stacks, cleaning cans, lacquering cans, stripping and relabeling cases, receiving canned goods, warehouse janitors, packing in sawdust, over and under wrapping, strapping cases, moving stacks, foreman of warehouse, shipping clerk, label room employees and all other warehouse employees. Blank spaces for special work.

POWER PLANT LABOR will include engineers, foremen, assistants cleaning up boilers and all work in and about the power plant.

BOX-MAKING LABOR will include all labor incidental to the making of boxes, such as receiving shook and empty cases, making boxes, printing boxes, repairing boxes, etc. All box-making labor will be charged to the various sizes of boxes made and will be reported by box size only on the daily labor report.

CAPITAL INVESTMENT LABOR OR "NEW WORK" will include all labor engaged in absolutely new work on real estate, buildings or machinery, such as improvements to real estate, which include new permanent fences, new permanent sidewalks, street work, sewer connections to property lines paid for by the company, deep water wells, etc.; new buildings or new permanent addition to existing buildings, including cannery buildings, power plant buildings, warehouse buildings, cottages, cafeteria buildings, etc.; also all labor engaged in the installation of new machinery and equipment, shaftings, pulleys and hangers, etc., pipe and fittings, electric power and light equipment, new lug boxes, etc. (All repair work to buildings, machinery and lug boxes will be charged to indirect labor.)

Some canners are in the habit of charging the labor of traying off the processed cans at the end of the coolers to the can-stacking department, but the work of the cook room could not end without care being taken of the finished cans. It would seem, therefore, more equitable to charge all work up to the time of delivery to the stacking department to the cook room.

It is also common for canners to charge all the labor of the siruping department to the cook room and of the can-stacking department to the warehouse, but this is wrong in both instances. The cooking or processing does not begin until the cans are filled with fruit and sirup and enter the exhaust

boxes. In the case of the can-stacking department it is quite common to let this work out by contract, the contractor being responsible for all labor as well as for the work (see Can-Stacking Contract), and while it is true that in commercial warehousing the cost of piling cases, or materials, is a warehouse cost, the operations of a canning plant are somewhat different in this respect, as it is necessary to allow the cans to remain on the cooling floor overnight when they must be tested and sorted before going to the warehouse. An independent can-stacking department also simplifies the checking of the operations of both departments.

The Daily Labor Report

The daily labor reports will be made out showing the number of employees in each department and sub-department and the wages paid to them.

The cost per case and the schedule will be figured and entered on the report sheet at the Main Office. The labor report will be made in duplicate, the original to be sent to the main office and the copy retained by the plant. The daily labor report must be very accurate and balance to a cent with the daily payroll so that the amounts as entered weekly in the payroll book will balance to a cent with the weekly totals as shown in the labor distribution book, for the reason that the payroll distribution book must agree with the labor accounts in the general ledger.

The factory operation and efficiency will be checked from the daily labor report and the labor cost will be figured and distributed from the labor distribution book.

The daily labor report will be made out daily including Sundays and holidays. Make in duplicate, send the original to main office, use duplicate for plant record.

To make up report, separate time cards by departments. The various colors will make this easy to do. Total the payroll for each department. The total for all departments should balance with the total payroll for the day. Then take each department-separate the cards into the sub-departments, count the number of cards in each department and enter on the labor report. Then tabulate the wages in each sub-department and enter on labor report.

The number of men employed, the number of women em

ployed, and the wages paid them will be shown separately and combined on the labor report.

The totals of each department will also be entered on the report on the line of the department title. The total of all direct labor and the totals of all labor for the day will also be entered on the report, which will then be approved by the superintendent and forwarded to the main office.

The amount of the make-up for the week to the cutters and canners will be entered at the bottom of the labor report, and should be reported as close up to date as it is possible to do. Also report any and all adjustments of payroll on the labor report as soon as made.

The amounts on the labor report will be entered in the labor distribution books, and it is very important that the labor distribution book be in balance with the payroll and the labor accounts in the general ledger; therefore be very careful to report amounts correctly and fully.

The daily labor report sheet is 101⁄2 by 18 inches in size; the horizontal ruling begins two inches from the top of the sheet.

In this space will be printed the headings: "Daily Labor Report"; "No"; "Plant No."; "Plant At"; "Day" and "Date." The sheet will then be ruled across with horizontal lines one-quarter inch apart to the bottom of sheet, making heavy lines at top for column headings one-half inch apart. Then columns as follows: 134 inches for names of accounts; then four columns each % of an inch wide. Three of these latter columns will be headed as follows: "Women"; "Men"; "Total," and each will be subdivided into "No." and "Wages." The last column will be headed "Labor Cost per 21⁄2 Case" and will be subdivided into "Today" and "Schedule." These rulings and headings will extend to the center of the sheet and will be duplicated on the right half, except that no headings will be required for the last column on the right, as it will not be necessary to figure a labor schedule for the labor shown on this side, as the daily labor on these accounts cannot be applied against the pack of the day the labor accrued. Heavy closing lines following the 65th horizontal line at the bottom will be ruled. On the first line at the top of column one in the left section of the sheet will be printed in heavy type "Direct Labor." Then follow the

divisions of the direct labor and the subdivisions of each division.

Below the closing lines of the departmental labor should be at least six lines ruled across the sheet in which will be printed "Cutters' Make-up for Week Ending. ;"Canners' Make-up for Week Ending "; "Cases Packed No. 22 Basis"; "Cases Packed No. 2 Basis"; "Tons Fruit Received"; "Cases Shipped from Warehouse"; "Cans Stacked in Warehouse"; "Boxes Made," and the last line for signature of superintendent with the word "Approved."

This will make a total of 73 lines on the sheet-65 lines for the labor divisions, 2 lines for the closing of the labor and 6 lines below the closing.

The timekeeper will fill out the amount paid to the canners and cutters for the "make-up" which is required to bring the average pay up to a certain percentage fixed by the Welfare Commission. In states having no regulations of this kind, these items will, of course, be omitted. The timekeeper will then secure the approval of the superintendent to the report and send to the main office to the cost department. The cost accountant will then fill in all other information required, figure the labor per case, write in the schedule, and after checking the entire report for irregularities transfer all information to the labor distribution book.

These labor reports will be found to be among the most valuable reports of the factory. More money can be quickly lost through the careless employment of labor than in any other manner, but the superintendent and the foremen will be very careful in employing labor when they realize the management is keeping a close check on their labor cost. Twenty unnecessary employees could be easily lost in a factory having four hundred employees and, at five dollars a day each, this would be a loss of one hundred dollars per day, and if kept up for one month would amount to a loss of three thousand dollars.

These labor reports should be in the possession of the cost department at the very earliest time possible on the day following the day recorded. A great deal of the good that can be accomplished will be lost by allowing a fault to become cold before the person responsible is called to account.

The Labor Distribution Book

This book must be kept for the use of the financial and cost accounting departments and for general reference. It will be one of the valuable records of the business.

The book should be divided into sections showing the direct labor; fruit room labor; can-stacking labor; indirect labor; warehouse labor; box-making labor; power plant labor; and investment accounts labor.

The sheets to be used for the direct labor section of the book will be ruled on one side to show the direct labor distribution to various departments and on the reverse side will be ruled to show the direct labor distribution to the various varieties.

For distribution to various departments the sheets will be ruled into 20 columns. The headings of these columns will be as follows: Date; preparation; piece rate cutting; hour rate cutting; piece rate canning; hour rate canning; siruping and cook room; and the last column will be for the total direct labor.

Rule 42 date lines across the sheet with every seventh line a heavy blue one to divide the sheet into six weeks. An additional line for the "Total Forward," at the top and at the bottom will make a total of 44 lines on the sheet.

The reverse side of the sheet will be ruled in the same manner, but the headings for the columns will be as follows: Varieties (first line of date column); white cherries; black cherries; Royal Ann cherries; apricots; egg plums; green gage plums; Y. C. peaches; Y. F. peaches; pears; grapes; tomatoes. These headings are given merely as an illustration. They will, of course, vary in various plants. The last column will be for total direct labor, and amounts entered will balance with the totals on the reverse side of sheet. On the line directly under the variety headings can be entered the total pack of each variety reduced to a basis of No. 21⁄2 cans for fruit and No. 2 cans for vegetables.

ment.

At the top of this sheet will be printed the word "Departwhich will indicate the direct labor account to be distributed to the varieties packed. A separate sheet must be used for each department of direct labor. The name of the department will be written or typed in.

The sheets for the indirect labor will be ruled the same as