9. What wage system or systems are used in the business with which you are connected, or another selected for your illustration? Do you consider the plan used the best suited to existing conditions; if not, what changes would you suggest? 10. Into what two classes is time keeping divided? Which system is used in a trading business? in a manufacturing enterprise? 11. Explain why time records are necessary when the pay of an employe is based on the unit of production. 12. Explain the operation of the check system of time keeping. What are its disadvantages? 13. Explain the operation of the time clock as used for recording total time worked. 14. What is meant by _production time records_? 15. Illustrate a form of work order providing for a time record. Under what conditions is the use of such a form justified? 16. Illustrate a form of time card which provides for an entire day's production record. Why is this a dangerous form to use? 17. Illustrate a form of time card for a record of one job, suitable for a business with which you are familiar. How is it used? 18. Describe the principal features of the different classes of mechanical time recorders, designed to record the time worked on specific jobs. 19. Name a business in which cumulative time records can be used to advantage. 20. Illustrate and explain a form for a piece work record, suitable for a business of your selection. 21. Illustrate a suitable form of pay─roll sheet to include records of both total and job times. 22. If the total time shown by the job cards does not agree with the clock record, how should the discrepancy be adjusted? 23. To what account should time shown by idle cards, and time unaccounted for, be charged, and how should it be distributed? 24. How can standard costs be determined? Why should the inefficiency burden be added as a separate charge? 25. Why should a detailed record of every employe be kept? 26. Illustrate suitable forms for applicants' and employes' record cards. How should these be indexed? 27. What is a _production order_? a _shop order_? 28. Name and give examples of four classes of production orders. 29. Illustrate a form of production order, suitable for a business of your selection. 30. How are the instructions of the superintendent given to the foreman? Illustrate a suitable form. 31. Explain, and give an example of the use of, _standing orders_. 32. Name three good reasons why a record of manufacturing orders should be maintained. REVIEW QUESTIONS ON THE SUBJECT OF GENERAL EXPENSE AND COST SUMMARIES 1. Explain the relationship between expense and cost of production and why the former should be absorbed by the latter. 2. Why is manufacturing expense related to cost rather than selling price? 3. Why is the labor cost of production considered the most reliable basis for calculating expense? 4. What is a safe rule to follow in the segregation of pay─roll into productive and non─productive labor?