In those corporations operating more than one plant these reports will be sent in by each plant daily. Either wooden board files or loose leaf books can be used for filing these reports and they should always be filed in numerical order by plants.

The first work of the cost department every morning will be to compile the daily factory operation record sheet from the individual reports sent in.

This record should be printed on a sheet 19 inches wide and 16 inches long. Binding space of two inches at left. Head space of 14 inches at top in which can be printed “Daily Factory Operation Record," "Day,” "Date," "Number" and "Plant," if more than one plant is operated. Sheet is ruled across with 74 lines, five lines to the inch. At the right of the binding margin will be the record of daily pack, 44 inches wide, extending down the sheet and divided into columns 3-inch, 1⁄2-inch, 18-inch, 2-inch, and 34-inch. These columns will be headed "Can Mark," "Grade," "Variety," "Size," "Cans," "Cases." At the bottom of this record will be printed "Pack Today," "Forward," "Total to Date" and "Today's Pack Reduced to 21⁄2 Cans." This record will then record the daily pack by varieties, can mark, grade, and size and the total number of cans and cases of each. Cases extended should be actual and odd cans carried as such. It will also record the total pack of the day, and the total to date, regardless of size, and the day's pack after reducing it to a uniform basis of No. 22 cans for fruits and No. 2 cans for vegetables.

Following this at the right will be another space of 44 inches, in which will be recorded at the top the "Pack by Sizes" showing the number of 1 tall, 2 tall, 21⁄2 and No. 10 cans, and blank spaces for four other sizes to be filled in as used. This record will show the cases of each size packed for the day, the total cases packed to date of each size and the number of cans of each size packed to date. Below this form will be one for recording the production for the day. It will be divided into six columns headed "Variety," the varieties packed being written in; "Pounds Packed," showing the number of pounds of each variety packed; "Total 21⁄2 Cans" for recording the total number of cans reduced to a 21⁄2 basis of each variety; "21⁄2 cans per 100 pounds," for recording the number of 21⁄2 cans secured out of each 100 pounds of fruit; "21⁄2 cases per ton" for recording the number of 21⁄2 cases secured out of each ton of fruit or produce; and "Pounds per Dozen No. 21⁄2 Cases" for recording the number of pounds of fruit or produce required to pack one dozen No. 21⁄2 cans.

Note: In reducing the pack to the unit basis, No. 21⁄2 size is always used for fruit and No. 2 size is always used for vegetables.

Below this form will be the form in which will be recorded the "Percentage of Grades" of the various varieties of fruits packed. This form will be divided into six columns. In column one from left will be written the various grades of fruit, and the heading of each of the remaining five columns will be the various varieties packed and these also will be written in. Each of these five columns will be subdivided into two columns; the heading of one will be "Today" and the heading of the

other will be "Average." The cost accountant takes the pack for the day by grades, reduces each grade to the uniform unit size and figures the percentage of each grade to the total of all grades, entering the results in the columns headed "Today" under each variety. He then enters in the columns headed "Average" the average percentage of the various grades and varieties as packed for the year previous. Such average figures are the percentages of grades packed as determined for the entire season's run. This form should be given nine lines. Following the form for the "Percentage of Grades for Fruits" will be that for recording the "Percentage of Grades for Tomatoes." This form can be divided into two sections, as each section will require but three columns, in the first of which can be either printed or written the grades as follows: Solid pack, extra standards, standards, purée, fish sauce, hot sauce, and catsup. One of the remaining two columns will be for recording the percentage of the grades for the day's run and the other for the average percentage of the year before. This form will require four lines for the grades, allowing four grades, in the first section and three grades in the second.

The next form in this section will be similar to the one just described except that headings and grades will be blank, to be used for any variety that may be packed.

The proper recording of production and percentage of grades packed is very important and the production manager should give these statistics very careful attention each day, as he can readily determine from them whether the fruit is holding up in quality and if the production is going to equal the estimates made in advance of packing, for the green fruit or produce required for the season's pack will be figured on these early estimates.

The last form at the bottom of the sheet in this section will be for recording the labor for the day and will be entered from the labor report already described and sent in by the timekeeping department. This form will be used during the packing season only, and in fact the entire sheet, with the exception of the "Warehouse Record," will be for use only during the season.

The labor record will be divided into four columns, in the first of which will be printed the divisions of the factory labor to correspond with those on the labor report. These will be as follows: Preparation; preparation, piece rate; canning, hour rate; canning, piece rate; siruping; cook room; the total of these being carried forward as the total direct labor. Then fruit room and can stacking; indirect labor; interplant shipments; cafeteria; warehouse; box making and investment labor; the total of all labor balancing with the payroll for the day and requiring a total of 16 lines for the form.

The column following that for the division of labor will be headed "No. Employees" and in this column will be recorded the number of employees working in each department. The labor report will show this in detail but it will be sufficient in this record to combine all employees regardless of sex and record only the total. The next column will be headed "Wages" and will be a record of the total wages paid to

employees in each department. The last column will be headed "Cost Per No. 21⁄2 Case," and will record the cost per case of the labor in each department. This should be figured only for direct labor, as the labor cost in the other labor divisions has no relation to, and would be of no value if figured against, the day's production.

The record of sugar, salt and caustic will follow at the top of the sheet in the last section and will extend to the edge of the sheet. In column one, 11⁄2 inches, will be printed "Total Receipts Forward," "Received Today," "Total Received to Date" and "Amount Shipped," "Total Available," "Used Today" and "Balance on Hand," requiring seven lines.

The next column will be headed "Sugar, 100-pound sacks"; the next will be headed "Salt, 50-pound sacks"; the next "Caustic, Pounds"; each of these columns will be 14 inches wide. The last column will be 3 inches and the heading will be "Lye Peeled." This column will be divided in half and in the first section will be printed "Apricots," "Yellow Clings," "Yellow Frees," "Total, Pounds Lye per Ton," and "Cost of Lye per Ton."

To fill out the record, taking sugar first, enter in the sugar column on the line "Total Receipts Forward" the total as shown on the last report, then the quantity received by the sirup room man during the day, add these together and enter the amount as the "Total Received to Date" (this being the quantity to carry forward to the next report). From the "Total Received to Date" deduct the total shipped to date and the remainder will be the "Quantity Available." From this quantity deduct the amount "Used Today"; the remainder will be the "Balance on Hand" in the hands of the sirup maker. All quantities should be figured in equivalents of 100 pound-sacks.

The same procedure will be used for the salt and caustic record. The quantity-shipped record will be used only by those firms operating more than one plant when transfers are made from one plant to another, which should only be done on regular "Transfer Orders."

The last column in this record will record the quantity in pounds of apricots, yellow cling and yellow free peaches sent through the lye machine, the pounds of caustic used per ton of fruit and the cost of the lye per ton of fruit.

Beneath this record and also extending across the last section of the sheet will be the form for the "Sirup Record." This will require seven lines and will be divided into one column at the left 24 inches wide and this followed by twelve columns each 1⁄2 inch wide. On the first line of the form and in the first column will be printed "Sirup " and below this on the second line "Pounds Sugar per Gallon." On the first line in each of the twelve columns will be printed the various per cents representing the density of the sirups used. Start with 10 and follow with 15, 20, 25, 30, 35, 40, 45, 50, 55, 60, 65. Below these percentage figures on the second line print the quantity of sugar in one gallon of sirup of the density shown. These quantities will be, in the same order as given for the percentage figures, as follows: .867, 1.328, 1.807, 2.306, 2.826, 3.368, 3.934, 4.525, 5.141, 5.783, 6.455, 7.155, read as pounds. In the

column at right print "Sirup on Hand" and below this "Sugar in Sirup, Pounds." To fill in the record, take from the sirup maker's report the number of gallons of sirup of each density on hand at the close of the day's run; multiply this quantity by the pounds of sugar per gallon as given; the result will be the pounds of sugar in each grade of sirup, and the total of these can be written in on the report and circled to show the total quantity of sugar on hand in sirup.

Below this record will be the form recording the "Gain or Loss on Sugar."

This form will be in two parts. The first part of the form will require a space at the left 34 inches wide and 24 inches long having ten lines and divided into two sections, one 2 inches wide and the other 14 inches wide. The heading will be "Pounds of Sugar Actually Used." At the left will be printed "Pounds Mixed to Date"; "Less on Hand in Sirup"; "Total Used to Date"; "Deduct Total Last Report"; "Total Used Today"; "Should Have Used"; "Gain or Loss Today"; "Total Gain or Loss Last Report" and "Total Gain or Loss to Date." In the second column will be recorded the quantities, in pounds, determined for each of these titles. In making up the record the total number of pounds mixed for the day before plus the pounds mixed for the day will be the total pounds mixed to date. Deducting from this the total number of pounds in the sirup on hand as determined by the sirup record will give the total used to date. Deducting from this total the total to date as shown by the record of the day previous will give the total pounds used for the day. The next entry will be the quantity that should have been used as determined by the sugar schedule (to be explained later), and this quantity will be either more or less than the quantity actually used, so the difference will be either a gain or a loss on the schedule for the day. Adding or deducting this quantity from the total gain or loss of the day previous will give the total gain or loss on the schedule to date.

The next section of the sugar record will be for determining the quantity that should have been used by schedule. This form will require a space 54 inches wide and 6 inches long, having 28 lines and divided into 7 columns-the first column, 1⁄2 inch, headed "Size"; the second, 1⁄2 inch, headed "Grade"; the third, 1 inch, headed "Variety"; the fourth, 3/4 of an inch, headed "Cases"; the fifth, 3/4 of an inch, headed "Schedule"; the sixth, 3/4 of an inch, headed "Pounds by Schedule"; the seventh, 1 inch, headed "Pounds to Charge." In this form will be recorded that part of the pack for the day that contains sirup. This will be recorded by size, grade, variety, and cases as indicated by the first four columns. In the "Schedule" column will be entered against each grade and size the number of pounds of sugar as determined by reference to the sugar schedule. The number of cases recorded multiplied by the scheduled quantities will be the amounts to be entered in the column headed Pounds by Schedule" and the total of this column will be the total quantity of sugar that should have been used for the day's pack according to schedule and will be the quantity to be entered in the loss and gain record as "Should Have Used by Schedule." This quantity divided

into the quantity determined as having been actually used and the quotient resulting multiplied by each amount in the "Pounds Used by Schedule" column will give the amounts to be recorded in the last column, headed "Pounds to Charge." These amounts will be accumulated by varieties and totaled for the day and at the close of the season will furnish the figures to be used in charging the sugar to the various varieties of product.

Directly under the form "Pounds Sugar Actually Used" will be the form "Power Plant," using 6 lines and extending to the "Sugar by Schedule" form. The power plant form will be divided into 4 columns in the first of which will be printed "Fuel Oil, Gallons"; "Water, Gallons"; "Electric Power, K. H." and "Gas, Cu. Ft." The three other columns will be headed "Used"; "Per case"; and "Cost per Case." Below this regular form will be room to use 3 lines for "Steam Up"; "Steam Off"; and "Hours Run." This form will be made up from the power plant daily report sent in by the engineer. The amount used per case and the cost per case for the total No. 21⁄2 cases packed for the day will be determined. and entered.

The warehouse record will require the balance of the sheet with the exception of 5 lines at the bottom. This record will have a column at the left 11⁄2 inches wide in which will be printed, under the heading "Wooden Shook": "Shook Received"; "Boxes Made Up"; "Boxes Used"; "Boxes Shipped"; "Shook on Hand"; and under the heading "Fibre Boxes": "Boxes Received"; "Boxes Made Up"; "Boxes Used"; "Boxes Shipped"; and "Boxes on Hand." There will then be 7 columns each 1 inch wide and headed with the usual sizes of boxes used, which, in a fruit cannery, will be No. 1 Tall, No. 2 Tall, No. 21⁄2 and No.6-10. The remaining 3 columns to be left blank for filling in other sizes used. Each of these columns will be subdivided into a column for "Today" and "To Date." This form is easy to follow and when made up will show the quantity of shook of each size received for the day, and the total received to date, and the same information on boxes made up, boxes used, boxes shipped and shook on hand and all of this information for both wooden and fibre boxes.

There are five lines remaining at the bottom of the sheet which can be used to record the "Pounds of Fruit Received," listing each variety received.

This will complete the "Daily Factory Operation Record" and when finished by the cost department should be handed to the general manager together with a typewritten letter from the cost accountant calling attention to anything irregular, any excessive cost, undue loss of sugar, high or low production records and any other matter that should be investigated or corrected.

This form will be an expensive one but will repay its cost many times to any firm that will keep it up. It should be bound in a post binder, end locking, 3-inch posts, and where more than one plant is operated should have index sheets showing the plant numbers.

After the close of the season the cost department will make up a "Consolidated Record" of all plants, using one of the regular sheets for