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the purpose, or if desired a special sheet can be made up for this purpose, though this expense is unnecessary.

The tally sheet received by the cost department from the tally clerk will be turned over to the stock clerk for posting to the stock records as soon as the statistical records have been finished.

In determining the number of cans packed it will be necessary to convert the total pack into a standard unit size. In California it is customary to convert fruits, tomatoes and asparagus into No. 21⁄2 cans and peas and other vegetables into No. 2 cans. When the conversion is made, divide the number of cans of the uniform size by the number of hundreds of pounds of product consumed and carry out to two decimal places and the result will be the number of cans produced out of 100 pounds of green produce.

Illustration: 2,360 No. 21⁄2 cans produced from 3,000 pounds cherries. 2,360÷30=78.67 No. 22 cans per 100 pounds of fruit.

If 100 pounds of fruit is required to pack 78.67 No. 22 cans it will require 100 pounds divided by 78.67 cans or 1.271 pounds of fruit to fill one can and 12 times this or 15.25 pounds of fruit to fill 12 No. 211⁄2 cans. Therefore to determine the number of pounds of fruit required to fill one dozen cans of the uniform size divide 12×100, or 1,200, by the number of cans per 100 pounds.

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12X100÷78.67 15.25. To simplify divide 1,200 by the number of cans per 100 pounds of fruit and the result will be the number of pounds of fruit required to fill one dozen No. 21⁄2 cans.

Then if 100 pounds of fruit is required to fill 78.67 No. 21⁄2 cans, 2,000 pounds, or one ton, of fruit will produce 20X78.67 cans or 1,573.40 cans, and this divided by 24, the number of 22 or 2 cans per case, will be 65.56 cases of No. 21⁄2 or No. 2 cans per ton of fruit.

Therefore to determine the number of cases produced divide the number of cans in one case by 20 and divide the result into the number of cans per 100 pounds of fruit. 24÷20 1.2. 78.67÷ 1.2=65.56 cases per ton.

To simplify: Divide the number of cans per 100 pounds of fruit by 1.2 and the result will be the number of cases produced from one ton of fruit. At the close of the season when all figures of the green-produce receiving clerk have been adjusted by any necessary deductions against, or additions in favor of, the grower or shipper and the total amount of green fruit or produce of each variety consumed in the factory has been finally determined and payment made therefor and the total pack of each variety has been determined by the final inventory taken at the close of the fiscal year, use such corrected figures in making out a corrected "Factory Operation Record" for each plant, and the "Consolidated Record" of all plants should not be made out until these final figures have been definitely determined.

In checking the sirup maker's report it should not be expected that the sugar actually used should be kept balanced with the sugar schedule. Daily variations in quantity are bound to occur, caused by variations in the size of the fruit; the fill of the cans; the working condition of the sirup machines; the errors of the employees in mixing the various grades

of sirup and the filling of cans with the wrong grades of sirup, all of which will cause variations in the quantity consumed and must be taken into account when figuring against the schedule. It is the checking of the schedule, however, that will keep the accidents and the errors down to a minimum and save the company many dollars in the course of a heavy season's run.

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The report rendered by the sirup maker will cover the sugar, salt and empty sacks, and in those plants using them spices and vinegar. Where but a single plant is operated this report will be 81⁄2 by 11 inches in size. The heading will be "Sirup Maker's Report." At the top will be the and salt form requiring 134 by 81⁄2 inches, divided in the center, the left half for the sugar report and the right half for the salt report. Each of these sections will be divided into 4 columns and the form will require 4 lines. In the first column of each section will be printed "Brought Forward," "Today" and "Total Forward." The headings of each of the other three columns in each section will be "Sacks Received," "Sacks Used" and "On Hand." To fill out the report the totals of the last report will be brought forward and entered under the proper heading. The sacks received for the day added to the number brought forward will be the total received by the sirup maker to date; the number used for the day added to the number used as brought forward will be the total number used to date; and the number on hand brought forward plus the number received and less the number used will be the number of sacks on hand to be carried forward to the next report. The quantity shown under "Total Forward Received" less that shown under "Total Forward Used" will balance with that under "Total Forward on Hand."

The empty sack record will be below the sugar record and will occupy the same space and be divided into two sections one for the inside sacks and the other for the outside sacks. Each section will be divided into three columns. In the first of these columns will be printed "Brought Forward," "Delivered Today" and "Total Forward." The other two columns will be headed "No. Delivered" and "Delivered To.' The record when complete will show the total deliveries of both inside and outside sacks and to whom the deliveries were made. The quantity delivered deducted from the quantity used should be the quantity available for sale.

Below the empty sack record will be the form for the sirup report. This form will require 6 lines and will be a duplicate of the form used on the daily factory operation record already described. It is not necessary that this record should show the quantity carried over or made up for the day. The less clerical work required of factory employees the more accurate will their reports be.

A form for "Spices Used" can follow the sirup record if desired and will occupy the balance of the sheet. It will be divided into columns headed "Variety"; "Pounds Used Today"; "Used In"; "Production" and this column subdivided into "Sizes" and "Cases"; and the last column for "Remarks." These columns will record the kind of spices used; the quantity used for the day; the product it was used in; the size of the

containers of the product and the number of cases packed. This will give a complete record for costs of all spices used.

In those organizations operating several plants the sugar and salt record should have an additional column headed "Shipments" and this should be subdivided into "Pounds" and "Consignee" to record the shipments made to other plants. In this case it will be better to have the two reports separated and extend each the full width of the sheet.

No provision is made for the spice record on the "Daily Operation Record" sheet, but it can be incorporated in this form by making the sheet a trifle larger.

Use the following table for figuring the quantity of sugar in the sirup as reported by the sirup maker:

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There is no chemical difference between a high-grade granulated sugar made from sugar cane and one made from sugar beets, though canners have been taught that there is a difference in favor of cane sugar and pay a premium of from 10 to 20 cents per hundred pounds for it. Some of the best packers make no discrimination now except on the basis of price.

To determine the quantity of sugar in the pack by schedule use the schedule of sugar for the various varieties. This schedule includes the manufacturing waste. In using these figures it might be well to make actual tests in the factory, for the amount used will vary slightly according to the quality of the fruit. The following tables for the various sizes and varieties are pounds per case:

SCHEDULE FOR SUGAR PER CASE, VARIETIES AND GRADES

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Note: Apricots lye peeled will require heavier sirup than the above table allows for regular pack. Raise the sirup one grade for lye peeled.

The table for strawberries is based on a heavier sirup than is usually used.

The adjustment between the sugar schedule and the actual quantity used and the apportionment of the actual quantity used to the varieties of product must be done daily and not at the end of the season as is done by some cost accountants. By making the adjustment at the end of the season the loss or gain will be evenly distributed to all varieties, whereas the loss or gain may be heaviest on the schedule of one or two varieties and those schedules should stand the heaviest adjustment and not the ones that run close. When the adjustment is made daily a fairly accurate apportionment can be made, as it is sometimes possible to determine which variety is losing or gaining when several varieties are being run on the same day. This of course cannot be done where several plants are being operated and the cost department is not at any of them.

Regular reports will be made of all sugar used in products other than fruit such as is used in the manufacture of sweet brine for peas, and that used in the manufacture of jams, jellies, catsup and other tomato products. The quantity used each day should be closely checked with the formula and the production, but this will be very simple in comparison to the checking of the sirups used in the production of fruits.

The per cent of the sirup as it is manufactured and filled into the cans is the basis for figuring the cost of the sugar. The cost department will pay no attention to the concentration of the sirup during processing, for though such concentration seriously affects the "cut-out" of sirup it has no relation to the quantity of sugar that actually goes into the can except that the sirup maker will be guided by the concentration or "cut-out" test in regulating the density of the ingoing sirup to produce the necessary "cut out" demanded by the trade.

By "Cut Out" is meant the decrease in concentration of the sirup after the fruit has been processed.

The loss due to such concentration varies greatly with the different varieties and also with fruits of the same varieties grown under varying conditions. The loss by concentration is due to the breaking down of the fruit cells during processing and the blending of the sugar in the fruit with that in the sirup. Fruits of a high acid content require much heavier sirups than do fruits of a low acid content because the loss by concentration of the sirup is heaviest with those fruits having a high per cent of acid content. For this reason apricots, peaches and plums require a much heavier sirup than do pears, grapes and cherries.

The buyers of canned fruit usually know very little of the manufacturing principles of the business. The per cent of sirup put into the cans means but little to them, as they test the sirup for its "cut-out" and grade it accordingly.

Use the Balling saccharometer in testing the percentage of sugar in the sirup; 40 per cent sirup means 40 per cent sugar and 60 per cent water by weight.

When the cost department discovers a very heavy loss or gain in any day's run of sugar an immediate investigation to determine the cause should be made before it is too late to remedy the fault. Never allow reports to get cold before checking them for errors.

The Lye Report. The man in charge of the lye peeling machines

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