_Jobs 2, 3, 4_, and so on down the list, can cover the various subdivisions of shop expense, such as new small tools, repairs to tools, repairs to machinery, and as many detailed items as may be considered desirable. If expensive repairs are to be made to one of the large machines, it is desirable to keep a separate cost of same by assigning a special job number for the work, say _Job 100_, rather than throw the cost into one of the standing orders, where it is lost. In fact, a limit of cost should be placed on all new tool─costs, or repairs chargeable to standing orders, so that these jobs may not be used as a dumping ground for extensive repairs, which a foreman may be inclined to conceal from the manager's notice, and for which a special permit should be given by the manager, and job number assigned, before such repairs are begun. The productive labor of the department will be found in _Production Ledger No. 2_, the total of which, if added to the total of the non─productive labor found in _Expense Ledger No. 1_, will equal the total department pay─roll. The resulting percentage of expense to productive labor expresses the ratio existing between the two, and is used as the basis for distributing the same expense over the various items of production. The question of distributing expense is only referred to here, having been discussed at length elsewhere. Inasmuch as it will be seen that this percentage will fluctuate somewhat each month, it will be well to show on our statement, the same percentage for the previous month for comparative purposes. The extent of the monthly fluctuation is the key to the situation, for these percentages sum up in one figure the actual results of shop management, toward the lowering of which the best energies of the manager are always directed. For the sake of illustration, take a plant with a weekly pay─roll of about $10,000.00. Having drawn up a form in which the features already discussed have been provided for, extract from the _Expense Ledger_ some imaginary figures. The expense accounts of the different producing departments in the plant will appear as shown in Fig. 4. [Illustration: Fig. 4. Statement of Departmental Operating Expense] After studying the same a moment, what will the manager of the plant discover? Among other things he will see at once: (a) The total expense of operating each department in the works, with the principal items which go to make it up. (b) That the total productive labor was 79.9% of the total monthly pay─roll while the non─productive was 20.1%; that the former has been apportioned over the various departments and every dollar of same accounted for. (c) The ratio of expense to productive labor for each department reduced to a percentage, the average of which for all the productive departments is 25.7%.