THE SHOP-ORDER SYSTEM OF ACCOUNTS. 337 



Combining Tables I. and II., we find the following total indi- 

 rect charges : 



TABLE III. 



TOTAL INDIRECT CHARGES PER ANNUM PER DEPARTMENT. 



Expenses for shipping (labor and material), warehousemen, 

 cartage, watchman, freight, and pilfering, transferred from the 

 foundry data, increased the sales' account to $75,405, which is 

 about 30 per cent, of the balance of $245,595 devoted to man- 

 ufacturing. 



For the present we set aside the direct expenses and seek 

 how best to apportion the indirect expenses among them. This 

 we do by distributing the most general charges among those 

 less so, until the cost factor for each department is obtained, as 

 follows : 



We first take the total general foundry expenses, $19,315, from 

 Table III., and divide them among I, 2, 3, 4, according to the 

 total days' work done in each department, as follows : 



TABLE IV. 



DISTRIBUTION OF GENERAL FOUNDRY EXPENSES AMONG DEPARTMENTS. 



22 



