3 io PROPOSED SYSTEM. 



yard than for work in a varnish room, say heated by steam, in 

 the same establishment. Expenses which cannot be assigned 

 must go into a miscellaneous account, to be distributed among 

 other standing orders according to circumstances. 



Having thus determined the estimated cost of the fixed charges 

 in each department for the current year, should a sudden increase 

 in work permit the employment of additional labor without in- 

 creasing the plant, we may readily determine how far our charge 

 for shop expenses may be reduced ; for the divisor being increased 

 while the dividend remains approximately the same, the quotient 

 will be less. This will show how far work may be profitably 

 " rushed." 



Portions of this book especially relating to private workshops : 



Chapters II; III; IV; VI, 57-65 ; 70-75; VII; VIII; IX; 

 XI ; XII ; XIII, 168-179 ; XIV, 243-249, 260, 261 ; XV, 266- 

 282, 289-299, 306-308. 



