PAY─ROLL DISTRIBUTION Jan. 1 to June 30, 1908 ══════════════════╦════════════════╦══════════════╦════════════ ║ Non─Productive ║ Productive ║ Total ║ Labor ║ Labor ║ Pay─Roll ──────────────────╫─────────┬──────╫─────────┬────╫────────┬─── Dept. A─Offices ║ $9,828│00 ║ │ ║ $ 9,828│00 B─Store ║ 2,180│00 ║ │ ║ 2,180│00 C─Power ║ 4,524│00 ║ │ ║ 4,524│00 D─Yard ║ 9,316│00 ║ │ ║ 9,316│00 E ║ 9,971│00 ║ 104,409│00 ║ 114,380│00 F ║ 7,082│00 ║ 31,429│00 ║ 38,511│00 G ║ 1,749│00 ║ 5,528│00 ║ 7,277│00 H ║ 2,488│00 ║ 10,659│00 ║ 13,147│00 I ║ │ ║ │ ║ │ J ║ │ ║ │ ║ │ K ║ │ ║ │ ║ │ Etc. ║ │ ║ │ ║ │ Totals ║ 58,021│79 ║ 208,133│21 ║ 266,155│00 ║ 21│8% ║ 78│2% ║ │ ──────────────────╨─────────┴──────╨─────────┴────╨────────┴─── The above figures are all that are needed so far as the labor end of the comparison is concerned. In fact, the non─productive labor is not necessary and is shown here merely as a matter of interest, as are also the proportionate percentages of each division to the total pay─roll, for it will be remembered that the productive labor is the figure used in all costs on which the expense is calculated. =17. Departmental Expenses.= Against the amount of productive labor for each department shown in the statement just made, place the total expenses for the same departments. This is readily found by again referring to the _Private Ledger_, where the amount of _Operating Expense, Department E_, for the same months the pay─rolls were tabulated, appears as in Fig. 2. The expenses of all the other departments should be similarly treated. [Illustration: Fig. 2. Private Ledger Operating Expense Account] =18. General Expense.= The general expense of a plant, for the sake of convenience as well as information, is kept usually in considerable detail, different ledger accounts being opened to carry the various subdivisions of expense. The use of a _General Expense Account_ in the ledger is not recommended, for its very name has the earmarks of a general dumping ground for all miscellaneous items, and is often found a convenient place to hide expense, trusting it will there be lost sight of and thereby escape observation.