CONVICT LABOR FOE BOAD WORK. 41 
above in the total column will give the amount of food which should 
be on hand at the end of the month. An inventory then is to be 
taken and the amount actually on hand entered in the space pro- 
vided. This amount may differ from that which should be on hand 
according to the record of daily distribution on account of cumulative 
errors in weighing and loss in weight by drying of the stock during 
the month. Whatever the difference indicated, it should be added 
to the total amount wasted and the result should be divided in pro- 
portion to the total amounts issued to convicts and officers and used 
to adjust those totals, the results being entered in the space pro- 
vided. If the food used during the month has been purchased at 
more than one unit cost, the separate unit costs should be weighted 
in proportion to the amounts purchased at each cost and the result 
should be entered as the average unit cost in the space provided, 
and in case food of different quality is bought for convicts and officers, 
respectively, two spaces are provided for the entry of the two average 
unit costs. The final process in preparing the item sheet is to deter- 
mine the total cost of the food item used during the month by con- 
victs and officers by multiplying the amounts used by the average 
unit costs. The space for "Remarks" is added for the explanation 
of irregularities and for furnishing the specific information required 
by the note printed on the report. 
The summary sheet, Form No. 6, is to be used for the daily 
entry of the numbers of convicts and officers fed. At the end 
of the month the total number of visitor-food days may be added 
and the record of the number of food days will be complete. The 
other section of the report is to be used at the end of the month 
for summarizing the total quantities and total costs of food as taken 
from the various item sheets. By dividing the total cost of the con- 
victs' food by the total number of convict-food days the daily cost 
of food per convict is obtained, and space is provided for the entry 
of the result. Similarly, the unit cost of officers' food is obtained by 
dividing the total cost by the total of officer-food days plus the 
number of visitor-food days. 
REPORT OF SERVICES AND SUPPLIES OTHER THAN FOOD. 
The report of services and supplies other than food (Form No. 7) 
is designed to supplement the ration report and complete the record 
of maintenance costs. To accomplish this, an account should first be 
opened to each of the recognized elements of cost. Then one of Form 
No. 7 should be used for the monthly report of all articles and serv- 
ices purchased under each account. Thus, if articles or services are 
purchased under all ten of the accounts which the form is designed to 
cover, the monthly report would be composed of ten sheets of the 
form, one for each account. In order to reduce the cost under a given 
