oach line of worh to the whole of tho direct charges, 7e do 

 not xnx.7 that that is all rirht and tho only othor S3rstem 

 wo have "boon able to thinx o:: is to attempt to distribute 

 on the baci of the ludQTnent of ono :r.n or groups of men, 

 distribute tho overhead oiixonse to tho different linos of 

 wor'x, There is no v/ay o:Z aecer^ainiiv or being sure that 

 that would "be cloaror the:a the othor raothod. 



Thct same problem has come up a great many times - 

 how to fi:.id a ;TO =ortion botv/eon freight and pass on^er, "be- 

 tween locouotivo repairs and othor operations. 2he only 

 schoue that' I Imov; of, \/?iio:.-. has been -.;oi % ?.:ocl out siio cess fully 

 \7as just simply the pro; ore ion on a percentage basic, Sven 

 .hat plan of course would not vorlr out if for some particu- 

 lar reason you had excessively hi^'h overhead charge v, r itli low 

 porceiit:,{;o of ;^rotec'J Ion, Dvon '-lien you would have to 

 chan,:;c. I thin]: it is fair to sa3r that the need for su- 

 pervision is al./ays in direct proportion to the expenditure 

 and if j'ic.t is true it mus-G necesr;ari3;' follow that this is 

 a fair T ./ay to distribute tho overhead charge, ".'e pay salar- 

 ies on that basic, V/o pa3^ s:.la:,ies for men to supervise in 

 direct proportion of the ai-iou^t of expenditure^ they have to 

 mal:e or rovonues they taxe in, man xho supervises ^1000 a 

 month is not entitled to as much salary as a man who super- 

 vises 01,000,000, 



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