The form Fig. 5, will be found a very convenient and satisfactory exhibit. Detailed explanation is quite unnecessary; the tabulation explains itself and needs no assistance. The general conclusion arrived at is that the plant's general expense is found for the month of August to be 31.1% of the productive labor; in other words 31.1 cents must be added to every dollar of productive labor to cover its proportion of the general and administration expense of the plant. The same figures are also shown for comparative purposes for the previous month, and also for the first six months of the year; the manager can see at once exactly how the plant is running. The same summary figures are placed at the bottom of this statement as were shown on the departmental statement, that each may show the final results of the other. =36. Statements for Foremen.= It is often asked whether or not it is a good plan to furnish the foremen of the various departments any cost figures. In a good many shops, it is the rule to _tell them nothing_ and to keep them in entire ignorance of their expense costs, the feeling being that in case of an unsatisfactory showing they will be inclined to _doctor_ their expense returns by diverting them into production in order to make a more favorable showing. While it is undoubtedly true that a foreman is frequently tempted to resort to such measures──not a very far─sighted policy to be sure, for it is bound to be shown up later──it would seem advisable to furnish him a copy of his operating expenses not only for his information but as an incentive to practice economies on his own initiative without waiting for a _call_ from the manager. Most foremen are quick to see that it is for their own interests to do this and to make the best possible showing for their department. It also creates a good─natured rivalry among the various foremen, which tends towards good results in which both foremen and management share. [Illustration: Fig. 5. Tabulation of General Operating Expense] [Illustration: Fig. 6. Statement of Departmental Expense Made to Foremen] [Illustration: Fig. 7. Graphic Chart Showing Fluctuations in Labor Costs] [Illustration: Fig. 8. Graphic Chart Showing Fluctuations in Operating Expense] The statement furnished the foreman is simply a copy of the expense of his department as shown on the _Departmental Expense Statement_, and may be made up substantially as shown on the form herewith presented, Fig. 6. =37. Charts.= While the value of chart records is generally admitted, there will probably be no one in the plant who will appreciate this form of presenting figures more than the manager, who, from his mechanical training, will at once grasp the situation as thus presented. The general trend of operations for the whole period is immediately revealed at a mere glance, without any systematic study of the figures involved, and any unusual condition is detected at once.