A suitable form for the employe's daily report is shown in Fig. 12. This report is divided for a record of the different classes of work performed. All work is recorded by number, that is, if the work is folding circular _No. 518_, that number is placed in the first column opposite _folding_. The center column is for the name of the department; as a rule, the form number indicates the name of the department, but sometimes the same form is used by several departments. In the columns next following, the clerk enters the number of pieces handled and the time taken. The extension columns, showing rate and amount, are filled in by the head of the department. From these reports, the pay-roll is made up. All of this work can be handled on a piece-rate basis, and most large concerns find this the most economical basis. The rate must necessarily be varied to suit local conditions, and should be high enough that by doing a full day's work a clerk will earn something more than the standard day wage. For example, a girl will address from 1000 to 1500 envelopes, or fill in addresses on the same number of form letters, in a day of eight hours, the average being--say 1200. In different cities the accepted wage standard for the class of help required in this work varies from $5.00 to $7.00 a week. Where the $5.00 rate prevails, a piece rate of 90 cents a thousand is equitable; a girl who maintains an average of 1200 a day for five and one-half days (the usual time required in an office) will earn $5.94 with a chance to earn still more if she can increase her speed. The extra ninety-four cents is an inducement to at least equal the average; without it, she would probably drop to 1000 or less. While her wage has been increased, the cost has been lowered. =Daily Mail Report.= That the information may be in convenient form for statistical purposes and for making final reports, there should be a daily mail report. This report should be a complete record of everything mailed, showing the number of pieces and the rate of postage for each. A form for such a report is shown in Fig. 13. This report is divided for a record of regular mail-letters, circulars, and catalogs--and merchandise. The latter is not required in all cases, but is very important for a concern doing a mail-order business in small articles which can be sent by mail. [Illustration: Fig. 13. Form for a Daily Mail Report] [Illustration: Fig. 14. Stamp Identification]