=Written Time─Cards= have the advantage of the minimum of departure from existing methods; the disadvantages that arise are slight; and it is difficult to so arrange the cards as to obtain duplicates. A foreman with a dirty thumb will make a paper sheet on which he writes in the field look as if it had been dragged through the mud; while, with a punch, he can bring his card in with comparatively small damage. In general, it may be said that for the time─keeper's use the written card has a slight advantage over the punch─card; while the reverse is the case for records to be obtained by the foreman, or whenever the men, such as drillers or teamsters, hold their own cards. [Illustration: A TYPICAL FOUNDRY FOR LARGE CASTINGS IN THE TORONTO, CAN., PLANT OF THE FAIRBANKS─MORSE COMPANY] =Foreman's Report.= When the making─up of the pay─roll and the distribution of cost depend upon the reports of foremen, many serious difficulties are introduced into the work. Most foremen are intelligent enough to make a satisfactory report, and even more of them are honest enough to make a correct report. It is a curious fact, however, that among men of this class, while they would use every care in accounting for money entrusted to them, there is no tendency to consider time in the same light; and in consequence the reports of time given are liable to be very lax. Moreover, if a foreman felt so inclined, if there were no one checking him or his reports, it would be a very simple matter for him to "fudge" his accounts so as to be able to acquire considerable graft. If the foreman is intelligent and conscientious, a report and a distribution can be obtained from him which would be very easy to work into an excellent office record. Unfortunately, the desired combination seldom obtains, and there are very few large works carried on with such a system of time─keeping. =Cost Distribution.= The time having been taken in the field, it now becomes necessary to make a distribution of costs in the office. The cost is that which is paid for producing work, being the material and labor cost of production, added to the proper proportions of expense cost, the expense being incurred in carrying on the operation and so making the actual work a possibility. The distribution of the cost is necessary in order that the contractor may see whether or not any particular operation is profitable; and a detailed analysis of the distribution, such as will be given later, will indicate in what respect the work may be made cheaper and more profitable.