In exactly the same way, the cost of the operation of the steam shovels is figured. For instance, No. 2 has an engineer at $125, a cranesman at $100, and a fireman at $75, a month, and 6 pitmen at 20 cents per hour, making the total charge of crew $19.27. To this the time─keeper added $5.44 as the cost of digging the ditch that drains the shovel pit. To charge this whole amount against the shovel for that day, is manifestly unjust, as the work of draining through this ditch will continue for many days, always facilitating the work of the shovel. The cost of subsequent days' work is lessened, while the cost of this particular day, as given with the $5.44 charge against it, is entirely too high. The spreading of an item of this kind is an extremely difficult matter, but it must be done. The steam─shovel cost must also have its proportional share of the charge for Superintendent, water system, blacksmith, etc. The charge for narrow─gauge track is $14.86, being the time of one foreman at 20 cents, and 9 men for 8 hours and one man for 6 hours at 17 cents. The charge against No. 1 dump is $8.40, being the time for one foreman at 20 cents, and 5 men for 8 hours at 17 cents. The cost of blasting is figured exactly the same way, and the 900 pounds of powder used entered in the material account charged against the work in front of shovel No. 1. The headings for the distribution of steam─shovel work, aside from _Drilling_ and _Blasting_, would be _Shovel crew_, _Pit crew_, _Dump crew_, _Laying shovel track_, _Train crew_, and _Laying narrow─gauge track_, all of which in the end can be summarized under _Loading and Transporting_, and the unit─cost of moving a yard of material figured from this summary. PUNCH─CARDS The manner in which the time─keeper takes his notes in a notebook has been shown, and the impracticability of many of its phases pointed out. Two punch─cards for use on such work as that mentioned──namely, rock excavation with steam shovels and dump trains──are shown in Figs. 4 and 5. They are the _Steam─Shovel Card_ and the _Train Record_. The shovel card is kept by the shovel runner or the fireman, and the train record is kept by the dinkey runner. Each keeps his own record separately; and, at the end of the day's work, the records must check each other.