52 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. 
Rental paid for use of equipment on State highway work during the year 1917, by 
contract. 
Air compressor drill outfits while necessarily on site of work, per day $3. 00 
Crusher, including screens and bins, per day 8. 00 
Concrete mixer and labor, per cubic yard of concrete 60-1. 72 
Grader while necessarily on site of work, per day 15. 00 
Steam roller, per linear foot of roadway rolled .06 
Steam shovel while necessarily on site of work, per day 20. 00 
Small tools, such, as lanterns, rubber boots, axes, hammers, drills, 
bars, plows, harrows, picks, shovels, wheelbarrows, and of like 
character, were included in the unit prices paid for completed work. 
The work was done by a contractor who was paid a fixed amount for 
units of work completed. All materials used were paid for by the 
State. The contractor furnished coal, oil, repairs, etc., for his 
equipment at the rentals quoted. 
Rental paid for use of equipment on State highway work, season of 1917; work done by 
State forces, equipment owned by towns and individuals. 
Boilers, about 25 horsepower, per day $5. 00 
Crusher, screens, bins, and engine, per day 10. 00 
Heater (for stone) and engine, per day 5. 00 
Mixer and steam engine, per day 5. 00 
Water cart, per day 50 
Truck, 3-ton capacity, driver, fuel, repairs, and all supplies necessary, per day. . 18. 00 
Fuel, lubricant, and repairs furnished by State. 
REFERENCES. 
The authors acknowledge their indebtedness to the following 
sources of information: 
The cost-account systems of the following State highway departments: Arizona, 
Illinois, Maryland, Oregon, Pennsylvania, and Wisconsin; "Efficient Cost Keeping," 
by E. St. Elmo Lewis; "Efficiency," by Harrington Emerson; "Cost Data," by 
H. P. Gillette; "Cost-Keeping and Scientific Management," by H. A. Evans; "Cost 
Records for Executives as a Means of Plant Control," by B. A. Franklin; "Cost 
Accounting and Management Engineering," by H. P. Gillette and R. P. Dana; "Cost 
Accounts," by L. W. Hawkins; "Psychology and Industrial Efficiency," by Hugo 
Munsterberg; "Cost Accounts," by J. L. Nicholson; "The Principles of Scientific 
Management," by Frederick W. Taylor; "Cost Accounting," by J. R. Wildman; 
"Modern Accounting," by H. R. Hatfield; "The Handbook of Municipal Account- 
ing," by the Bureau of Municipal Research; The Cost-Accounting System of the 
Ontario Highway Department; the Cost-Accounting System used by the Bureau of 
Public Works of the Philippine Islands; an article on "Cost Accounting," by Capt. 
Godfrey, and the subsequent discussions on the subject in the Army Engineers' 
Magazine; "Memoirs of Army Engineers; " and in addition the Study of Cost-Account- 
ing Systems in use in many counties, cities, and towns in the United States, and the 
chapter on "Cost Finding" in Volume XI of the Alexander Hamilton Institute, and 
the Transactions of the American Society of Civil Engineers. 
