22. In preparing a summary of administrative expense, distributed by departments, on what basis would you distribute the item of insurance on office furniture and fixtures? 23. Prepare a profit and loss statement (using your own figures) showing profits earned by each of four departments. 24. On what basis have you distributed administrative expense in the above statement? INDEX INDEX A Addressing machines 321 Addressograph 323 Administrative and industrial organization 11-59 chart of organization 16 charting salary and wage distribution 38 committee system 50 departmental 26 duties defined of individual workmen 36 of office employes 36 employment department 33 expense distribution chart 40 oral orders cause confusion 56 physical arrangement 44 sales division 30 suggestion plan 55 uniform blanks 58 Advertising committee 53 Advertising contracts 80 Advertising periodical 78 Advertising and sales organization 61-124 advertising information 63 copy proofs 70 cut indexes and tracers 68 designs and cuts 65 outdoor advertising 92 periodical advertising 78 checking returns 83 contracts for 80 orders for insertion 83 rate cards 78 printing orders and tracer 71 sales department 94 branches of 95 mail order 96 personal salesmanship division 112