THE SHOP-ORDER SYSTEM OF ACCOUNTS. 333 



pendence of these units of record, which, like that of the printer's 

 type, adapts them to an immense variety of uses. I have tried 

 them in every supposable case of the affairs of an arsenal, tram- 

 meled by all the precautions imposed by a most jealous audit, 

 and have yet to find a case in which they fail. 



x. 



APPLICATION. 



The data for an illustrative case are derived from the analysis 

 of the expenses of an hypothetical stove foundry, which for the 

 past two years has been the subject of discussion by the National 

 Association of Stove Manufacturers.* 



It had been estimated by one of the most experienced mem- 

 bers of that association that the gross annual expenses of a 

 foundry, capable of turning out about 3,000 tons of a fair assort- 

 ment of stoves per annum, were about $321,000, divided as 

 follows : 



LABOR. 



Per ton Per 3,000 tons. 



Molding $24 oo $72,000 oo 



Mounting 800 24,00000 



Pattern making 145 4,35000 



Pattern fitting and repairs I 50 4, 500 oo 



Pattern molding 25 75000 



Carpenters 125 3,750 oo 



Cupola-men, breaking iron, etc 75 2,250 oo 



Cleaning and piling 2 oo 6,000 oo 



Engineer 30 90000 



Shipping I oo 3.000 oo 



General labor 2 oo 6,000 oo 



Watchman 25 75000 



Foreman, molding and melting 50 1,50000 



Clerks 5 1,50000 



Trucking 75 2,25000 



Miscellaneous and pilferings 50 1,50000 



$45 oo $135,000 oo 



* It is fully analyzed in the New York Metal Worker, February 6, and in the 

 Chicago Artisan of February 6 and 13, 1886. 



