HIGHWAY COST KEEPING. 
31 
some simple system of cost keeping such as is outlined herein, which 
could be used both as an aid to present efficiency and as a complete 
report of the ability of the officials in charge to get the most for the 
public funds. 
For the purpose of presenting in concise form the costs and also to 
show the progress being made during the period of construction the 
form shown on page 36, u Report of Progress and Cost/' is suggested. 
The costs which comprise this report may be compiled from daily 
reports. Such compilation may be made from day to day on a form 
similar to the one shown on page 37. Where the cost data are derived 
in greater detail than is provided for by this form, the "Cost Com- 
pilation Form" may be arranged in several sheets. 
70 
60 
B 
O 
I 40 
10 

/ 
ESTIMATED COST 
/ 
/ 
Very 
hot 
^_ 
ACTUA/ ~ 
ST 
JUNE 
1 2 3 A 
6 1 
8 9 10 II 12 13 14 li 
»'y«. 
< 
\*uai 
yc 
IW 
H 
Fig. 6.— Graph showing estimated and actual costs. 
The " Final Cost Summary" shown on page 38 is for the purpose 
of bringing together all expenditures involved and all units of work 
done, and to show unit costs, total cost of parts, per cent of cost by 
parts, and total cost of the entire improvement. 
The daily time and cost record of foreman Waugh's crew (fig. 7) 
shows : 
86 hours labor on code 23-34 (laying base course) $35. 44 
14 hours labor on code 11-59 (shaping shoulders) 5. 77 
14 hours labor on code 20-59 (shaping sub-grade) 5.77 
28 hours labor on code 23-12 (crushing base course) 11. 52 
10 hours labor, 1 hour team hire on code 23-56 (rolling base course) 15. 05 
115 hours team hire on code 23-31 (hauling base course) 92. 00 
The daily record of materials and supplies (fig. 8) shows: 
Expenditures for 87 cubic yards fired stone on code 23-34 (laying base course). $21. 75 
One quarter ton coal on code 23-56 (rolling base course) 1. 00 
