It is now a simple proposition. Having found our average ratio of expense to productive labor for each department, and also for general expense covering a period of six months' operations, we can begin to distribute the expenses of succeeding months on the same basis with the same results. In closing up the _Production Ledger_ at the end of each month preparatory to drawing off a monthly summary of all the totals therein to obtain the total cost of production for the month for entry through the journal into the _Private Ledger_, it is simply necessary to enter on each cost─sheet, in columns provided for that particular purpose, two items of expense, one for department expense and one for general expense. In the case of _Department E_, just cited, the expense for the department is to be calculated at 21.8%, and the general expense item at 32.6%. =22. Even Percentages May Be Used.= In a large plant with an elaborate system of manufacturing job orders worked on daily with perhaps hundreds of cost─sheets on which an expense calculation must be made, the use of percentages with three figures may require more time in figuring than desirable, in which case an even percentage may be used. Instead of 21.8 for _Department E_ use 22, and for general expense, instead of 32.6 use 33. This means that under usual conditions, more expense would be added to production than shown by the expense accounts, and the _Private Ledger_ would show whether there had been an over─distribution or an under─distribution in each department's account after the distribution had been made. Turning to _Private Ledger Account, Department E_, while it is shown that, for January, the expense that should have been distributed, if done exactly, would have been $3,697.33 (had the productive labor for the same month been, say, $17,095.45), the amount added to production by using 22% would have been $3,761.00, an over─distribution of $63.67. To adjust this overdraft in figuring the next month, use 21%, the idea being to have the ledger accounts as nearly balanced out as possible. Should the general expense rate prove more than sufficient when 33% is used, reduce it or increase it to meet the fluctuations of the expense, with the thought always in mind to keep all balances as small as possible, and to make as nearly a perfect distribution as figures will permit. It is suggested that where these percentages come close to 16⅔, 20, 25, 33⅓, etc., that these figures may be used to advantage. By so doing the expense calculations can be figured mentally and very rapidly, and generally without interfering with a satisfactory distribution. If, however, the overlap each month increases, these should be modified to bring closer results.