The amount of the regular time is computed, and entered in the column headed _Amount_. If there is an amount due in premiums, it is entered in the next column, and the two amounts added in the column headed _Total Amount_. In the next column is entered the amount of any advances that may have been made, which is deducted from the total amount, leaving the net _Amount Due_, which is entered in the next column. This amount is paid over to the employee, who signs his name in the space under _By whom received_, and the operation is complete. The men's numbers are placed at the extreme left hand and right hand of the form as a matter of convenience in rapidly handling the work of paying off. [Illustration: Fig. 17. Pay─Roll Sheet.] When the pay─roll has been completely made up, it is submitted to the Superintendent, who certifies as to its being a correct list of men actually employed, and to the rates of the different men. It is then submitted to the Factory Manager for approval. After the amounts due the men are actually paid and receipted for, the Treasurer certifies the fact, and the pay─roll becomes a voucher for the amount represented on the roll. =Giving Orders for Manufacturing Work.= As ordinarily considered, orders are of two general classes, namely: 1. _Production Orders_, by which the production departments are set to work manufacturing some regular or special product which is to be sold to customers. 2. _Plant Orders._ These orders relate to the repairs and maintenance of the grounds, buildings, and equipment of the plant, and to new additions to and alterations of the same. Both of these classes originate with the Factory Manager, who receives instructions as to all important orders from the General Manager of the company, who will authorize and keep in touch, not only with the production of the plant, but in a general way with all changes, improvements, and maintenance expenses of the establishment. [Illustration: Fig. 18. Production Order.] =Production Orders.= Fig. 18 shows the form of a regular production order. This card or blank is made of such dimensions as the kind of manufacturing business to which it pertains may require. It is customary to use a card 4 by 6 inches; but if such is to be written upon the central space in order to describe the work properly, it should be somewhat larger. The principal features of this form are spaces for the title of the card, the order number, and date. At the bottom is given the date when the work is expected to be completed, and the date of its actual completion. These dates are important as a matter of reference in considering the promptness and efficiency of the departments where the work has been done.