corporation under which he took over administration of all SS business concerns. Eventually, the SS founded nearly 200 holding companies for their businesses. In May 1941 the VuWHA founded the Deutsche Ausrüstungswerke GmbH (German Equipment Works; DAW), which was created to integrate the SS business enterprises with the burgeoning concentration camp system. Himmler subsequently established four major new concentration camps in 1941: Auschwitz, Gross-Rosen, Natzweiler-Struthof, and Neuengamme. Each had at least one factory or quarry nearby where the inmates were forced to work. Himmler took a particular interest in providing laborers for IG Farben, which was constructing a synthetic rubber factory at Auschwitz III–Monowitz. The plant was almost ready to commence production when it was overrun by Soviet troops in 1945. The life expectancy of inmates at Monowitz averaged about three months. This was typical of the camps, as inmates were underfed and lived under disastrously bad living conditions. Their workload was intentionally made impossibly high, under the policy of extermination through labor. In 1942, Himmler consolidated all of the offices for which Pohl was responsible into one, creating the SS Main Economic and Administrative Office (Wirtschafts- und Verwaltungshauptamt; WVHA). The entire concentration camp system was placed under the authority of the WVHA. The SS owned Sudetenquell GmbH, a mineral water producer in Sudetenland. By 1944, the SS had purchased 75 percent of the mineral water producers in Germany and were intending to acquire a monopoly. Several concentration camps produced building materials such as stone, bricks, and cement for the SS-owned Deutsche Erd- und Steinwerke (German Earth And Stone Works; DEST). In the occupied Eastern territories, the SS acquired a monopoly in brick production by seizing all 300 extant brickworks. The DWB also founded the Ost-Deutsche Baustoffwerke (East German Building Supply Works; GmbH or ODBS) and Deutsche Edelmöbel GmbH (German Noble Furniture). These operated in factories the SS had confiscated from Jews and Poles. The SS owned experimental farms, bakeries, meat packing plants, leather works, clothing and uniform factories, and small arms factories. Under the direction of the WVHA, the SS sold camp labor to various factories at a rate of three to six Reichsmarks per prisoner per day. The SS confiscated and sold the property of concentration camp inmates, confiscated their investment portfolios and their cash, and profited from their dead bodies by selling their hair to make felt and melting down their dental work to obtain gold from