THE SHOP-ORDER SYSTEM OF ACCOUNTS. 353 



question and put these expenses with the cost of labor. But I 

 distribute it according to the actual number of days' work irre- 

 spective of their cost. Poor labor costs more to watch it than 

 dear labor. But if you attempted to divide your incidental 

 expenses according to the cost of labor, the difference would be 

 the other way. You would have to charge more for dear labor 

 than for cheap labor. 



As to Home Rule in the departments, that would be a ques- 

 tion of locality. It is not necessary that everything should be 

 run from the centralized power. 



