538 



SCIENCE 



[Vol. LVI, No. 1454 



methods of analysis, the necessity of preparing 

 the apparatus for the work, the difierenes in 

 wages and the necessity for accuracy and not 

 speed. The latter ca-se appears -when there 

 is a legal matter involved and several repeat 

 tests are made. 



The costs are primarily based on the pro- 

 ductive amount. Between the period when a 

 worker starts his job and when he finishes it 

 his time is estimated and placed on a card. 

 Each day he completes a Daily Time Eepoi-t, 

 filling in the laboratory number, work done 

 and the estimated time required. It is im- 

 possible to accurately determine the amount of 

 time spent on the job, as from start to finish. 

 The rea.son. for this being the munber of jobs 

 a worker can do at one time, namely, start 

 one and get that job in a condition where it 

 will work while he is away from it, in the mean- 

 time, start another, watching both at the same 

 time. 



After the worker fills in his card it is ap- 

 proved by the man in charge and sent to the 

 accounting department daily. The department 

 chiefs and assistants are given cards which 

 permit them to record their time from start to 

 finish. The nature of ithsiir work, which con- 

 sists mainly in consultation work, pemnits a re- 

 cording of their time accurately. 



The time cards of both the workers and chiefs 

 are then summarized by the addition of the per 

 Ihour Bate, and the amounts chaigeable to any 

 particular job are entered on a cost-ledger card. 



The productive amount as shown on the cost 

 ledger card is increased by its proportionate 

 share of the overhead as determined by the dis- 

 tribution of overhead. Materials used are so 

 small in comparison with the other factors that 

 to determine the amount used on each job 

 would cost more than the results would war- 

 rant. The total amount of materials used, as 

 determined by a check against the inventory 

 on the yearly basis, is charged directly into 

 the overhead. 



In the beginning it is necessary to appraise 

 the inventory as accurately as possible, also 

 the location of the various items as to depart- 

 ments. The space occupied by each depart- 

 ment must be known so as to properly dis- 

 tribute the rent charges. The question of in- 



surance can be distributed according to its risk, 

 «'. e., fire — on the basis of the inventory. 



The value of this work is evidenced in more 

 than one direction. It presents a basis for 

 setting a figure for a fair price for analytical 

 and consulting work, a cheek on the comparison 

 of costs so as to ^uote on large amounts of 

 tests (viz., more ithan one at a itime), keep a 

 close watch on the speed and efficiency of the 

 various workers, determine the value of un- 

 finished work, have a complete record at all 

 times of the costs of promotion of prospeetives, 

 a perisetual record of the costs on contracts, 

 and the value of the various kinds of income 

 and their cost. 



The difference in keeping these costs in a 

 laboratory is apparent within two to three 

 months after the installation. The operation 

 of these records does not require any large 

 force to keep it running and the time in pre- 

 paring the cards by the employes does not in 

 any way interfere with their regular work. 

 Fred W. Feuerbacher 



QUOTATIONS 



PROTECTING SCIENTIFIC RESEARCH AT 

 THE POLLS 



At the polls in November, in California, 

 Colorado and Washington, scientific medicine 

 will be tried at the bar of public opinion. The 

 verdict will depend in part on 'public knowl- 

 edge of the attainments and conduct of physi- 

 cians in the past. The true physician, as attor- 

 ney for the defense, will be aetively campaign- 

 ing against the antis of all binds, and he will 

 be especially active on election day, when the 

 case goes to the jury. 



In Colorado and in California, the people 

 will decide by popular vote whether medical 

 research involving the use of living animals 

 shall be prevented. The antiviviseotionists in 

 these states, mistrusting or despising their 

 legislatures, are seeking, through the initiative, 

 to bring about the enactment of such measures 

 by playing on the ignorance and the emotions 

 of the people. No properly informed person 

 can vote in favor of 'the antiviviseetionist 

 measures proposed. 



In Washington, the contest is being fought 



