On receipt of the individual reports, the chief stenographer should make up a weekly report of the work of the entire division. The object of the report is primarily to show the amount to be charged to each department for stenographic work, but may also show the cost of each stenographer. The form shown in Fig. 7 provides for a complete report. The work of each stenographer for each day of the week is distributed among the several departments, showing the number of hours worked, the number of letters written, and the cost. A record for five departments with six stenographers is provided for in the form shown. The footings of the columns show the total cost to the departments and the total column at the right, which is an extension of daily costs, shows the total cost for each stenographer. The footing of the total column, and the cross-footing of the departmental columns, must agree and exactly equal the amount of the pay-roll of the stenographic division. [Illustration: THE "IN-MAIL" DEPARTMENT WHERE 10,000 LETTERS ARE RECEIVED DAILY AND SORTED FOR DISTRIBUTION AND ATTENTION The Larkin Co., Buffalo, N. Y.] [Illustration: Fig. 7. Departmental Distribution of Work of Stenographic Division] One valuable comparison shown by this report is the cost to handle the work of one department or correspondent, when different stenographers are used. The comparison must be based on the letters of one correspondent, because, while they are not likely to vary materially, there is a marked difference in the length of the letters written by different correspondents; also, the dictation of some correspondents is much more easy to take than others. The form shown should be loose-leaf, and made in duplicate. One copy goes to the comptroller and one is kept by the chief stenographer. The size can be increased to accommodate a large number of departments or stenographers, but rather than use a sheet that is bulky, it is better to use more than one sheet. To provide for a monthly distribution of costs, these reports should be closed on the last day of the month, regardless of the day of the week. =Hints for Stenographers. Telegrams.= When a telegram is sent, it is safe to assume that its object is to secure quick action; otherwise a letter would serve the purpose. Telegrams should, therefore, be transcribed and dispatched immediately, regardless of any other work that may be on the machine.