those for the direct labor. The headings will be the divisions of indirect labor as already given, the last column for the total of the indirect labor and the blank columns for emergency.

The miscellaneous labor sheets will cover fruit room labor; can-stacking labor; power plant labor, each of which will have one column, and box-making labor, which will have one column for each of the following sizes of boxes: 1 tall, 2 tall, 22, 6/10, and four blank columns for other sizes, with the "Total" column following; making a total of fourteen columns with the date column and leaving six blank for emergency.

The investment labor sheets will also be ruled in the same manner. The headings will be the date column and one column for each of the eleven subdivisions already listed and a total column, which will leave seven blank columns.

The cost department will post the entries made by the timekeeper on the daily labor report to the labor distribution book and distribute the labor to the various varieties packed, posting the results to the proper sheets in the distribution book. (See Costs.)

Timekeeping and Time Cards

The most convenient day for paying off the employees is Wednesday. This will give the timekeeper all of Monday and Tuesday in which to make up his payrolls and will permit of payment for a straight calendar week from Sunday to Saturday inclusive.

In a California factory packing 350,000 cases, the timekeeper will require the services of two good assistants in addition to the assistance given by the night watchman, in order to get through the work during the season and make up all reports and records incidental to his office and required by law.

The office should be equipped with an adding machine, a calculating machine, two check protectors, and a clock time stamp. It is sometimes the custom to make arrangements with the bank to make out and sign all payroll checks, in which case the timekeeping department is relieved of this burdensome duty. The bank also becomes responsible for errors. When the checks are ready they are sent to the timekeeper, who simply hands them out to the employees.

Every person whose pay is charged against the operations of the plant should receive his pay through the timekeeping office and not through the general office. The pay of those employees who receive a monthly salary, such as the superintendent and foremen, should be figured every day in the distribution of the payroll; otherwise the daily labor cost will not be correct.

To figure the daily pay of an employee on monthly salary, multiply the monthly salary by twelve to determine the yearly salary and divide this by 365 for the daily salary. If there is a remainder divide it by 52 and add the amount to one day's salary. This will give the amount of the salary to charge for Sunday.

Illustration: Salary is $150 per month. $150x12=$1,800 per year 365-$4.93 per day, but there is 55 cents remaining. This divided by 52 gives one cent. Adding this to $4.93 gives $4.94. This gives $4.93 to be charged on week days and $4.94 to be charged on Sunday.

To prove back: Take 365 days and deduct 52 Sundays. Result 313 week days and 52 Sundays in one year.

=

$4.93×313=$1,543.09. $4.94×52=$256.88. $1,543.09+ $256.88 $1,799.97 or three cents short of a full year's salary which can be included in the pay for the last day of the year.

Table for Figuring Monthly Salaries

To figure the weekly salary, multiply the week day salary by six and add the Sunday salary. If the weekly salary is then multiplied by 52 weeks it will be necessary to add one week day's salary to the product to arrive at the yearly salary, for 52×7=364 days, or one day short of a full year.

It will be necessary at the close of the year to close the payroll on the last day of the year regardless of the day of the week.

Tables for figuring time can be easily made up or they can be purchased at any office supply house.

When employees are paid by check and a complete check record is desired it will be necessary in all cases where employees quit or are discharged to make out a check for the amount due. This check will not be signed by the company but will be endorsed by the employee being paid off, and the superintendent or bookkeeper of the plant will cash all such checks issued for the employee and include the amounts in the petty cash reports to the main office. The accounting department will charge the total of the payroll from the labor distribution book and will charge the amounts shown in the petty cash reports, which will be accompanied by the endorsed checks, to "Suspense." The enclosed endorsed checks will then be signed by the proper authorized persons and deposited as cash received crediting "Suspense," which I will then be balanced.

Identification Cards

All employees when engaged are given an identification card which is printed on a regular blank shipping tag with

reinforced hole.

The employee's name and address are written on this card and numbers ranging from 1 to 52 consecutively are printed in small squares at the bottom. When the employee calls for his, or her, pay the identification card must be presented to the timekeeper, who punches the number corresponding to the number of the week in the year for which the pay was earned. This acts as a receipt for the amount paid and prevents argument later.

Time Cards

The time cards, with the exception of the two piece-rate cards, should be 234 by 81⁄2 inches in size and the piece-rate

cards should be 3 by 15 inches in size. The smaller the cards the better, as the employees keep them during the day and they will keep a small card in better shape than a larger one.

There will be a card for each of the following labor divisions of the plant: Preparation; preparation-piece-work; canning — hour work; canning-piece work; siruping; cook room; fruit room; can stacking; indirect labor; warehouse labor; power plant; box making; and investment labor.

The cards of each department will be of a different color printed on light cardboard. The colors will make it very easy to pick out the cards of any department.

With the exception of the piece-rate cards and the boxmaking card, each one will have printed along the top margin spaces 3% by 3/4 of an inch in size in which will be printed the divisions of the department as already given. Along the bottom of the card will be a double row of spaces 36 by 516 inch in size. The top row of these spaces will be for the morning hours and the bottom row will be for the afternoon and night hours. Print A. M. and P. M. in the first spaces at the left. Then the hours starting with 5 for the A. M. and following with a small 1, 2, 3, and then 6, which will represent 5 A. M., 5:15 A. M., 5:30 A. M., 6 A. M. and continue this up to 12:45 M. Then go to the lower row of spaces and starting with 1 continue up to 11 P. M., leaving one blank space for extra time if needed. To the left and directly over these hour spaces print in spaces for the names of the days of the week. In the center space which remains at the right print "No.. for the employee's number. Below this print "Name. for the employee's name. At the right of the center space print as follows". Hours at Amt..

three times one under another. Underscore these and follow with "________Total. "This will be for the record of hours worked regular time, overtime, and double time, and the total hours and total amount earned. In the center of the space will be room to print in heavy type the name of the department and under this in small black-face type the name of the firm.

The box-making card will be the same size as those described. The employee's name and number will be at the top to the left. "Boxes" and the company name will be in the center of the top space, which will be 7% of an inch wide

across the entire card. Below this will be 5 lines ruled across the card about one-quarter of an inch apart. These lines will be divided into 11 columns. In the top space of the first column will be printed the word "Size" and in the spaces across the top will be printed the sizes of the boxes usually used, such as 1 tall, 2 veg., 22, 6/10 etc., leaving about four spaces blank to be written in and the last column to be headed "Total." In the first column under the word "Size" print in order in the line spaces the words "Hours or Number"; "Rate"; "Amount" and leave all other spaces blank. This will give the space to record the number of hours to be charged to each size box made or the number of boxes of each size made, as the case may be; the rate to be paid for making the boxes of each size or the rate by the hour for the labor on each size, as the case may be, and the amount to be charged against each size box made with the totals extended to the last column. Below this information, rule a line across the card one-quarter of an inch below the last line already completed and space this off into 11 spaces of the same size as those above. Starting at the left print in these spaces the names of the days of the week, starting with Sunday. Then in the four spaces remaining print the divisions of labor for the box-making department. Below this, to the bottom of the card will be the hour spaces, which will be the same as those on the other cards. The investment labor card should have the spaces at the top extend slightly lower so that an additional space can be left in which to write in the hours to be charged against each division of the card. The total earnings can then be distributed by the timekeeper as he makes up the labor report.

The piece rate cards to be used in the preparation and the canning departments are self-computing. The size of the cards is 3 by 15 inches.

The preparation piece-rate card has a small margin ruled across the left end in which is printed the name of the firm and "Preparation Card." Across the top of the card is ruled the hour, starting from 5 and running up to 12 midnight by the quarter hour. This will still leave room to print in the names of the days of the week in this line. Now divide the card into three sections across from left to right. Section one at the left will be 77% inches followed by a space of one