for] budget and construction", part of the Reich's Ministry of the Interior). He oversaw all SS "construction projects and building enterprises" through these offices. Pohl also worked with Walther Funk, Reich Minister of Economics (, to oversee financial aspects of the Final Solution, the most deadly phase of the Holocaust. Valuables such as gold watches, rings, even tooth fillings, glasses, and currency were taken from the inmates on arrival at the death camps. These items were then sent back to Berlin in WVHA-marked crates for processing at the Reichsbank, under its director Emil Puhl. Pohl's administrative staff at the WVHA even created evaluative tables that calculated the value of concentration camp inmates as farmed-out wage earners (minus the depreciation of food and clothing), their profit intake from valuables remaining after their deaths (minus crematoria expenses), and any costs recovered from selling their bones and ashes; in total, the average concentration camp inmate had a life-expectancy of nine-months or less and was valued at 1,630 marks. The Deutsche Wirtschaftsbetrieb (German Industrial Concern; GmbH) fell under the jurisdiction of the WVHA; it was designed to unify the massive business interests of Himmler's SS, taking in profits from the slave labour of concentration camp prisoners. Merging operations, the inspectorate of concentration camps was also incorporated into the WVHA on 13 March 1942. In 1942, the WVHA's main remit was to expand the SS's contribution to the war effort by using forced labor in armaments manufacture and construction projects. Slave labour at the camps was part of the effort to maximize economic utility. Expressing his sentiments regarding the use of prisoners for labour in a memo, Pohl wrote, "SS industries [Unternehmen] have the task...to organize a more businesslike (more productive) execution of punishment and adjust it to the overall development of the Reich." SS guards at the camps used murderous brutality to achieve higher quotas