foronco does it rnahe to the chief onginoor to roview that 

 wor 1 : and. chech the other follow. If it should liar;- on tl;at the 

 chiof eniii-3or should Irnow aboivj that littlo industry, it 

 would "bo well enough to sond it to liiu, but most of our re- 

 ports go to him later and sta3^ there. So we want to ot that 

 dcn/n to tho minimum <~viid that is what I refar to 1)3" red te/oo. 

 It is the unn.ocessai'V infornation to _".'00'_.lQ v/ho do not' need 

 to Izno-.:, and -.rhoso mind T/oiilc bo freor if the^r did not Imow. 



Y: 



In studying the off icio:iC3? of our v/orlr, we find 



v/o must know something about oosts to carry on a number of 

 closely related lines of noxv, and -:o are trjinp- to devise 

 a system that will disclose to us the things we wish to loaow 

 about our worl:* The Creator part .v-f our coct consists of 

 labor charges and v/e begin of course with the labor done 

 largely by the ranerrj on the forests. ".Then wo corjo to tho 

 problem of overhead o:r once, \ve have no system that will 

 satisfy us at all. In fact, we haven't f; oriel a method of 

 attaching the problem. Our overhead expense consists of a 

 ^ood many difforent elemontc. 7e havo supervision, salaries 

 and 7/0 have miscellaneous e::pencos t/^vj cannot be fastened 

 to air-' line oi '.orh, c.nd \-a also have a rrec.t deal of time 

 spent b3. r the rangers in miscellaneous activities necosrjc.ry 

 on ace oil" t of all t'-.e lines o wor 1 : ac c, whole, but cannot be 

 fastened director to any one. So far, all we have done is 

 toT0D-rat6, cliar^iiv: a ro*>ortion of t"-e overhead e:r;ense of 



