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Author: 
 
 Walker, Frank Rabold 
 
 Title: 
 
 Practical cost keeping for 
 contractors 
 
 Place: 
 
 Chicago 
 
 Date: 
 
 1916 
 
MASTER NEGATIVE « 
 
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 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 
 u i j j P im jjj ^ 
 
 - ■/ y 
 
 I 
 
 Walker, Frank Rabold, 1888- 
 
 Practical cost keeping for contractors ; a book giving a 
 system of accurate cost keeping and the methods used for 
 adapting it to all classes of construction work. By Frank 
 R. Walker ... Chicago, F. R. Walker, 1916. 
 
 V, i2j. 7-273 p. illus. (forms) 18'". ^ $2.00 ^ 
 
 1. Contractors' 
 
 Library of Congress 
 Copyright A 431470 
 
 — Accounting. 2. Cost — Accounting. i. Title. 
 
 
 
 HF5686.C6SW3 
 
 16-14130 
 
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Practical 
 
 Cost Keeping 
 
 FOR 
 
 Contractors 
 
 A Book Giving a System of Accurate Cost 
 
 Keeping and the Methods Used for 
 
 Adapting It to All Classes of 
 
 Construction Work. 
 
 BY 
 
 FRANK R. WALKER 
 
 AUTHOR OP 
 •The Building Estimator's Referbncb Book." 
 
 Illustrated. 
 
 FRANK R. WALKER 
 
 30 North Michigan Avenue 
 
 CHICAGO 
 
 1916 
 
<^ 
 
 r 
 '5 
 
 ;^.3^^^3 
 
 COPYBIQHT, 1916 
 BY 
 
 FRANK R. WALKER 
 
 \:\ A I /iA^vAiw^ 
 
 \v 
 
 
 
 PREFACE 
 
 In Present day competition among contract- 
 ors of all classes of construction work, it is vitally 
 important that the contractor, to he successful 
 should keep costs on the different brancje^ of 
 work performed by him. Costs stated in doUars 
 and cents are nof truly coste, for the reason that 
 a cost in money in one locality may be absolutely 
 worthless in another where wages are different. 
 Costs in order to be of value to the contractor 
 and estimator in preparing future estimates 
 should be stated in the quantity of each claw of 
 work a man will perform per hour or per day. 
 It is the purpose of this book to impart to 
 contractors, timekeepers, superintendents, and 
 foremen, the essentials of accurate cost keeping, 
 and give the methods to be employed by which 
 the maximum results may be obtained with a 
 minimum amount of labor. For this reason, all 
 the different kinds of forms and blanks that 
 may be required on any job or in the contractor s 
 office are illustrated and described. 
 
 In each instance the origin and all steps neces- 
 sary to gather and compile the date from check- 
 
 • •• 
 111. 
 
IV. 
 
 PREFACE 
 
 ing the time on the job, subdividing the differ- 
 ent classes of labor, and arriving at a basis for 
 satisfactory units, are fully explained, so that 
 the costs may be thoroughly reliable and depend- 
 able. 
 
 The author has kept time on a great many 
 jobs and has had much experience in collecting 
 and compiling cost data on different classes of 
 construction work. The various illustrations 
 and methods as described in this book are the 
 perfected forms of several systems which were 
 originated and worked out in actual work, mak- 
 ing them results of actual practice and not the 
 results of theory. 
 
 This book should be of especial interest to the 
 bookkeeper or timekeeper who is just starting 
 his career in the building or construction busi- 
 ness ; for the reason that if he has no knowledge 
 of cost keeping, it will be necessary for him to 
 have a certain amount of actual experience be- 
 fore he will be impressed with the importance 
 of accurate cost keeping and the methods to be 
 used in compiling same. A careful study of 
 this book will give him a thorough understand- 
 ing of the proper methods to pursue. 
 
 Illustrations and descriptions are also given 
 on various forms in general use among contract- 
 
 PREFACE 
 
 V. 
 
 ors, such as Estimate Sheets, Estimate Summary 
 Sheets, Daily Construction and Material Re- 
 ports, Labor Cost Records, Material Cost Rec- 
 ords, and other forms which have been found 
 satisfactory for use by contractors. 
 
 That this book will prove of much benefit to 
 contractors and the construction business in 
 general, is the wish of the author. 
 
 ^ Frank R. Walker. 
 
 Chicago, June 1, 1916. 
 
CONTENTS 
 
 Pagfl 
 
 CHAPTER I 
 
 ESSENTIALS OP COST KEEPING I 
 
 COST SCHEDULE jT 
 
 Oeneral CondltloM \i 
 
 Unloading Materials from Cam it 
 
 Wrecking. Shoring and ExcavatUig... ...^ " 
 
 Fmindations of Concrete, Stone. Rubble or Brtcfc " 
 
 Water and Damp Proofing U-,h'\i: 1« 
 
 OHMDt and Compoeitlon Floora, Base and Wallu *» 
 
 Bilok Mawmry {l 
 
 Cut Stone Work iJJ 
 
 Granite Work ,JJ 
 
 Architectural Terra CotU 5J; 
 
 Reinforced Concrete Construction *" 
 
 Hollow Tile Pireproerflng *2 
 
 Rough Carpentry • 5X 
 
 Mill Work and Interior Finirii ** 
 
 Wood and Metal Lathing ^| 
 
 Plain and Ornamelhal Plastering /v,;/ 'J to 
 
 Sheet MeUl Work. Cornices. Fire Proof Doors and Windows 38 
 
 Roofing. Composition. Felt. Tile, etc *" 
 
 Interior Marble, Slate and ScsKllola *j 
 
 Tile and Mosaic Work. Terraaw. etc ** 
 
 Glass and Glazing *» 
 
 Painting. Varnishing and Decorating »» 
 
 Structural and Ornamental Iron and Steel »* 
 
 Plumbing and Gas Fitting °^ 
 
 Steam, Hot Water and Furnace Heating »« 
 
 Electric Wiring H 
 
 Extra Worts *** 
 
 CHAPTER II 
 
 SHEETS USED IN THE TIME AND COST KEEPING SYSTEM 68 
 
 TIME AND PAY ROLL SHEETS og 
 
 METHOD USED IN KEEPING TIME M 
 
 CHECK SYSTEMS USED AND IN USE M 
 
 FOREMAN'S REPORT gf 
 
 LABOR DISTRIBUTION SHEETS Jf 
 
 HOW TO KEEP COSTS ^* 
 
 CHAPTER III 
 
 GENERAL CONDITIONS ^6 
 
 UNLOADING MATERIALS FROM CARS 81 
 
 CHAPTER IV 
 
 WRECKING. SHORING AND EXCAVATING ...■. ■•■ ••• |J 
 
 LABOR COST DRIVING WOOD AND CONCRETE PILES 92 
 
 CHAPTER V 
 
 FOUNDATIONS OF CONCRETE. STONE. RUBBLE OR BRICK »4 
 
 WATER AND DAMP PROOFING W 
 
 CHAPTER VI 
 
 CEMENT AND COMPOSITION FLOORS AND BASE 101 
 
 CHAPTER VII 
 
 BRICK MASONRY •_!.• 1®^ 
 
 CUT STONE. GRANITE AND ARCHITECTURAL TERRA COTTA.... 10» 
 
 CHAPTER VIII 
 
 REINFORCED CONCRETE CONSTRUCTION JH 
 
 MIXING AND PLACING CONCRETE 120 
 
 REINFORCING STEEL 123 
 
 CLAY TILE AND METAL DOMES 125 
 
 CHAPTER IX 
 
 HOLLOW TILE FIREPROOFING 12» 
 
 CHAPTER X 
 
 ROUGH CARPENTRY ;• 134 
 
 CHAPTER XI 
 MILL WORK AND INTERIOR FINISH 145 
 
CHAPTER XII ,„ 
 
 LATHINO AND P"«TER.NO ^^^j^. .^. ••• 
 
 ROOFING— COMPOSITION, FELT, TILE ASBESTOS. SLATE. ETC. . 169 
 
 CHAPTER XV 
 
 INTERIOR MARBLE. S^g^g^.^^^^^J'^j^ 
 
 TILE AND MOSAIC WORK.^KR^M«^ ^C "« 
 
 GLASS AND BLAZING ^^^.^^^^. .^.^.... ^ 
 
 PAINTING. VARNISHING ^ND^-APER^HANGING IW 
 
 STRUCTURAL AND ORNAMENTAL IRON AND STEEL WORK.... 207 
 
 CHAPTKK XA. 
 
 PLUMBLNO AND GAS "-{J^'NO^eR XXi . 
 
 STEAM. HOT WATEB ^g^XpTER^XXn'"'" 
 
 ELECTBICAL WORK -^jjXpTEij- xxiji "^ 
 
 EXTRA WORK AND CH^AN.JES^^^. .^.^. .^ »» 
 
 ORDER FOR CHANGE gg 
 
 CASH STATEMENT -Vri^o 237 
 
 LABOR COST RECORD «H^|^- j,R ' xx V 
 
 0«neral Conditions, Plant, Charfea. Etc |«w 
 
 Wrecking. Shoring and E^f*"^*"*-/:- •;;,;;;* 241 
 
 Foundations of Concrete, Stone, Rubble or Brick "| 
 
 Water and Damp Proofing SJ, 
 
 Cconent Floors and PavementB . ,••■••.-■_'_:• -.,:: SIJ 
 
 Brick. Stone, Granite and Architectural Terra CotU »M 
 
 Reinforced Concrete Materials fJJ 
 
 Rough Carpentry •••■•-••• ut 
 
 Mill Work and Interior Finish g' 
 
 Lathing and Plastering Materials^. ..^^. »" 
 
 Sheet Metal Work. Metal Doors. Windows. Etc »w 
 
 Roofing Materials ••••■•••,• m 
 
 Marble and Scagllola Work ••••• **| 
 
 Glass 249 
 
 IS^kJir^^rirl'Sr^T.^ui ■ and MUK^eilan^u. " iiioi " 8tid 
 
 and Brass m* 
 
 Plumbing and Gas Fitting „••.:•; ma 
 
 Steam, Hot Water or Furnace HeaUng g" 
 
 Electric Wiring gi 
 
 "^""^ ^"' CHAPTER XXVi 
 
 MISCELLANEOUS BLANKS AND FORMS USED BY ^^- ^^,„^ 
 
 TRACTORS M« 
 
 Material Cost Record SheeU gj 
 
 Dally Construction Report SS 
 
 Daily Material Report Si 
 
 Weekly Progress Report SI 
 
 Form for Order* *" 
 
 ^•itlmate SheeU 
 
 Estimate Summary Sheets 
 
 Request for Bid Cards 
 
 Copy of Freight BiU „. 
 
 CombUiatlon Check and Voucher «» 
 
 CHAPTER I 
 
 ESSENTIALS OF COST KEEPING 
 
 There have been a great many cost systems 
 devised for the use of building contractors and 
 others engaged? in the construction business. 
 Some of them have been very good, while others 
 proved absolutely worthless ; but in almost every 
 case they have involved a vast amount of labor, 
 either on the job or in the office; and the aver- 
 age building contractor has not been able to 
 bear this expense. 
 
 Every contractor, no matter whether he em- 
 ploys only one man, should keep costs on his 
 work ; as it is only by checking the quantities of 
 the different classes of work a mechanic will per- 
 form per day and the average for the job that 
 a safe basis may be arrived at for preparing 
 future estimates. There is always a certain 
 amount of lost motion or lost labor in any piece 
 of work, consequently it is not safe to watch a 
 man for one day and base your assumptions on 
 that performance. For example ; a stone setter 
 may set 200 cubic feet of stone in one day at a 
 
 7 
 
8 PRACTICAL COST KEEPING 
 
 cost of only 10 or 12 cents per cubic foot, but 
 perhaps before he could start setting any stone 
 it was necessary to spend another 10 or 12 cents 
 per foot to set derricks, sort, and place stone, 
 etc., therefore, in all instances averages should 
 be taken and any unusual conditions carefully 
 noted. 
 
 Some contractors make no attempt to keep 
 costs on the different classes of work, but figure 
 the same price on every job ; and after the work 
 has been completed discover a loss and are not 
 able to tell just where the money was lost. The 
 result is that they keep on figuring one class of 
 work too high and another too low until they 
 receive a large job of a difficult class of work, 
 figuring considerably below what it is worth, and 
 they not only lose everything they have, but 
 are placed in debt for the balance of their life. 
 If you wish to be a successful contractor, it is 
 absolutely essential that you know what your 
 work costs you in units of measure. 
 
 Any Cost System to be valuable must be sim- 
 ple and accurate; furnishing the desired infor- 
 mation with the least amount of **red tape,** so 
 as to be readily understood by the time-keeper 
 or foremen on the job; or, if necessary, by the 
 book-keeper in the office, when kept by him. No 
 
 COST SCHEDULE 
 
 9 
 
 matter what system is used, unless the distribu- 
 tion of labor is accurate, the costs are absolutely 
 
 worthless. 
 
 The author has been connected with many con- 
 tractors in different parts of the country; and 
 has made a study of cost-keeping on construc- 
 tion work, the systems employed by the various 
 contractors, and the amount of labor involved 
 in obtaining arid tabulating the data. The sys- 
 tem described in the following pages has been 
 found to be absolutely reliable, very simple to 
 keep ; and gives the contractor more valuable and 
 definite information than any other system in 
 use by contractors. 
 
 COST SCHEDULE 
 
 In order to keep costs intelligently, it is neces- 
 sary that a specific system or schedule be given 
 wherein the different branches of work entering 
 into the construction of any building be listed; 
 so that when a certain item is encountered on 
 the job the foreman or time-keeper will be 
 familiar with it and the methods by which the 
 costs should be tabulated, in order to procure 
 reliable data for use in the contractor's office. 
 
 The system may be as elaborate in detail as 
 the contractor desires, or as simple as he sees 
 fit to make it ; but in order to get the very best 
 
 
10 PRACTICAL COST KEEPING 
 
 results, too many classes of work should not be 
 kept together. The costs as obtained may be re- 
 duced to the cost per unit of measure in dollars 
 and cents, or they may be further reduced to 
 the lowest terms in hours, and the quantities 
 given in so many hours per unit of measure. 
 This is by far the most satisfactory method to 
 use. 
 
 The method of cost keeping as shown on the 
 following pages was developed on the above 
 basis and in it the reader will find that the same 
 includes all the essential points of accurate cost 
 keeping. The reader will also find that instead 
 of dividing the costs on a specific branch of 
 work into all its subdivisions as given in the cost 
 schedule, the costs may be kept under the Gen- 
 eral heading ; for example, instead of dividing the 
 Masonry costs into nine subdivisions as given 
 in the cost schedule, **FP-1*', the symbol 
 **FP-1" may be used to include all classes of 
 masonry work as listed under Masonry in the cost 
 schedule. This is not an altogether satisfactory 
 method to use, particularly if it is desired to re- 
 duce the costs to units; but if it is to be used 
 as a check against the estimate, to ascertain 
 whether losses or gains have been made on a 
 branch of work, it will prove very satisfactory. 
 
 I t 
 
 "AP-1" 
 
 (a) 
 (b) 
 (c) 
 (d) 
 (e) 
 (f) 
 
 (a) 
 
 (b) 
 
 (a) 
 
 (b) 
 
 (c) 
 
 COST SCHEDULE 11 
 
 GENERAL CONDITIONS 
 
 Superintendent. 
 Time-keepers. 
 Material Clerks. 
 
 Civil or Constructing Engineers. 
 Day and night watchmen. 
 Miscellaneous overhead expense. 
 
 Labor required building hoisting tow- 
 ers for concrete construction, brick 
 masonry, and general construction ma- 
 terials. 
 
 Labor required removing hoists. 
 Always give the number of hoists 
 erected, description and height of same. 
 
 Labor required building temporary 
 offices, tool and cement sheds, tem- 
 porary covering over engines, etc., labor 
 required removing same. 
 Labor required handling and placing 
 hoisting engines, concrete mixers, air 
 compressors, etc. 
 
 Labor required building and removing 
 temporary protection over sidewalks, 
 etc. 
 
12 PRACTICAL COST KEEPING 
 
 UNLOADING MATERIALS FROM CARS 
 
 "AP-5" 
 
 (a) 
 
 (b) 
 
 (c) 
 
 (d) 
 
 "AP-6" 
 (a) 
 
 "AP-7" 
 (a) 
 
 (b) 
 
 "AP-8" 
 (a) 
 
 (b) 
 (c) 
 
 Labor required unloading crushed 
 
 stone or gravel from the cars. 
 
 Labor required unloading sand used 
 
 for concrete from the cars. 
 
 Labor required unloading sand used 
 
 in brickwork from the cars. 
 
 Labor required unloading cinders, 
 
 slag, etc., from the cars. 
 
 Labor required unloading cement from 
 cars and stacking in sheds. 
 
 Labor required unloading common, hol- 
 low, and paving brick from the cars. 
 (Where not necessary to put in piles). 
 Labor required unloading and stacking 
 all kinds of press, face, or enamel 
 brick. 
 
 Labor required unloading and stacking 
 hollow clay tile up to 4 inches in thick- 
 ness. Measurement in square feet. 
 Labor required unloading and stacking 
 hollow tile up to 6 inches in thickness. 
 Labor required unloading and stacking 
 
 COST SCHEDULE 
 
 13 
 
 hollow tile up to 8 inches in thickness. 
 
 (d) Labor required unloading and stacking 
 hollow tile up to 10 inches in thickness. 
 
 (e) Labor required unloading and stacking 
 hollow tile up to 12 inches in thickness. 
 
 (f) Labor required unloading and stacking 
 hollow tile up to 15 inches in thickness. 
 
 (g) Labor required unloading and stacking 
 all classes of hollow tile ** back-up'* 
 blocks. 
 
 '*AP-9" 
 
 (a) Labor required unloading and putting 
 into piles all kinds of lumber up to 3x12 
 inches. 
 
 (b) Labor required unloading and putting 
 into piles all kinds of lumber over 3x12 
 inches. 
 
 WRECKING, SHORING AND 
 EXCAVATING 
 
 •*BP-1 
 (a) 
 
 (b) 
 
 »> 
 
 Men and teams required wrecking old 
 buildings and removing rubbish. 
 Labor required shoring and underpin- 
 ning for new foundations, in connec- 
 tion with basement walls, old buildings, 
 etc. 
 
\ 
 
 U PRACTICAL COST KEEPING 
 
 **BF-2'' 
 
 (a) Men and teams required in general 
 basement excavation, to excavate earth 
 and remove from the premises. 
 
 (b) Men and teams required excavating for 
 trenches, piers, footings, etc., and re- 
 moving surplus earth from premises. 
 
 (c) Labor required grading and back- 
 filling. 
 
 (a) 
 
 Men and teams required excavating for 
 caissons; including excavating, hoist- 
 ing, placing lagging, placing iron rings, 
 loading wagons, and removing excavat- 
 ed earth from premises. 
 
 Labor required placing concrete in cais- 
 sons. 
 
 Labor required with pile driver; driv- 
 ing either wood or concrete piles, in- 
 cluding time of gang with pile driver, 
 engineers, etc. 
 
 (b) Labor required cutting off wood piles. 
 
 (a) Labor required placing either wood or 
 steel sheet piling. 
 
 (b) 
 
 **BP.4*' 
 
 (a) 
 
 COST SCHEDULE 
 
 15 
 
 (b) Labor required pumping water from 
 excavation and piers. 
 
 FOUNDATIONS OF CONCRETE, STONE, 
 RUBBLE, OR BRICK 
 
 (( 
 
 (< 
 
 CP-l" 
 (a) 
 
 (b) 
 
 CP-2" 
 
 (») 
 
 (b) 
 (c) 
 
 (I 
 
 CP-3' 
 (a) 
 
 (b) 
 
 Labor required building and erecting 
 wood forms for concrete footings and 
 foundation wtiUs. 
 
 Labor required removing wood or metal 
 forms and cleaning same. 
 
 Labor required mixing and depositing 
 concrete, including building runways, 
 removing same, etc. 
 Labor required heating materials and 
 water for concrete in freezing weather. 
 Labor required protecting concrete 
 with temporary enclosures, straw, 
 manure, paper, etc., during freezing 
 weather. 
 
 Labor required unloading reinforcing 
 steel from cars and sorting same. 
 Labor required bending and placing 
 reinforcement steel for concrete foot- 
 ings and foundations. 
 
16 PRACTICAL COST KEEPING 
 
 (a) Labor required on stone foundations, 
 handling and placing. 
 
 (b) Labor required on rubble walls and 
 foundations, handling and placing ma- 
 terials. 
 
 (c) Labor required on brick foundations 
 and walls, handling and laying brick. 
 
 WATER AND DAMP PROOFING 
 
 **DP-1'' 
 
 (a) Labor required applying plaster coat 
 of damp or water proofing. Area 
 should be given in square feet. 
 
 (b) Labor required applying water proof 
 paints. Always state number of coats 
 applied and area covered in square feet. 
 
 CEMENT AND COMPOSITION FLOORS, 
 BASE AND WALKS 
 
 **EP-1" 
 
 (a) Labor required placing wood screeds. 
 
 (b) Labor required placing rough concrete. 
 
 (c) Labor required mixing finish, and ap- 
 plying same, including cement finishers' 
 time finishing floor. 
 
 *'EP-2" 
 
 (a) Labor required on stone or cinder con- 
 
 COST SCHEDULE 
 
 17 
 
 (b) 
 (c) 
 
 **EP-3" 
 (a) 
 
 (b) 
 
 (c) 
 
 **EP-4" 
 (a) 
 
 (b) 
 (c) 
 (d) 
 
 Crete floor fill between wood floor sleep- 
 ers. 
 
 Labor required placing concrete floor 
 fill under tile and marble floors. 
 Labor required placing concrete or slag 
 concrete saddles, floating surface of 
 same, etc. 
 
 Labor required placing wood or metal 
 forms for concrete and cement curb 
 and gutter. Labor removing same. 
 Labor required placing rough concrete 
 for concrete curb and gutter. 
 Labor required mixing and applying 
 finish top on concrete curb and gutter. 
 
 Labor required driving stakes, taking 
 levels, making and placing templates 
 for cement or concrete pavement. 
 Labor required placing rough concrete. 
 Labor required applying finish top. 
 Labor required applying sand cushion, 
 laying paving brick, wood blocks, etc., 
 and filling joints with pitch. 
 
 **EP-5'' 
 (a) 
 
 Labor required applying cement finish 
 floors on top of old concrete floors. 
 
18 PRACTICAL COST KEEPING 
 
 (b) Labor required on cement base. Give 
 height of base and number of lineal 
 
 feet 
 
 For composition or mastic floors or base, 
 use the same symbols as given for ce- 
 ment work, expect add the letter **C'* 
 after numeral, as "EP-5C.*' 
 
 BRICK, STONE, GRANITE, TERRA 
 COTTA AND GENERAL MASONRY 
 
 BRICK MASONRY 
 
 (a) Labor required making mortar, build- 
 ing scaffold, handling, hoisting and lay- 
 ing common or hollow brick. 
 
 (b) Labor required making mortar, build- 
 ing scaffold, handling, hoisting and lay- 
 ing paving brick or blocks in lime or 
 cement mortar or sand cushion. 
 
 (c) Labor required making mortar, build- 
 ing scaffold, handling, hoisting and 
 laying fire brick. 
 
 (d) Labor required making mortar, build- 
 ing scaffold, handling, hoisting and lay- 
 ing exterior and interior face brick. 
 (Always state kind of bond, style of 
 joints, etc.) 
 
 COST SCHEDULE 
 
 19 
 
 ^ 
 
 a 
 
 (e) Labor required making mortar, build- 
 ing scaffold, handling, hoisting and lay- 
 ing interior and special face brick. 
 
 (f) Labor required making mortar, build- 
 ing scaffold, handling, hoisting and lay- 
 ing enamel or glazed face brick, either 
 interior or exterior work. (Always state 
 size of brick and style of joint.) 
 
 (g) Labor required handling, hoisting and 
 laying face brick, fire brick, etc., for 
 mantels, fire places, hearths, etc. 
 
 (h) Labor required handling, hoisting, and 
 setting terra cotta tile or cement flue 
 lining. Give number of lineal feet and 
 size of tile lining. 
 
 (i) Labor required handling, hoisting, and 
 setting salt glazed coping. Give thick- 
 ness of wall. 
 
 **FP-2*' 
 
 (a) 
 
 (b) 
 (c) 
 
 Labor required unloading cut stone 
 from cars, hauling to building, and un- 
 loading at building site. 
 Labor required cutting stone, lewising, 
 carving, etc. 
 
 Labor required handling and setting 
 cut stone. 
 
20 
 
 PRACTICAL COST KEEPING 
 
 COST SCHEDULE 
 
 21 
 
 (d) Labor on miscellaneous stone work. 
 
 (a) Labor required unloading granite from 
 cars, hauling to building, and unloading 
 at building site. 
 
 (b) Labor required cutting granite, lewis- 
 ing, carving, etc. 
 
 (c) Labor required handling and setting 
 granite. 
 
 (d) Miscellaneous labor costs on granite. 
 
 it 
 
 (a) 
 
 (b) 
 
 FP-5»' 
 
 Labor required unloading architectural 
 terra cotta from cars, hauling to build- 
 ing, and unloading at building site. 
 Labor required handling and setting 
 terra cotta. 
 
 Labor required cleaning and pointing 
 brick work, cut stone, granite or terra 
 cotta. Give number of brick in thou- 
 sands and square feet of surface 
 cleaned. 
 
 REINFORCED CONCRETE CONSTRUC- 
 TION 
 
 *'GP-1" 
 
 (a) Labor required framing and erecting 
 all classes of plain slab forms. 
 
 
 (b) Labor required framing and erecting 
 all classes of beam and lintel forms. 
 
 (c) Labor required framing and erecting 
 depressions in flat slab work at column 
 heads. 
 
 (d) Labor required framing and erecting 
 wood column forms for reinforced con- 
 crete or fire proofing. (Always state 
 whether columns are square or octag- 
 onal.) 
 
 (e) Labor required handling and erecting 
 square, round, or octagonal metal col- 
 umn forms. (State kind of head used.) 
 
 (f) Labor required removing all classes of 
 metal column moulds. 
 
 (g) Labor required removing wood forms 
 for all kinds of reinforced concrete con- 
 struction, such as plain slabs, beam 
 and lintel, and column forms. 
 
 (h) Miscellaneous labor costs, cleaning old 
 lumber, etc. 
 
 *'GP-2'' 
 
 (a) Labor required handling cement, sand, 
 and gravel to concrete mixer; labor on 
 concrete mixer, spouts, hoppers, etc.; 
 and the labor required wheeling con- 
 crete from hoppers and placing; also 
 
ill 
 
 22 PRACTICAL COST KEEPING 
 
 labor used in assisting dumping cars, 
 carts or barrows; and the grading and 
 spading of concrete. Labor required 
 placing and removing runways. 
 
 (b) Labor required heating sand, gravel, 
 and water for concrete placed during 
 freezing weather. 
 
 (c) Labor required covering concrete with 
 straw, paper, or other temporary pro- 
 tection during freezing weather. Labor 
 attending salamanders, or temporary 
 heat. 
 
 (a) Labor required unloading reinforcing 
 steel from cars, hauling to building, and 
 unloading at building site. 
 
 (b) Labor required bending reinforcing 
 steel for slabs, beams, or columns. 
 
 (c) Labor required handling and placing 
 reinforcing steel. 
 
 <i 
 
 GP-4 
 
 (a) 
 
 >» 
 
 (b) 
 
 Labor required handling and placing 
 clay tile, gypsum blocks, or metal 
 domes for floors, depending upon the 
 system of floors in use. 
 Labor required placing expanded metal 
 
 COST SCHEDULE 
 
 23 
 
 lath, etc., where same comes on top of 
 wood forms. 
 
 (c) Labor required placing hangers for 
 metal lath or plaster board ceilings. 
 
 (d) Labor required placing metal lath or 
 plaster board ceilings directly under 
 concrete floors, on hangers placed in 
 the concrete. 
 
 HOLLOW TILE FIRE PROOFING 
 
 (a) Labor required handling, hoisting, and 
 placing tile arches for floors up to 8 
 inches of thickness. 
 
 (b) Labor required handling, hoisting, and 
 placing tile arches for floors from 10 
 to 12 inches in thickness. 
 
 (c) Labor required handling, hoisting, and 
 placing tile arches for floors 13 and 14 
 inches thick. 
 
 (d) Labor required handling, hoisting, and 
 placing tile arches for floors 15 and 16 
 inches thick. 
 
 (e) Labor required handling, hoisting, and 
 placing tile for beam, spandrel and 
 girder covering. 
 
 (f) Labor placing and removing tempo- 
 rary wood forms or centering. 
 
 I f 
 
24 PRACTICAL COST KEEPING 
 
 (a) Labor required handling, hoisting, and 
 placing clay tile for partitions up to 4 
 inches in thickness. 
 
 (b) Labor required handling, hoisting, and 
 placing Gypsum tile for partitions up 
 to 4 inches in thickness. 
 
 (c) Labor required handling, hoisting, and 
 placing clay tile for partitions up to 
 6 inches in thickness. 
 
 (d) Labor required handling, hoisting, and 
 placing Gypsum tile for partitions up 
 to 6 inches in thickness. 
 
 (e) Labor required handling, hoisting, and 
 placing clay tile for partitions up to 
 8 inches in thickness. 
 
 (f ) Labor required handling, hoisting, and 
 placing Gypsum tile for partitions up 
 to 8 inches in thickness. 
 
 (g) Labor required handling, hoisting, and 
 placing clay tile for partitions up to 
 10 inches in thickness. 
 
 (h) Labor required handling, hoisting, and 
 placing clay tile for partitions up to 12 
 inches in thickness. 
 
 (i) Labor required handling, hoisting, and 
 placing book tile. 
 
 COST SCHEDULE 
 
 25 
 
 
 (j) Labor required handling, hoisting, and 
 placing furring tile up to 3 inches in 
 thickness. 
 
 (k) Labor required handling, hoisting, and 
 placing clay tile for column covering. 
 
 (1) Labor required handling, hoisting, and 
 placing clay ** back-up '^ blocks for back- 
 ing up face brick work or solid tile 
 walls. 
 
 (m) Labor required handling, hoisting, and 
 placing clay tile for furring up floors 
 in toilets, pipe spaces, etc. 
 
 (n) Labor required handling, hoisting, and 
 placing roof tile, such as Federal Ce- 
 ment tile. Gypsum roof tile, etc. 
 
 ROUGH CARPENTRY 
 **HP-1" 
 
 (a) Framing wood columns or posts, round- 
 ing comers, boring through center, and 
 handling and placing. 
 
 (b) Framing wood girders or beams, round- 
 ing or chamfering corners, and labor 
 required in handling and placing. 
 
 (c) Labor required framing and placing 
 wood joists, rafters, etc., in mill con- 
 structed buildings. ( State whether nee- 
 
26 PRACTICAL COST KEEPING 
 
 essary to frame for joist hangers, stir- 
 rups, etc.) 
 
 (d) Labor required framing and placing 
 wood saddles, hips, valleys, etc., on top 
 of flat wood roof, such as factories, etc. 
 
 (e) Labor required framing and placing 
 wood sills, joists, ceiling rafters, etc., 
 in frame buildings. 
 
 (f) Framing and placing wood studs for 
 exterior and interior walls, such as 
 frame buildings, partitions, etc. ; framed 
 in light lumber, such as 2x4, 2x6 and 
 2x8 inch material. 
 
 (g) Labor required framing and placing 
 straight, double pitch, or gable roofs 
 on residences, bams, out houses, etc. 
 
 (h) Framing and placing hip roofs, with 
 hips, valleys, etc., as used on fancy resi- 
 dences, churches, etc. 
 
 '*HP-2*' 
 
 (a) Labor required handling and placing 
 wood sub-floors, wood sheathing on side 
 walls, roofs, etc. (Laid straight.) 
 
 (b) Same as above expect laid diagonally. 
 
 (c) Labor required handling and placing 
 wood sub-floors in mill constructed 
 
 COST SCHEDULE 
 
 27 
 
 buildings, such as 2x6, 3x6 inch lumber, 
 etc. 
 (d) Labor required handling and placing 
 laminated wood floors in mill con- 
 structed buildings, such as 2x4, 2x6, 
 2x8, 2x10 and 2x12 inch lumber laid 
 on edge and spiked together. 
 
 (a) Labor required handling and placing 
 wood furring strips on brick or tile 
 walls, etc. (Always state whether it 
 was necessary to plug walls and whether 
 it was necessary to produce absolutely 
 straight walls, as the cost of this work 
 will vary from 100 to 200 per cent, 
 depending upon the class of work per- 
 formed.) 
 
 (b) Labor required furring wood ceilings 
 under wood joists. Same conditions as 
 stated above. 
 
 (c) Labor required placing wood grounds 
 on brick or tile walls or partitions. 
 (State whether it was necessary to plug 
 walls, and whether it was necessary to 
 produce absolutely straight work.) 
 
 (d) Labor required placing wood grounds 
 on wood stud partitions or wood fur- 
 
28 PRACTICAL COST KEEPING 
 
 COST SCHEDULE 
 
 29 
 
 Si, 
 
 ring strips. (State whether or not it 
 was necessary to wedge or build out 
 grounds to produce absolutely straight 
 surface for plaster.) 
 
 (e) Labor required handling and placing 
 wood furring strips over wood sub- 
 floor. (State whether or not it was 
 necessary to wedge up strips to produce 
 an absolutely level surface for finish 
 wood floors.) 
 
 (f) Labor required handling and placing 
 wood floor sleepers or screeds over 
 rough concrete floor, to be filled in with 
 cinder or other concrete. (State class 
 of work required.) 
 
 (g) Labor required making and placing 
 wood bucks for door openings. 
 
 (a) Labor required laying hardwood or 
 other finish wood floors. If more than 
 one kind of flooring on job, separate 
 cost should be kept on each kind. 
 
 (b) Labor required scraping, traversing, 
 and sanding hardwood or other finish 
 wood floors. (Give full information 
 necessary as to number of operations 
 required to make a finished job.) 
 
 (c) Labor required laying parquetry floors. 
 (Give complete description of floor.) 
 
 (d) Labor required scraping, traversing, 
 and sanding parquetry floors. (Give 
 complete information as to number of 
 operations necessary to make finished 
 job.) 
 
 (a) Labor required dipping wood shingles 
 in stain or creosote oils. 
 
 (b) Labor required handling and laying 
 wood shingles. (State whether laid 
 with one or two nails to a shingle, dis- 
 tance to weather, etc.) Costs should 
 be given per 1,000 shingles. 
 
 (a) Labor required framing for rough 
 stairs; such as rear porches, open 
 strings to basement, etc. 
 
 (b) Labor required placing shelves and 
 shelf cleats in pantries, closets, etc. 
 
 MILL WORK AND INTERIOR FINISH, 
 
 STAIRS, ETC. 
 '*IP-1'' 
 
 (a) Labor required unloading mill work 
 from cars, hauling to job, and placing 
 inside of building. 
 
30 PRACTICAL COST KEEPmO 
 
 (b) Labor required assembling wood door 
 and window frames, when sent to job 
 K.D. 
 
 (c) Labor required handling and placing 
 wood door and window frames. 
 
 (d) Labor required fitting wood sash. 
 (State whether double hung or case- 
 ment.) 
 
 (e) Labor required hanging wood sash. 
 (State whether double hung or case- 
 ment.) 
 
 (f) Labor required fitting and hanging 
 wood doors. 
 
 (g) Labor required trimming door open- 
 ings. (Always state the number of 
 sides of trim in place.) 
 
 (h) Labor required trimming window open- 
 ings, including the placing of jamb lin- 
 ings, stops, etc. (Always give the num- 
 ber of openings completed.) 
 
 (i) Labor required handling and placing 
 cases, book cases, wardrobes, etc. 
 
 (j) Labor required setting wood mantels, 
 shelves, brackets, etc. 
 
 (k) Labor required handling and placing 
 wood base. ( State whether two or three 
 member base.) 
 
 COST SCHEDULE 
 
 31 
 
 (1) Labor required placing wood chair rail, 
 
 wainscot cap, etc. 
 (m) Labor required placing wood plate 
 
 rail, wood cornice, etc. (State number 
 
 of members.) 
 (n) Labor required placing wood picture 
 
 mould. 
 
 '*IP.2*' 
 
 (a) 
 
 (b) 
 
 (a) 
 
 NOTE. 
 
 Labor required handling and placing 
 wood stair strings, treads, risers, etc. 
 (State whether open or box strings.) 
 Labor required handling and placing 
 wood hand rail, balusters, newels, etc. 
 (Give number of newels set, lineal feet 
 of hand rail, and number of balusters 
 set.) 
 
 Labor required placing jamb linings, 
 stops, and casings for wood borrowed 
 lights. (Give number of openings and 
 average size of same.) 
 
 If interior finish is ART METAL in- 
 stead of wood, use the same symbols as 
 given above, with the exception of the 
 heading on the Labor Distribution 
 Sheet, instead of placing the symbols 
 
32 PRACTICAL COST KEEPING 
 
 **IP-1'' change to **IP-1 Metal/* etc., 
 throughout. 
 
 WOOD AND METAL LATHING AND 
 PLAIN AND ORNAMENTAL 
 PLASTERING, ETC. 
 ''JP-1" 
 
 (a) Labor required unloading wood or 
 metal lath, channels, etc., from cars, 
 hauling to building; and unloading at 
 building. This includes all materials 
 used in connection with lathing and 
 furring. 
 
 (b) Labor required handling and placing 
 wood lath. State whether lath are 1 
 or 1% inches wide. Quantities should 
 be given per 1,000 lath or per 100 square 
 yards. 
 
 (c) Labor required handling and placing 
 Sackett or other plaster board nailed to 
 wood studs. Quantities should be given 
 per 1,000 square feet or in square yards. 
 
 (d) Labor required handling and placing 
 metal lath on wood studs. Measure- 
 ment should be given in square yards. 
 
 (e) Labor required dipping or painting 
 metal channels, angles or metal lath. 
 
 (f) Labor required placing hangers, han- 
 
 COST SCHEDULE 
 
 33 
 
 dling, bending, and placing channel 
 iron and lath for suspended metal ceil- 
 ings, 
 (g) Labor required placing anchors, chan- 
 nel iron studs, and metal lath for solid 
 metal and plaster partition. This in- 
 cludes such work as Hy-Rib, Rib-Trus, 
 Corr-Mesh, etc. 
 (h) Labor required bending, placing an- 
 chors, channels and metal lath for orna- 
 mental beams, cornices, brackets, etc. 
 (i) Labor required placing wood furring, 
 for ornamental plaster, cornices, beams, 
 brackets, etc. 
 (j) Labor required placing metal corner 
 beads on wood studs or angles where 
 beads are nailed directly to studs or 
 wood. State whether necessary to 
 plumb corner beads, etc. This will 
 also apply to metal picture mould, 
 (k) Labor required placing metal comer 
 beads on brick or tile walls or parti- 
 tions. (State whether necessary to 
 plumb same. This will also apply to 
 concealed metal picture mould.) 
 
 **JP-2*' 
 
 (a) Labor required unloading plastering 
 
34 PRACTICAL COST KEEPING 
 
 materials from cars, hauling to job, and 
 unloading at building site. 
 
 (b) Labor required mixing materials, build- 
 ing scaffold, assisting plasterers, and 
 plasterers* time applying scratch coat 
 on wood or metal lath and brick or tile 
 walls and ceilings. On work of this 
 kind measurement should be given in 
 square yards and thickness of grounds 
 mentioned. 
 
 (c) Labor required mixing materials, build- 
 ing scaffold, assisting plasterers, and 
 plasterers' time applying brown coat 
 on wood or metal lath, brick or tile 
 walls and ceilings. 
 
 (d) Labor required mixing materials, build- 
 ing scaffold, assisting plasterers, and 
 plasterers' time applying **skim" or 
 white coat on interior work. 
 
 (e) Labor required mixing materials, build- 
 ing scaffold, assisting plasterers, and 
 plasterers' time applying sand finish 
 coat on interior work. 
 
 (f) Labor required mixing materials, 
 building scaffold, assisting plasterers, 
 and plasterers' time appl3ring finish 
 coat of Eeene's cement. Adamant, or 
 
 COST SCHEDULE 
 
 35 
 
 other cement finish plasters on in- 
 terior work, 
 (g) Labor required mixing materials, 
 building scaffold, assisting plasterers, 
 and plasterers' time applying finish 
 coat of Keene's cement. Adamant, or 
 other cement finish plasters; blocked 
 off to represent tile in squares 2x6 
 inches, 3x6 inches, etc. 
 Labor required applying finish coat of 
 Caen cement plaster, either plain or 
 blocked off to represent ashlar. 
 Labor required in connection with ce- 
 ment base from 6 to 8 inches high. 
 Labor required running ceiling coves 
 or bull nose corners. 
 
 Labor required mixing materials, build- 
 ing scaffold, assisting plasterers, and 
 plasterers' time applying scratch coat 
 on exterior walls of metal lath, wood 
 lath, brick or tile walls. This applies 
 to all classes of cement work such as 
 Portland cement, Stone-kote, etc. 
 (b) Labor required mixing materials, build- 
 ing scaffold, assisting plasterers, and 
 plasterers' time applying brown coat 
 
 (h) 
 
 (i) 
 (J) 
 
 "JP-3" 
 
 (a) 
 
36 
 
 PRACTICAL COST KEEPING 
 
 on exterior walls of wood lath, brick or 
 tile walls. This applies to all kinds of 
 exterior plaster. 
 
 (c) Labor time required mixing materials, 
 building scaffold, assisting plasterers, 
 and plasterers* time applying float fin- 
 ish coat on exterior walls of Portland 
 cement, Stone-kote, Kellastone or simi- 
 lar materials. 
 
 (d) Labor required mixing materials, build- 
 ing scaffold, assisting plasterers, and 
 plasterers* time applying rough cast 
 finish coat on exterior walls of Port- 
 land cement, Stone-kote, Kellastone, or 
 similar materials. 
 
 (e) Labor required running exterior cor- 
 nices in Keene's cement or Portland 
 cement. 
 ''JP.4" 
 
 (a) Labor required making moulds and 
 running ornamental cornices. If un- 
 der one foot in girth measurement 
 should be given by the lineal foot; if 
 
 ' over one foot in girth, measure by the 
 
 superficial foot. 
 
 (b) Labor required sticking ornaments to 
 plain plaster cornices, beams etc. Meas- 
 
 C08T SCHEDULE 
 
 37 
 
 urement should be taken by the lineal 
 foot, and each row of enrichment should 
 be so measured. 
 
 (c) Labor required making models, etc., 
 for ornamental plaster bases, caps, wall 
 and ceiling panels, cornice and beam en- 
 richments. All work under one foot 
 in girth should be measured by the 
 lineal foot ; over one foot in girth, meas- 
 ure by the superficial foot. 
 
 (d) Labor required casting land maWng 
 all classes of ornamental plaster work 
 as given above. Measurements should 
 be taken the same as given under (c). 
 
 (e) Labor required sticking wall and ceil- 
 ing panels in place after they had been 
 cast in shop. 
 
 (f) Labor required setting ornamental 
 plaster bases, caps, figures, etc., in 
 place, after they had been cast in shop. 
 
 (g) Labor running wall rails and panel 
 moulds under one foot in girth. 
 
 (h) Labor required sticking wall rails 
 and panel moulds in place after they 
 had been cast in the shop. Measure- 
 ments of the above items should be 
 taken by the lineal foot. 
 
38 PRACTICAL COST KEEPING 
 
 SHEET METAL WORK, CORNICES, SKY- 
 LIGHTS, METAL CEILINGS, FIRE 
 PROOF DOORS, AND WINDOWS 
 "KP-1" 
 
 (a) Labor reqnired unloading material 
 from cars, hauling to building and un- 
 loading. 
 
 (b) Labor required handling and setting 
 metal window frames. 
 
 (c) Labor required handling glass and glaz- 
 ing metal sash. 
 
 (d) Labor required handling and setting 
 frames for metal doors. 
 
 (e) Labor required hanging and fitting 
 metal doors, including the necessary 
 hardware. (State whether sliding, 
 swinging or folding doors.) 
 
 (f) Labor required handling and erecting 
 metal skylights. State whether single, 
 double pitch or hip. If side lights are 
 inclnded give number of same and 
 whether stationary or pivoted. 
 
 (g) Labor required handling and erecting 
 sash operating devices. 
 
 (h) Labor required handling and erecting 
 vent ducts and ventilators. Give size 
 and number. 
 
 COST SCHEDULE 
 
 39 
 
 (i) Labor required handling and placing 
 metal eaves trough and gutter. Give 
 number of lineal feet placed. 
 
 (j) Labor required handling and placing 
 metal down spout. 
 
 "KP-2" 
 
 (a) Labor required handling and placing 
 metal ceilings. Measurement to be 
 taken in superficial feet. 
 
 (b) Labor required handling and placing 
 steel siding. Measurement to be taken 
 in superficial feet. 
 
 (c) Labor required handling and placing 
 sheet metal or copper cornices. If less 
 than one foot in girth, give measure- 
 ment in lineal feet; if over one foot 
 in girth, give measurement in super- 
 ficial feet. 
 
 (d) Labor required handling and placing 
 tin, lead, galvanized iron or copper 
 roofing. State size of sheets, and 
 whether finished with flat or stand- 
 ing seams. Measurement to be given 
 in superficial feet. 
 
 (e) Labor required handling and plac- 
 ing imitation tile roofing. Made to rep- 
 resent Spanish tile^ Mission tile, etc. 
 
 W.S 
 
40 PRACTICAL COST KEEPING 
 
 COST SCHEDULE 
 
 41 
 
 m 
 
 if 
 
 Measurement to be given in superficial 
 feet. 
 
 ROOFING, COMPOSITION, FELT, TILE, 
 
 ASBESTOS, SLATE, ETC. 
 **LP-1" 
 
 (a) Labor required unloading material from 
 cars, hauling to job, and unloading at 
 building. 
 
 (b) Labor required mopping roof, apply- 
 ing paper, and mopping same. Meas- 
 urement should be given in square feet 
 and always give the number of layers 
 of paper and number of moppings re- 
 quired. 
 
 (c) Labor required mopping felt and ap- 
 plying gravel on composition roofs. 
 Give the quantity of gravel used for the 
 entire job in order that the correct 
 number of pounds may be calculated 
 
 ' per square of roof. 
 
 Labor on READY ROOFING takes 
 the same cost symbols as given above. 
 Note the kind of roofing applied and 
 the different operations required apply- 
 ing same. 
 
 (d) Labor required handling and apply- 
 ing asphalt shingles. Measurement to 
 
 be given in square feet; and the size 
 of shingles and amount of nailing per 
 shingle should always be noted. 
 
 (e) Labor required handling and placing 
 Asbestos shingles. Measurement should 
 be the same as given under (d). 
 
 (f ) Labor cost of punching slate on job. 
 
 (g) Labor required handling and applying 
 roofing slate. Always give size of 
 slate and measurement in square feet. 
 
 (h) Labor required hoisting, handling, and 
 placing Spanish or Mission roofing tile. 
 Measurement in square feet. 
 
 (i) Labor required hoisting, handling, and 
 placing promenade or similar roofing 
 tile. State whether laid in asphalt 
 mastic or cement. Give size of tile 
 and measurement in square feet. 
 
 **LP-2'' 
 (a) 
 
 Labor required handling and placing 
 felts or deadening quilts on floors. 
 
 (b) Labor required handling and placing 
 Beaver board or similar wall board 
 on walls and ceilings. 
 
42 PRACTICAL COST KEEPING 
 
 III 
 
 INTERIOR MARBLE, SLATE AND 
 SCAGLIOLA WORK 
 
 **MP.l" 
 
 (a) Labor required unloading materials 
 from cars, hauling to job, and unload- 
 ing at building. 
 
 (b) Labor required handling and placing 
 marble base. State height of same, and 
 whether furnished with rough or smooth 
 bottoms. 
 
 (c) Labor required handling and placing 
 marble wainscot cap. Give height of 
 same, and measurement in lineal feet. 
 
 (d) Labor handling and setting marble 
 wainscot, toilet backs, etc. Give height 
 of wainscot, and measurement in super- 
 ficial feet. 
 
 (e) Labor handling and placing wainscot 
 on the rake. Measurement same as 
 given above. 
 
 (f) Labor required handling and placing 
 marble stair treads. 
 
 (g) Labor required handling and placing 
 marble stair risers. On both treads 
 and risers give length, width and thick- 
 ness, and the number set in place. 
 
 (h) Labor handling and setting marble 
 
 COST SCHEDULE 
 
 43 
 
 thresholds. Give number and length 
 of same. 
 
 (1) Labor required handling and setting 
 marble plinths. Give number of 
 plinths set 
 
 (i) Labor required handling and setting 
 marble toilet partitions and stall parti- 
 tions. Measurement should be given 
 in superficial feet. 
 
 (k) Labor required handling and setting 
 marble stall fronts and rail. Measure- 
 ment should be given in lineal feet. 
 
 (1) Labor handling and setting marble 
 counter tops and fronts. Measure- 
 ment should be given in superficial feet. 
 
 i 
 
 •*MP-2^' 
 
 (a) Labor handling and setting marble 
 urinal floor slabs and similar work. 
 Measurement should be given in super- 
 ficial feet, and the number of pieces 
 set. 
 
 (b) Labor handling and setting marble floor 
 tile, including cement fill underneath. 
 Give size of tile and measurement in 
 superficial feet. 
 
 (c) Labor smoothing and polishing marble 
 
44 PRACTICAL COST KEEPING 
 
 COST SCHEDULE 
 
 45 
 
 floors. State whether hand or machine 
 work) and area in superficial feet. 
 
 NOTE. For setting all classes of struc- 
 tural slate work, use same symbols as 
 given under marble, excepting add **S*' 
 as **MP-2aS/' 
 
 (a) Labor making models for scagliola 
 columns, bases, caps, wall panels, etc. 
 Measurement should be given in super- 
 ficial feet, and number of pieces. 
 
 (b) Labor making scagliola columns, bases, 
 caps, wall panels, wainscot, etc. Meas- 
 urement same as given under (a). 
 
 (c) Labor polishing scagliola work. Meas- 
 urement should be given in superficial 
 feet. 
 
 (d) Labor handling and setting scagliola 
 after it had been delivered to job. 
 Measurement should be given in super- 
 ficial feet for columns, bases, caps, etc., 
 and in lineal feet for base, door trim, 
 panel rails, etc. 
 
 TILE AND MOSAIC WORK, TERRAZZO. 
 < < NP.j » » ETC. 
 
 (a) Labor unloading cars, hauling tile to 
 
 building, and unloading materials at 
 the building site. 
 
 (b) Labor mixing and placing cement floor 
 fill (usually 2y2 to 3 inches thick) 
 under tile and marble floors, etc. Meas- 
 urement should be given in superficial 
 feet. 
 
 (c) Labor handling materials and laying 
 tile floors where all classes of tile 
 mounted on paper are used; such as, 
 bath rooms, lavatories, vestibules, cor- 
 ridors, etc. This includes tile from % 
 to 1 inch in diameter, in rounds, hex- 
 agons, and squares. Measurement 
 should be given in superficial feet ; and 
 in small spaces give the number of 
 rooms completed. 
 
 (d) Labor assisting tile setters, and time 
 required laying tile floors for all classes 
 of unmounted floor tile up to 3 inches 
 in diameter. Measurement should be 
 given as noted under (c). 
 
 (a) Labor assisting and laying quarry and 
 other tile floors from 4x4 inches to 
 12x12 inches. State class of floor be- 
 
46 PRACTICAL COST KEEPING 
 
 ing laid, size of tile, and area in super- 
 ficial feet. 
 
 (b) Labor required smoothing or polishing 
 the various kinds of floor tile. Meas- 
 urement should be given in superficial 
 feet. 
 
 (c) Labor assisting and setting tile base 
 (either cove or straight) in enameled, 
 quarry, or plain cement tile. This in- 
 cludes all classes of base from 1x1 inch 
 cove to base 8 inches high. Give height 
 of base and measurement in lineal feet. 
 
 ( d ) Labor assisting and setting tile wainseot 
 cap. Give height of cap and measure- 
 ment in lineal feet. 
 
 (e) Labor assisting and setting enameled 
 or other wall tile up to 6x6 inches. 
 State size of tile nsed and measure- 
 ment in superficial feet. In small rooms 
 give number of superficial feet of wall 
 tile in each room. 
 
 '*NP-3 
 (a) 
 
 >> 
 
 Labor laying composition tile floors; 
 such as cork, Arrow-lock, etc., where 
 the tile are placed on top of cement 
 finish floors. Measurement should be 
 given in superficial feet. 
 
 COST SCHEDULE 
 
 47 
 
 (b) Labor installing the various kinds of 
 composition floors, such as Kellastone, 
 Asbestone, Marbleloid, etc. Measure- 
 ment should be given in superficial feet 
 and state whether laid plain or blocked 
 off to represent tile. 
 
 (c) Labor installing composition base. Give 
 height of base and measurement in 
 lineal feet. 
 
 -NP.4'' 
 
 (a) Labor running terrazzo cove base. Give 
 height of base and measurement in 
 lineal feet. 
 
 (b) Labor smoothing or polishing terrazzo 
 base. Same rules for measurement 
 as given above. 
 
 (c) Labor installing monolithic terrazzo 
 floors. Measurement should be given in 
 superficial feet, and give extra time, 
 if any, required on border. 
 
 (d) Labor smoothing or polishing terrazzo 
 floors. Measurement should be given in 
 superficial feet, and state whether 
 machine or hand smoothed or polished. 
 
 *'NP-5" 
 
 (a) Labor handling tile and setting mantel 
 fronts. Measurement should be given 
 
 *l 
 
 
 ii 
 
M f 
 
 
 : 
 
 48 PRACTICAL COST KEEPING 
 
 in superficial feet, and the number of 
 fronts installed, 
 (b) Labor installing tile hearths and back 
 hearths for fire-places. Measurements 
 should be given in superficial feet and 
 the number of hearths installed. 
 
 GLASS AND GLAZING 
 
 Labor unloading glass from cars, haul- 
 ing to building, and unloading glass in 
 building. 
 
 Labor handling and setting plain win- 
 dow glass in putty. Give number of 
 lights set per 8 hour day and average 
 size of glass. 
 
 (c) Same as above, except glazed with wood 
 stops. 
 
 (d) Labor handling and setting plate glass 
 in putty. Give number of lights set 
 per 8 hour day and average size of glass. 
 
 (e) Same as (d), except glazed with wood 
 stops. 
 
 (f) Labor handling and setting French 
 plate mirrors. Give number of mir- 
 rors set and average size of same. 
 
 (g) Labor glazing elevator doors, etc., with 
 
 COST SCHEDULE 
 
 49 
 
 **0P-1" 
 
 (a) 
 
 (b) 
 
 metal stops. This includes all classes 
 of glass, window, plate and mirrors. 
 Give number of lights glazed and aver- 
 age size of same. 
 
 (h) Labor glazing steel sash. Give average 
 size of lights and number glazed per 
 8 hour day. 
 
 (i) Labor glazing art or leaded glass in 
 putty. Give average size of lights and 
 number of lights glazed. 
 
 (j) Same as above except glazed with wood 
 stops. 
 
 PAINTING, VARNISHING AND 
 DECORATING 
 
 *TP-1 
 (a) 
 
 (b) 
 
 >> 
 
 (c) 
 
 Labor unloading material from cars, 
 hauling to building, and unloading at 
 building site. 
 
 Labor applying primer coat on wood; 
 such as, window frames, sash, doors, 
 exterior wood work, clap boarded walls, 
 etc. 
 
 Labor applying each additional coat 
 after first coat on all classes of work 
 as given above. Measurement should 
 
 I 
 
50 
 
 PRACTICAL COST KEEPING 
 
 be given per square containing 100 
 square feet. 
 
 (d) Labor applying first coat on brick, 
 rough plaster, cement and stone walls. 
 
 (e) Labor applying each additional coat 
 after first coat on all classes of work 
 as given under (d). Measurement 
 should be given per square containing 
 100 square feet. 
 
 (f) Labor applying stain, filler, varnish, 
 shellac, wax, etc., to interior wood work 
 and interior finish. Separate time 
 should be kept on each coat where pos- 
 sible. Measurement should be given 
 per square containing 100 square feet. 
 
 (g) Labor rubbing down all classes of in- 
 terior wood work for rubbed finish. 
 Measurements as noted above. 
 
 (h) Labor applying stain, filler, shellac, 
 varnish, or wax to hardwood floors. 
 Separate time should be kept on each 
 coat where possible, so as to note the 
 difference in time required to apply the 
 different materials. Measurement 
 should be given per square containing 
 100 square feet. 
 
 I 
 
 COST SCHEDULE 
 
 51 
 
 (a) Labor applying wall size (either glue 
 or hard oil) to plastered walls and 
 ceilings. 
 
 (b) Labor applying calcimine to plastered 
 walls or ceilings. Measurement should 
 be given per square containing 100 
 square feet. 
 
 (c) Labor applying cold water paint, white 
 wash, etc., to brick, wood or plaster 
 walls and ceilings. This refers to work 
 applied vnfh brush, by hand, and meas- 
 urement should be given per square 
 containing 100 square feet. 
 
 (d) Labor applying cold water paint by 
 machine. 
 
 (e) Labor applying paint to plastered walls 
 and ceilings. 
 
 (f ) Labor stippling painted walls and ceil- 
 ings. 
 
 (g) Labor hanging paper on walls and ceil- 
 ings. Measurement should be given by 
 the number of single or double rolls 
 applied. 
 
1 
 
 52 PRACTICAL COST KEEPWG 
 
 STRUCTURAL AND ORNAMENTAL 
 IRON AND STEEL WORK 
 
 (a) 
 
 COST SCHEDULE 
 
 53 
 
 (b) 
 
 (c) 
 
 (d) 
 
 (e) 
 
 (f) 
 (g) 
 
 (h) 
 
 Labor unloading structural steel from 
 cars, hauling to job, and unloading at 
 building. 
 
 Labor distributing structural steel from 
 point of unloading at the job to der- 
 ricks/ready for placing in the building. 
 Labor placing and raising derricks, 
 hoisting engines, air compressors, re- 
 moving same, etc. 
 
 Labor handling and placing structural 
 steel. Structural steel is estimated by 
 the number of tons of steel placed. 
 State whether job is wall bearing or 
 steel skeleton frame. 
 Labor placing steel lintels, cast iron 
 columns, loose I beams, and other mis- 
 cellaneous iron and steel. Give weight 
 of materials placed. 
 Labor time required bolting connec- 
 tions. Give number of bolts placed. 
 Labor time required heating and driv- 
 ing rivets. Give number of rivets 
 placed. 
 
 Labor placing and erecting steel stacks, 
 
 etc. Give size of stack and weight of 
 same. 
 
 (i) Labor handling and placing miscellan- 
 eous iron sidewalk doors, area gratings, 
 coal hole covers, coal hole doors, coal 
 chutes, cast iron bumpers, etc. 
 
 (j) Labor assembling and erecting in place 
 ornamental iron stairs, etc. Give detail 
 of stair, story height, and a general 
 description for reference. 
 
 (k) Labor assembling and erecting iron fire 
 escapes, etc. Give number of stories, 
 number of flights of stairs, number of 
 platforms, width of stairway, etc. 
 
 (1) Labor handling and placing steel sash. 
 Give number of sections placed and 
 area in square feet. 
 
 (m) Labor assembling and placing orna- 
 mental iron, brass, or copper store 
 fronts. 
 
 (n) Labor on miscellaneous ornamental 
 iron work. 
 
 PLUMBING AND GAS FITTING 
 '*RP-1" 
 
 (a) Labor unloading materials from cars, 
 hauling to building, and unloading at 
 building site. 
 
54 PRACTICAL COST KEEPING 
 
 (b) 
 
 (c) 
 
 (d) 
 
 (e) 
 (f) 
 
 Labor roughing in for closets, bath tubs, 
 urinals, lavatories, etc. Give average 
 number of fixtures roughed in per 8 
 hour day. 
 
 Labor handling and setting fixtures, 
 such as, bath tubs, lavatories, showers, 
 toilets, urinals, slop sinks, etc. 
 Labor running gas pipe for ranges, fire 
 places, lights, etc. Give number of 
 lineal feet of pipe run and size of pipe. 
 Labor setting ranges, gas fixtures, etc. 
 Labor covering water pipes. Give 
 number of lineal feet of pipe covered, 
 kind of covering, and size of same. 
 
 STEAM, HOT WATER, AND FURNACE 
 
 HEATING 
 
 (a) 
 
 (b) 
 (c) 
 (d) 
 
 Labor unloading material from cars, 
 
 hauling to job, and unloading at the 
 
 building. 
 
 Labor setting boiler. Give size of same 
 
 and conditions of setting. 
 
 Labor bricking up boiler, breeching, 
 
 etc. 
 
 Labor roughing in for radiators, etc. 
 
 Give number of radiators roughed in 
 
 per 8 hour day. 
 
 COST SCHEDULE 
 
 55 
 
 (e) Labor setting radiators, valves, air 
 cocks, etc., and labor required to make 
 all necessary connections for same. 
 Give number of radiators connected up 
 per 8 hour day. 
 
 (f ) Labor setting temporary radiators, con- 
 necting and disconnecting same, etc. 
 Give number of radiators set and con- 
 nected per 8 hour day. 
 
 (g) Painters* time painting or bronzing 
 radiators. Measurement should be 
 given in square feet of radiation 
 painted. 
 
 (h) Labor covering all kinds of pipes. Give 
 size of covering, kind, and number of 
 lineal feet installed. 
 
 1 1 rrp_i > f 
 
 (a) 
 
 (b) 
 
 ELECTRIC WIRING 
 
 Labor unloading materials from cars, 
 hauling to job, and unloading at build- 
 ing site. 
 
 Labor running conduit up to 1 inch in 
 diameter, placing outlet boxes, recepta- 
 cles, switches, etc. Give number of 
 lineal feet placed together with size 
 of same. 
 
56 PRACTICAL COST KEEPING 
 
 COST SCHEDULE 
 
 57 
 
 »' 
 
 (c) Labor nmning conduit up to 3 inches 
 in diameter, placing outlet boxes, recep- 
 tacles, switches, etc. Give number of 
 lineal feet placed together with the size 
 of same. 
 
 (d) Labor installing switch boards, gene- 
 rators, dynamos, and all classes of elec- 
 trical apparatus for power houses. 
 
 (e) Labor installing and placing telephones. 
 Keep separate time on running conduit 
 and wires and placing telephone instru- 
 ments. 
 
 (f) Labor installing door bells, annunci- 
 ators, etc. Give number installed. 
 
 (g) Labor pulling wires, etc. Give number 
 of lineal feet installed per 8 hour day. 
 
 (h) Labor installing all classes of lighting 
 fixtures. Give number of fixtures 
 placed. 
 
 (i) Labor handling and installing all classes 
 of miscellaneous electrical work as re- 
 quired by the individual job. 
 
 ALL CLASSES OF EXTRA WORK NOT 
 IN ORIGINAL CONTRACT 
 
 All classes of extra work on orders re- 
 ceived from Architect or Owners, work 
 
 completed, for sub-contractors, and any 
 work that is not connected with the 
 original contract, should bear an **X*' 
 symbol. The * * Order for Change ' * sheet 
 should bear any number ; such as * * XP- 
 21," and the ** Labor Distribution 
 Card" on salmon color should bear the 
 same number, so that the office can 
 conviently locate all expenditures that 
 are chargeable to others and not to the 
 original contract. 
 
CHAPTER II 
 
 SHEETS USED IN THE TIME AND 
 COST-KEEPING SYSTEM 
 
 All of the various kinds of sheets required in 
 connection with this system are designed for use 
 in the ordinary loose leaf binder ; using sheets 4 
 by 6% inches which may be filed in the office 
 on the ordinary loose leaf poster or in a card 
 index ; taking 5 by 7 inch cards. By using sheets 
 of this size it is possible for the foreman or time- 
 keeper to carry all necessary sheets with him on 
 the job at all times for ready reference. This 
 includes such sheets as the Weekly Expense 
 Sheets, Foremen *s Reports, Time Sheets and 
 Pay-roll, Labor Distribution Sheets, and the 
 Order for Change blanks. 
 
 TIME AND PAY-ROLL SHEETS 
 
 In this system the Pay-roll sheet is also the 
 time sheet and vice versa. The foreman or time- 
 keeper enters the time on the sheet at the end 
 of each working day; and when the pay-roll 
 week ends, it is only necessary to enter the last 
 day's time in the book, total the hours, and make 
 
 58 
 
 TIME AND PAY-ROLL SHEETS 59 
 
 the necessary extensions ; and the sheets are then 
 ready for the office ; or, if the pay rolls are not 
 made up by the foreman or time-keeper on the 
 job, the time for the last day is entered in the 
 book and the sheets forwarded to the office for 
 completion. 
 
 Where it is desirable or necessary to keep 
 copies of the time or pay-roll sheets on the job, 
 the sheets should be printed in purple copying 
 ink; and the time-keeper or foreman should fill 
 in the time and amounts either with copying ink 
 or with a very hard indelible pencil. These 
 sheets may then be placed in a regular letter 
 press copy book, with the tissue sheets dampened 
 according to instructions and placed in the letter 
 press; and an exact duplicate of the original 
 time and pay-roll sheet is produced. (This sys- 
 tem may be used with all the various forms if so 
 desired.) This takes but a very few minutes, 
 and saves a large amount of time and labor copy- 
 ing all the names and time from the time book 
 into the pay-roll book, eliminates the possibility 
 of error, and reduces the cost of stationery nearly 
 one-half; as it is not necessary to make a carbon 
 copy of the original pay-roll sheets. 
 
 By using this system the copies as well as the 
 original pay-roll sheets as turned into the home 
 
 t) 
 
60 
 
 PRACTICAL COST KEEPING 
 
 METHOD USED IN KEEPING TIME 61 
 
 I 
 
 HM 
 
 Iti 
 
 office, contain all the original checkings, marks, 
 notations, etc., that were inserted by the fore- 
 man or time-keeper, such as late and absent 
 marks, etc. 
 
 Another great advantage which this system 
 enjoys over most any other time and pay-roll 
 sheet is its great value in law suits, personal 
 injury claims, etc. The original time sheets may 
 be quickly produced showing the actual check- 
 ings of every man on the job; giving the time 
 they started and quit work, and the number of 
 men working each day. In law suits of delays, 
 personal injuries, etc., these sheets are authentic, 
 and cannot successfully be tampered with; and 
 they furnish weighty evidence beyond dispute, 
 whereas a copied pay roll cannot successfully 
 be produced as evidence. 
 
 METHOD USED IN KEEPING TIME 
 
 Before the men start work in the morning 
 they should report at the job office and give 
 either their name or check number, or leave their 
 brass check in the office. From this record the 
 time-keeper enters on the time sheet a small dot 
 at the left side of the small square, opposite the 
 man's name, giving the day of the week; as it is 
 from these dots he is able to tell what men have 
 checked in for work in the morning and whom to 
 
 look for when the men are checked on the job 
 during the day. If a man reports for work 
 late, a small L is placed on the left side of the 
 small square instead of the dot, and if the man 
 leaves work before the close of the day, a small 
 E is placed at the right edge of the small square, 
 which designates the man left work early in the 
 day. The men are checked while at work on the 
 job, either three or four times a day, depending 
 upon the time at the disposal of the time-keeper 
 or foreman, and at intervals of about two hours. 
 As the time-keeper goes over the job he enters 
 in the upper left hand corner of the small square, 
 a symbol designating the class of work the man 
 is performing at the time, for example, '*C2'' 
 designates the man is working in the gang mix- 
 ing and depositing concrete. Each time the 
 men are checked on the job the symbols desig- 
 nating the class of work at which the men are 
 engaged are entered as shown in the accompany- 
 ing illustration (Figure 1), but if the man is 
 working at the same thing all day, only the small 
 symbol is repeated. 
 
62 
 
 PRACTICAL COST KEEPING 
 
 METHOD USED IN KEEPING TIME 63 
 
 At the close of the day the men check out at 
 the job office, giving either their names or check 
 numbers, as they did in the morning ; and from 
 this record the time-keeper enters the complete 
 time for the day into the time and pay roll book. 
 Always use a very hard pencil, preferably a 
 **HHHH'* for marking the small letters and 
 symbols in the squares, as it is necessary the 
 marks be very small and made with a sharp 
 point, which is only satisfactorily obtained by 
 using a pencil containing hard lead. For enter- 
 ing the time in the book, either copying ink or 
 an indelible pencil (hard lead) should be used 
 to produce a letter press copy. 
 
 The small symbols as given below are used 
 to designate the various classes of work coming 
 under the main classifications, and should be 
 used in checking the time of the men on the job, 
 as given in the preceding pages : 
 
 (a) (b) (c) (d) (e) (f) (s) (h) (i) (j) (k) (1) (m)(n) 
 
 Nj i/*-ix + vAi-j n>^ 
 
 From the original check marks on the time 
 sheets, the time-keeper goes through the sheets 
 and totals the number of hours for each class 
 of labor on the separate branches of work; and 
 
64 PRACTICAL COST KEEPWO 
 
 the total number of hours as totaled under the 
 different classifications must check to the hour 
 with the total number of hours as shown on the 
 time sheets for that day. The Foreman *8 Re- 
 port is used in conjunction with the time-keeper's 
 report, and by comparing the total number of 
 hours on both sheets, the hours of each class 
 of labor are entered on the Labor Distribution 
 sheets as described in the following pages. 
 
 CHECK SYSTEMS USED AND IN USE 
 
 All concerns use various methods of check- 
 ing time but nearly all of them use the brass 
 check. Some companies have the men remove 
 their checks from the board upon starting work 
 in the morning and deposit them again at night 
 upon leaving the job ; but the most satisfactory 
 method for all concerned is to have the men de- 
 posit their checks in the office or on the board 
 upon reporting for work in the morning and 
 taking their checks home with them at night. 
 This is especially true in cases of sickness, acci- 
 dent or absence for any reason. If the man 
 has been absent from work for several days or 
 weeks, and has not been able to draw his pay, 
 he still retains his check for identification pur- 
 poses, and keeps it as long as there is money due 
 
 
 CHECK SYSTEMS USED AND IN USE 65 
 
 him from the company. When the man is dis- 
 charged, quits or leaves for any reason what- 
 ever, the check is "lifted'* when he has received 
 his pay. This system has been found much 
 more satisfactory than most any other now in 
 use, as all checks hung on the board in the morn- 
 ing represent men working on the job. 
 
 In giving out brass checks to workmen it is 
 well to keep the different trades separated as 
 much as possible; for instance, laborers would 
 have checks ranging in number from 1 to 150; 
 carpenters from 151 to 200 ; masons 201 to 250, 
 etc. In this way it is always possible to tell at 
 a glance the occupation of any man employed on 
 the job. 
 
 On the pay roll, all the men of one occupa- 
 tion should be placed on sheets together, as this 
 will avoid much confusion and save consider- 
 able time in checking the men on the job, and 
 furthermore, in making up the pay rolls at 
 the end of the week all men of one rate are to- 
 gether. 
 
 FOREMAN'S REPORT 
 
 Each foreman on the job has a loose leaf book 
 similar to the one carried by the time-keeper. In 
 this book are carried the Foreman's Report 
 sheets, as illustrated in Figure 2. At the close of 
 
 ■.* .'i 
 
66 PRACTICAL COST KEEPING 
 
 FOREMAN'S REPORT 
 
 67 
 
 each working day the foreman makes a report 
 of the men who have been working under him 
 and what they have been doing. For instance, 
 if the carpenter foreman has 15 carpenters work- 
 ing 8 hours each, he will have to account for 120 
 hours carpenter time, and this method may be 
 repeated to cover every foreman and trade work- 
 ing on the job. 
 
 It is not necessary that the foreman reports 
 the quantity of work performed each 8 hour day, 
 as it has been found that many very good fore- 
 men are unable to do this class of work; so it 
 may be left to the job oflSce to complete ; or the 
 quantities may be checked once a week and, in- 
 cluded on the Labor Distribution sheet when the 
 pay rolls are totaled. It is absolutely essential 
 that the foreman reports the number of hours 
 employed on any piece of work, the total to 
 agree with the number of men working during 
 the day. 
 
 From the time sheets and the Foreman *s Re- 
 port the time-keeper is able to check the number 
 of hours time for all classes of labor required 
 to complete any certain piece of work ; and from 
 the result of the checkings entered in the time 
 book and the Foreman's Report, the time is en- 
 tered onto the Labor Distribution sheets. If 
 
68 PRACTICAL COST KEEPING 
 
 LABOR DISTRIBUTION SHEETS 69 
 
 there were 20 carpenters working 8 hours, 25 
 masons working 8 hours and 35 laborers working 
 8 hours, it would be necessary for the time-keeper 
 to account for 160 hours carpenter time, 200 
 hours mason time and 280 hours laborers' 
 time, and this time may be divided so as to cover 
 twenty-five branches of work. 
 
 LABOR DISTRIBUTION SHEETS 
 
 The labor distribution sheets or cards are 
 printed on either yellow paper or cardboard, de- 
 pending upon the filing system in use — whether 
 a loose leaf binder or a card index system. The 
 yellow card is used to distinguish it from any 
 other sheet in use ; so that a glance will show it to 
 be a Labor Distribution sheet. Where there is 
 extra work involved or charged against sub-con- 
 tractors, a salmon colored card is used and from 
 this color the home office distinguishes items that 
 are to be charged as extras to the original con- 
 tract or work completed for sub-contractors. 
 
 Every week one card is made out for each 
 branch of work being performed and each day 
 the time is entered from the original time and 
 pay roll sheets and Foreman's Report to the La- 
 bor Distribution sheets. For instance, if there 
 are 350 hours for laborers during any one day, 
 
 100 hours may be charged against masonry, 25 
 hours to cut stone work, 200 hours to reinforced 
 concrete, etc., until the entire 350 hours are ac- 
 counted for and this same system will work out 
 for every trade employed upon the building. At 
 the end of the week when the Pay Roll sheets are 
 totaled up, the Labor Distribution sheets are 
 totaled in the same way, and the two should bal- 
 ance to the cent, unless an odd rate is in use when 
 it will be necessary to add or deduct a few cents 
 to make the cards balance with the pay roll. 
 
 If the time is entered on the Labor Distribu- 
 tion sheets on the job, the totals of both the 
 Pay Rolls and the Distribution Sheets may be 
 extended in the office; where the men on the 
 job are too busy or perhaps not capable of doing 
 this work. The totals from one week to the 
 next, and the entire back of the card may be 
 worked out in the office, providing the neces- 
 sary information regarding the amount of work 
 in place is furnished from the job. 
 
 To many contractors the information given 
 on the front of the card will prove sufficient, and 
 they will find the use of the back of the card 
 unnecessary; but to the contractor who is do- 
 ing work in all parts of the country and desires 
 to reduce all classes of work to units of measure 
 
70 PRACTICAL COST KEEPING 
 
 per man hour for use on future estimates, the in- 
 formation as given on the back of the card will 
 prove valuable and complete. If desired, this 
 information may be worked up from the cards 
 at the completion of the job but it will be much 
 easier and more satisfactory to keep the cards 
 up to date as the job progresses. 
 
 At the completion of the job the last card 
 issued on any branch of work may be filed ; and 
 this one card will contain a complete summary 
 of the job from start to finish. The other cards 
 may be destroyed or filed in the vaults if so 
 desired. 
 
 The front of the distribution sheet gives the 
 amount of work completed up to the past week, 
 the work completed the present week, and the 
 total quantity of work completed to date. The 
 pay roll costs from the beginning of the job up 
 to the present time are also given, together with 
 the average labor cost per unit of measure up 
 to the past week, present week, and the average 
 cost to date. The quantity of work a mechanic 
 averaged per 8 hour day from the start of the 
 job up to the present time is also given. 
 
 I 
 
 HOW TO KEEP COSTS 
 
 71 
 
 
 
 
 
 
 
 
 
 
 
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72 PKACTICAL COST KEEPING 
 
 The back of the card analyzes all costs and 
 reduces them to their lowest possible terms in 
 money, hours, and the time required to complete 
 any certain unit of work. 
 
 The Unit Labor Costs as given at the top of 
 the card show where it cost $7.00 per thousand 
 to lay common brick, of this amount $4.50 was 
 for masons; $1.40 was for laborers assisting 
 masons; 60 cents was for men making mortar; 
 and 50 cents was for laborers building scaffold ; 
 thereby making it possible to know just where 
 and how the different costs were arrived at. 
 It is not necessary to write in the squares, 
 numbered 1, 2, 3, 4, 5, 6, 7 and 8, giving the 
 occupations, unless desired; as the front of the 
 card is numbered in the same manner, so 
 by merely turning the card it is possible to see 
 just what class of mechanics were employed in 
 the construction of the work. 
 
 The Total Labor Hours columns give the total 
 number of hours required by each class of me- 
 chanics to complete the job, first are given the 
 number of hours up until the present week; 
 then the number of hours required during the 
 present week; and the lower columns show the 
 total number of hours to the present time. This 
 is very valuable where it is desired to reduce 
 
 HOW TO KEEP COSTS 
 
 73 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 II 
 
74 PRACTICAL COST KEEPING 
 
 the costs on the entire job to man hours per unit 
 of measure. 
 
 The Labor Hours Per Unit columns give the 
 average number of hours of the different classes 
 of labor to complete a certain amount of work, 
 viz. : a thousand feet of lumber, a thousand brick, 
 one hundred square feet of concrete forms, etc. 
 
 This column is also very valuable to the con- 
 tractor who does work in many parts of the 
 country at varying w^age scales; as he can tell 
 at a glance just how many hours of each class 
 of labor are required to complete any piece of 
 work. 
 
 Nl^ 
 
 I 
 
 |i 
 
 HOW TO KEEP COSTS 
 
 In order to keep costs so that they may be 
 of value to the contractor in preparing future 
 estimates, it is important that they be kept in 
 identically the same manner in which new work 
 is to be estimated ; the units of measures should 
 be kept the same, and the costs and hours should 
 be compiled accordingly. 
 
 In order to make this plain to those who have 
 never made an attempt to keep unit costs on 
 their work; to give the time-keeper on the job 
 exactly the information required in the office, 
 and to give the bookkeeper or estimator the in- 
 
 nOW TO KEEP COSTS 
 
 75 
 
 formation necessary to reduce the costs to work- 
 ing units; the different branches of work will 
 be dealt with and practical examples showing 
 the cards in use under varying conditions will 
 be given. This will give those who are not fa- 
 miliar with cost keeping the necessary infor- 
 mation to compile valuable data on all classes 
 of work. 
 
CHAPTER III 
 
 GENERAL CONDITIONS 
 
 The branch of work covered by General Condi- 
 tions gives the pay roll cost of the Superin- 
 tendents, time-keepers, material clerks, civil or 
 constructing engineers, day and night watchmen 
 and other miscellaneous pay roll expense in con- 
 nection with the job. All the above items are 
 generally figured as overhead expense and are 
 non-productive labor. The pay roll covering 
 plant, temporary ofiBces, tool and cement sheds, 
 hoisting towers, placing derricks, etc., are all 
 general expense, as it will cost just as much to 
 build a tower to hoist 500 yards of concrete as 
 one to hoist 5,000 yards, so when the plant costs 
 are charged directly to the different branches 
 of work using them the ratio of proportions are 
 unfair. All plant and equipment charges should 
 be charged to a special account in order that 
 the costs as reduced to units of measure may 
 be of value. 
 
 Figure 5 shows the distribution sheet as used 
 under General Conditions, and showing the vari- 
 
 76 
 
 GENERAL CONDITIONS 
 
 77 
 
 ous classes of men employed and charged to 
 General Conditions. Under pay roll costs are 
 given the total expenditures on the job to the 
 present time. 
 
 Fig. B. Keeping Costs on General Expense. 
 
 Figure 6, which is the back of figure 5, an- 
 alyzes the costs, and shows just what portion cf 
 $1,756.00 was spent for superintendent, time- 
 keeper, civil engineer, watchmen, mason, car- 
 penter, and labor foreman, together with the 
 total number of hours put in by the different 
 professions and trades. 
 
 You will note that all foremen's time is car- 
 ried under General Conditions. This is not 
 customary, but at the same time it is the proper 
 
78 PRACTICAL COST KEEPING 
 
 charge. For instance, if the mason foreman's 
 time is charged against masonry, and there are 
 three or four weeks of bad weather with only 
 ten or fifteen thousand brick laid, the cost of 
 
 COST ANALYSIS RECORD 
 UNIT LABOR COSTS UNIT 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 e 
 
 7 
 
 9 
 
 »M.rtM 
 
 £Sa.aa. 
 
 /J^oa 
 
 -UAToa 
 
 /1-i.oa 
 
 i^Si.oo 
 
 "lUo trn 
 
 /JlLaa 
 
 
 Tk<« WmH 
 
 ^o.oa 
 
 y£eo 
 
 3£-o<, 
 
 /L.oo 
 
 U>.»0 ^oo 
 
 %-O.0Q 
 
 r M 
 
 Tmm 
 
 ^0 oo 
 
 %90 OO 
 
 >to.Oo 
 
 i%8.00 
 
 ^ij-oa 
 
 >io.»» 
 
 jiiLeo 
 
 Ai^/ — 
 jrcz. •• 
 
 TOTAL LABOR HOURS UNIT 
 
 
 1 
 
 2 
 
 9 
 
 4 
 
 9 
 
 6 
 
 7 
 
 % 
 
 ^•^^•IK 
 
 Jpi 
 
 30 S 
 
 %Of{ 
 
 Cj^ 
 
 9og 
 
 30i 
 
 SmO- 
 
 
 Tk« WMk 
 
 H^ 
 
 UJ. 
 
 Jhf- 
 
 90 
 
 jM- 
 
 >^ 
 
 ^*A 
 
 
 Total 
 
 ^Sy 
 
 ^^v 
 
 9S^ 
 
 T^Jf 
 
 3S-». 
 
 SS-i. 
 
 3*8 
 
 
 LABOR HOURS PCR UNIT ^ UNIT 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 • 
 
 7 
 
 8 
 
 rt^niOl^ 
 
 
 
 
 
 
 
 
 
 TiM* WMk 
 
 
 
 
 
 
 
 
 
 T«M 
 
 
 
 
 
 
 
 
 
 '•— •• « •»'• •» »—• «. w-w. lanrf 1 
 
 Fig. 6. Analyzing Costs on General Expense. 
 
 lajang same will be enormous, and still the men 
 may be doing a fair day's work every day. All 
 foremen's time should be charged under general 
 conditions and then the costs will give the actual 
 time employed by mechanics and helpers to ac- 
 complish a certain piece of work. The same 
 thing is applicable to every branch of building 
 or construction work. 
 
 Figure 7 gives the cost of constructing a 
 brick hoist 80 feet high for use with double 
 
 GENERAL CONDITIONS 
 
 79 
 
 V^Bfll Wmmm LABOR DISTRIBUTION 
 
 ' 
 
 Fig. 7. Keeping Cost on Plant Charges. 
 
 cages; giving the cost last week, the cost this 
 week, and the total cost of same. Figure 8, 
 
 rXJST ANALYSIS RECORD 
 UNIT LABOR COSTS UNIT , j 
 
 
 1 
 
 2 
 
 3 
 
 4^ 
 
 9 
 
 e 
 
 7 
 
 e 
 
 
 fU 
 
 a /in 
 
 
 
 
 
 
 
 TMWMk 
 
 JMil 
 
 ■Xdoo 
 
 l>o» 
 
 1 
 
 
 
 
 7^/ — 
 
 TaM 
 
 U/A, 
 
 3>ffo 
 
 />.oo 
 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 a 
 
 7 
 
 % 
 
 y_._. 
 
 f*^ 
 
 >C7 
 
 » -> 
 
 
 
 
 
 
 TMi WMk 
 
 Rjt- 
 
 ho 
 
 /6 
 
 
 
 
 
 • 
 
 T«M 
 
 ax 
 
 To 
 
 /is 
 
 
 
 
 
 
 LABOR HOURS PER UNIT UNIT | 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 e 
 
 7 
 
 8 
 
 .___ 
 
 
 
 
 
 
 
 
 
 Tim WMk 
 
 
 
 
 
 
 
 
 
 TalM 
 
 
 
 
 
 
 
 
 1 
 
 ,^m a„0i^n»t,rm^*.m,»m •o.V 
 
 Fig. 8. Analyzing Costs on Plant and Equipment. 
 
80 
 
 PRACTICAL COST KEEPING 
 
 which is the back of figure 7, gives the time 
 for carpenters, laborers, and engineers in the 
 construction of same, and the total number of 
 hours required by each trade. 
 
 *■**■• ^^f^m LABOR DISTRIBLmON 
 
 r 
 
 ^ ^ 
 
 1 
 
 <^'/r/>3' w«.u-i^ &PRfi.|91fi ^^ fCr- 1 
 
 ^OCCUMTMN 
 
 r 
 
 s 
 
 8 
 
 M 
 
 T 
 
 W 
 
 T 
 
 «M. 
 
 ■kf« 
 
 mmm 
 
 • ^ Citf^Otnf9^ 
 
 >4 
 
 
 
 /f 
 
 X^ 
 
 f<, 
 
 _ 
 
 ■r> 
 
 7# 
 
 Lfi Ua 
 
 t"^ /*A^-^ 
 
 / 
 
 / 
 
 
 / 
 
 / 
 
 V 
 
 
 W" 
 
 
 tiJ 
 
 i& 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ^HH 
 
 
 
 
 
 
 
 
 
 
 
 
 ^^M 
 
 
 
 
 
 
 
 
 
 
 
 
 ^^"' 
 
 
 .ii 
 
 4iS 
 
 
 
 121 
 
 1 — 
 
 
 
 ^^^ 
 
 
 
 
 
 
 Omi 
 
 •> 
 
 5v. 
 
 
 
 ^M i 
 
 (MtOM 
 
 • irr 
 
 >»«.mw 
 
 7^ 
 
 ^^vZSB- 
 
 J.^a 
 
 t*m^ 
 
 
 
 
 
 Tk* Wm« 
 
 /*" 
 
 ^«</tf 
 
 f >i 
 
 77*' 
 
 
 
 
 
 T«Mt 
 
 X^^ 
 
 IIT^O 
 
 irjf 
 
 «#' 
 
 
 
 
 
 *>*■•■ »I1»II l»l« » fmm^ «. aw. 11,^ 1 
 
 Pig. 9. Costs on Constructing Temporary Buildings. 
 
 Under figure 9 are given the costs of build- 
 ing the temporary shanty or oflSce, the size of 
 same, and the number of feet of lumber re- 
 quired. The total pay roll cost to date is given, 
 together with the average cost per thousand feet 
 of lumber, and the quantity of lumber a man will 
 handle and frame per 8 hour day. On the back 
 of this card, figure 10, are given the separate 
 units, showing just what items are included 
 in the total cost, the number of hours worked 
 
 1^ 
 
 GENERAL CONDITIONS 
 
 81 
 
 by the various classes of labor from the start of 
 the job to the present time, and the number of 
 hours required for carpenters and laborers to 
 handle and frame a thousand feet of lumber. 
 
 COST ANALYSIS RECORD 
 
 UNIT UBOR COSTS 
 
 TM( WMk 
 
 T«MI 
 
 t^/ 
 
 -i£a^ 
 
 -^^ 
 
 Lit 
 
 2/«A>/> 
 
 JULt 
 
 ?:c<2 
 
 JllS- 
 
 'M 
 
 TOTAL LABOR »O0W& M XfiCtO 
 
 5JJ 
 
 "tl^^^MfJMUuJ^ 
 
 TM> WMk 
 
 yCMi^ 
 
 -£feu 
 
 -^ 
 
 r%u- 
 
 i/u* 
 
 ^ 
 
 aiJk 
 
 vMrtOt^^jS^ 
 
 ytlUV</6\/^ 
 
 LABOR HOURS PER UNIT 
 
 TlM Wm* 
 
 TIM 
 
 1^ 
 
 /^ - 
 
 ^ 
 
 7 d$M*' 
 
 ^^ 
 
 ^ - 
 
 Mw^^yfb 4* J^cu'^^'^^ 
 
 Fig. 10. Analyzed Costs on Temporary Structures. 
 
 UNLOADING MATERIAL FROM CARS 
 
 On jobs where the different materials are de- 
 livered on cars, it is well to keep separate costs 
 of the unloading, as there are a great many jobs 
 where the materials are delivered by truck, and 
 a comparison of costs would not be possible 
 unless the unloading were kept separately. 
 
 On the cost schedule as given on the preced- 
 ing pages are included all items that enter in- 
 to the construction of an ordinary building; 
 
 11 
 
 II 
 
 
til 
 
 82 PRACTICAL COST KEEPING 
 
 so that reference to this schedule will give the 
 reader an idea of the class of materials to be 
 unloaded and the basis for keeping costs on same. 
 
 famtm mi g^, | fnmk B. Walker Cospuv 
 "* w^ ggl LABOR mSTKtBUTION 
 
 c- W/Z^' 
 
 OCCUMTION 
 
 ^/ //t^an r^ 
 
 4U 
 
 
 MtaoL. 
 
 '^1 /.•M»rM 
 
 TMal 
 
 Tki« m 
 Tmm 
 
 JAL. 
 
 /■r/ 
 
 /^•f 
 
 £ 
 
 /^»gg 
 
 ^/A<^ 
 
 \y/g |//<^ 
 
 /« 
 
 I^^ 
 
 j?il 
 
 ll-ta. 
 
 APRS-W6 ^^/C^ 
 
 22: 
 
 
 />»^i6t 
 
 ia_ 
 
 .iJL 
 
 :^ 
 
 51 
 
 32 
 
 r^ 
 
 p 
 
 J^ 
 
 >S.i9 
 
 U ,99 
 
 i'SS'\474t9 
 
 w 
 
 ^ 
 
 7 TO 
 
 J&^e£ 
 
 -.K^ 
 
 JZ»:_ 
 
 JL_ 
 
 Z7m 
 
 •Ei^^ 
 
 .Z«4S<r 
 
 ..^C- 
 
 ./£. 
 
 Fig. 11. Costs on Unloading: Sand and Gravel from 
 
 Cars. 
 
 Under figure 11 are given the time required 
 by laborers unloading sand and gravel from the 
 cars; the quantity of each unloaded, together 
 with the total pay roll cost to date and the aver- 
 age labor cost per cubic yard. The average 
 number of cubic yards a man will unload per 
 8 hour day are also given. On the back of this 
 card, figure 12, are given the separate labor 
 costs and the total number of hours worked by 
 each class of workmen, and the column at the 
 
 UNLOADING MATERIAL 
 
 83 
 
 bottom of the card gives the average time for 
 a laborer to unload a cubic yard of sand or 
 gravel. 
 
 COST ANALYSIS RECORD W/*^ '^^'*' 
 
 UNIT LABOR COSTS 
 
 tmwm* 
 
 T«WI 
 
 >^ 
 
 .Jl- 
 
 2i- 
 
 Mh. 
 
 Jj^ 
 
 .Jl. 
 
 UNIT^ 
 
 ^SiSL- 
 
 TOTAL lABOR hours 
 
 UNIT 
 
 1 <*; 
 
 TMl WMk 
 
 TaM 
 
 /oo 
 
 JJt- 
 
 JljL 
 
 i(6J 
 
 ^ 
 
 I^ 
 
 LABOR HOURS PER UNIT 
 
 UNITjgS*/' t4A^ A^ji^ 
 
 Fig. 12. Analyzed Costs on Unloading Sand and Gravel. 
 
 Figure 13 illustrates the method used in un- 
 loading both common and face brick. The num- 
 ber of thousands of each kind of brick unloaded 
 to date, the pay roll cost of same, and the aver- 
 age cost of unloading one thousand brick. The 
 number of thousand brick a laborer will unload 
 per 8 hour day are also given. On the back of 
 this card, figure 14, are given the separate unit 
 costs which go to make up the total costs as 
 given on the front of the card. The total num- 
 ber of hours required to complete the entire 
 
 II 
 
I 
 
 ii> 
 
 84 PRACTICAL COST KEEPING 
 
 job are given, and the number of hours required 
 to unload both one thousand common and one 
 thousand face brick are also given. 
 
 * fej /M^ancrit 
 
 
 Pruk R. W«lkM- Ctta 
 
 LABOR DtSTmBUnON 
 
 OCCUMTIOM 
 
 ^^ ^'^"'^rA 
 
 TMa«»Mk 
 
 sz: 
 
 ^^^ ^fjfO. 
 
 6i3^t 
 
 U^^ \/3j:Xa 
 
 t. 
 
 J> 
 
 ^£la- 
 
 Ow* t«<lt 
 
 £ 
 
 -4^ 
 
 j^L 
 
 h?U'm 
 
 "••fW llf 
 
 IZ 
 
 ttSL 
 
 U4t 
 
 ^^3V 
 
 /4 
 
 ^ 
 
 j^^M. 
 
 ^^UEl 
 
 eni «i M !••• •> rw<« a. 
 
 7;^ 
 
 *i»Hfc/<^»5~ 
 
 7^ 
 
 £Z 
 
 ><^^w 
 
 3/r<<> 
 
 k^_i^ 
 
 -&. 
 
 
 :^as 
 
 .2^1^ 
 
 ..ZL 
 
 4^ 
 
 -^ 
 
 » » w^ii^tw 
 
 ^242^. 
 
 .U*C 
 
 SmujL 
 
 Fiff. 13 
 
 . Labor Costs 
 
 on 
 
 Unloading Brick from Cars. 
 
 f COST 
 UNIT LABOR COSTS 
 
 ANALYSIS REOOMO W «»^ t^-* -C*^*^ 
 
 
 ' i^) 
 
 a (i) 
 
 3 
 
 4 
 
 t 
 
 • 
 
 7 
 
 • 
 
 PM.HM. 
 
 4{K 
 
 Jt 
 
 
 
 
 
 
 
 TM( Wm» 
 
 >// 
 
 .f^ 
 
 
 
 
 
 
 
 T«««< 
 
 44f 
 
 (Jo 
 
 
 
 
 
 
 
 TOTAL LABOR HOURS 
 
 UNIT i 
 
 
 ' (to 
 
 ^(^J 
 
 3 
 
 4 
 
 9 
 
 e 
 
 7 
 
 a 
 
 >i»»i<>ii« 
 
 ^x*^ 
 
 //o 
 
 
 
 
 
 
 
 Thw Wm« 
 
 /^ 
 
 u 
 
 
 
 
 
 
 
 Tmm 
 
 j/-^^ 
 
 /7/ 
 
 
 
 
 
 
 
 LABOR HOURS PER UNM 
 
 r unitI 
 
 if Tiff *« A U^m-JriL. 
 
 9.x * >*» •• 
 
 I^^JU*. 
 
 2fiKX 
 
 3 
 
 4' 
 
 9 
 
 e 
 
 7 
 
 • 
 
 **%- /*?CL 
 
 if*-^ 
 
 
 
 
 
 
 
 r*mm^ fijr ^ 
 
 ^^ . 
 
 
 
 
 
 
 
 T.«. /^ . 
 
 ZiU . 
 
 
 
 
 
 
 
 1 '•^ "• cmm» 1*1* ap h»» k awtw tiwt | 
 
 Fig. 14. Method of Analyzing Costs on Unloading 
 
 Brick. 
 
 VN LOADING MATERIAL 
 
 85 
 
 BaM i iii 
 
 , UIUM iMfM LABOR DISTRIBUTION 
 
 -^ 
 
 122^ 
 
 APR 6 -1916 ^^m^/Cr- 
 
 OCCUPATION 
 
 I ^y /a^anrs 
 
 '^tTif -^"^^"^ 
 
 T«MI 
 
 TkKWMk 
 
 •lac 
 
 2^:^^ 
 
 y/jfci 
 
 SUtiL 
 
 M 
 
 7Z 
 
 s 
 
 s 
 
 'njio. 
 
 ^>90 
 
 //%.O0 
 
 Uta* ■ ■■■■ 
 
 7',f(, 
 
 JL££, 
 
 r»r 
 
 ^ 
 
 T 
 
 IS. 
 
 Pm%**99' Of 
 
 /.tf/a 
 
 /,/VP 
 
 uHi- 
 
 z 
 
 
 ^tf^' 
 
 grftfp'. 
 
 M 
 
 ^ 
 
 /^ 
 
 gg 
 
 g ^f p 
 
 I^JL££. 
 
 S 
 
 23 
 
 ee 
 
 23 
 
 ^ta 
 
 ^LZA 
 
 C,<*9 
 
 pTPSo 
 
 
 v.^ 
 
 //// 
 
 I % Nwk •. «%■*•. 
 
 Fig. 15. Distribution and Costs on Unloading Hollow 
 
 Tile. 
 
 Under **AP-8/* figure 15, are given the costs 
 of unloading hollow building tile. The total 
 
 nORT ANALYSIS RECORD (^ f^r f.M>Tii^'4'7hi*^ 1 
 UNIT LABOR COSTS UNIT/'^/ fZ* • | 
 
 
 1 A 
 
 2 « 
 
 9 
 
 4 
 
 9 
 
 9 
 
 7 
 
 • 
 
 PM.rtM 
 
 ?^^6 
 
 ^>a 
 
 
 
 
 
 
 
 TM* WMk 
 
 *#/ 
 
 7" 
 
 
 
 
 
 
 
 T«MI 
 
 >vr 
 
 LL^ 
 
 
 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 4 
 
 2 e 
 
 3 
 
 4 
 
 9 
 
 6 
 
 T 
 
 9 
 
 - . ■ 
 
 >oo 
 
 77;^ 
 
 
 
 
 
 
 
 Tmb WMk 
 
 /f/l 
 
 //) 
 
 
 
 
 
 
 
 TaM 
 
 ygo 
 
 y/'74' 
 
 
 
 
 
 
 
 LABOR HOURS PER UNIT UNIT ^T^ ' , /2- . j 
 
 
 1 A 
 
 2 « 
 
 9 
 
 4 
 
 9 
 
 9 
 
 7 
 
 a 
 
 Pmtti. 
 
 /*->/* 
 
 /SKAfra 
 
 
 
 
 
 
 
 TMWMk 
 
 ;* - 
 
 /7I&- 
 
 
 
 
 
 
 
 T«M 
 
 vl . 
 
 /i*i-- 
 
 
 
 
 
 
 
 •«.« fc„,^«H.,»~.l^— •»-* 1 
 
 Fig. 16. Method of Analyzing Costs on Unloading Tile. 
 
lil 
 
 I 
 
 86 PRACTICAL COST KEEPWQ 
 
 quantity of the different size tile are given and 
 the pay roll cost of each to date. The unit costs 
 are given per square foot of tile and the average 
 number of each kind of tile a man will unload per 
 8 hour day On the back of this card, figure 16, 
 the separate unit labor costs are given, and the 
 total number of hours worked by the laborers 
 on the job. The bottom column gives the num- 
 ber of hours required to unload a thousand 
 square feet of 4 and 12 inch tile. 
 
 CHAPTER IV 
 
 \\ 
 
 WRECKING, SHORING AND 
 EXCAVATING 
 
 Under this heading will come the labor and 
 teams required to wreck old buildings and re- 
 move the rubbish from the premises; also the 
 cost of shoring and underpinning old buildings 
 and foundations are included. It is difficult to 
 reduce the cost on this work to units that will 
 be of value to any future time, as there are no 
 standards by which this work may be measured. 
 
 In estimating the cost of excavation, measure- 
 ment is invariably taken by the cubic yard; 
 therefore, the costs should be kept in the same 
 manner if they are to be valuable for pricing 
 other work under similar conditions. 
 
 If a steam shovel is being used for the general 
 excavation, the number of days time required 
 by the shovel, and the number of men required 
 to handle same should be given so as to get the 
 average daily output of the shovel. If the ex- 
 cavating is being done by laborers the average 
 cost per cubic yard should be kept and the num- 
 
 87 
 
p 
 
 88 
 
 PRACTICAL COST KEEPING 
 
 ber of yards a man will excavate per 8 hour day. 
 In giving the number of teams required, always 
 give the size of the wagon, the amount of loose 
 earth carried at each load, the number of loads 
 made per day by each team, and the distance 
 of the haul. 
 
 c— "^Z^.^- w^i,^ APR (>- 1916 t^H^/CsS- 
 
 OOCUMTIOM 
 
 r 
 
 s 
 
 S 
 
 M 
 
 T 
 
 w 
 
 T 
 
 MM 
 
 UTI 
 
 — 1 
 
 * ^f /aAartra 
 
 f^ 
 
 /a 
 
 
 <lf> 
 
 iU 
 
 ■Ti/ 
 
 /6 
 
 «ArK 
 
 ?.r 
 
 ,J^ 
 
 aa 
 
 
 ft 
 
 t^ 
 
 
 #ff 
 
 i 
 
 / 
 
 F /3L 
 
 •w 
 
 /o 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1^ 'a'jia^^ 
 
 '* 
 
 
 
 
 "Ti 
 
 T7 
 
 if«r. 
 
 
 
 -T7L 
 
 90 
 
 
 m nn. 
 
 Omm 
 
 W<M« Cmi 
 
 .vtMM< On 
 
 M Mm. 
 
 Cmm 
 
 .to* ■■■ii.» 
 
 
 
 .2^c^A 
 
 
 .V« 
 
 l/^w^> 
 
 
 ^4</'0l 
 
 .f# 
 
 •>9/fJ 
 
 TMtWMk 
 
 
 /^.em 
 
 .3r 
 
 Lrt . 
 
 «.. .. 
 
 , /d>## 
 
 ,/^ 
 
 /X . 
 
 Tmm 
 
 00/0 . 
 
 iriu»* 
 
 .yr* 
 
 J- .- 
 
 i^-h . 
 
 /T¥-L»» 
 
 .3W^ 
 
 /f4- 
 
 H>mm owrifM ttM •* hM* n. WMM. Mm* | 
 
 PIgr. 17. Keeping Costs on General Excavation. 
 
 Under figure 17 are given the costs of gen- 
 eral excavation. The number of cubic yards and 
 the total pay roll cost of same, together with 
 the unit cost per cubic yard and the average 
 number of cubic yards a laborer will excavate 
 per 8 hour day. The second column gives the 
 number of cubic yards of earth removed from 
 the premises, the total pay roll costs for teams, 
 
 SHORINO AND EXCAVATING 89 
 
 the average cost per cubic yard, and the num- 
 ber of yards removed by each team per 8 hour 
 day. On the back of this card, figure 18, are 
 
 COST ANALYSIS RECORD «/-fir«*r*W/ t» Y€. I 
 UNIT LABOR COSTS UNIT //^vA'** df ifd. 1 
 
 
 \£*t 
 
 2 Ma^ 
 
 » 
 
 4 
 
 B 
 
 • 
 
 T 
 
 • 
 
 P>««M 
 
 >/o 
 
 .3o 
 
 
 
 
 
 
 
 Tk« Wot* 
 
 •^. 
 
 M, 
 
 
 
 
 
 
 
 TMal 
 
 ■Sf^ 
 
 iof'^ 
 
 
 
 
 
 
 
 TOTAL LABOR HOURS 
 
 UNIT 1 
 
 
 ' £fe 
 
 2 Mm,/ 
 
 s 
 
 4 
 
 a 
 
 e 
 
 7 
 
 • 
 
 ^■■i»»« 
 
 M*^ 
 
 JCo 
 
 
 
 
 
 
 
 TiucWMk 
 
 >/.r^ 
 
 I3U 
 
 
 
 
 
 
 
 TaM 
 
 3i^(, 
 
 ^<fC 
 
 
 
 
 
 
 
 LABOR HOURS PER UNIT 
 
 
 
 
 \^/y/ 
 
 3 
 
 4 
 
 s 
 
 6 
 
 7 
 
 6 
 
 TMiWMk 
 
 /^sf/ri 
 
 /Mrs 
 
 
 
 
 
 
 
 t^^-iL- 
 
 /^ r 
 
 
 
 
 
 
 
 T«M< 
 
 \hlr .. 
 
 / « 
 
 
 
 
 
 
 
 fwB Mt *in*t» <(M M *^^ •■ <nM> ICMt 1 
 
 Fig:. 18. Analyzed Costs on General Excavation. 
 
 given the seperate units for laborers and teams ; 
 the total number of hours worked by both the 
 laborers and teams, the average time required 
 to excavate and load one cubic yard of earth, 
 and the time required by each team to haul and 
 dump one load. 
 
 Excavating for caissons should be kept sepa- 
 rate; the time required by laborers excavating 
 the earth, placing the lagging and iron rings, 
 and the time required by the man on the winch 
 and the laborers loading the wagons. If the 
 
90 PRACTICAL COST KEEPING 
 
 costs are kept in this manner, it is possible to 
 arrive at the different quantities of work each 
 man performs per 8 hour shift. The cost of the 
 excavation should be kept by the cubic yard, 
 and the placing of the lagging by the thousand 
 feet board measure ; as the work is usually esti- 
 mated in this manner. 
 
 1 Da 
 
 ■■«#«» 
 
 CmMUmbd 
 
 ^'/r/^.r 
 
 Fnak B. Vallwr 
 
 LABOR DISTRIBUTION 
 APR 6 
 
 OCCUMTION 
 
 /et£,h^ 
 
 yf«^ 
 
 ^f44^^ 
 
 /.aJtortea. 
 
 ./irTfimmtr . 
 
 Ik. 
 
 2^ 
 
 T 
 
 IL 
 
 ^ 
 
 T 
 
 191$ 
 
 Lh. 
 
 M 
 
 T 
 
 Y 
 
 Th-Uilf^^aa. 
 
 ± 
 
 ± 
 
 UL 
 
 SLWL 
 
 <i»w. /»»y 
 
 2£- 
 
 za^ 
 
 4£Z. 
 
 £ 
 
 U. 
 
 ^Im. 
 
 JiiL 
 
 -^ 
 
 O-ta. 
 
 & 
 
 .JlL 
 
 JLL 
 
 ma. 
 
 Qa. 
 
 Fig. 19. Cost Keeping: on Caisson Work. 
 
 Figure 19 illustrates the method used in 
 keeping costs on this class of work. The time 
 of the various classes of workmen are given with 
 the quantities of earth excavated and the num- 
 ber of feet of lagging placed. The total pay 
 roll costs for both are given, also the unit labor 
 cost per cubic yard of earth, and per thousand 
 
 SnORING AND EXCAVATING 91 
 
 feet of lagging. On the back of this card, figure 
 20, the separate units which go to make up 
 the total imit are given as noted on the front 
 
 COST ANALYSIS ReCORO H 
 UNtT LABOR COSTS UNIT(J 
 
 
 
 1 
 
 2 
 
 i/j>fw>t 
 
 4 
 
 9 
 
 6 
 
 r 
 
 8 
 
 r,, „ , 
 
 >$- 
 
 Aa 
 
 MffM 
 
 .CL 
 
 33 
 
 
 
 /yv 
 
 Tm> WMk 
 
 >r 
 
 .2V 
 
 Ji^ 
 
 -^6 
 
 tJh 
 
 
 
 i.oL 
 
 Tmm 
 
 ^?P' 
 
 i/V 
 
 
 ,^/V 
 
 JSS 
 
 
 
 ,.0U 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 \ 
 
 2 
 
 s 
 
 4 
 
 s 
 
 6 
 
 7 
 
 % 
 
 r„,^^ 
 
 So 
 
 /ao 
 
 h 
 
 /^ 
 
 ^ 
 
 
 
 
 TMlWW* 
 
 /a 
 
 /oo 
 
 ^ 
 
 />g 
 
 48 
 
 
 
 
 T.MI 
 
 ^/ 
 
 Too 
 
 Si 
 
 7<^ 
 
 i7i. 
 
 
 
 
 LABOR HOURS PER UNIT UN.T^'^i^'r -^^^IJ^:-. \ 
 
 
 1 
 
 2 
 
 » 
 
 4 
 
 s 
 
 e 
 
 7 
 
 8 
 
 r„„m 
 
 ^//r 
 
 lite- 
 
 JiA)^\'^^^ i 
 
 f>//r 
 
 
 
 
 Tm* WMk 
 
 V . 
 
 / . 
 
 
 •/& , 
 
 ^. 
 
 
 
 
 T«tM 
 
 Vy . 
 
 / . 
 
 JfKAfM 
 
 (% . 
 
 ^, 
 
 
 
 
 tmm m 1 1" ••« * »—• "^ "ii"" ••-* 1 
 
 II 
 
 Figr. 20. Method of Analyzing Costs on Caisson Work. 
 
 of the card. The second column gives the num- 
 ber of hours required by the man on the winch, 
 laborers digging and placing lagging, laborers 
 removing earth and loading wagons, and the 
 time of the engineer to complete a certain quan- 
 tity of work. On the bottom of the card are 
 given the time required by each class of labor 
 to excavate and remove one cubic yard of earth 
 and the time required to place a thousand feet 
 of lagging. 
 
■ii 
 
 ff 
 
 92 PRACTICAL COST KEEPING 
 
 LABOR COST DRIVING WOOD OR 
 CONCRETE PILES 
 
 To arrive at the labor cost of driving wood 
 or concrete piles, it is necessary to know the 
 number of piles driven each 8 hour shift by 
 each gang, giving the number of men with each 
 pile driver, and the total number of lineal feet 
 of all the piles driven. 
 
 
 PVnk B. Wmlkm Go«] 
 
 LABOR DISTRIBUTION 
 
 OOCUMTION 
 
 ^J ^/7fy/7MMJ^ 
 
 
 enr^ 
 
 ^ Xg^run 
 
 .^ ^^^i^JLoiuir 
 
 TMtWMk 
 
 / ?7 
 
 JIL. 
 
 SL^A. 
 
 7C 
 
 ^o 
 
 ^ 
 
 7C 
 
 ^ 
 
 ao- 
 
 MkAtL 
 
 
 AC!9 
 
 -^ 
 
 2fi. 
 
 72r 
 
 iSMlM 
 
 1^ 
 
 It 
 
 ^S I^tI^I ff^SS li^ff \fL<,o\^^y 
 
 t^H^/C^ 
 
 =^^^Lk 
 
 * ■ !■■ 
 
 ¥ 
 
 71 
 
 t^ 
 
 ^ 
 
 AS- 
 
 7jrLo 
 
 ^ 
 
 ^ 
 
 7^ 
 
 Ts 
 
 g-tf. 
 
 J^ia 
 
 J2£i. 
 
 JiL. 
 
 .JUL 
 
 zg 
 
 s 
 
 .ZS- 
 
 iitwivnwaa. i 
 
 Fig. 21. Costs on Driving Wood Piles. 
 
 Under (a) figure 21, the time of the men with 
 the pile driver is given, the total number of 
 40 foot piles driven to date, and the total pay 
 roll cost of same. The unit labor costs are 
 given at so much per pile and the average 
 number of piles driven per 8 hour shift. Un- 
 
 DRIVINQ PILES 
 
 93 
 
 der (b) on the same card, the time required by 
 laborers to cut off the piles is given, the 
 number of piles cut off, and the costs for cut- 
 ting off each pile and the average number a 
 man will cut off per 8 hour day is also given. 
 On the back of the card, figure 22, the separate 
 
 C06T ANALYSJS RECORD jl^^" ^*^ '^ '^r^7 
 
 UNIT LABOR COSTS 
 
 UNfT 
 
 , ^//f>H 
 
 Tm. Wm« 
 
 .A^ 
 
 JJL 
 
 -^ 
 
 .JJ- 
 
 Jj^ 
 
 j£6l 
 
 :^ 
 
 -^ 
 
 jd^ 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 T«ia WW* 
 
 
 ■^ 
 
 /So. 
 
 yj/f 
 
 i^Jl. 
 
 A>Q^^ 
 
 J£^ 
 
 M. 
 
 O'^L'^ 
 
 LABOR HOURS PCR UNIT 
 
 Tm» MtaM 
 
 aia. 
 
 SlAl. 
 
 3jO m 
 
 zii&L 
 
 ik^ 
 
 UL^ 
 
 UNITS; . Cj p:-f ^^ 7>;/m 
 
 g 
 
 2. 
 
 UJ. 
 
 Qi,,«,M >v»*,fm^ «.! 
 
 Fig. 22. Analyzed Costs on Pile Driving. 
 
 units which go to make up the total labor unit 
 are given, and the number of hours worked 
 by each class of workmen. The length of time 
 required to drive and cut off each 40 foot pile 
 is also given. 
 
CHAPTER V 
 
 FOUNDATIONS OF CONCRETE, STONE, 
 RUBBLE OR BRICK 
 
 In keeping the costs on foundation work, 
 the method will vary according to the materials 
 used. If the foundations are of concrete it 
 will be necessary to keep the cost of the forms 
 in square feet, based on the number of super- 
 ficial feet of concrete wall for which wood forms 
 are required, and the quantity of lumber neces- 
 sary to complete one square foot of forms, so 
 the basis for costs may be either a certain price 
 per square foot of concrete forms or per thou- 
 sand feet of lumber. The cost of unloading, 
 piling, sorting, and placing reinforcing steel 
 will be another item of cost, and should be 
 kept by the number of tons of reinforcing steel 
 unloaded and placed. The cost of mixing and 
 placing the concrete should be kept by the cubic 
 yard of concrete placed, and if it is necessary 
 to heat the aggregate or protect the concrete 
 from freezing, these items should be kept sepa- 
 rately. 
 
 94 
 
 FOUNDATION WORK 
 
 95 
 
 w«i 7 - 
 
 •lHM» 
 
 tp) C a^pa^^ri 
 
 ^ . . ,^, Prank R. W.lker Coapuiy 
 
 mtral iHsnai labor distribution 
 
 w«. APR K- 1916 ^N«./Ai 
 
 'r/>j' 
 
 OCCUMTIOM 
 
 /'^tfrtr^ 
 
 jsnua^^^ 
 
 g f^ td^ >^^ 
 
 TiwWwk 
 
 T^ \f3oo' 
 
 Fig. 23. Cost Keeping on Forms for Concrete 
 
 Foundations. 
 
 Under figure 23 is given the cost of placing 
 and removing concrete forms for foundation 
 walls. The total hours worked each week by 
 the various classes of mechanics are given and 
 the total quantity of work in place to date. 
 The total pay roll costs are given together with 
 the average labor unit per square foot of forms 
 and the number of square feet of forms a car- 
 penter will average per 8 hour day. The front 
 of this card also gives the quantity of concrete 
 forms removed together with the pay roll cost 
 of same and the average cost per square foot 
 of forms. Under this division the average num- 
 ber of square feet of forms a laborer will remove 
 
 Ml! 
 
96 
 
 PRACTICAL COST KEEPING 
 
 per 8 hour day are also given. On the back 
 of this card the separate costs per square foot 
 of forms and per thousand feet of lumber 
 
 COST ANALYM RCOOMO ^/VJ^i/R />/!./ 1 
 
 % 1 ONtT'-^/V^X-;^,^,,^^^ 
 
 Fier. 24. Method of Analy«Ingr Costs on Concrete 
 
 Forms. 
 
 for carpenters and laborers are given, and the 
 total number of hours worked by each class to 
 complete the work to date. The lower column 
 gives the average length of time in hours re- 
 quired by both carpenters and laborers to 
 erect and remove one hundred square feet of 
 forms and the same work reduced to hours per 
 thousand feet of lumber. 
 
 FOUNDATION WORK 
 
 97 
 
 ■i»«i«t 
 
 Cortral lospftaf 
 
 V^^' 
 
 FraBk B. Walker CoapanF 
 
 LABOR DISTRIBUTION 
 
 W.M »..»« « APRS -1916 
 
 H. /O 
 
 VC^ 
 
 ocew»*Tioi« 
 
 f^) ^(tj OAu./=r^m^ 
 
 ^S<A*£Mai- 
 
 j£af//UiM£t- 
 
 -^^^^.....^ZZor f^U. 
 
 JJLA^ 
 
 Tim Wf* \/iA9 
 
 T«tM 
 
 \3/f . ^<*ia a 
 
 I. 
 
 Z 
 
 ^^ 
 
 JL 
 
 s 
 
 ^ 
 
 M 
 
 z 
 
 ed4i. 
 
 l^iAi 
 
 
 ±^^ 
 
 4^ 
 
 JdL. 
 
 jiMil 
 
 J^k^ 
 
 Ji<L 
 
 s 
 
 1 
 
 ^ 
 
 s 
 
 ^ 
 
 'Ma. 
 
 ^ 
 
 j2^ 
 
 00. 
 
 2£. 
 
 Ji 
 
 '±t 
 
 7ML 
 
 
 Pay *^ 
 Cmu 
 
 '^ 
 
 
 Cltl^lM »•• •? »•••* • W»*^ 
 
 (0v«4 
 
 Fig. 25. Keeping Costs on Mixing Concrete. 
 
 Under figure 25, the time required mixing 
 and placing concrete is given; showing the var- 
 ious classes of labor employed and the total ex- 
 penditure for the week. On the bottom of the 
 card are given the quantities of concrete placed 
 in cubic yards and the total pay roll cost of 
 same, the average cost of labor in placing one 
 cubic yard of concrete and the average number 
 of cubic yards placed by a laborer per 8 hour 
 day are also given. On the back of the card, 
 figure 26, the separate labor units which en- 
 ter into the total unit labor cost are given, and 
 the number of hours worked by each class of 
 labor to complete the work. The lower column 
 
98 PRACTICAL COST KEEPING 
 
 gives the time required by the various classes 
 of workmen to mix and place one cubic yard 
 of concrete. 
 
 COST ANALYSIS RECOBO _ . , 
 
 UNrr LASOn COSTS unit CTl/^y^ Vm^ 
 
 
 ^/■m^ 
 
 » /*^ 
 
 ijcffy' 
 
 4 
 
 5 
 
 • 
 
 7 
 
 • 
 
 W»ilw. 
 
 ./I 
 
 .// 
 
 A» 
 
 
 
 
 
 / >l 
 
 TMiWMk 
 
 y^* 
 
 .TTir 
 
 /J* 
 
 
 
 
 
 .<t9 
 
 TM 
 
 ./6^ 
 
 77 
 
 /i*^ 
 
 
 
 
 
 /.ro 
 
 TOTAL LABOR HOURS • 
 
 UNIT 1 
 
 
 '/*^ 
 
 2/^ 
 
 3 -£»f /* 
 
 4 
 
 8 
 
 6 
 
 7 
 
 • 
 
 »>■■!— 
 
 ^^ 
 
 Xj 
 
 ¥7 
 
 
 
 
 
 
 TkM WmH 
 
 ?€ 
 
 tA 
 
 ?4^ 
 
 
 
 
 
 
 TaM 
 
 79 
 
 i>f 
 
 T/ 
 
 
 
 
 
 
 LABOR HOURS PER UNIT 
 
 UNIT C^^/c y^A^ 
 
 
 1y^«M. 
 
 7jC^ 
 
 i^Cf^ 
 
 4 
 
 » 
 
 e 
 
 7 
 
 • 
 
 Pm*mm 
 
 ^/fr 
 
 i^r^ 
 
 'M/I^r 
 
 
 
 
 
 
 TiMtWMk 
 
 Xr - 
 
 r^. 
 
 n. . 
 
 
 
 
 
 
 T«M 
 
 «-.. 
 
 > u 
 
 ^ . 
 
 
 
 
 
 
 —^^ «i w m WW » *mm %. \ 
 
 ~ 1 
 
 Fig. 26. Analyzed Costs on Mixing Concrete. 
 
 If the foundations are placed during freez- 
 ing weather and it is necessary to heat the sand, 
 stone, and water required, and to protect the 
 concrete after it has been placed, separate costs 
 should be kept on these items as enumerated 
 in the Cost Schedule. 
 
 If the foundations are of stone, the measure- 
 ment should be taken either by the cubic yard, 
 perch or the cubic foot. If brick are used, the 
 costs should be kept at so much per thousand 
 brick, as illustrated on the following pages un- 
 der Brick Masonry. 
 
 WATER AND DAMP PROOFING 99 
 
 WATER AND DAMP PROOFING 
 
 To keep costs on applying the various kinds 
 of water and damp proofing, be sure to specify 
 the class of material being used and whether 
 same is a heavy paint or in plaster form. In 
 either event, the costs should be kept by the 
 square foot or by the square yard and the num- 
 ber of coats of the different materials being 
 applied should be mentioned. 
 
 7?FJ 
 
 Praak R. Walker Companr 
 
 LABOR DISTRIBUTION 
 
 N. // 
 
 OOCUMTIOM 
 
 « (^y -/a^artrJ 
 
 T 
 
 7C 
 
 ./^^/,, ^j^ji^ ii 
 
 Tmi Wm«i 
 
 ^mm 
 
 i^^o' 
 
 ^^^ ' 
 
 s 
 
 z 
 
 ».4/g 
 
 »'^9 
 
 S 
 
 /4. 
 
 w 
 
 £0i 
 
 .0Of 
 
 /Cs- 
 
 S 
 
 W. 
 
 Pt% H»w l)»y 
 
 J^lL 
 
 iajL 
 
 
 :tiL^ 
 
 11. 
 
 *fo 
 
 
 C»»|-|-i l««« fty '«■«* M WaM** 
 
 Fig. 27. Method of Keeping Costs on Water and 
 
 Damp Proofing. 
 
 The illustration, figure 27, shows the method 
 employed in keeping costs on applying either 
 water-proof paint or plaster. The quantities 
 are given in square feet with the total pay roll 
 
 t 
 
100 PRACTICAL COST KEEPING 
 
 cost to date. The labor units are reduced to 
 the cost per square foot, and the average num- 
 ber of square feet a man will apply per 8 
 
 COOT ANALYSIS RECORD --, -. > -/ 1 
 UMTT UBOR COSTS UHnTirS^i/^rt /£>0^' ] 
 
 
 1 
 
 t 
 
 » 
 
 « 
 
 • 
 
 • 
 
 ' 
 
 • 
 
 r.1.1— 
 
 
 
 
 
 
 
 , 
 
 
 VMWMk 
 
 ikff 
 
 
 
 
 
 
 
 
 t«W 
 
 J^99 
 
 
 
 
 
 
 
 
 TOTAt LABOR HOgRS UNIT 1 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 • 
 
 7 
 
 • 
 
 Pwrtw* 
 
 ' — s 
 
 
 
 
 
 
 
 
 TMi WMk 
 
 Art 
 
 
 
 
 
 
 
 
 T«M 
 
 \F(, 
 
 
 
 » 
 
 
 
 
 
 U80R HOURS PCR UNIT UNIT TirJ^fi/^r* /OO^' 1 
 
 
 1 
 
 a 
 
 % 
 
 4 
 
 e 
 
 • 
 
 ^ . 
 
 • 
 
 >...i— 
 
 
 
 
 
 
 
 
 
 Tk%WMk 
 
 A^2*> 
 
 ui.. 
 
 
 
 
 
 
 
 T«M 
 
 1^*., 
 
 '•Muf 
 
 
 
 
 
 
 
 fmm «• 
 
 
 
 
 • It r»-* •. >wM. -^Mrf 1 
 
 Figr. 28. Analysed Labor Costs on Water and Damp 
 
 Prooflns. 
 
 hour day. On the back of the card, figure 28, 
 the separate unit labor costs are given, and the 
 total number of hours worked by laborers from 
 the start of the job to the present time. The 
 length of time required to apply one hundred 
 square feet of waterproofing are also given. 
 
 I 
 
 CHAPTER VI 
 
 CEMENT AND COMPOSITION FLOORS 
 
 AND BASE 
 In keeping costs on cement and composition 
 floors, the costs are invariably kept by the 
 square foot of floor installed. On cement floors 
 the cost of placing the wood strips or screedp 
 should be kept separately ; also keep separately 
 the time required placing the rough concrete 
 Always give the number of square feet and the 
 thickness of the floor so they may be reduced to 
 cubic feet or yards if desired. Separate costs 
 should also be kept on mixing and placing the 
 cement finish topping together with the time of 
 cement finishers and helpers finishing same. 
 
 On cement or composition base, the carpen 
 ter's time placing the wood grounds should be 
 kept separately, and the time of finishers, lab 
 orers and helpers mixing materials and placing 
 cement base should be kept as a separate item. 
 In work of this kind always give the number 
 of lineal feet of base installed and the height 
 of same. 
 
 The labor costs of installing all kinds of cinder 
 or other concrete floor fill under marble 
 
 101 
 
102 PRACTICAL COST KEEPING 
 
 or tile floors, between wood sleepers, roof fill, 
 and saddles, etc., should be kept by the num- 
 ber of square feet of surface covered and the 
 thickness of same, so the costs may be reduced 
 to cubic yards if desired. 
 
 The labor cost of placing wood or metal forms 
 for combination curb and gutter, or either sepa- 
 rately, should be kept by the number of lineal 
 feet of curb and gutter installed, and separate 
 time should be kept on removing the forms after 
 the concrete has been placed. The cost of plac- 
 ing the rough concrete should be kept by the 
 square foot, and the thickness of concrete should 
 be given, so it may be reduced to cubic yards 
 where desired. The cost of mixing and applying 
 the finish topping to curb and gutter should be 
 kept either by the number of lineal feet of curb 
 and gutter instaUed and the dimensions of same, 
 or by the number of square feet of surface 
 finished. By using this method an estimating 
 basis may be easily arrived at. 
 
 On rough concrete or cement pavements, sepa- 
 rate costs should be kept of surveying and 
 laying out the work to grades, etc., also the cost 
 of placing stakes, screeds or other strips should 
 be kept as a separate item. It is also neces- 
 sary to keep separate time and costs on placing 
 
 CEMENT FLOOR AND BASE 103 
 
 the rough concrete and give the length of the 
 haul, if any, or other methods used to place the 
 concrete. The finish topping, if any, should be 
 kept by the number of square feet placed, as 
 given under cement finish floors. Where the 
 pavement is of brick, stone, or wood blocks, 
 separate costs should be kept on placing the 
 sand cushion and laying the brick or wood 
 blocks which should be kept either by the thou- 
 sand pieces, giving size of same, or by the 
 square yard of surface covered. 
 
 Where finish concrete floors from 1^^ to 2 
 inches thick are placed over old concrete, sepa- 
 rate costs should be kept on placing strips or 
 screeds; also separate costs should be kept on 
 
 »m»m 
 
 ^ Cwteiliiipttii 
 
 Pr«ak R. Walker C»a»ur 
 
 LABOR DISTRIBUTION 
 
 w..kc^.« APR 6 -19)6 
 
 OOCUMTKW 
 
 (OtJ /Viir/iitfr 
 
 OkCtuLei- 
 
 f*r 
 
 J^4e^ 
 
 /^i^eftt 
 
 £af2d. 
 
 rttt^r 
 
 (^ //^/■jrf*/" 
 
 M*/^€r> 
 
 Tm*) 
 
 TMiWMk 
 
 ?VPO 
 
 T^-f* 
 
 ^••^o 
 
 2i 
 
 i 
 
 fA^S- 
 
 /«r>^ 
 
 /crxo 
 
 ..fiiL 
 
 ^^ir" 
 
 fi¥t f 
 
 iii 
 
 Z 
 
 Lk. 
 
 /> 
 
 ^ 
 
 lA 
 
 
 />#' 
 
 za^i 
 
 n^ 
 
 /v 
 
 uJL 
 
 L3^ 
 
 /<0 
 
 2 
 
 PXtOQ 
 
 ror<f 
 
 ^A>j'0 
 
 ^.OO 
 
 laJa. 
 
 emmw »>• *§ f'»-^ • »««■' 
 
 ^ 
 
 \So 
 
 TS. 
 
 £ 
 
 1^ 
 
 4^ 
 
 ^ 
 
 As. 
 
 iCa. 
 
 ^\o_ 
 
 10 ro 
 
 .jJlL 
 
 M'A 
 
 J^ 
 
 /C 
 
 MA 
 
 ,Q> 
 
 JUt£L 
 
 . <>/?/" 
 
 //fcloo 
 
 hz 
 
 
 ^^ ■ H»«K 0>y 
 
 .z^ 
 
 ^fZtl 
 
 Fig. 29. Cost Keeping on Ceroeot Finish Floors. 
 
104 PRACTICAL COST KEEPING 
 
 mixing, handling, and placing the rough con- 
 crete, and the cost of mixing materials and 
 applying the finish top. 
 
 Under Figure 29, is given the method of 
 keeping costs on concrete or cement finish 
 floors. Separate time is kept on placing screeds, 
 mixing and placing concrete, and the cost of 
 finishing same. On the bottom of the card are 
 given the quantities of work in place in square 
 feet, the total pay roll cost to date, the average 
 quantity a laborer would install per 8-hour day, 
 together with the unit cost of same. On the 
 back of the card, which is figure 30, are given 
 the different costs which go to make up the 
 
 008T ANALVSiS RECORD ^^ <• ^ ^ 
 UNIT LABOR COSTS UNIT /OO -V >^>7 
 
 oor- 
 
 
 1/-,^ 
 
 iM/^r 
 
 »/;> 
 
 *Af//>^ 
 
 %uj0f- 
 
 e>£»f>. 
 
 7/^/i 
 
 %^/^r- 
 
 Ptimm 
 
 .Ss.n 
 
 ^Md 
 
 Jiat, 
 
 antr 
 
 JiS 
 
 aad 
 
 J)/S 
 
 .saS" 
 
 TiMWMk 
 
 .003S- 
 
 J>0>f 
 
 .09>A 
 
 .00/f 
 
 JLg- 
 
 OOL 
 
 eOf 
 
 ooy 
 
 TaW 
 
 £0^ 
 
 
 oeyt^ 
 
 M\ 
 
 .0%.7 
 
 OOS" 
 
 J>JJ 
 
 -JUt-f. 
 
 TOTAL UBOR HOURS UNIT 
 
 
 1 
 
 2 
 
 % 
 
 4 
 
 S 
 
 % 
 
 7 
 
 % 
 
 r»*w. 
 
 JO 
 
 /X. 
 
 ' r 
 
 ' ;p 
 
 '^'/Jh 
 
 
 ••44? 
 
 'VO 
 
 TIM Wm* 
 
 /> 
 
 /K 
 
 'f 
 
 / 
 
 lyfi 
 
 JL 
 
 >/ 
 
 >8 
 
 T«M 
 
 Ty 
 
 X^ 
 
 /iT 
 
 /L 
 
 %7g 
 
 u. 
 
 ^/ 
 
 ^ 
 
 LABOR HOURS PER UNIT UNIT /^ <^ >«>• /*V 
 
 'oor- 
 
 
 1/7/ir 
 
 7 A^/p/' 
 
 a/7;f 
 
 *///pr 
 
 ^/tt^e> 
 
 tj&ffr- 
 
 t/^.h 
 
 %////> r^ 
 
 M»MM 
 
 '^/fr 
 
 "x^-^. 
 
 7^^/^ 
 
 
 'yt/Vn 
 
 *Kj^r- 
 
 'y^r, 
 
 Ur 
 
 TIM WMk 
 
 ir^.* 
 
 IS- ^ 
 
 >» « 
 
 73 .. 
 
 L'i* . 
 
 y^- 
 
 /A .. 
 
 M, 
 
 T«M 
 
 93 Jf,,^ 
 
 iULs^ 
 
 >»r/-^ 
 
 t4jf:^ 
 
 r, . 
 
 H^'K 
 
 /%- 
 
 r\ . 
 
 »•— •• •m'— If* •» '—* •• «^ •x.rf 1 
 
 Fig. 30. Method of Analyzing Costs on Cement Finish 
 
 Floors. 
 
 CEMENT FLOOR AND BASE 105 
 
 total unit, the number of hours put in by the 
 various classes of workmen employed, and the 
 length of time required by each to complete 100 
 square feet of floor. Costs kept this way are 
 invaluable for the reason that no matter what 
 wage scale prevails, there is always a working 
 basis for estimating. 
 
 » ■■■, Central 
 
 Piwmk R. Wallur GMvuir 
 
 LABOR DtSTRIBimON 
 
 ^^ l-m^ APR b ■ WU> 
 
 
 OCCUMTIO* 
 
 W 
 
 ¥^ 
 
 tr 
 
 ^ 
 
 ^/HJA^LTi 
 
 OiJL 
 
 /i 
 
 ^ 
 
 71, 
 
 fi/?jfe 
 
 ^ 4^ />*r9 . 
 
 It. 
 
 T. 
 
 Ik. 
 
 dt. 
 
 /^ 
 
 ^22 
 
 ZZ 
 
 i£SL 
 
 //> go 
 
 /^frtfrwrJ 
 
 Z^ 
 
 JL 
 
 Zk-fk 
 
 /U 
 
 /<, 
 
 
 X 
 
 I_ 
 
 Jl 
 
 ^h. 
 
 >V 
 
 l_ 
 
 s 
 
 1^ 
 
 ^ 
 
 .l4.ho. 
 
 i^he. 
 
 .//4(iP€r€ 
 
 i 
 
 £. 
 
 
 So 
 
 £fi 
 
 (Mdinrtttl , 
 
 i^ 
 
 k.iis. 
 
 Tsr 
 
 :r* 
 
 
 OaMvC 
 
 ;s 
 
 »»f >H»^ Ot 
 
 ><^t»o^ 
 
 /<a/^ 
 
 .M. 
 
 _A^ 
 
 .2/. 
 
 S%oo 
 
 istL. 
 
 iMijtaak 
 
 4z^ci 
 
 /vv:^p 
 
 .^j 
 
 ^ 
 
 i!&i 
 
 2^^ 
 
 ^Co 
 
 J^ 
 
 
 iiLl 
 
 ££1 
 
 Fig. 31. Distribution and Costs on Cement Floors and 
 
 Base. 
 
 Figure 31 gives the method for keeping costs 
 on cement finish floors and base, the various 
 classes of labor employed, the total quantity 
 of work in place, the pay roll cost of same, and 
 the unit cost per square foot of floor, and the 
 cost per lineal foot of base. The quantities of 
 
106 PRACTICAL COST KEEPING 
 
 COST ANALVSIS RECORD W^J'' ^f ^'^'^ 
 
 UNIT LABOR COSTS 
 
 T*« Wm* 
 
 i/Cm 
 
 jO/jA. 
 
 JJ/JS" 
 
 i/^//>r9 
 
 JlMsL. 
 
 Oliti 
 
 %U*»'' 
 
 69fS 
 
 MfA 
 
 .Qf^ I ^'"i \.iffr\.99'fr\ ,6/r 
 
 *£»fr 
 
 .M^JL 
 
 £94^ ^SX. 
 
 UNITA^^/- ///»«i>/ fi>ot 
 
 M- 
 
 total labor hours 
 
 UNIT 
 
 T1>« Wm* 
 
 »/"/• 
 
 2Z 
 
 /Z51 
 
 >>*(>/ 
 
 'LSj- 
 
 JA. 
 
 4221. 
 
 M^k*" 
 
 ir 
 
 i^ 
 
 IS. 
 
 /ll. 
 
 4 £»fr 
 
 ^u/ 
 
 BT 
 
 -22l 
 
 -i^ 
 
 S/"/- 
 
 ^ M/p, 
 
 U^i^ 
 
 Jtt. 
 
 M 
 
 labor hours per UNIT 
 
 Tit« WMk 
 
 TmM 
 
 »/S 
 
 /A 
 
 ^^/fr ^ 
 
 J!$L«=L 
 
 I^^/Trj 
 
 2A>/jp/- 
 
 y ^/ ^-i 
 
 3<(^Af^J 
 
 A^-- 
 
 9 /ciw/- 
 
 ^^^^ 
 
 lV,iSrfl 
 
 i fr/y/-i> 
 
 k£^^ 
 
 (jbB 
 
 p^ 
 
 1 
 
 y Xj^»r- 
 
 TT 
 
 z 
 
 f 
 
 52: 
 
 
 9/«;/v 
 
 
 
 '>/^ 
 
 r 
 
 1 jUjbtr* 
 
 Fig. 32. Analyzed Costa on Cement Floors and Base. 
 
 completed work a finisher averaged per 8-hour 
 day are also given. On the back of the card, 
 which is figure 32, are the different unit costs 
 which go to make up the total unit cost of the 
 job; the total number of hours of the various 
 classes of labor employed, and the time required 
 by the various classes of workmen to complete 
 100 square feet of floor or 100 lineal feet of 
 base. 
 
 CHAPTER VII 
 
 BRICK MASONRY 
 
 The labor costs of brick masonry may be 
 kept in any of the following ways; the cost of 
 mechanics, laborers and engineers in the con- 
 struction of all classes of brick masonry, or each 
 class may be kept separately, and units arrived 
 at on each class of work. 
 
 When keeping costs on common or press brick 
 of the various classes, the costs are usually kept 
 by the number of thousands of brick laid, and 
 if the brick are of uncommon size, the size of 
 the brick should be given, likewise the kind of 
 brick used — whether smooth or rough texture, 
 glazed or enamel — and the size and kind of the 
 mortar joints. In press brick work the style of 
 the bond should also be given. 
 
 To arrive at absolutely dependable costs, the 
 time of the masons laying the brick should be 
 kept separately; likewise the time of the labor- 
 ers handling and wheeling brick to the masons ; 
 also the time of the mortar makers and scaffold 
 builders; so that the units on each portion of 
 the work may be arrived at. Under figure 33 
 
 107 
 
 I 
 
108 PRACTICAL COST KEEPING 
 
 Ccohil ■flspNai 
 
 Fruk R. Walker CeaiMay 
 
 LABOR DISTRIBUTION 
 
 OCCUPATION 
 
 (tj A'^JO^J 
 
 /att^f'^'^ 
 
 
 t^^ 
 
 * <fiJ /*ffjeaj 
 
 
 Tmw 
 
 TM* WMk 
 
 OT 
 
 m2*L 
 
 Sk^ 
 
 7ifH 
 
 /A> 
 
 z 
 
 z 
 
 ^ 
 
 2V 
 
 Wm« t^«<<f 
 
 s 
 
 -^ 
 
 7 
 
 /fr 
 
 /4 
 
 Z 
 
 W^ 
 
 J-jfT.jrSfJ 
 
 :,ifv,//l 4/^f^ 
 
 * ■■»■<■ ***T** O w »» ■*• 
 
 I^ 
 
 AC 
 
 ^ 
 
 //go 
 
 /2i4. 
 
 illT- 
 
 ^ 
 
 
 i 
 
 ^ 
 
 z 
 
 1916 i^N>/(^*5~ 
 
 /fr 
 
 4^ 
 
 aa^ 
 
 4yU 
 
 JS^ilt. 
 
 $/»> 
 
 urn. 
 
 ^ 
 
 
 i^ 
 
 
 4&^ 
 
 .A^ 
 
 .^ 
 
 ^A. 
 
 1£. 
 
 ^ 
 
 33 
 
 --S^ 
 
 
 9^ 
 
 ^2^ 
 
 _iA 
 
 ^£ 
 
 
 7t?'^>4\ii7y 
 
 • 9 
 
 Sfi 
 
 »».lt>«J!;\i» 
 
 rf^iT 
 
 iL£«. 
 
 I K rtwM a. ' 
 
 Fig. 33. Method of Keeping Costs on Brick Masonry. 
 
 are given the methods of keeping costs on brick 
 work, showing all classes of workmen employed, 
 the quantity of each class of brick laid, and 
 the total pay-roll cost of same to date. The 
 unit costs per thousand brick, and the num- 
 ber of brick of the various classes a mason 
 will lay per 8-hour day are also given. On the 
 back of the card, as illustrated by figure 34, 
 the separate units which go to make up the total 
 unit per thousand are given; the number of 
 hours of the various classes of workmen em- 
 ployed, and the time required by each class 
 of labor to lay one thousand of each kind of 
 brick. 
 
 BPICK MASONRY 
 
 109 
 
 To keep costs on terra cotta or cement flue 
 lining, the size of the lining should be given and 
 the number of lineal feet set. 
 
 Fig. 34. Analyzed Costs on Brick Masonry. 
 
 The costs on placing salt glazed wall coping 
 should also be given in lineal feet and the size 
 of the coping should be stated. 
 
 CUT STONE, GRANITE AND ARCHI- 
 TECTURAL TERRA COTTA 
 
 The costs on cut stone, granite, and terra 
 cotta work are usually kept by the cubic foot 
 of material placed. All cornices, columns, etc., 
 are measured square or by the size of the blocks 
 required to produce the finished pieces. 
 
110 PRACTICAL COST KEEPING 
 
 Separate costs should be kept on the unload- 
 ing of materials from the cars, hauling to the 
 building, and unloading and sorting at the 
 building site. If it is necessary for stone cut- 
 ters to do any cutting, lewising, or carving at 
 the job, the cost of this work should also be 
 kept separately and the measurements given 
 in superficial feet where possible. Separate 
 costs should be kept on handling and setting the 
 stone in place in the building; the various 
 classes of workmen employed ; and the quantities 
 of stone, granite, or terra cotta set in place 
 should be kept in cubic feet. 
 
 ,^/^ ^' 
 
 Fnmk R. W«llMr Compaar 
 
 LABOR OlSrmBUTION 
 
 0CCU**TlOM 
 
 M 1^/9 
 
 #fxa. 
 
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 £.90. 
 
 irm 
 
 rs. 
 
 . PV^ 
 
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 -^ 
 
 ^ 
 
 7dL- 
 
 Fig. 35. Distribution and Costs on Unloading and 
 
 Setting Cut Stone. 
 
 CUT STONE AND GRANITE 111 
 
 Figure 35 gives an example of the method 
 used in keeping the cost of unloading, handling, 
 and setting cut stone work. The various 
 classes of workmen are given, the quantity of 
 
 COST ANALYSIS- RECOBO ^ , -r^ /-- cj- 
 L'NIT LABOR COSTS^^ MWlCd ^- /"ir Lm. AZ^ 
 
 TkK WMk 
 
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 /CA'rt 
 
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 x,%^ 
 
 
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 » m ■■■« wt 1 taM ■. \ 
 
 Fig. 36. Method of Analyzing Costs on Unloading 
 and Setting Cut Stone. 
 
 work set in place in the building, the total pay 
 roll costs of same, and the average unit cost 
 per cubic foot of stone for unloading and set- 
 ting. The average quantity of stone a laborer 
 would unload per 8-hour day and the quantity 
 of stone a setter would place in the same time 
 are also given. 
 
 Under figure 36, which is the back of figure 
 35, the separate unit costs are given, which make 
 
112 PRACTICAL COST KEEPING 
 
 
 LABOR DISTRIBUTION 
 
 APR 6 - 1916 
 
 0CCU»*TlOW 
 
 S£L-JSt 
 
 SfX 
 
 ^£«r*r^ 
 
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 -X. 
 
 Figr* 37. Keeping^ Costs on Setting Granite. 
 
 up the total unit cost for the entire job; the 
 total number of hours of the different classes of 
 
 UNIT tABOR COSTS 
 
 COST ANALYSIS RCCOnO 
 
 Oi? 
 
 TM WMk 
 
 T*M 
 
 JiS£L. 
 
 .MS- 
 
 ^^ 
 
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 UNIT 
 
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 TOTAL UBOA HOURS 
 
 uwr 
 
 TMiWMk 
 
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 UBOR HOURS PER 
 
 UNIT 
 
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 Figr. 38. Analyzed Costs on Granite Setting. 
 
 CVT STONE AND GRANITE 113 
 
 labor employed and the number of hours re- 
 quired to handle and set 100 cubic feet of stone 
 
 work. 
 
 Figure 37, which is practically the same as 
 figure 35, illustrates the use of the cost keep- 
 ing system as applied to handling and setting 
 granite work. Figure 38 is the back of figure 
 37, and shows that the same results are arrived 
 at as given on figure 36. 
 
CHAPTER VIII 
 
 REINFORCED CONCRETE 
 CONSTRUCTION 
 
 To obtain accurate and valuable cost data 
 on reinforced concrete work requires the use 
 of a great many sub-divisions as there are many 
 factors to be taken into consideration; and, 
 owing to the great variations in costs of rein- 
 forced concrete the time and money spent in 
 obtaining the best cost data possible is a good 
 investment. 
 
 The labor cost of unloading lumber from 
 cars should be kept separately as given on the 
 previous pages. 
 
 The costs of framing and erecting plain slab 
 forms should be one sub-division, and these 
 costs should be kept by both the number of 
 square feet of forms erected and the quantity 
 of lumber required, then the cost may also be 
 arrived at per thousand feet of lumber. Con- 
 crete forms are measured according to the con- 
 crete surface which actually comes in contact 
 with the wood forms. It is well to take a typical 
 floor slab and figure out the quantity of lum- 
 ber required to construct a certain area; and 
 
 114 
 
 REINFORCED CONCRETE 115 
 
 then by dividing the quantity of lumber in 
 board feet by the number of square feet of 
 forms erected, it will give the average quantity 
 of lumber required to complete one square foot 
 of forms; and the quantity of lumber required 
 for the entire job may be safely estimated on 
 this basis. 
 
 The costs on beam and lintel forms should 
 be kept separately from the slab forms, as they 
 are entirely different classes of work, and the 
 former usually require from three to four times 
 as much carpenter labor per hundred feet of 
 forms as are required to erect the same quan- 
 tity of plain slab forms. 
 
 On buildings of flat slab design, separate 
 costs should be kept on framing for depressions 
 at the column heads where possible, as this work 
 usually requires about twice as much carpenter 
 labor per square foot of forms as the plain slab 
 work. 
 
 The labor on wood column and beam forms 
 comes closer to being the same class of work 
 than any other two branches of form work ; but 
 it is desirable to keep these costs separately 
 wherever possible. Where two inch lumber is 
 used it requires on an average of two and one- 
 half feet of lumber to each square foot of forms ; 
 
 11 
 
 ^-K 
 
116 PRACTICAL COST KEEPIKG 
 
 and after the area in square feet has been ob- 
 tained in this manner, the amount of lumber 
 required is easily arrived at. 
 
 The labor required handling and erecting 
 metal column forms is an entirely different 
 proposition from wood forms as they are usually 
 erected by sheet metal workers. To keep costs 
 on work of this kind, give the diameter and 
 height of the column, the style of head used, and 
 the number of columns erected per 8-hour day. 
 
 As common laborers remove all classes of 
 wood forms, the costs are usually kept by the 
 number of square feet of forms removed, which 
 includes all classes of form work, such as column, 
 
 
 LABon otsTKieLrrtoN 
 •«. u^ APRS 
 
 0CCW»«TlON 
 
 m. 
 
 Carpasfk^ ^ 
 
 
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 Figr. 39. Cost Keeping Applied to Forms for 
 Reinforced Concrete. 
 
 
 ? 
 
 REINFORCED CONCRETE 117 
 
 beam, lintel, and plain slab forms. These costs 
 should be kept by the number of square feet of 
 forms removed and the number of thousand 
 feet of lumber handled. 
 
 Under figure 39, are given the methods of 
 cost keeping on plain slab and beam forms; 
 giving the quantity of work in place in square 
 feet, the total pay roll costs to date, the average 
 unit cost per square foot of forms, and the num- 
 ber of feet of forms a carpenter would average 
 per 8-hour day. On the back of the card, 
 
 COST ANALYSIS RECORD ^^ ^f^^ /or^' 
 
 Flg. 40. Method of Analyzing Costs on Concrete 
 
 Forms. 
 
 as shown by figure 40, the separate unit costs 
 are given per square foot of forms and per 
 
 II 
 
 Ml 
 
118 PRACTICAL COST KEEPING 
 
 thousand feet of lumber; also the total number 
 of hours of the various classes of labor and the 
 number of hours required by the different 
 mechanics to complete 100 square feet of forms, 
 and handle and erect a thousand feet of lumber. 
 
 -*-^ LAaOM DISTWII 
 
 OCOWMTION 
 
 TTZ 
 
 Sro^/w^j 
 
 ^MAst^,^ 
 
 t ^ /§i4A£»aL 
 
 '-' . K/ 
 
 3^.>«' 
 
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 iAMOm DiSTItlBVTlON toMiMa_^__ 
 
 APR6-1916 ^^/C^ 
 
 t 
 
 M. 
 
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 s 
 
 A 
 
 J^ 
 
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 /£l 
 
 UL 
 
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 CSC 
 
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 JLL 
 
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 :k 
 
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 521 
 
 Fig. 41. Keeping Costs on Wood Column Forms. 
 
 Under figure 41 are given the methods em- 
 ployed in keeping cost on wood columns and the 
 labor cost of removing wood forms of all classes. 
 This is worked on the same method as given 
 under figure 39. On the back of this card, 
 figure 42, the separate unit costs are given; the 
 total number of labor hours required to complete 
 the work, and the number of hours of the vari- 
 ous classes of labor required to complete or re- 
 
 REINFOKCED CONCRETE 119 
 
 COST ANALYSIS RECORD /4r ^f ^^ /=brf>A 
 
 Fig. 42. Analysed Costa on Concrete Form Work. 
 
 move 100 square feet of forms and a thousand 
 feet of lumber. 
 
 Fig 43. cost Keeping on Placing and Removing Metal 
 
 Column Moulds. 
 

 120 PRACTICAL COST KEEPING 
 
 Under figure 43 are given the methods of cost 
 keeping for the erection and removal of metal 
 column moulds; the size of the columns used; 
 the number erected and removed ; the total pay 
 roll cost of same, and the unit cost per column. 
 The number of columns a sheet metal worker 
 will erect or remove per 8-hour day is also 
 given. Figure 44, which is the back of figure 
 
 00«T ANALYSIS MCCOMO ^ ^ tr, ^ \ 
 UNIT LABOn 006TS UNIT Cost 7ir CtA/j^ 1 
 
 ^ 
 
 1 
 
 a 
 
 9 
 
 *^i 
 
 e 
 
 • 
 
 7 
 
 • 
 
 
 .UL. 
 
 
 
 /^ 
 
 
 
 
 
 TllMWMk 
 
 UJ 
 
 
 
 Ji 
 
 
 
 
 
 TaW 
 
 _Z^ 
 
 
 
 ./o 
 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 3 
 
 S 
 
 4 
 
 » 
 
 • 
 
 7 
 
 • 
 
 Pm*mm 
 
 /^ 
 
 
 
 JV 
 
 
 
 
 
 TiM*««M 
 
 ^Sf, 
 
 
 
 /^ 
 
 
 
 
 
 T««i 
 
 /¥q. 
 
 
 
 ^ 
 
 
 
 
 
 LABOR HOURS PCR UNIT UNIT /tbuf'* P^r CeA^^ \ 
 
 
 1 
 
 9 
 
 3 
 
 4 
 
 » 
 
 • 
 
 7 
 
 6 
 
 >■«<— 
 
 JK/ffn 
 
 
 
 /*>»H 
 
 
 
 
 
 Tiui Mm* 
 
 a3kjta- 
 
 
 
 /* Al^ 
 
 
 
 
 
 TM 
 
 ^^ia 
 
 
 
 ^Mn 
 
 
 
 
 
 ••— •• till '11 f* % »•« » «M> Mm* ] 
 
 Fig:. 44. Method of Analyzing Costs on Placingr and 
 Removing Metal Column Moulds. 
 
 43, is similar in all respects to figure 42, and 
 the same method should be used throughout 
 
 MIXING AND PLACING CONCRETE 
 
 To obtain accurate costs of mixing and plac- 
 ing concrete, the following sub-divisions should 
 
 MIXING AND PLACING CONCRETE 121 
 
 be made in order that the costs may be accurate 
 and valuable for future estimates. 
 
 The labor cost of unloading all classes of ma- 
 terial, such as sand, stone, gravel, and cement, 
 should be kept separately as given under a 
 previous heading. 
 
 The labor required handling cement from 
 shed to mixer, loading wheelbarrows, wheeling 
 sand and gravel from stock pile to mixer, the 
 time of laborers attending to mixer, dumping 
 same, the hoisting and placing of concrete to 
 point of distribution, and the labor required 
 tamping, spading, and grading concrete should 
 all be charged under one sub-division. In giving 
 the cost on mixing and placing concrete always 
 state the distance of material stock piles from 
 the mixer, the method of distribution from 
 hopper, and whether or not wheelbarrows, con- 
 crete carts or gravity system is used. 
 
 If the concrete is placed during freezing 
 weather, and it is necessary to heat the sand, 
 gravel, and water, seperate cost should be kept 
 on this work ; also the cost of covering the con- 
 crete with straw, boards, paper, etc., and the 
 upkeep of salamanders or other temporary heat 
 should be kept separately. 
 
 i 
 
It 
 I 
 
 122 PRACTICAL COST KEEPING 
 
 •'"* • _t_^ LABOR OISTWIBUTION 
 
 1916 t^^/C^ 
 
 eCCUMTIOM 
 
 F 
 
 s 
 
 s 
 
 M 
 
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 ^" "* «iw ■»! 1 <*•• •( rn<« a Wmii n,^ 1 
 
 FIgr. 45. Distribution and Costs on Mixing and Placing 
 
 Concrete. 
 
 Figure 45 gives the method employed in keep- 
 ing cost on mixing and placing concrete, which 
 is the same manner as described above, as the 
 total time of all different trades employed are 
 given; the number of cubic yards of concrete 
 in place, the total pay roll cost of same, and the 
 average labor cost per cubic yard of concrete. 
 The number of cubic yards of concrete a laborer 
 will average per 8-hour day are also given. The 
 back of the card, which is figure 46, gives the 
 separate units which make up the total unit 
 price per cubic yard; the total number of hours 
 
 MIXING AND PLACING CONCRETE 123 
 
 ■ COST ANALYSIS RECORD ^ • %A,,i 
 
 HMT LABOR COSTS UN.T (^Od>,0 Yo-rJ. 
 
 TMi WMk 
 
 
 . ,>o 
 
 ^ 
 
 ^l^SL 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 TMl WMk 
 
 j££^ 
 
 
 sn. 
 
 ^H- 
 
 /»Q 
 
 & 
 
 J^Z- 
 
 LABOH HOURS PER UNIT 
 
 TIM WMk 
 
 T«MI 
 
 iMo- 
 
 '/(» Mri 
 
 JtdO- 
 
 UNIT Ci^A/'c Var-<£^ 
 
 l^t /fr^ 
 
 
 ZUin. 
 
 trntftf ••«• •• »«•» •■ ' 
 
 lOMft 
 
 Fig. 46. Analyzed Costs on Mixing and Placing 
 
 Concrete. 
 
 for the various trades employed and the num- 
 ber of hours required to mix and place one cubic 
 yard of concrete. 
 
 !!l 
 
 REINFORCING STEEL 
 
 Separate time should be kept on unloading 
 the reinforcing steel from the cars, sorting, and 
 storing same for future use in the building. If 
 the steel is to be bent on the job, the time should 
 also be kept separately for this branch of the 
 work, likewise separate costs on handling the 
 Bteel from the stock piles to the building site, 
 
i I 
 
 i 
 
 HI 
 
 124 PRACTICAL COST KEEPING 
 
 hoisting, placing, and tieing same in place. 
 Costs on reinforcing steel are always given by 
 the number of tons of steel placed. 
 
 
 OeCUMkTIOM 
 
 Ftaak R. Walker Coni 
 
 LABOR DISTRIBUTION 
 
 n.,2^ 
 
 Tsmznn^ 
 
 n. 
 
 (fj /nn/farn^ 
 
 " j f w " 
 
 TKMW..* 
 
 
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 z 
 
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 ^LL. 
 
 tr,r 
 
 JLUL 
 
 liJto. 
 
 £LJbt. 
 
 lii. 
 
 i.ei 
 
 
 -^ 
 
 /,tt 
 
 TV 
 
 
 .ak. 
 
 £ 
 
 an »m^ /CsS^ 
 
 ^L 
 
 T> 
 
 
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 /o 
 
 LL^ 
 
 AfLSlL 
 
 //^ 
 
 m4iL 
 
 ^ 
 
 ^ 
 
 yf^, 
 
 ^^ 
 
 taft^ Bwf 
 
 //^^ 
 
 ^^iL 
 
 Xz^ 
 
 
 zfte^ 
 
 /intl 
 
 FiflT. 47. Costs on Unloadingr and Placing Reinforciner 
 
 SteeL 
 
 Under figure 47 is given an example of cost 
 keeping on unloading and placing reinforcing 
 steel. The front of the card gives the number 
 of tons unloaded, the total pay roll cost to date, 
 together with the average labor cost per ton, 
 and the number of tons of steel a man would 
 unload and pile per 8-hour day. 
 
 On the back of the card, figure 48, are given 
 the unit costs for both unloading and placing, 
 the total number of hours of each class of labor 
 
 REINFORCING STEEL 
 
 125 
 
 COST ANALYSIS RECORD /- . 7? ^ TT^ 
 UNIT LABOR COSTS UNIT COSf / a^ /orT 
 
 (ak 
 
 2 
 
 3 
 
 */^; 
 
 5 
 
 
 
 7 
 
 8 
 
 
 /oL 
 
 
 
 /£-iUf 
 
 
 
 
 
 Tim Wm* 
 
 0/ 
 
 
 
 JJ.U, 
 
 
 
 
 
 TMat 
 
 / /tn 
 
 
 
 jjLr>Q_ 
 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 \ 
 
 2 
 
 3 
 
 4 
 
 5 
 
 e 
 
 7 
 
 8 
 
 rmiHii* 
 
 ao 
 
 
 
 <ftiu 
 
 
 
 
 
 THM Wm. 
 
 % 
 
 
 
 t/y 
 
 
 
 
 
 ^«m 
 
 /Jl 
 
 
 
 >//^ 
 
 
 
 
 
 LABOR HOURS PER UNIT UNIT /fOl/rS T^ar 73/7. | 
 
 
 t 
 
 2 
 
 3 
 
 A 
 
 5 
 
 6 
 
 7 
 
 8 
 
 . .. , 
 
 7^J MiS 
 
 
 
 ^t/^^mW 
 
 
 
 
 Tim WMk 
 
 t^d^ Jfr:k 
 
 
 
 ■>>'\//fA 
 
 
 
 
 TMit 
 
 l>V>i«r3 
 
 
 
 7/ fa <vJ 
 
 
 
 
 f,^ ^ n.imM i»i« ■> f ™»b •■ ••"« *•*** 1 
 
 Pig. 48. Method of Analyzing Costs on Reinforcing 
 
 Steel. 
 
 required, and the number of hours required for 
 one man to unload and place one ton of rein- 
 forcing steel. 
 
 CLAY TILE AND METAL DOMES 
 
 There are many kinds of combination tile 
 and concrete systems; some of them being used 
 in connection with clay tile, some with gypsum 
 blocks and concrete, and others with metal tile 
 (commonly called domics) and concrete joists. 
 On all of these systems it is advisable to keep 
 the cost of unloading materials from cars and 
 
126 PRACTICAL COST KEEPINO 
 
 I 
 
 li!! 
 
 at building separately from the time of han- 
 dling and placing in the building. 
 
 In keeping the cost of placing clay or gypsum 
 tile, the costs should be given per square foot of 
 tile placed, and not by the square foot of floor 
 area. On many of the metal dome systems the 
 costs are kept per lineal foot or per square foot 
 of tile. Metal domes usually come 20 inches 
 wide and 2 feet long; so there are 1% square 
 feet of tile to each lineal foot. Always give the 
 depth of tile or domes, as 6, 8, 10 or 12 inches. 
 
 Separate time should also be kept on placing 
 wire hangers to support or hold the metal lath 
 or plaster board ceiling underneath the floor 
 system, and the cost should be kept separately 
 where the metal lath is placed on top of the 
 forms before the metal domes are placed, and 
 the quantities should be given per square foot 
 or per square yard. Under some systems of 
 metal dome construction the metal domes are 
 pulled out or removed after the concrete has set 
 and are used over time after time. The cost of 
 this work should be kept separately and costs 
 given per square foot of tile removed — the same 
 method as used in placing them. 
 
 If the ceilings of metal lath, Hy-rib, or plaster 
 board are fastened directly under the concrete 
 
 CLAY TILE AND METAL DOMES 127 
 
 joists by means of %-inch rods spaced 12 inches 
 on centers, and the lath are wired to them, the 
 cost of this work should be kept separately and 
 the quantities should be given per square foot 
 or per square yard of completed ceiling. 
 
 , _ . . Fnak B. Walker CoaMsr 
 
 UllfJ MWiM LABOR DISTRIBUTION 
 
 '/f;^-^ ' 
 
 OCCUMTION 
 
 I 
 
 
 AJL£. 
 
 fmi- 
 
 k 
 
 ^ftftMt^rt 
 
 £Lu 
 
 T.«. ^Iii.j ^'r/X-f/>. I 
 
 Tm* Wm« 
 
 T«1 
 
 JMaal 
 
 Ji9f' 
 
 %jta^ SLajbl. 
 
 pUa. 
 
 ISilJm. 
 
 s 
 
 II 
 
 £ 
 
 QtK' 
 
 ■ft^ 
 
 .a/ik 
 
 APR 6 -1916 *^m. /C'S~ _ 
 
 7£ 
 
 t 
 
 
 fJM' 
 
 4^ 
 
 4faL 
 
 W. 
 
 ill:. 
 
 2±- 
 
 ^ 
 
 -3C 
 
 31 
 
 MjL 
 
 jA 
 
 
 ^ 
 
 
 w^ 
 
 «IIII%>1 ••>• •• »"-• •■ 
 
 FlB. 49. Distribution and Costs on Handling and 
 Placing Clay Tile for Floors. 
 
 Figure 49 is an example of cost keeping on 
 placing clay tile in floors of combination tile 
 and concrete systems. On the front of the card 
 is given the thickness of the tile, the number 
 of square feet in place, together with the total 
 pay roll cost of same, and the average cost of 
 handling and placing a square foot of tile. The 
 quantity of tile a mason would average per 
 8-hour day is also given. On the back of this 
 
 I! 
 
128 PRACTICAL COST KEEPING 
 
 COST ANALYSIS RECORD -r-, «- ^ ' 1 
 UNIT LABOR COSTS UNIT A^/- >fl/*rw /^of. I 
 
 
 
 2 
 
 3 
 
 4 
 
 ft 
 
 ft 
 
 7 
 
 • 
 
 r*— 1 ML 
 
 M>r 
 
 .AJ*" 
 
 
 
 
 
 
 Tm* Wm* 
 
 .ffPi/ 
 
 .001 i 
 
 0Q3 
 
 
 
 
 
 
 Taial 
 
 tdL 
 
 .aoyC 
 
 toys' 
 
 
 
 
 
 
 TOTAL LABOR HOURS 
 
 UNIT 1 
 
 
 1 
 
 a 
 
 s 
 
 4 
 
 ft 
 
 ft 
 
 7 
 
 • 
 
 P».«M« 
 
 /1<u 
 
 ^>- 
 
 C^v 
 
 
 
 
 
 
 Tl««fM« 
 
 W 
 
 //>* 
 
 >1^ 
 
 
 
 
 
 
 TaM 
 
 rf^^K 
 
 AT^ 
 
 ?^V 
 
 
 
 
 
 
 LABOR HOURS PER UNIT 
 
 UNIT fZr /OO S^a^ /»# f 1 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 ft 
 
 7 
 
 • 
 
 Pfwmm 
 
 ^/^<VW 
 
 Afcy^ 
 
 ;Sir><fr* 
 
 
 
 
 
 
 Ti« Wm* 
 
 ■JTxAr. 
 
 >A'rJ 
 
 14-///* 
 
 
 
 
 
 
 T«W 
 
 ■%>«rj 
 
 >Mr^ 
 
 ^/J'.^ 
 
 
 
 
 
 
 
 - 1 
 
 Fig. 50. Analyzed Costs on Handling: and Placing 
 
 Clay Tile. 
 
 ill! 
 
 card, figure 50, are given the separate units 
 which go to make up the total unit, the total 
 number of hours of the various trades em- 
 ployed, and the time required by each class of 
 workmen to handle and place 100 square feet 
 of tile. 
 
 CHAPTER IX 
 
 HOLLOW TILE FIRE PROOFING 
 Under hollow tile fire proofing will come aU 
 kinds of clay and gypsum tile partitions from 
 2 to 12 inches in thickness. In work of this kind 
 it is always advisable to keep the time on the 
 different kinds and thicknesses of tile separately, 
 as it costs much more to lay clay tile than gyp- 
 sum blocks ; and a laborer is able to wheel more 
 4-inch tile in a barrow than 12-inch tile ; there- 
 fore, it is advisable to divide the time on the 
 different classes of tile as much as possible. The 
 cost schedule as given on the previous pages 
 gives the proper divisions of sizes. On work of 
 this kind the costs are always kept per square 
 foot of tile laid, making deductions in full for 
 
 openings. 
 
 The labor costs on square or circular column, 
 beam, and spandrel covering should be kept 
 under a separate heading, and the measurement 
 given per square foot of tile laid. 
 
 Where any of the many kinds of tile ** back- 
 up*' blocks are used, the cost of laying this 
 work should also be kept by the square foot or 
 
 129 
 
130 PRACTICAL COST KEEPING 
 
 m 
 
 number of tile laid. In every instance the kind 
 of tile, size of same, etc., should be noted to 
 make the cost data valuable for future estimates. 
 If tile floor arches are being installed, the 
 cost on this work should be kept in the same 
 manner as tile partitions or exterior tile walls. 
 This method is by the square foot of floor laid 
 and the thickness of the tile. Separate time 
 should also be kept on the labor for erecting and 
 removing temporary wood centering for the tile 
 arches. Measurement of this work should be 
 given by the number of square feet of floor area 
 covered. 
 
 
 Prank R. Walker Comvuv 
 
 LABOR DISTRIBUTION a*-^"- ^^ 
 
 occwa*TioM 
 
 (4^ JfaseM^ 
 
 /AdtfTCtt 
 
 ^^ffjM^M^ 
 
 (^.l /*/t»rtra 
 
 i==PP5r 
 
 Tm« Wm* 
 
 r.^n- 
 
 '^a* 
 
 jf^^ 
 
 &L 
 
 ^ 
 
 22 
 
 Ili^So. 
 
 2^LA. 
 
 )lklM. 
 
 
 (h. 
 
 J^ 
 
 94*^ 
 
 ».r»lt...»W 
 
 jiiL 
 
 jis^ 
 
 m 
 
 ih. 
 
 £L 
 
 Zfc. 
 
 W- 
 
 
 liaise 
 
 iSt. 
 
 7i»^ 
 
 JXmsL 
 
 If0o' ]/Ci^.3^ 
 
 m. 
 
 3Jt. 
 
 /^L^'Si. 
 
 l2lL 
 
 Mf.io 
 
 t 
 
 s 
 
 9£- 
 
 m 
 
 foo 
 
 Is. 
 
 ±t 
 
 £^ 
 
 :^&[ 
 
 22; 
 
 .0 (^ 
 
 tr'^ 
 
 .1^1^^ 
 
 jliL 
 
 i^hL 
 
 •«•« % 'n 
 
 ueL 
 
 Flgr. 61. Method of Keeping: Costs on Placinip and 
 Removing Wood Centering and Placing Tile Arches. 
 
 Under figure 51 are given the costs of install- 
 ing wood centers and placing tile arches up to 
 
 * HOLLOW TILE FIBE-PROOFING 131 
 
 8 inches in thickness. The quantities are given 
 in square feet together with the total pay roU 
 cost to date, the average cost per square foot 
 of wood centering and per square foot of clay 
 tile ; also the average number of square feet a 
 man would complete per 8-hour day. On the 
 back of this card, figure 52, are given the sepa- 
 
 COST ANALYSIS BECORD -r, «--^^^ /S^t" 
 
 UNIT LABOR COSTS QUnT^r J^^r^ A"^^ ^ 
 
 ^ 
 
 nw WMk 
 
 gy 
 
 a/f 
 
 MfS 
 
 ..py. 
 
 .Q> 
 
 .^y 
 
 no^~ 
 
 ^04f. 
 
 TOTAL LABOR HOURS 
 
 .^Qtl 
 
 _^ 
 
 g/^y 
 
 JUJL 
 
 diUL. 
 
 UNIT 
 
 Tm* «m* 
 
 Tmbi 
 
 E 
 
 liL 
 
 J4^ 
 
 Ji^ 
 
 y^"^ 
 
 ^ip- 
 
 -Si 
 
 .24. 
 
 >/> 
 
 ^9/\ 
 
 JASk 
 
 M9S^ 
 
 V 
 
 LABOR HOURS PER UNIT 
 
 Tim* Ww* 
 
 TMa) 
 
 O^JHn 
 
 
 r/^. 
 
 ^ffrs 
 
 S/f. 
 
 'rj 
 
 ^ arJi 
 
 ^^ 
 
 V/f^ rj 
 
 UNIT 7ir /oo ^f- ^>|' 
 
 -^fkf/rt 
 
 L Mrs 
 
 >t^^///3 
 
 a 
 
 Fiff. 52. Analyzed Costs on Wood Centering and Tile 
 
 Arches. 
 
 rate units which go to make up the total unit 
 cost of the job; also the nmaber of hours put 
 in by each class of labor employed on the work, 
 and the number of hours required by the dif- 
 ferent classes of labor to place 100 square feet 
 of wood centers and tile arches. 
 
132 PRACTICAL COST KEEPING 
 
 Fig. 53. Distribution and Costs on Placing Tile 
 
 Partitions. 
 
 Figure 53 furnishes an illustration of cost 
 keeping on tile partitions of various thicknesses. 
 
 i 
 
 IJi 
 
 COST AKiAtYSiS RECORD — r— > o >e-^ 1 
 UNIT LABOR COSTS UNrT /*«J- J>^. ^f \ 
 
 ^^J 
 
 1 
 
 2 
 
 3 
 
 * Ct 
 
 
 e 
 
 7 
 
 • 
 
 
 a Jo 
 
 ^v 
 
 OOyS" 
 
 
 
 
 
 
 ThK WMk 
 
 .0>f 
 
 .^>/ 
 
 ODS- 
 
 
 ,W ' 
 
 .oy3 
 
 OO^S" 
 
 
 T«lal 
 
 
 ^>y 
 
 .aoJT 
 
 
 ad 
 
 .ff>3 
 
 OOxS- 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 (A' 
 
 2 
 
 3 
 
 4 
 
 ^(<z) 
 
 e 
 
 7 
 
 • 
 
 
 yj'V' 
 
 /<ffk. 
 
 >^ 
 
 
 
 — 
 
 
 
 
 Tim w»k 
 
 »it 
 
 3of 
 
 ^v 
 
 
 ^2 
 
 r/rf 
 
 /o 
 
 
 TMal 
 
 3i 
 
 s-oi^ 
 
 ^<7 
 
 
 % 
 
 //, 
 
 dO 
 
 
 LABOR HOURS PER UNu' UNIT /^ /OO S^. /^t. \ 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 s 
 
 e 
 
 7 
 
 s 
 
 rK.lMIM 
 
 4-/lfrS 
 
 ^/«-j 
 
 ys J^rS 
 
 
 
 
 
 
 Tkia WMk 
 
 d Mrs 
 
 S'^ Ur^ 
 
 » >4<rM 
 
 
 ^/yrJ 
 
 /Sifrr 
 
 laMrt 
 
 
 TaUl 
 
 M/fr^ 
 
 S^ Hrs 
 
 li /Crxi 
 
 
 
 54 .«^ 
 
 ^>hi 
 
 y^f^'^ 
 
 
 t*-m Mk 0.wm»< ••» % fwM •. <MkW IBM* | 
 
 FifiT. 54. Costs as Analyzed on Tile Partition Work. 
 
 f 
 
 HOLLOW TILE FIBE-PROOFING 133 
 
 The quantity of tile installed together with the 
 total pay roll costs on same are given ; also the 
 average labor cost per square foot of tile placed 
 and the number of square feet of tile a man 
 will place per 8-hour day are shown. On the 
 back of the card, figure 54, the separate unit 
 costs of this work are given and the total num- 
 ber of hours required by each class of labor. 
 In the lower columns are given the time re- 
 quired by the different classes of workmen to 
 handle and lay 100 square feet of tile parti- 
 tion. 
 
 f 
 
 ! 
 
I : 
 
 CHAPTER X 
 
 ROUGH CARPENTRY 
 
 Under rough carpentry will come all classes 
 of carpentry work with the exception of interior 
 finish, stairs, and mill work. 
 
 The cost of framing lumber of neariy all kinds 
 are given per thousand feet of lumber. 
 
 The cost of framing wood posts or columns 
 from 6x6 inches to 12x12 inches or larger, 
 should be given per thousand feet of lumber, 
 and the exact character of the work should be 
 noted, such as rounding or chamfering corners, 
 boring holes through centers of columns, fram- 
 ing for post caps and bases, and the labor cost 
 of handling and erecting same. 
 
 The cost of framing large beams and girders 
 should also be kept separately. In all cases 
 state whether or not it was necessary to frame 
 for post caps, bases, stirrups, etc., and whether 
 or not the corners had to be chamfered, as all 
 these items should be considered when estimat- 
 
 134 
 
 ROUGH CARPENTRY 
 
 135 
 
 ing the cost of framing. Costs on this class of 
 work should be given per thousand feet of 
 lumber. 
 
 tin r I ^'*°"« liWilM LABOR DISTRIBUTION 
 
 APR 6 • 
 
 ic>W. /v\$ 
 
 Fig. 55. Distribution and Costs on Timber Framing. 
 
 Under figure 55 the methods of keeping costs 
 on framing wood beams, girders, and columns, 
 are given. The number of thousand feet of lum- 
 ber are given, likewise the total pay roll costs, 
 and the average cost per thousand feet of lum- 
 ber. The quantity of lumber a carpenter will 
 frame and erect per 8-hour day is also given. 
 On the back of the card, figure 56, are given the 
 separate units which go to make up the total 
 average cost per thousand feet, the number of 
 hours worked by each class of men employed on 
 
 
 
i 
 
 136 PRACTICAL COST KEEPING 
 
 the job, and the number of hours required by 
 each class of workmen to frame and erect a 
 thousand feet of lumber. 
 
 COST ANALYSIS RECORD —-, ^ /-. // -» ^ 
 UNIT LABOR COSTS UNIT A^ ^f-tl^r O.^- 
 
 (a 
 
 1 
 
 2 
 
 3 
 
 4 
 
 r^} 
 
 « 
 
 7 
 
 a 
 
 
 
 
 
 
 
 
 
 
 ThK Wwk 
 
 /'«^/ 
 
 «#7J 
 
 
 
 ^.^f 
 
 9.0^ 
 
 
 
 Tet.1 
 
 
 ^/3 
 
 
 
 M4S 
 
 ^.oo 
 
 
 
 TO'tal LABOR HOURS UNIT | 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 B 
 
 e 
 
 7 
 
 6 
 
 PravMua 
 
 -_ 
 
 
 _ 
 
 
 
 
 
 
 ' 
 
 This Wmh 
 
 />P 
 
 /y-x/ 
 
 
 — . 
 
 ig^ 
 
 W/ 
 
 
 
 Tout 
 
 />/ 
 
 /^i/ 
 
 
 
 
 31^ 
 
 '^'i'/ 
 
 
 
 LABOR HOURS PER UNIT UNIT 7i/->V/~/- Ur "^ M. 
 
 Ca) 
 
 1 
 
 2 
 
 3 
 
 4 
 
 ^ 
 
 8 
 
 7 
 
 a 
 
 PVVIllolM 
 
 
 
 
 
 
 
 
 
 TKK WMk 
 
 //7%Av 
 
 /3^Mm 
 
 
 
 ^l-/fw 
 
 7^/}^/^ 
 
 
 
 Teul 
 
 /<?<>/Jfr* 
 
 /^^ Mrs 
 
 
 
 zi-A'/Tf 
 
 7^ //ns 
 
 
 
 r». m »*■<** />*'• ^-*' 0*/ e...|.,M m» *> »«« «. «.». lOMrf | 
 
 Fi^. 56. Analyzed Costs on Handling and Placing 
 
 Lumber. 
 
 The labor cost of framing and placing wood 
 rafters, joists, etc., should be kept separately 
 from heavy construction, and the costs of this 
 work should be given per thousand feet of lum- 
 ber placed. 
 
 Placing roof saddles, hips, valleys, and other 
 light construction in wood constructed build- 
 ings, should be kept separately wherever pos- 
 sible, as there is usually a great amount of cut- 
 ting necessary to frame a very small quantity 
 of lumber. 
 
 HI 
 
 ROUOH CARPENTRY 
 
 137 
 
 On residences and other work where light 
 studding of 2x4 or 2x6-inch lumber is used, 
 the costs should be kept separately, as it requires 
 almost as much time to frame a 2x4 as it does 
 to frame a 2x8. Cost on this work should be 
 kept by the thousand feet of lumber placed or 
 erected. 
 
 Roof framing is another item which should 
 be kept separately as this class of work is usu- 
 ally much more expensive than the ordinary 
 framing, there being usually a great amount 
 of cutting and fitting necessary for hips, val- 
 leys, rafters, jack rafters, etc. On costs of this 
 kind always state the class of roof being framed, 
 and the sizes of the lumber required. A gen- 
 eral description is valuable for future reference. 
 
 Where wood sheathing is used on outside 
 walls or for sub-floors always give the width 
 of the lumber used, and whether laid straight or 
 diagonally. 
 
 In many factory and mill buildings wood sub- 
 floors of 2x6, 3x6, and other heavy lumber are 
 used for floors carrying great weight. This 
 lumber is either square edge stock, laid on edge 
 and known as laminated flooring, or matched 
 and beaded, laid either straight or diagonally. 
 When keeping costs on work of this kind give 
 
138 PRACTICAL COST KEEPIKQ 
 
 the class of material used, and whether same is 
 laid straight or diagonally, and the quantities 
 by the thousand of feet of lumber placed. 
 
 On residence and other frame work keep the 
 costs on weatherboard or clapboarding either by 
 the square, containing 100 square feet, or per 
 thousand feet of lumber. Give the width of 
 material used and the lap where the measure- 
 ment is given by the square. 
 
 
 LABOR DISTRIBUTION 
 
 APR 6 - 1916 
 
 Fig. 57. Keeping Costs on Laying Wood Floors. 
 
 Under figure 57 an example of cost keeping in 
 connection with wood floors is given. The total 
 quantity of lumber in place is given together 
 with the pay roll cost to date and the average 
 unit cost per thousand feet of lumber. The 
 
 ROUOH CARPENTRY 
 
 139 
 
 average number of feet of lumber a carpenter 
 would place per 8-hour day is also given. On 
 the back of this card, figure 58, are given the 
 
 UMIT LABOW COSTS 
 
 COST ANALYSIS ^^^l^^-J>, ^ff Ihr^J^ 
 
 ■^ 
 
 T>Mi Ww« 
 
 L3J^ 
 
 4^ 
 
 Lou 
 
 ^oo 
 
 jIjL 
 
 JJ- 
 
 / 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 TMiWMk 
 
 Jea- 
 
 j^UL 
 
 pL 
 
 A^ 
 
 2Vo 
 
 ¥CS' 
 
 LABOR HOURS PER UNIT 
 
 UNIT 
 
 Tir j*f /-/^ Lbr ^.^ 
 
 TV«.W».« 
 
 ^^r4 
 
 
 .^>»>a 
 
 ^■^J'^ 
 
 OltMnt 
 
 Fig. 68. Analysed Costs on Laying Wood Floors. 
 
 separate units which go to make up the aver- 
 age unit cost on the job; the total number of 
 hours required by the various trades, and the 
 number of hours required by the different 
 classes of workmen to frame and place one thou- 
 sand feet of lumber. 
 
 In placing wood furring strips or grounds on 
 ceilings, walls, or floors, note whether it was 
 necessary to plug the walls for same. The 
 measurement should be given either in square 
 feet of area covered, or in lineal feet of furring 
 strips or grounds placed. 
 
140 PRACTICAL COST KEEPING 
 
 ROUGH CARPENTRY 
 
 141 
 
 I ii 
 
 CM. '///=^J'' 
 
 Tnak R. Walkm 
 
 LABOR DISTRIBUTION 
 
 0CCUMT10N 
 
 /iQ ^/>0*T7V/g 
 
 /a/fffrarJ 
 
 *^ Carp^^tn^.. 
 
 /^*^*^^^*•^^ 
 
 F 
 7k. 
 
 s 
 
 i 
 
 8 
 
 M 
 
 ik. 
 
 ^TL 
 
 
 A PR 6 -1916 M^n^yC'^r 
 
 7t 
 
 ^ 
 
 TZT 
 
 4^ 
 
 2Z 
 
 -^CL 
 
 7>/ 
 
 .Xic 
 
 ^ 
 
 ^ 
 
 a^ 
 
 
 z^^ 
 
 ^£^ 
 
 Fig. 69. Keepingr Costs on Wood Grounds and 
 
 Furring Strips. 
 
 Figure 59 gives a practical example of keep- 
 ing costs on work of this kind. The total num- 
 ber of lineal feet of furring strips and grounds 
 are given together with the total pay roll cost 
 to date. The average labor cost per lineal foot 
 of work in place and the average number of 
 lineal feet a carpenter would place per 8-hour 
 day is also given. On the back of this card, 
 figure 60, the different units which enter into 
 the total cost of same are given; the number 
 of hours required by each class of workmen, and 
 the number of hours required by the various 
 tradesmen to place 100 lineal feet of furring 
 strips or grounds. 
 
 COST ANALYSIS RECORD -7-, . , gr •*- 
 
 UNIT LABOR COSTS UNIT /g> //^^/ roo^ 
 
 ^ 
 
 T»» Wm» 
 
 .Oir 
 
 .Ak- 
 
 .0> 
 
 jkOAi- 
 
 ^o/J 
 
 .»»K» 
 
 '^ 
 
 Ji3- 
 
 . 0?-^ 
 
 UL 
 
 JbLk- 
 
 00/ 
 
 JUUA 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 TMt WMk 
 
 -^ 
 
 M- 
 
 Mti. 
 
 ■ //V 
 
 
 AXiL 
 
 
 .A^ 
 
 -^ 
 
 /JfM 
 
 LABOR HOURS PER UNIT 
 1 
 
 Twi WM* 
 
 ll^ 
 
 ^U!£i. 
 
 ^^(1^ 
 
 XL 
 
 '£±. 
 
 'AMa. 
 
 i^ffra 
 
 UNlT^^£>i^«j/^^«^ 
 
 4hJijBL 
 
 H^U/S. 
 
 ¥i//ni 
 
 
 h/ ¥rf 
 
 Sr./^ 
 
 >l»Wlt'<.M •>««. 
 
 Fig. 60. Analyzed Costs on Placing Wood Grounds and 
 
 Furring Strips. 
 
 The costs of laying wood floors are usually 
 kept by the square containing 100 square feet, 
 or by the thousand feet of flooring. The differ- 
 ence between the two methods takes into con- 
 sideration the allowance for waste, which will 
 vary from 25 to 50 per cent, depending upon 
 the width of the flooring used. Where the floors 
 are to be scraped, traversed, or sanded, the 
 costs are usually kept by the square foot of 
 floor area covered; the cost of same varying 
 with the number of operations necessary. 
 
 Figure 61 gives the method of keeping costs 
 on floor laying ; the number of squares of floor- 
 ing laid and the total pay roll cost of same. 
 
142 PRACTICAL COST KEEPING 
 
 The costs per 100 square feet of flooring and 
 the number of squares of floor a floor-layer will 
 lay or scrape per 8-hour day are also given. On 
 
 ***"^ Bt^y i ll LABOR DISTRIBUTION 
 
 iZS^ 
 
 OOCUMTIOW 
 
 
 i^J /7eorS<rM'€a 2^ 
 
 /eidtartnF 
 
 TkiaWMk 
 
 ^</ ; 
 
 '^^^^^^^m.LAiLJSLi±. 
 
 27L 
 
 to. 
 
 /> 3 U 
 
 w.«*t«<i«, APR K -1916 *m*%./U*S' 
 
 de. 
 
 Ul. 
 
 s 
 
 >.J-g 
 
 J4J_ 
 
 rbv 
 
 Z 
 
 Z£ 
 
 a!^ 
 
 ^ 
 
 *»■»»» On 
 
 4^ 
 
 il' 
 
 Tjj- — I /^ .. \^f.^\ Ton I ski - I // . l/ >7^fl I //o I ^» 
 
 7^ 
 
 /£ 
 
 ^£> 
 
 727 
 
 ?^ 
 
 ^^ 
 
 /qO 
 
 ji^2^£A 
 
 /ifPP 
 
 ^ 
 
 ^ 
 
 ^ 
 
 4^ 
 
 
 :^ 
 
 2A 
 
 ?l^ 
 
 -(^Ci 
 
 .z/i. 
 
 oZSC 
 
 3yft 
 
 Jk 
 
 Fig. 61. Distribution and Labor Costs on Hardwood 
 
 Floors. 
 
 COST ANALYSIS RECORD "Tif 39*/Or* Oy- 1 
 UNIT LABOR COSTS UNIT /PoJ*v»mA€€f. \ 
 
 <^V 
 
 1 
 
 2 
 
 a 
 
 4<:4> 
 
 S 
 
 
 
 7 
 
 • 
 
 
 /Oo 
 
 .^^ 
 
 
 I.J3 
 
 
 
 
 
 TM* WMk 
 
 7 
 
 .X»' 
 
 
 /// 
 
 
 
 
 
 TaM 
 
 />/^ 
 
 -ys 
 
 
 /,/«» 
 
 
 
 
 
 TOTAL U80R HOURS 
 
 UNIT 1 
 
 
 1 
 
 2 
 
 s 
 
 4 
 
 S 
 
 • 
 
 7 
 
 S 
 
 Pt^wIomS 
 
 >^^ 
 
 ^<^ 
 
 
 Jo 
 
 
 
 
 
 ThM WMk 
 
 /5-> 
 
 2^ 
 
 
 /OO 
 
 
 
 
 
 Tom 
 
 -A«- 
 
 />/ 
 
 
 /7o 
 
 
 
 
 
 LABOR HOURS PER UNIT ^ 
 
 UNIT^ 
 
 
 
 »*!► 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 e 
 
 7 
 
 • 
 
 ^...iMa 
 
 7^>//rt 
 
 4£-jtf;^ 
 
 
 2^i4Cnf 
 
 
 
 
 
 TMa Wm« 
 
 l}kMrs 
 
 -J^\M^ 
 
 
 2^ A<« 
 
 
 
 
 
 Tmm. 
 
 iK/^ra 
 
 3'i Ma 
 
 
 l%-^« 
 
 
 
 
 
 
 - 1 
 
 Figr. 62. Method of Analyzing Costs on Hardwood 
 
 Floors. 
 
 ROUGH CARPENTRY 
 
 143 
 
 the back of this card, figure 62, are given the 
 unit costs which make up the total unit; the 
 number of hours required on the entire job and 
 the time required for a floor-layer to lay or 
 scrape 100 square feet of floor. 
 
 The cost of dipping and laying shingles is 
 usually given by the thousand shingles, or by 
 the square containing 100 square feet and the 
 distance to the weather should be noted. 
 
 f I ■...li.i Ttmmk R. Wslker Conrur 
 
 ■,.r« t^""* °*^>'"' LABOR DISTRIBUTION 
 
 2^ 
 
 APR 6 -1916 ^m^/^iT 
 
 Fig. 63. Keeping Costs on Laying Wood Shingles 
 
 Under figure 63 the method of keeping cost 
 on dipping and laying wood shingles is given. 
 The quantities are given per thousand shingles 
 dipped and laid, with the total pay roll cost 
 of same. The cost of laying a thousand shingles 
 
144 PRACTICAL COST KEEPING 
 
 and the number of shingles a carpenter would 
 dip or lay per 8-hour day are also given. On 
 the back of this card, figure 64, the separate 
 
 COST ANALYSIS WCOHO — r-jl ' ^ ^. ■ 1 
 UNIT LABOR COSTS UMH^Fr ^ S/^/^a/tS 1 
 
 . (^} 
 
 1 
 
 a 
 
 » 
 
 V>? 
 
 • 
 
 • 
 
 1 
 
 • 
 
 
 7/. 
 
 
 
 >«r 
 
 
 
 
 
 TMk«»Mk 
 
 ,?4 
 
 
 
 >/)r 
 
 
 
 
 
 Tm.1 
 
 .ys%. 
 
 
 
 > or 
 
 
 
 
 
 TOTAL LABOR HOURS 
 
 UNfT 1 
 
 
 1 
 
 a 
 
 « 
 
 4 
 
 s 
 
 e 
 
 y 
 
 • 
 
 »*MM 
 
 /7 
 
 
 
 /i-^v 
 
 
 
 
 
 Tm WMk 
 
 ?0 , 
 
 
 
 4o 
 
 
 
 
 
 . *•" 
 
 J/ 
 
 
 
 li^^ 
 
 
 
 
 
 LABOR HOURS PER UNIT 
 
 UNIT Tir- ^ S/fJr>a/€s 1 
 
 
 k) 
 
 2 
 
 a 
 
 i(W 
 
 8 
 
 % 
 
 7 
 
 « 
 
 PMMM 
 
 ^/L4^ 
 
 
 
 1>A. 
 
 
 
 
 
 TM>««Mk 
 
 >»>r^ 
 
 
 
 ^ ^XS 
 
 
 
 
 
 T«M 
 
 idbdkl 
 
 
 
 ?l^/f 
 
 
 
 
 
 Fig. 64. Analyzed Labor Costs on Laying Wood 
 
 Shingles. 
 
 unit costs per thousand shingles are given; the 
 total number of hours worked on the job and 
 the number of hours required to dip and lay 
 one thousand shingles. 
 
 The cost of framing and placing rough wood 
 stairs should be given by the length of the 
 string; the number of risers, and the length of 
 same. 
 
 Costs on placing wood shelves in closets and 
 pantries should be given by the number of 
 shelves placed and the length and width of 
 same. 
 
 CHAPTER XI 
 
 MILL WORK AND INTERIOR FINISH 
 
 Costs on mill work are kept in several ways. 
 Some contractors take the entire bill of ma- 
 terials coming from the mill and estimate the 
 labor at a certain per cent of the cost of the 
 material, which will vary from 35 to 50 per 
 cent. Other contractors will keep the cost of 
 each class of work separately; such as putting 
 together wood door and window frames when 
 they come to the job knocked down, the labor 
 cost of setting wood door and window frames, 
 and the cost of hanging and fitting wood sash, 
 etc. 
 
 Separate costs are also kept on fitting and 
 hanging wood doors, and the labor required on 
 trim for same. 
 
 The cost of placing jamb linings and casing 
 window openings are also separate items. 
 
 Separate costs are kept on handling and plac- 
 ing book cases, closet cases, wardrobes, pantry 
 cases, etc. 
 
 The smaller items such as wood base, chair 
 
 145 
 
 
146 PRACTICAL COST KEEPING 
 
 rail, plate rail, and picture mould are usually 
 kept separately, and the quantities are given 
 at so many lineal feet of material in place. 
 
 
 Praak R. Walker CoaMar 
 
 LABOR DISTRIBUTION 
 
 a.^ 
 
 OCCUMTION 
 
 i^ CarpAnf^n 
 
 Jjubbotmct. 
 
 Tm* WMk 
 
 .'^ *" 
 
 ^ 
 
 2? 
 
 >/Vo 
 
 ^ 
 
 I Life \^f /^ I -v&j I a5" 
 
 nk 
 
 s 
 
 -fi?i 
 
 ^7^ 
 
 >PR6-«» ^^/^i^ 
 
 Zt 
 
 **»t W»^ 0»y 
 
 .Zi. 
 
 J!A. 
 
 /k 
 
 2t 
 
 ^ 
 
 IIS^ 
 
 .ijLha 
 
 ^P^ 
 
 
 Figr- 65. Distribution and Costs on Setting Window 
 
 Frames. 
 
 Under figure 65 are given the methods of 
 keeping costs on setting wood door and window 
 frames. The number of frames set is given; 
 likewise the total pay roll cost of same, and the 
 average cost to handle and set one frame. The 
 number of frames a carpenter will average per 
 8-hour day is also given. 
 
 On the back of the card, figure 66, the sepa- 
 rate cost units which go to make up the average 
 labor cost are given; the number of hours put 
 
 < i 
 
 MILL WORK AND INTERIOR FINISH 147 
 
 in by the different classes of men employed, 
 and the time required by the different trades 
 to handle and set one frame. 
 
 006T ANALYSIS REOORO 
 UWrr LABOR COSTS 
 
 y^ 
 
 TMiWMk 
 
 Js- 
 
 4^ 
 
 .2f^ 
 
 uU- 
 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 Xtm-mm^ 
 
 JtS^ 
 
 ufy 
 
 
 JJ- 
 
 >i 
 
 /(■' 
 
 LABOR HOURS PER UNIT 
 
 UNIT 7ir/t^/t</tr rfO^*- 
 
 TMi WMk 
 
 TaM 
 
 Kffa 
 
 % ffm 
 
 » Mf^ 
 
 JH 
 
 'h^m 
 
 f4//ns 
 
 Fig. 66. Method of Analyzing Costs on Setting Wood 
 
 Frames. 
 
 
 Prank R. Walkw Coaapaar 
 
 LABOR DISTRIBUTION 
 
 OCCUMTIOM 
 
 {f^ /:»^#>^^>»v/j 
 
 
 TJira- 
 
 (4) Carp^tnA 
 
 T.W \ -f^ l^»fS ^^f- 
 
 Tow WMk 
 
 .ZJ=. 
 
 w 
 
 j£k. 
 
 T 
 
 i 
 
 /S^9 
 
 ^U^9L 
 
 7<'Sa 
 
 i 
 
 z 
 
 /Jo 
 
 / Uo 
 
 Li4. 
 
 * 
 
 Z 
 
 zn 
 
 "^i. 
 
 
 '^ 
 
 
 ^ 
 
 2^. 
 
 9 fiL 
 
 urt I AMOUaT 
 
 ^ 
 
 X_^ 
 
 m 
 
 JJL. 
 
 j£SL 
 
 £ciUti 
 
 /o 70. 
 
 4 ^ T-iSo 
 
 L^^^ 
 
 JSJLl^o 
 
 J-tO. 
 
 Ml 
 
 -Sie 
 
 U 
 
 jSZ. 
 
 £±. 
 
 ^J^\60 
 
 
 L£2=. 
 
 Ji_ 
 
 f n, -»- <t<« at >••.• ■ w.M' 
 
 ^2^S^S*^ 
 
 -^ 
 
 Fig. 67. Cost Keeping on Fitting and Hanging Doors. 
 
148 PRACTICAL COST KEEPING 
 
 Figure 67 gives the method used in keeping 
 cost on fitting and hanging doors and trimming 
 openings. The total number of doors hung to 
 date is given together with the total pay roll 
 cost on same. The next item gives the average 
 labor cost to fit and hang one door and the 
 average number of doors a carpenter would fit 
 and hang per 8-hour day. On the back of this 
 card, figure 68, the unit costs which enter into 
 
 COST ANALYSIS RECORD J^ T^rlfoor- 
 UNIT LABOR COSTS UNIT if TR^ S..^ i,^ Z:.- 
 
 
 'i-^ 
 
 2 
 
 3 
 
 4 
 
 w 
 
 6 
 
 7 
 
 a 
 
 PmlOM 
 
 jiz-y 
 
 ,/; 
 
 
 
 ./v 
 
 ai 
 
 
 
 TM> WmH 
 
 />' 
 
 /^ 
 
 
 
 AO 
 
 ot 
 
 
 
 T.M 
 
 A/(,^r^ 
 
 /K 
 
 
 
 A^oK^ 
 
 ^i 
 
 
 
 TOTAL LABOR HOURS uVjIT | 
 
 
 1 
 
 a 
 
 S 
 
 4 
 
 « 
 
 e 
 
 7 
 
 8 
 
 ».,.w 
 
 ../9 
 
 • a 
 
 
 
 AS*^ 
 
 /. 
 
 
 
 TMaMTMk 
 
 76 
 
 -ua 
 
 
 
 >lf 
 
 g 
 
 
 
 TcNat 
 
 k^ 
 
 S/ 
 
 
 
 ^^^^ 
 
 />- 
 
 
 
 U60R HOURS PER UNIT UNtT^ 
 
 7^r "Roor- 
 
 
 '^/ 
 
 2 
 
 • 
 
 4 
 
 w 
 
 • 
 
 7 
 
 S 
 
 PnMMl 
 
 /^J/rS 
 
 fv/f/rr 
 
 
 
 '§[/fra 
 
 ^^f^rt 
 
 
 
 TM« WMk 
 
 /if//^4 
 
 ^/V/tf 
 
 
 
 %Uft 
 
 it/^r€ 
 
 
 
 Ta<M 
 
 Hh/H 
 
 ^^//n 
 
 
 
 %/^ 
 
 V/fn 
 
 
 
 ••^ ••• Ciwm»l Itw «( tmm «. WMW »n4 | 
 
 Fig. 68. Analyzed Costs on Fittingr and Hangrlns 
 
 Doors. 
 
 the total unit cost are given; the number of 
 hours required by the different classes of work- 
 men, the number of hours required by each 
 class of men to fit and hang one door, and the 
 time required to place the trim on one side of 
 the door opening. 
 
 
 4 
 
 MILL WORK AND INTERIOR FINISH 149 
 
 The costs on setting finished jambs, glass 
 stops, and trimming borrowed lights should be 
 given by the number of openings completed; 
 giving the average size of same where possible. 
 
 In erecting wood stairs, newels, hand rail, 
 etc., it is important that the length of the 
 stringers be given together with the number of 
 treads, risers, landings, if any, the number of 
 newels, the number of balusters to place, and 
 the number of pieces and length in lineal feet 
 of wood hand rail. Costs should be given on 
 each flight of stairs. 
 
 y 
 
CHAPTER XII 
 
 LATHING AND PLASTERING 
 
 The labor cost on placing wood lath should be 
 given by the thousand lath or by the square 
 yards of lath in place. Also give the length and 
 width of the lath, as there are several sizes of 
 same now on the market. The cost of placing 
 the various makes of plaster and wall board 
 should also be given by the thousand square 
 feet or by the square yard. 
 
 
 Vtmmk R. Walker Coapwir 
 
 LABOR DISTRIBUTION 
 
 OCCU#*TiOM 
 
 (^? /Afflt^ 
 
 if J Za.m^^~ 
 
 "tr*^ ' ^^ 
 
 Id. 
 
 W««ll |M«Mlf 
 
 j±:. 
 
 JKT^ 
 
 
 Tm»i 
 
 *AiH^A 
 
 Jm. 
 
 asi- 
 
 AiAx 
 
 Sl£s 
 
 sTMS" 
 
 ^f3 
 
 '^W 
 
 t± 
 
 APR 6 • >9 
 
 Z4 
 
 hi 
 
 *"»"'^-' 
 
 MipJ- 
 
 y.fio 
 
 W T 
 
 /6 
 
 M 
 
 ^^l^Sjl^ 
 
 6 iMN^ /Wt^ 
 
 /t 
 
 >f£ 
 
 
 zz_ 
 
 zz^ 
 
 /.JHti^^^Li 
 
 >foo 
 
 /im . ftija #.ro 
 
 /¥/aa 
 
 ^ 
 
 ALL 
 
 J^*h. 
 
 .0^^ 
 
 OS'U 
 
 JOAJti* 
 
 JS$JpU 
 
 Jik. 
 
 t *9 » '■»IW tt1« tf «*«^ • WW 
 
 Fiff. 69. Keeping Costs on Placing Wood Lath and 
 
 Plaster Board. 
 
 Under figure 69 are given the costs on plac- 
 
 150 
 
 LATHING AND PLASTERING 151 
 
 ing wood lath and plaster board. The quantities 
 of wood lath are given in so many thousands of 
 lath and the plaster board is given in square 
 yards. In each instance the total amount of the 
 pay roll to date is included with the unit labor 
 cost per thousand lath and per square yard of 
 plaster board. The average quantities per 8- 
 hour day are also given, making the costs appli- 
 cable for use at any rate of wage. On the back 
 of the card, figure 70, the separate units which 
 
 ^riMievsniic^^^^^ 
 
 Fig. 70. Analyzed Labor Costs on Placing Wood Lath 
 
 and Plaster Board. 
 
 go to make up the total average unit are given 
 and the total number of hours required to com- 
 plete the job to date. On the bottom of the 
 same card are given the number of hours neces- 
 
152 PRACTICAL COST KEEPING 
 
 sary for a man to place a thousand lath or one 
 hundred square yards of lath. The time neces- 
 sary for a lather to place 100 square yards of 
 plaster board is also given. 
 
 If metal lath are to be placed on wood studs 
 the same method as given for wood lath is to be 
 used. 
 
 The labor in connection with the erection and 
 installation of solid metal partitions, suspended 
 ceilings of metal lath, Rib-Trus, Hy-Rib, and 
 other materials of a like nature, are usually 
 given by the square yard. On ornamental work, 
 such as beams, cornices, etc., the work in place 
 is usually measured by the square foot. 
 
 The costs of placing metal corner beads, in- 
 visible metal picture mould, etc., are given by 
 the lineal foot. Mention should also be made 
 with regard to whether or not it was necessary 
 to plumb same for an ordinary or a first-class 
 job. 
 
 A practical example is given under figure 
 71, which shows the number of square yards of 
 suspended metal ceiling in place and the num- 
 ber of lineal feet of metal corner beads. The 
 total pay roll cost to date is given, together 
 
 LATHING AND PLASTERING 153 
 
 with the unit labor cost per square yard and per 
 lineal foot. The quantity of work a man aver- 
 aged per 8-hour day is included. 
 
 Prank R. Walker CompaaF 
 
 ■iiiwit C{*fr*l Hagyilal labor distribution 
 
 •iwMNe. 
 
 JF-J" 
 
 OCCUMTKMt 
 
 ¥»«.« tnJWH 
 
 8 
 
 aPRfi-.i<»fi 
 
 T 
 
 in 
 
 JLS_ 
 
 I W' 
 
 ^/; /^tj,.^ 
 
 "2? 
 
 ^ 
 
 {^) JdL7^aKA 
 
 T 
 
 Z 
 
 z 
 
 z 
 
 z 
 
 z 
 
 ^ 
 
 ^ 
 
 :2£js 
 
 Cormr /»^a« f-#<i 
 
 ^'*^-i6im,itMJ,iL 
 
 Tmm 
 
 Tm« Wm* 
 
 IJL 
 
 TOiifSj, 
 
 3Ja. 
 
 \Qa- 
 
 ITTi 
 
 £t^ 
 
 iJSUis. 
 
 JsJi^ 
 
 ■ >/ 2»k 
 
 .7^*^ 
 
 ^»*1H#M» 0»y 
 
 /S/f^ 
 
 /*^ - 
 
 m 
 
 y/> 
 
 A^Il 
 
 fjff' 
 
 AfffO 
 
 ■gtf.flg- 
 
 ^S^ c 
 
 os- 
 
 . (?s - 
 
 .SJlL 
 
 T^S. 
 
 //>- 
 
 -a: 
 
 JOL 
 
 If It ftf fmmh « W»*M* 
 
 Fig. 71. 
 
 Method of Keeping Costs on Suspended Metal 
 Ceilings and Metal Corner Bead. 
 
 COST ANALYSIS RECORD i/^J ^'' ^^*f V^'^aC^ 
 UNIT LABOR COSTS ^uni^J^r /Jn€A/ /^oot: 
 
 
 '^; 
 
 2 
 
 3 
 
 4 
 
 ^(k) 
 
 6 
 
 7 
 
 8 
 
 »t«HM 
 
 39^^ 
 
 
 
 
 ns- 
 
 
 
 
 TMi WMk 
 
 V 
 
 
 
 
 OS- 
 
 
 
 
 TMt 
 
 ^^ 
 
 
 
 
 AT- 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 a 
 
 3 
 
 4 
 
 S 
 
 e 
 
 r 
 
 8 
 
 n,.n_. 
 
 ^r 
 
 
 
 
 Z/^^ 
 
 
 
 
 TMi Wm* 
 
 j>i 
 
 
 
 
 //AC 
 
 
 
 
 Tom 
 
 >/^ 
 
 
 
 
 LS"^-^ 
 
 
 
 
 LABOR HOURS PER UNIT UNn"^* ^ /^j!k ^^. 1 
 
 
 V 
 
 2 
 
 S 
 
 4 
 
 Y</ 
 
 e 
 
 7 
 
 8 
 
 fri liX 
 
 ^'^M 
 
 
 
 
 f/f,^ 
 
 
 
 
 TMi WMk 
 
 3f //fti 
 
 
 
 
 ■r//r< 
 
 
 
 
 T«M 
 
 tJo*^/fn 
 
 
 
 
 7/^ 
 
 
 
 
 tmrnym •wr<iM <•!• (r »wM a, VMM. <om» 1 
 
 Fig. 72. Analyzed Costs on Placing Suspended Metal 
 Ceilings and Corner Bead. 
 
154 PRACTICAL COST KEEPING 
 
 On the back of the card, figure 72, the sepa- 
 rate unit costs are given, which make up the 
 totals and the number of hours required to com- 
 plete the work to date. In the lower columns 
 are given the number of hours it required a man 
 to complete 100 square yards of suspended ceil- 
 ing and the time necessary to place 100 lineal 
 feet of metal comer beads. 
 
 The costs on plain plastering are usually kept 
 by the square yard of surface covered. A great 
 many plasterers make no deductions for open- 
 ings, while others make an allowance for one- 
 half of all openings containing over 15 square 
 feet. Whichever method is adopted, it should 
 be noted on the card, thus, "one-half openings 
 deducted,*' or "no openings deducted." 
 
 ^■ifri l^^tel '''**^ ^ Walker Conpaay 
 ^*"* ■W flUI u^BOH DISTRIBUTION 
 
 ILB^^JL 
 
 APR 6 '1916 imm»./^% 
 
 Fig. 73. Method of Keeping Costs on Plastering. 
 
 LATHINO AND PLASTERING 155 
 
 Separate time should be kept on both the 
 scratch and brown coats, and whether it was 
 placed on wood lath, plaster board, brick or 
 tile walls, metal lath, etc. Figure 73 will offer 
 a practical example of this work, as the costs 
 are given for applying both the scratch and 
 brown coats. The quantities are given in square 
 yards with the total pay roll cost on each to date. 
 The average unit cost per square yard and the 
 number of square yards of each class of work 
 a plasterer would apply per 8-hour day is given. 
 On the back of this card, figure 74, the separate 
 
 UNIT LABOR COSTS 
 
 COST ANALYSE '^^ «)?g,T^^ 5'^^^^ /^^ 
 
 Tim* WMk 
 
 TalX 
 
 liSd. 
 
 Jifl 
 
 ■g^^ 
 
 ■/>y» 
 
 .j.itr 
 
 03'** 
 
 J3^ 
 
 ^ 
 
 jiL. 
 
 .Af V 
 
 ,0^^ 
 
 -fiJ3 
 
 M-t^ 
 
 ja^ 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 !^ 
 
 Tua Wm* 
 
 Tim 
 
 jJl. 
 
 3-^ 
 
 ^ 
 
 I 
 
 J.2L. 
 
 :uf9 
 
 .1^ 
 
 a^ 
 
 a±L. 
 
 JUiu 
 
 jkL 
 
 JAjl 
 
 JtidL 
 
 JjLL 
 
 LABOR HOURS PER UNIT 
 
 unit;^/<3^^^. Yds, 
 
 Fig. 74. Method of Analyzing Costs on Plastering. 
 
 unit costs which enter into and make up the 
 totals are given, also the total number of hours 
 
11 !^ 
 
 156 PRACTICAL COST KtlEPtNG 
 
 required by plasterers and helpers to date and 
 the number of hours required by the various 
 classes of workmen to apply 100 square yards 
 of both scratch and brown coats is given. 
 
 The time required to apply the white or 
 **skim'' coat should be kept separately from the 
 time applying sand finish work, as the latter usu- 
 ally requires a little more time for plasterers. 
 On both these classes of work measurement is 
 taken by the square yard, as given under scratch 
 and brown coats. Figure 75 shows the costs on 
 
 
 OCCUMTIOM 
 
 LABOR DISTRIBUTION ^^ m^ ^\5" 
 
 ^j AV^^^JTT^ 
 
 /.aJ>t>/-M^f 
 
 F 
 
 HHi ^/e \ttrmza. 
 
 ^^/'(trarA 
 
 Tmw 
 
 t T«tM 
 
 W^^^SISE 
 
 2±aa^ 
 
 T»»W^^i^, 
 
 JO^ 
 
 3a. 
 
 S 
 
 2± 
 
 7U 
 
 J-tJna 
 
 JOljtA 
 
 dJsLoa. 
 
 s 
 
 s 
 
 .^s 
 
 j^aA. 
 
 -JO^ 
 
 J O^ 
 
 7C 
 12 
 
 ^ 
 
 73" 
 
 
 ]pru 
 
 Sy-^JoL 
 
 TilSSaSii 
 
 4?QWi 
 
 4jta. 
 
 Ut/O 
 
 s 
 
 J-v- 
 
 jQkOJi. 
 
 Cm »i« ••<• ^ »aM a 
 
 •SS.ao 
 
 7£- 
 
 .Sh. 
 
 ^ 
 
 s^ 
 
 Sfi 
 
 JJLl 
 
 es 
 
 Mri.t^ 
 
 tj—* ' I m 
 
 3Z2 
 
 -i^flj 
 
 y^^ 
 
 Jdi^ 
 
 Btx 
 
 
 s:^ 
 
 zc 
 
 Fig. 75. Distribution and Costs on Applying the 
 Finish Plaster Coats. 
 
 both white and sand finish work, giving the 
 number of square yards of each completed, the 
 total pay roll costs, and the average labor cost 
 
 LATHING AND PLASTERING 157 
 
 for each class of the completed work. The aver- 
 age number of square yards a plasterer would 
 complete per 8-hour day is also given. On the 
 back of the card, figure 76, the separate unit 
 
 UNIT LABOR C»STS 
 
 COST ANALYSIS R^C0.'?g.,-7?^ ^^^^^^ /^^^ 
 
 Tim Wm* 
 
 Tout 
 
 m. 
 
 />jt 
 
 M. 
 
 .M. 
 
 JLkix. 
 
 jy^ 
 
 i>V 
 
 3^ 
 
 ./o 
 
 -yo 
 
 OTJ'y 
 
 .Q^r. 
 
 TOTAL L ABOR HOURS 
 I 
 
 UNIT 
 
 TteaWM* 
 
 TMai 
 
 7-%il 
 
 >/Vo 
 
 AJdL 
 
 ^ 
 
 jto<;^ 
 
 j q4 
 
 
 >>■ . 
 
 y-K. 
 
 LABOR HOURS PER 6niT 
 
 Z_2 1 — i—c — I ■ 
 
 UNIT 7-ir/OO Sf. y^S • 
 
 Fig. 76. Analyzed Costs on Applying Finish Plaster 
 
 Work. 
 
 costs are given and the total number of hours 
 for each class of work to date, while the lower 
 column gives the time required for each class of 
 workmen to complete 100 square yards of fin- 
 ished plaster. 
 
 Nearly all classes of interior plastering, ce- 
 ment wainscoting, etc., are measured by the 
 square yard, and costs should be kept accord- 
 ingly in order that they be useful for future 
 estimates. 
 
158 PRACTICAL COST KEEPING 
 
 The costs on running ceiling coves, bull nose 
 corners, etc., should be kept by the lineal foot. 
 
 The costs of running cement base are also 
 figured by the lineal foot of base. Keep sepa- 
 rate time placing grounds and give height of 
 base, mentioning whether with or without cove. 
 
 The costs on all classes of exterior plaster 
 work are kept in the same manner as interior 
 work — by the square yard. Separate costs 
 should be kept on applying the scratch coat, 
 brown coat, and finish coat. The finish coats, 
 which are usually float or rough cast finish, 
 should be kept separately, and the class of work 
 should be noted. State the class of material 
 used, whether Portland cement, Kellastone, 
 Stone-kote, etc. 
 
 Ccfldillospttil 
 
 o^^iTT^^ 
 
 Praak B. Walker Commbf 
 
 iABOR DISTRIBUTION 
 
 APR 6 - I9I6 
 
 occui>*noM 
 
 (^/ Ty^j/v. 
 
 Wm*I^mm 
 
 
 rtn 
 
 /^A^^fT^ 
 
 
 ^ 
 
 76 
 
 /G 
 
 IL 
 
 7k 
 
 TR 
 
 IK 
 
 it. 
 
 & 
 
 ^ 
 
 .AitiA. 
 
 .SSL 
 
 J^ 
 
 CA 
 
 EEI^SSS 
 
 7G 
 
 Z 
 
 ULtk 
 
 rr 
 
 (ii. 
 
 /£ 
 
 ^ 
 
 IS 
 
 JifiAortr^ 
 
 24 
 
 Lt.1 
 
 milt 
 
 ^ 
 
 :sl 
 
 AL 
 
 OA 
 
 Tof f2^ 
 
 vst 
 
 P%t%**mm^ P»t ^ 
 
 ^<<^i^ 
 
 ^ 
 
 OJi. 
 
 UJk- 
 
 ilY^i 
 
 ^aH 
 
 Tm> Wm« 
 
 Stu. 
 
 /a^^P 
 
 wy 
 
 -!?= VJLXO. 
 
 l/^Tpt 
 
 dJt- 
 
 t 
 
 m£^ 
 
 /S-iOii /l>^ 
 
 Fier. 77. Costs on Applying Exterior Plaster. 
 
 LATHING AND PLASTERING 159 
 
 Figure 77 gives an example of applying the 
 scratch and brown coats on exterior work. The 
 total quantities are given in square yards, to- 
 gether with the total pay roU cost to date and 
 the average labor cost per square yard. The 
 number of square yards a plasterer will apply 
 per 8-hour day is also given. On the back of 
 this card, figure 78, are given the separate unit 
 
 " COST ANALYSIS ^^^^°-y^rS^^ar€yar^__ 
 
 UNIT LABOR COSTS UNIT /qr.^'fu i-,— = 
 
 LABOR HOURS PERUNIT 
 
 Tk« WM* 
 
 iW2!-_ ^^^ /-^^ 
 
 
 Sbdife: 
 
 f_^Jfa(L 
 
 Mn 
 
 KiHxfTir /OO ^^ y<^f- 
 
 
 Pig. 78. Costs as Analysed on Exterior Plastering. 
 
 costs and the total number of hours worked by 
 plasterers and helpers to date. The lower col- 
 umn gives the number of hours required for the 
 plasterers and helpers to apply 100 square yards 
 of scratch and brown coats. 
 
160 PRACTICAL COST KEEPING 
 
 , M»U« BWpn iL. LABOR DISTRIBUTIOI- 
 
 o- V^-^3' 
 
 OCCUPATION 
 
 ■^ 
 
 te.f ^^ntr^t 
 
 /^A/tr^^ 
 
 ^ 
 
 TiiM WMh 
 
 Tout 
 
 
 Zii 
 
 W— * |»dtm 
 
 JLH 
 
 42 
 
 b^ 
 
 22e_ 
 
 2£oJSL.iS^ 
 
 y/r.oa 
 
 Ms 
 
 m 
 
 JtL. 
 
 2r* i 
 
 ^ts^ 
 
 JJt. 
 
 A£fii 
 
 ^^ 
 
 dL. 
 
 Ik. 
 
 d^ 
 
 IL 
 
 >»» I >*>»* 0»y 
 
 JU^ 
 
 l2^ 
 
 IfK 
 
 "1916 MM*. /A^ 
 
 T 
 
 21 
 
 ZJb 
 
 /fio. 
 
 ^ 
 
 :^ 
 
 ^ea. 
 
 -Jlltoa, 
 
 t Ul l V I ••<« % >•—» ■. 
 
 
 22Z 
 
 [»o 
 
 Fis. 79. Keeping Costa on Applying: the Finish Coat 
 on Exterior Plasterlngr. 
 
 Figure 79 is kept on the same basis as figure 
 77, with the exception that figure 79 shows the 
 
 UNIT LABOR COSTS uNiT /^r ^auOrm Yor^ \ 
 
 
 1 
 
 2 
 
 s 
 
 4 
 
 9 
 
 « 
 
 7 
 
 8 
 
 MmIm 
 
 ./S . 
 
 OX 
 
 
 
 
 
 
 
 TkK WMk 
 
 /L 
 
 .dS 
 
 
 
 
 
 
 
 T.M 
 
 AS^w 
 
 nS 
 
 
 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 3 
 
 3 
 
 4 
 
 9 
 
 8 
 
 7 
 
 8 
 
 ^•••••l^ 
 
 w^ 
 
 //q 
 
 
 
 
 
 
 
 TkoWm* 
 
 /oo 
 
 ■7^ 
 
 
 
 
 
 
 
 Tmi 
 
 /S-O 
 
 //>- 
 
 
 
 
 
 
 
 LABOR HOURS PER UNIT onit;^^ /nn .^o V^c 1 
 
 
 1 
 
 3 
 
 3 
 
 4 
 
 9 
 
 8 
 
 7 
 
 8 
 
 FVWIMM 
 
 H^rs 
 
 /C/thi 
 
 
 
 
 
 
 
 TM* WMk 
 
 y'^^Wrs 
 
 IS^Z/r^ 
 
 
 
 
 
 
 
 Taut 
 
 ioPz/rrs 
 
 tfi/^AJ 
 
 
 
 
 
 
 
 *•" *" ««»»'■«■ ••«« •> »•—» %. fNMw fff,,,,, 1 
 
 Fig. 80. Analyzed Costs on Applying the Finish 
 Plaster Coat to Exterior Walls. 
 
 LATHING AND PLASTERING 161 
 
 system used on the float finish coat; otherwise 
 the units to be arrived at are identical. Figure 
 80, which is the back of figure 79, is the same as 
 figure 78, and the results are the same through- 
 out. 
 
 Exterior ornamental work run in Portland, 
 Keene's, or other cement is usually measured by 
 the lineal foot when under one foot in girth 
 and by the superficial foot when over one foot 
 in girth. 
 
 Ornamental plaster work, such as cornices, 
 plaster bases, and caps, plaster enrichments, wall 
 and ceiling panels, and all other classes of orna- 
 mental plaster work are measured by the lineal 
 foot where the members are less than one foot in 
 girth and by the superficial foot where the mem- 
 bers are over one foot in girth. 
 
 Separate time should be kept on all shop 
 work, such as making models, casting ornaments, 
 etc.; also separate costs should be kept on all 
 work done on the job; and the measurements 
 and costs should be given as stated above. 
 
 Under figure 81 are given examples of cost 
 keeping on ornamental plaster work. Item (a) 
 includes the time of plasterers and helpers run- 
 ning plaster cornices on the job, and item (b) 
 gives the time of the same men sticking plaster 
 
162 PRACTICAL COST KEEPING 
 
 LATHING AND PLASTERING 163 
 
 ornaments and enrichments on cornices and 
 beams. On the bottom of the card are given 
 the number of lineal or superficial feet completed 
 
 
 Prank R Walker Com^amw 
 
 LABOR DISTRIBUTION 
 
 ..JL 
 
 m^t-^ APR 6 -1916 M^m./^iS' 
 
 Pig. 81. Cost Keeping: on Ornamental Plaster Work. 
 
 to date and the total amount of pay roll to 
 date. The unit labor costs per superficial foot 
 or lineal foot and the average quantity of work 
 a man would complete per 8-hour day is also 
 given. On the back of the card, figure 82, are 
 given the separate unit costs which go to make 
 up the total units as given on the front of the 
 card. The total number of hours worked by 
 plasterers and helpers to date and the number 
 of hours required by both plasterers and helpers 
 
 to complete 100 superficial feet or lineal feet of 
 ornamental cornices or enrichments are also 
 given. • 
 
 UNIT LABOR COSTS 
 
 COST ANALYSIS BECORO (^.^' t!Z 7o7^ 
 
 TkKWM* 
 
 iii. 
 
 ./£^^ 
 
 1^ I ./^V 
 
 J& 
 
 J^hti--/D^ 
 
 gvV 
 
 
 Qi^y^ 
 
 jmSL 
 
 Pff^- 
 
 ooH- 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 TM* WMk 
 
 TaM 
 
 ^^ 
 
 ^ 
 
 yo 
 
 M2L. 
 
 J^ 
 
 /Qg 
 
 ySi 
 
 J^ 
 
 /VL 
 
 LABOR HOURS PCR UNIT 
 
 IlkllT' ^ y 
 
 'in 
 
 Tmb Wm* 
 
 T«M 
 
 I tmm.'m 
 
 tAht* 
 
 }oK/fr» 
 
 2BiU&s. 
 
 £Jif^ 
 
 ^^^m 
 
 \J ^rf 
 
 UNIT* ■^^/o 7,/^f^^^r/^**.fr 
 
 _W 
 
 Mn 
 
 i!jri_ifyJA^ 
 
 /t*/fa 
 
 l^//n} 
 
 tllj-|-- MM %l »w* *■ «•"» 
 
 Fig. 82. Method of Analyzing Costs on Ornamental 
 
 Plaster Work. 
 
CHAPTER XIII 
 
 SHEET METAL WORK, CORNICES, 
 SKYLIGHTS, METAL CEILINGS, FIRE 
 PROOF DOORS AND WINDOWS 
 Under sheet metal work will come the items 
 of fire proof doors and windows, the labor in con- 
 nection with the setting of the frames, hanging 
 the doors, and glazing of both doors and win- 
 dows. The cost of setting the frames should be 
 kept separately from the time of hanging the 
 doors or glazing same. 
 Under figure 83 examples of cost keeping as 
 
 
 Praak R. Walkmr Citmv^mf 
 
 LABOR DISTRIBUTION 
 
 APRft-tW I 
 
 OCCUMTIOM 
 
 
 « //»4p^rL^ 
 
 
 ToMI 
 
 P n t ax t k 
 
 Tnx WmH 
 
 j::^^ 
 
 />^ 
 
 ys 
 
 3^ 
 
 0.1«» <| OWA r., >«. LM., 111!..,. «««•»• 
 
 
 ± 
 
 jA. 
 
 _s 
 
 f 
 
 z 
 
 71 
 
 ± 
 
 z 
 
 J£. 
 
 Ilk 
 
 ^^ 
 
 A£A. 
 
 MSJL 
 
 l,SJ 
 
 
 s^ 
 
 S" 
 
 2 
 
 3: 
 
 iy)V , ^.y2^ 
 
 
 /y 
 
 -2^ 
 
 J^ 
 
 ^P^ 
 
 7y>Q 
 
 mCbj^ 
 
 C m i"^** Hit ty fffim n WttMap 
 
 .;aii 
 
 UTt 
 
 Z7 
 
 ^ 
 
 ^ 
 
 r^ 
 
 J2i£ifl 
 
 -^^ 
 
 t^"!? ^ 
 
 J^ 
 
 ».»•>■.». »w 
 
 /,y<^ 
 
 j:£iL 
 
 oo 
 
 JlL 
 
 FifiT' 83. Keeping: Costs on Setting Metal Door and 
 
 Window Frames. 
 
 164 
 
 SHEET METAL WORK 
 
 165 
 
 applied to setting metal frames for doors and 
 windows are given. The number of frames set 
 and the size of same are given, also the total pay 
 roll cost to date, the average labor cost of set- 
 ting each frame, and the average number of 
 frames of each kind a sheet metal worker will 
 set in place per 8-hour day are given. On the 
 back of this card, figure 84, are given the sepa- 
 
 COST ANALYSIS RECORD (^ 7-tr /T,rHU>^ /^rv^€ 
 UNIT LABOR COSTS UNITfe; • T^oor 
 
 
 '(b) 
 
 2 
 
 3 
 
 4 
 
 r// 
 
 6 
 
 7 
 
 8 
 
 »w«w* 
 
 /.Oti 
 
 .rt 
 
 
 
 /p 
 
 
 
 1 . 
 
 Th»WM« 
 
 / 0/ 
 
 .£'7 
 
 
 
 /W 
 
 
 
 
 TaUl 
 
 / i>o\ 
 
 JC^^ 
 
 
 
 /'^^ 
 
 
 
 
 TOTAL LABOR HOURS UNtT 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 e 
 
 7 
 
 8 
 
 
 /<i 
 
 /7 
 
 
 
 3J 
 
 
 
 
 ThiaWMti 
 
 3L 
 
 3L 
 
 
 
 J-y 
 
 
 
 
 T«M 
 
 S-x 
 
 ^3 
 
 
 
 /cKSr 
 
 
 
 
 LABOR HOURS PER UNIT UNIT^ ^^ T^no'r^'^Zl 
 
 
 i(^; 
 
 2 
 
 3 
 
 4 
 
 ^<y) 
 
 e 
 
 7 
 
 8 
 
 
 /fi^rO 
 
 /iF/^n 
 
 
 
 7:^//^ 
 
 
 
 
 TM* Wm* 
 
 /ir//rs 
 
 nk-//rJ 
 
 
 
 ?**/^Ar 
 
 
 
 
 T^ 
 
 /Tb-Z/r^s 
 
 /^MrJ 
 
 
 
 VfUMm 
 
 
 
 
 »..«• 2"^/$ MrJ 7^ fram^t^^yr^tftm^fLw,^ u>^ \ 
 
 Fig. 84. Costs as Analyzed on Setting Metal Door and 
 
 Window Frames. 
 
 rate unit labor costs which make up the totals 
 as given on the front of the card. The total 
 number of hours worked on the entire job for 
 both sheet metal workers and helpers are also 
 given, as well as the average time required for 
 both to handle and set a door or window frame. 
 
166 PRACTICAL COST KEEPING 
 
 In keeping costs on placing metal skylights 
 always give the style of skylight erected, whether 
 single pitch, double pitch, or hip skylight. If 
 side lights are included, give the time on plac- 
 ing mullions and sash separately. Costs should 
 be kept by the number of skylights placed and 
 the size of the same. Separate time should also 
 be kept on handling and placing sash operating 
 devices, and the total lineal feet of operating 
 device installed should be reported. 
 
 The costs on vent ducts should be kept by the 
 size of the duct in both lineal and square feet 
 and the class of work erected. 
 
 The cost of erecting in place metal gutter or 
 down spouts should be kept by the lineal feet 
 of gutter or conductor placed; and the size of 
 same should be mentioned. 
 
 In keeping costs on the erection of metal ceil- 
 ings, the quantity of work should be reported in 
 square feet or per square containing 100 square 
 feet. If it is necessary to place wood furring 
 strips before placing the ceiling, this time should 
 also ba kept separately. 
 
 Cost keeping on steel siding should also be 
 kept by the square containing 100 square feet 
 or by the square foot 
 
 The labor in connection with the erection of 
 
 SHEET METAL WORK 
 
 167 
 
 metal cornices should be given in lineal feet, 
 and the girth of same should also be given so 
 that it can be reduced to superficial feet if 
 desired. 
 
 All classes of tin, lead, galvanized iron, and 
 metal shingle or tile roofs are measured by the 
 square containing 100 square feet. Always 
 state kind of roof and conditions encountered 
 in applying same. 
 
 , tClgli iKppiMI _ LABOR DISTRIBUTION iMW No^23Z-:i-. 
 
 m^u ^ APR « -4^16 i.*M> /^<3 . 
 Y^ 
 
 vr/?^' 
 
 OCCUMTION 
 
 (^)JAtgfj¥tft/ff'r^rs y 
 
 (^JS/m^yfXr/h^ Jlir^m^ 
 
 , /Yf/^ra 
 
 Tata! 
 
 TMaWMk 
 
 P-^^f. 
 
 ?>^. 
 
 liLJ yftf»/^/,^,i^ 
 
 ^ .4o 
 
 v/v^ 
 
 
 7C^ 
 
 > ?o 
 
 M 
 
 z 
 
 X 
 
 z 
 
 g 
 
 T 
 
 z 
 
 X 
 
 z 
 
 iL 
 
 T 
 
 Z 
 
 
 2e. 
 
 3^0. 
 
 »•>• W»<K Cf ^ 
 
 //j-f C >^ f 
 
 t 
 
 
 Al. 
 
 ^ 
 
 :^ 
 
 
 ^Sf 
 
 mc 
 
 "Jo^^ 
 
 j^^ 
 
 mL 
 
 ?7'.90 
 
 7>oo 
 
 Lake* *■—>§• 
 
 »>r»H»^ D»y 
 
 44^ 
 
 ULf. 
 
 ' a. 
 
 aa 
 
 \£.aa. 
 
 2S 
 
 ^4^ 
 
 Zf>Sf. 
 
 ClM «#»« ItM *t '•.*' ■ ••n tkm t 
 
 Fig. 86. Costs on Installing Metal Ceilings and 
 
 Roofing. 
 
 Under figure 85 are given examples of cost 
 keeping applied to both metal ceilings and labor 
 applying metal roof of imitation Spanish tile. 
 The quantities are all given per square contain- 
 
168 PRACTICAL COST KEEPING 
 
 ing 100 square feet, together with the total pay 
 roll costs on same and the average labor cost to 
 apply one square of ceiling or roof. The aver- 
 age number of square feet a mechanic and helper 
 will place per 8-hour day is also given. On the 
 back of this card, figure 86, are given the sepa- 
 rate labor units which make up the average unit 
 
 COST ANALYSIS RECORD -T? <r y/,^ <r ey. 1 
 
 
 Vu.) 
 
 2 
 
 3 
 
 4 
 
 re/ 
 
 6 
 
 7 
 
 S 
 
 PWIM 
 
 
 
 
 
 
 
 
 
 Tlt« WMk 
 
 /do 
 
 ^ 
 
 
 
 >33 
 
 .^^ 
 
 
 
 ToUl 
 
 /.iU 
 
 .1^0 
 
 
 
 r^S 
 
 ^'f 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 2 
 
 9 
 
 4 
 
 s 
 
 6 
 
 7 
 
 8 
 
 Tl>« WMk 
 
 uu 
 
 /JU 
 
 
 
 >o 
 
 "i^ 
 
 
 
 Taut 
 
 u*/ 
 
 V// 
 
 
 
 »o 
 
 >o 
 
 
 
 LABOR HOURS PER UNIT UNIT/^ 
 
 YrS^arc /OO :)9. fit \ 
 
 
 Vi) 
 
 2 
 
 3 
 
 4 
 
 »W 
 
 e 
 
 7 
 
 6 
 
 Pt»,\*m 
 
 
 
 
 
 
 
 
 
 T>>« WMk 
 
 ZJfra 
 
 ±/fr-i 
 
 
 
 3\Hn 
 
 t^Hri 
 
 
 
 •t«at 
 
 l^^s 
 
 T^MrrA 
 
 
 
 ^^A% 
 
 Si.MrS 
 
 
 
 \ ^ « U//rS /ir- 5f e«rw- « 
 
 ••%»WM •. 
 
 .nJ^li /frs 71tr 3f. *^ | 
 
 Fig. 86. Analyzed Costs on Metal Ceilings and Roofing. 
 
 cost as given on the front of the card. The total 
 number of hours required for both mechanics 
 and helpers and the number of hours required 
 by each to apply a square containing 100 square 
 feet is also given. 
 
 CHAPTER XIV 
 
 ROOFING— COMPOSITION, FELT, TILE, 
 ASBESTOS, SLATE, ETC. 
 
 When preparing estimates on new work, 
 nearly all kinds of roofing are measured by the 
 square containing 100 square feet. Conse- 
 quently, for this reason alone, the job costs 
 should be kept in the same manner. 
 
 In keeping costs on applying composition tar 
 and gravel roofs a description of the roof should 
 be given, whether it was over wood or concrete, 
 and whether the first ply of paper is laid on the 
 roof dry or on a mopped surface. On composi- 
 tion roofs always state the number of plies of 
 paper applied and the number of moppings nec- 
 essary. Separate costs also should be kept on 
 the time for hoisting the gravel to the roof, 
 mopping the roof with pitch, and spreading the 
 gravel. 
 
 Figure 87 gives an example of the methods 
 employed on keeping cost on composition roof- 
 ing. Under item (b) the time required by roof- 
 ers applying the pitch and felt is given and the 
 
 169 
 
 f, 
 \ 
 
i 
 
 170 PRACTICAL COST KEEPING 
 
 number of thicknesses applied, while item (c) 
 gives the time required to mop the roof and 
 hoist and spread the gravel. Always state the 
 
 
 Praak R. Walkw CMB»aar 
 
 LABOR OISTRIBUTION 
 
 
 (^) A^obf^^} Oa 
 
 J Taatm r T^nffr 
 
 2li 
 
 K^/ /^g/te^ 
 
 • Jia», A .ZV/tori^ 
 
 ■*m li>/1 
 
 TM»Wwk 
 
 %^/Jf 
 
 X 
 
 S A 
 
 nn 
 
 Zi>4^ 
 
 APR fi - mfi ^ 
 
 25Z 
 
 iL 
 
 
 Ula. 
 
 JlL 
 
 ^ 
 
 7U 
 
 vjn'frii'^rtfwrj^mrmWi/.fTTk'mrL 
 
 J^L. 
 
 IZ. 
 
 im 
 
 2 
 
 JZISEfl 
 
 ^dL 
 
 f/^0 
 
 iwa !• Cm ■!■■ ni« Ik ftMt *. wwM* 
 
 ML 
 
 
 '^^fhil 
 
 MtL 
 
 % 
 
 ^K 
 
 ^0\.%/>^\>3 . 
 
 /J/}.0O 
 
 tux 
 
 yj.iit.^Bw 
 
 ?-a$f 
 
 Fig. 87. Method of Keeping Costs on Composition 
 
 Rooflns- 
 
 quantity of gravel required to each square of 
 roof, or give the total amount of gravel used so 
 that the quantities may be figured at the office. 
 The quantities on the card are given by the num- 
 ber of squares of felt and gravel applied, to- 
 gether with the total pay roll cost on same to 
 the present time. The unit labor costs are given 
 per square of roof and the average quantity of 
 work a roofer would complete per 8-hour day. 
 On the back of this card, figure 88, are given 
 the separate labor units which enter into the 
 
 ROOFING 
 
 171 
 
 total units as given on the front of the card. 
 The total number of hours required by roofers 
 and teams are also given, as well as the num- 
 
 COST ANALYSIS BEOORO -n <- ^^ <■ ^u. 
 
 . m.T 1 ARMi COSTS UNIT /ir^4U0ft /OO :>9./^ 
 
 
 'Q>) 
 
 2 
 
 3 
 
 4 
 
 Y^ 
 
 % 
 
 T 
 
 8 
 
 fm^tMi 
 
 
 
 
 
 
 
 
 
 TMI W««k 
 
 -^V 
 
 0")^-^ 
 
 
 
 // 
 
 :a3<^ 
 
 
 
 
 4v^^ 
 
 niir-^ 
 
 
 
 // .fij^l 
 
 
 
 TOTAL LABOR HOURS UNIT _^ 1 
 
 
 t 
 
 2 
 
 3 
 
 4 
 
 9 
 
 6 
 
 7 
 
 ft 
 
 rrM. 
 
 
 
 
 
 
 
 
 
 Tka WMk 
 
 //L 
 
 /i^ 
 
 
 
 ^ 
 
 /L 
 
 
 
 ..TaM 
 
 //L 
 
 /y^ 
 
 
 
 C^ 
 
 /6 
 
 
 
 LABOR HOURS PCR UNIT UMn>^ 5<?(/or* /OO -^f. /-t. 
 
 
 y(6) 
 
 2 
 
 3 
 
 4 
 
 ^(O 
 
 s 
 
 7 
 
 B 
 
 ^^^^ 
 
 
 
 
 
 
 
 
 
 
 
 KUfSi 
 
 t^Jfn 
 
 
 
 '6/fn 
 
 ^/9r^ 
 
 , 
 
 
 IMai 
 
 iir/ff» 
 
 ifM^ 
 
 1 
 
 '/iiHr^ 
 
 ^f/Vrrf 
 
 1 
 
 Fig. 88. Analyzed Costs as Applied to Composition 
 
 Roofing. 
 
 ber of hours required by a roofer to place one 
 square of roof. 
 
 In keeping costs on applying asphalt, asbes- 
 tos, or slate roofing, the size of the shingles and 
 the quantities should be given by the square 
 containing 100 square feet. Also state the 
 average number of nails required to a shingle, 
 as a man can place more shingles where he drives 
 only one nail to a shingle than where he drives 
 two nails. 
 
 i|! 
 
 I I 
 
172 PRACTICAL COST KEEPING 
 
 Figure 89 is an example of cost keeping on 
 applying asphalt shingles and roofing slate. In 
 both instances the quantities are given in squares 
 
 ■■Mtaa ^^^ LABOR OlSTmBUnON m»mtf.^St2—^ 
 
 OCCU^ATKM 
 
 le/J SA/ftfUr-s 7L 
 
 ((^J^ArTk T^^q^Aai. 
 
 ^-^ jWMj,^iAa\t fir 
 
 TM««VMli 
 
 jjs — Ur 
 
 Htm <m ' 
 
 M. 
 
 ^ 
 
 t 
 
 lAoa- 
 
 Jloe 
 
 U 
 
 fO 
 
 ± 
 
 ^M. 
 
 Sz4 
 
 /,^ 
 
 dL 
 
 uL&jM. 
 
 TkJh. 
 
 2: 
 
 m 
 
 is^^ 
 
 "S^rsE^sn 
 
 ^ 
 
 -a 
 
 m 
 
 /■37/J uK yW, \7f.oo I %Ii. I 2 
 
 «i II H I I •«•* •• *-—» a. »iiiiii ' «om4 
 
 llJlSL 
 
 AL 
 
 ^ 
 
 JflTH 
 
 2S 
 
 T-.Cq 
 
 >.S7 
 
 /if-*Aop 
 
 eta. 
 
 1^ 
 
 Figr. 89. Keeping: Costs on Laying Asphalt Shingles 
 
 and Slate Rooflng. 
 
 COST ANALYSIS fUOORO -n <■ ,^^ c ^ 
 UNIT UBOn COSTS UNIT /?/■ S>^ff/T /OO J>^. Af: 
 
 
 W, 
 
 2 
 
 a 
 
 4 
 
 »r^:) 
 
 6 
 
 7 
 
 • 
 
 Pmmm 
 
 /;>f4> 
 
 
 
 
 >.<<» 
 
 
 
 
 Tkk WMk 
 
 /Jr 
 
 
 
 
 ??/ 
 
 
 
 
 TatM 
 
 /iH- 
 
 
 
 
 >.ty- 
 
 
 
 
 TOTAL LABOR HOURS 
 
 
 UNIT 1 
 
 
 1 
 
 a 
 
 a 
 
 4 
 
 e 
 
 • 
 
 7 
 
 • 
 
 ^iui„i 
 
 /ifV 
 
 
 
 
 n(u 
 
 
 
 
 VkkWM* 
 
 //»</ 
 
 
 
 
 <rr^ 
 
 
 
 
 T«M 
 
 /»^ 
 
 
 
 
 /Anj* 
 
 
 
 
 U80R HOURS PER UNIT 
 
 
 UNIT/ 
 
 ^ j;?*#/»/^<^J^7./^z* 1 
 
 
 1 
 
 a 
 
 a 
 
 4 
 
 9 
 
 6 
 
 7 
 
 • 
 
 9m*mm 
 
 ^*>A-j 
 
 
 
 
 M'/Z/a 
 
 
 
 
 Tkk WMk 
 
 /itJh-j 
 
 
 
 
 J»^W 
 
 
 
 
 T.M 
 
 /ItA^ 
 
 
 
 
 ^*/^/3 
 
 
 
 
 MMia •nai^aiM 
 
 • **«« •.! 
 
 «-. 1^ 1 
 
 Fig. 90. Method of Analyzing Costs on Asphalt 
 Shingles or Slate Rooflng. 
 
 BOOFING 
 
 173 
 
 containing 100 square feet, together with the 
 total pay roll cost to date. The average labor 
 cost to apply one square of roofing and the 
 average number of squares a roofer would ap- 
 ply per 8-hour day is also given. On the back 
 of this card, figure 90, are given the separate 
 unit labor costs, the total number of hours re- 
 quired on the entire job, and time required for 
 a roofer to apply one square of either asphalt 
 shingles or slate roofing. 
 
 The cost of placing the various kinds of dead- 
 ening felts and papers over siib-.I. ors and under 
 finish wood floors should also Le given in square 
 feet or in squares containing 100 square feet 
 each. Under figure 91 we have an example of 
 
 »»mm<m **WIli ■WfH»_ LABOR OlSTmBUTION m^Mtf^JX:^ 
 
 o- "jLT^^" w^u^ APR 6 -1916 »^n^/CS- 
 
 OCCU^ATIOM 
 
 
 ^ 
 
 B M| 
 
 *^ 
 
 W^ 
 
 T 
 
 nmm 
 
 ■ATI 
 
 -7 
 
 
 7^ 
 
 1r- 
 
 
 ? 
 
 T 
 
 _^ 
 
 
 7^ 
 
 7o 
 
 ///■ 
 
 OO 
 
 
 
 
 
 >- 
 
 
 ...^ 
 
 
 a^ 
 
 ^ 
 
 
 <^<? 
 
 • 
 
 
 
 
 
 
 
 
 
 
 
 
 « 
 
 
 
 
 
 
 
 
 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 —A. 
 
 
 
 ^ 
 
 
 
 
 
 
 
 
 -Ai^ J^tJf^4(iUo¥^. 
 
 
 
 . 
 
 
 TM< r 
 
 ' 
 
 ^ 
 
 
 
 1/ 
 
 
 
 
 
 /*^Ko\ 
 
 
 ■.Hm. 
 
 »«••» 
 
 IMIOmi 
 
 
 m Mm. 
 
 Omi. 
 
 
 fiWtM. 
 
 ^fao' 
 
 Kfio 
 
 .op^x- 
 
 ^t,£o' 
 
 
 
 
 
 Tm* Wm* 
 
 </7ao' 
 
 /4Jo 
 
 .oo>x> 
 
 Ufo' 
 
 
 
 
 
 T«M 
 
 /Aoo- 
 
 JojAj 
 
 .oo>\^ 
 
 ■x,V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 mtmu. 
 
 
 
 
 
 
 \ 
 
 k 
 
 Fig. 91. Method of Keeping Costs on Placing 
 Deadening Quilt Under Finish Wood Floors. 
 
 l^l 
 
174 PRACTICAL COST KEEPING 
 
 I i 
 
 cost keeping on this class of work. The quanti- 
 ties are given in square feet, and the total pay 
 roll cost is also given. The unit labor costs are 
 given per square foot, with the average number 
 of square feet a man would lay per 8-hour day. 
 On the back of the card, figure 92, the separate 
 
 COST ANALYSIS RECOBO -n ^ /nn Sa CJ- \ 
 UNIT LABOR COSTS UNlT/5r3^^^ /6«7 ^/ A/^ | 
 
 
 1 
 
 2 
 
 9 
 
 * 
 
 S 
 
 
 
 7 
 
 8 
 
 PwrtM 
 
 7>% 
 
 
 
 
 
 
 
 
 TMa Wm« 
 
 >/ 
 
 
 
 
 
 
 
 
 TaMi 
 
 .^V 
 
 
 
 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 S 
 
 • 
 
 7 
 
 8 
 
 r»«« 
 
 y-y 
 
 
 
 
 
 
 
 
 TMWMk 
 
 » 
 
 
 
 
 
 
 
 
 T««l 
 
 W 
 
 
 
 
 
 
 
 
 LABOR HOURS PER UNIT MH^TirSrvrrt /OO Sf /^ | 
 
 
 1 
 
 a 
 
 » 
 
 4 
 
 9 
 
 e 
 
 7 
 
 8 
 
 r,^,,.^ 
 
 ^A^rf 
 
 
 
 
 
 
 
 
 TM* WMk 
 
 ^A'rJ 
 
 
 
 
 
 
 
 
 T««M 
 
 tiA^rJ 
 
 
 
 
 
 
 
 
 fmrnm « M "M* % »— «■ — — *^ J 
 
 Fig. 92. Analyzed Costs on Placing: Deadening Quilt. 
 
 unit costs are given, the total number of hours 
 required to complete the job, and the length of 
 time required to place 100 square feet of felt. 
 
 CHAPTER XV 
 
 I 
 
 INTERIOR MARBLE, SLATE, AND 
 SCAGLIOLA WORK 
 
 The labor cost on setting marble of the various 
 kinds are usually kept by the lineal or super- 
 ficial foot of material placed. 
 
 Marble base, wainscot rails, wall panels, and 
 other work under one foot in width is usually 
 kept by the lineal foot, while toilet backs, wains- 
 coting, etc., are usually kept by the superficial 
 foot. 
 
 When keeping costs on placing marble wains- 
 cot, etc., always give the height of same, as it is 
 almost as difficult to place a slab three feet high 
 as one five feet high ; therefore the heights should 
 be given for comparisons. 
 
 In keeping costs on setting marble stair 
 treads and risers always give the dimensions 
 where possible ; also give the length of same, be- 
 cause in this class of work it is as difficult to 
 set a tread two feet long as one four feet long. 
 
 Under figure 93 examples of cost keeping on 
 marble base and wainscot are given; the quan- 
 
 175 
 
176 PRACTICAL COST KEEPING 
 
 tities on the former are given in lineal feet and 
 on the latter in superficial feet. The total pay 
 roll costs are given in both instances, and the 
 
 
 PrukR. 
 
 LABOR 
 
 OlSTRIBUTrON 
 
 
 
 Fig. 93. Distribution and Costs on Setting Marble 
 Base and Wainscot. 
 
 average labor costs per lineal foot and per 
 superficial foot of material placed are noted 
 under each item. The average number of feet 
 a man will place per 8-hour day is also given. 
 On the back of the card, figure 94, are given 
 the separate unit costs which go to make up the 
 total units as given on the front of the card. 
 The total number of hours worked by each 
 class of labor is also given, as well as the num- 
 
 MARBLE AND SCAGLIOLA 111 
 
 ber of hours required by each class of labor to 
 handle and set either 100 lineal or superficial 
 feet of base or wainscoting. 
 
 Fig. 94. Analyzed Costs on Setting Marble Base and 
 
 Wainscot. 
 
 Marble floor slabs, thresholds, plinths, and 
 other special work should be kept by the piece 
 wherever possible. 
 
 The cost on laying and finishing marble tile 
 floors are kept by the square foot of area cov- 
 ered. In work of this kind always state the size 
 of the tile used. 
 
 Figure 95 is an illustration of cost keeping on 
 laying and smoothing marble floors. The size of 
 
178 PRACTICAL COST KEEPING 
 
 MARBLE AND 8CAGLI0LA 179 
 
 the tile are given; likewise the area completed 
 in square feet, and the total pay roll cost of 
 same. The average labor cost per square foot 
 
 
 LABOR DISTRIBUTION 
 
 OOCUMTION 
 
 07 ^a^TTZ^ 
 
 //€//><rf 
 
 (gJ- ^' 
 
 
 oSEiL 
 
 /i^^ 
 
 -"^ .cm frti\'k(a(*/CSlL 
 
 TM> WMk 
 
 .£ix^ 
 
 //So' 
 
 fflAl 
 
 I 
 
 z 
 
 •K"- 
 
 Tt.eo 
 
 Mi 
 
 ,/2-?V 
 
 ? 
 
 di^a^ 
 
 APR6-I9W ^^^/CfS- 
 
 7^ 
 
 li^Ck. 
 
 7^7Z 
 
 m 
 
 t 
 
 i 
 
 s 
 
 ^yL 
 
 ^SL 
 
 JUL 
 
 2Z 
 
 
 ±^ik 
 
 JA 
 
 21.% 
 
 /x 
 
 ^ 
 
 •ea 
 
 wr^M-rrrT/ frrji"^^ ws^^j^r- 
 
 »»•»»■.» e»» 
 
 /^ 
 
 D^ 
 
 llSl 
 
 J^/jrfJ ./>^\/y^'''\//ya^'\ yfo 
 
 I ttw ir ri 
 
 f-' \l7t 
 
 S^ 
 
 .^fitfy; So 
 
 
 3<t»o 
 
 LAfl. 
 
 .AL 
 
 1^ 
 
 J3 
 
 li^ 
 
 i^i^ 
 
 /tf* 
 
 Fis. 95. Cost Keeping as Applied to Laying Marble 
 
 Floors. 
 
 of floor and the number of square feet a man 
 will complete per 8-hour day is also given. On 
 the back of this card, figure 96, are given the 
 separate units which make up the total as given 
 on the front of the card. The total number of 
 hours worked by all classes of workmen and 
 the number of hours required by the various 
 tradesmen to complete 100 square feet of fin- 
 ished work are also given. 
 
 The costs on structural slate work should be 
 given in the same manner as all classes of 
 marble work. 
 
 The costs on scagliola work are divided into 
 two classes, viz., the shop work, which in- 
 cludes all modeling and making of the various 
 
 \TSS^ "Piir 3ouo/* /iot' 
 
 UNIT LABOW COSTS 
 
 COST ANALYSIS RECORD 
 
 TM* WmIi 
 
 T.M 
 
 :^ 
 
 JOL. 
 
 .Of\ 
 
 J^sh 
 
 Ti^ 
 
 O'f 
 
 ,Q> 
 
 _£2:- 
 
 J^iL. 
 
 5^ 
 
 
 01 fj 
 
 is_ 
 
 
 .JUL 
 
 JBl. 
 
 ■O/** 
 
 .Of 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 TMiWM* 
 
 .^SL 
 
 M- 
 
 /33 
 
 :# 
 
 /-y.^ 
 
 _2£. 
 
 .Ji- 
 
 J^ 
 
 fe- 
 
 ji^ 
 
 7^ // 
 
 M. 
 
 ML 
 
 J^ 
 
 2^ 
 
 LABOR HOURS PE R UNIT 
 9 
 
 TM. WMk 
 
 TaM 
 
 
 XiJ^ 
 
 X^kJfa. 
 
 UioL 
 
 7^/^ 
 
 /-l^U^^ft 
 
 
 ]/ ^^ 
 
 •3t/t»g 
 
 //»»a 
 
 UNIT;», :?^^^ /t,o 
 
 'U. 
 
 >M^ 
 
 
 UioL 
 
 Z ^/^ 
 
 2ii/^rs 
 
 ■I ••»• •» *-^ •■ ' 
 
 Fig. 96. Method of Analyzing Labor Costs on Laying 
 
 Marble Floors. 
 
 classes of scagliola ready for the setter on the 
 job, and the labor cost of setting, which will 
 take about the same headings and classifications 
 as interior marble work. On all columns give 
 the diameter, and state whether plain or fluted; 
 also give the height of same, so that the entire 
 contents may be arrived at in square feet. On 
 plain work under one foot in width the meas- 
 urements should be given by the lineal foot, and 
 in work over one foot in width the measurement 
 should be given in superficial feet. 
 
 
nil! 
 
 180 PRACTICAL COST KEEPING 
 
 Ccatnl ItepittI 
 
 OCCUMTION 
 
 (ft) ^S^o /T,^.,^^ 
 
 Pruk R. Walker Coapav .^ 
 
 LABOR DISTRIBUTION a^^ »^ //(o 
 
 w^t^ APR6-19T6 i^ ^/^tfT 
 
 S 
 
 f(<gfj Or/?gpa 
 
 • : ^*<^trtl 
 
 T^ . ^/MTkttfs 
 
 /C 
 
 Z 
 
 Z 
 
 r.\.x\^-^ 
 
 /^ 
 
 3[ 
 
 ^ 
 
 Z^ 
 
 /&. 
 
 ^ 
 
 ^ 
 
 /4 
 
 /4 
 
 /& 
 
 7(7 
 
 Z4. 
 
 
 2Z 
 
 S 
 
 iii 
 
 ^ 
 
 ^ 
 
 -i2^e£ 
 
 :2^ 
 
 .2j, 
 
 &A 
 
 aa 
 
 Fig. 97. Keeping Costs on Scagrliola Work. 
 
 Figure 97 gives an illustration of cost keep- 
 ing as applied to scagliola work. The quantities 
 of work manufactured and set are given in 
 
 COST A»<ALVSIS RECXWD — 73 ^ ^ ^ 1 
 
 UNIT LABOR COSTS UNIT /gr ^tf^rt /^of \ 
 
 
 .(^> 
 
 2 
 
 3 
 
 4 
 
 '^ 
 
 
 
 7 
 
 e 
 
 Pwiom 
 
 -KT 
 
 
 
 
 Vi? 
 
 ./)4^ 
 
 
 
 TkM Wm« 
 
 -^r 
 
 
 
 
 -// 
 
 W 
 
 
 
 TcM 
 
 >;^7* 
 
 
 
 
 ./4^ 
 
 .ci 
 
 
 
 TOTAL LABOR HOURS (tNIT | 
 
 
 1 
 
 2 
 
 9 
 
 4 
 
 9 • 
 
 7 
 
 • 
 
 P.MM 
 
 ^¥ 
 
 
 
 
 7:^ /j?^ 
 
 
 
 Tki* WMk 
 
 /-p 
 
 
 
 
 /f? /o 
 
 
 
 TcM 
 
 vrv 
 
 
 
 
 /<?V ^J4^ 
 
 
 
 la6or hours per UNIT unit!^ /oo Sf. /='&. 1 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 s 
 
 e 
 
 7 
 
 • 
 
 *t*t\%<m 
 
 rryf',* 
 
 
 
 
 2ry//-J 
 
 ///^ 
 
 
 
 THiaWMk 
 
 fs^rs 
 
 
 
 
 -kS-Z/rs 
 
 •xs/Mj 
 
 
 
 Tsui 
 
 r4//ri 
 
 
 
 
 To /rns 
 
 >s^>//^ 
 
 
 
 '•~ >•• Cwinw iiw •» >««t a. «««» ie»«* 1 
 
 Figr. 98. Analyzed Costs on Scagliola Work. 
 
 MARBLE AND SCAGLIOLA 181 
 
 lineal or superficial feet, together with the total 
 pay roll cost on same. The unit labor costs are 
 given per square foot of material manufactured 
 or set, and the average number of feet of com- 
 pleted work a man will average per 8-hour day. 
 On the back of the card, figure 98, the separate 
 units which enter into the total units are given, 
 the total labor hours required on the job up to 
 the present time and the hours required by each 
 class of labor to manufacture and set 100 square 
 feet of scagliola. 
 
CHAPTER XVI 
 
 # 
 
 TILE AND MOSAIC WORK, TERRAZZO, 
 
 ETC. 
 
 To keep accurate costs on the various kinds of 
 tile and mosaic floors it is absolutely essential 
 that the different classes of work be classified 
 for the time-keeper or foreman. 
 
 The labor cost on placing all rough concrete 
 fill which goes under the tile floors should be 
 kept separately from the cost of laying the 
 floors. Give the number of square feet of fill 
 placed, the average thickness of same, and the 
 class of work, whether in a large area or in small 
 vestibules, bath rooms, etc. Give the area in 
 square feet and the number of rooms com- 
 pleted to date. 
 
 The labor cost on laying the various kinds of 
 tile floors will vary considerably with the kind 
 of tile being used. All classes of tile floors which 
 come to the job mounted on paper or in sheets 
 should be kept under one classification, as they 
 are much easier and faster laid than the tile 
 which are unmounted. 
 
 182 
 
 TILE AND MOSAIC WORK 183 
 
 An illustration of this method is given under 
 figure 99, which gives the separate time required 
 in placing the rough concrete floor fill and the 
 
 •ta rnm, 
 
 fc»»w — plW i^BOR DISTRIBUTION 
 
 2!iZIL 
 
 W1 
 
 Fls. 99. Keeping Costs on Laying Tile Floors. 
 
 time required placing the tile floors. The class 
 of floors being laid is also noted. AU quantities 
 are given in square feet, together with the total 
 pay roll costs to the present time. The average 
 unit labor cost per square foot of floor and the 
 number of square feet of completed work a set- 
 ter will average per 8-hour day is also given. 
 On the back of the card, figure 100, are given 
 the separate unit labor costs which make up the 
 total unit cost as given on the front of the card. 
 The total number of hours worked on the en- 
 
184 PRACTICAL COST KEEPING 
 
 TILE AND MOSAIC WORK 185 
 
 I 
 
 $ 
 
 tire job and the time in hours required by setters 
 and helpers to handle and place 100 square feet 
 of floor tile are also given. 
 
 UNIT LABOR COSTS 
 
 COST ANALYSIS RECORD 
 
 TM« Wn« 
 
 ToKI 
 
 'M 
 
 OiS 
 
 ..QOf.. 
 
 .gsT 
 
 OfC 
 
 oj^ 
 
 UNIT 
 
 m. 
 
 /-tr Sfvor* ^ao * 
 
 !(U. 
 
 .Jil. 
 
 TOTAL LABOR HOURS 
 
 
 .or 
 
 .o4t 
 
 TkK Wm« 
 
 TotM 
 
 UNIT 
 
 -g^/ 
 
 >o 
 
 n- 
 
 ■^o 
 
 6o 
 
 'Ic 
 
 .^l. 
 
 ai^ 
 
 MO_ 
 
 LABOR HOURS PER UNIT 
 
 UNIT 
 
 nz: 
 
 -/-^ 
 
 Tk<« WMk 
 
 T«MI 
 
 ^ 
 
 J^/fn 
 
 fi/^rs 
 
 /'6//rxs 
 
 zoMa. 
 
 3^it 
 
 'ns 
 
 ^//rs 
 
 I ta» •« 
 
 YO 
 
 
 /O^/^/a 
 
 A^/ 
 
 i>tf 
 
 l/<>^r>y 
 
 yo/frs 
 
 ^ 
 
 :/^ 
 
 C i» i p H «i iti< ■( r>wik *. »•*« 
 
 i*bi 
 
 Pig. 100. Method of Analyzing: Costs on Laying Tile 
 
 Floors. 
 
 The labor cost on setting all unmounted floor 
 tiles, such as 2 or 3-inch squares or hexagons, 
 and quarry or other tile, from 4x4 inches to 
 12x12 inches, should be kept separately, and in 
 each instance the size and kind of tile should 
 be given, as it is only by classifying the work 
 that the costs derived from same will be of 
 value. The cost of placing the concrete sub- 
 floor or fill should be kept separately, as previ- 
 ously stated. 
 
 An example of work of this kind is given 
 
 under figure 101, where the floor is composed 
 of 2-inch hexagon tile, unmounted. Separate 
 time is kept on placing the concrete ''under fill'* 
 
 Fig. 101. Distribution and Costs on Laying Floor Tile. 
 
 and on the tile floors. The quantities are given 
 in square feet, and the total pay roll costs are 
 given in each instance. The average cost per 
 square foot of floor and the average number of 
 square feet of floor a man would complete per 
 8-hour day are given. On the back of this card, 
 figure 102, are given the separate units making 
 up the total unit as given on the front of the 
 card. The total number of hours worked by 
 setters and helpers and the time required by 
 each to place 100 square feet of fill and floor tile 
 are also given. 
 
186 PRACTICAL COST KEEPING 
 
 COST ANALYSIS RECORD -Z> r. >. ilL.^ 1 
 UNIT LABOR COSTS ONIT/P^«>f«^^^ A*>T- | 
 
 
 '^ 
 
 2 
 
 3 
 
 4 
 
 l^/' 
 
 • 
 
 1 
 
 • 
 
 PMirtM 
 
 ./ao^ 
 
 0/*^ 
 
 
 
 ^f 
 
 ..<?Ai 
 
 
 
 nut wm* 
 
 aoS 
 
 .0\> 
 
 
 
 j6^ 
 
 .^r 
 
 
 
 T.M 
 
 .007 
 
 ■ Of^ 
 
 
 
 . /o „ 
 
 .A 
 
 
 
 TOTAL LABOR HOURS- 
 
 
 umr 1 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 e 
 
 7 
 
 % 
 
 »WiNM 
 
 V 
 
 // 
 
 
 
 /r/ 
 
 /O 
 
 
 
 TMtWM* 
 
 /4 
 
 (5^. 
 
 
 
 MT 
 
 Mi 
 
 
 
 Tmh 
 
 ><? 
 
 rV 
 
 
 
 />^ 
 
 rP 
 
 
 
 LABOR HOui^S PER UNIT 
 
 
 UNIT/ 
 
 9/- /<?^ Sfu^r* /5»f! 1 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 • 
 
 • 
 
 7 
 
 % 
 
 f„^>mm 
 
 ^>(-^ 
 
 J^//V 
 
 
 
 /2X<^ 
 
 4^^ 
 
 
 
 TM* WMk 
 
 ^l^Aj 
 
 >a><'>^ 
 
 
 
 Mm 
 
 fi^//rJ 
 
 
 
 ...t- 
 
 //«^ 
 
 Ji5J^« 
 
 
 
 /A/»a 
 
 fUf/rJ 
 
 
 
 
 • %»w« 1.1 
 
 
 Figr. 102. Analyzed Costs on Layiner Floor Tile, 
 
 The labor cost of setting wall tile should be 
 kept separately, as this cost is much different 
 than the various kinds of floor tile. 
 
 The cost of setting tile base should be kept 
 separately from the wall tile, as the labor re- 
 quired in laying out the work, squaring the 
 comers, etc., requires more time than laying 
 a foot of tile on the walls after it has been laid 
 out. Always state the size of the base, whether 
 1, 2, 4 or 6 inches high. The quantities should 
 be given in lineal feet of base set. After the 
 wall tile have been set, separate time should be 
 kept on the cost of placing the tile cap. These 
 quantities should also be given in lineal feet. 
 
 The cost on setting the various kinds of wall 
 
 TILE AND MOSAIC WOBK 187 
 
 tile should be kept separately, and the quan- 
 tities should be given by the number of square 
 feet of tile set in place. Always state the size 
 of the tile, whether 2x6 inches, 3x6 inches, or 
 6x6 inches, and whether laid with straight or 
 broken joints. 
 
 Fig. 103. Keeping Costs on Setting Tile Base and 
 
 Waftiscoting. 
 
 Figure 103 furnishes an illustration of cost 
 keeping on tile base and wainscoting. The 
 quantities of base and wainscoting are given in 
 lineal and superficial feet, respectively, to- 
 gether with the total pay roll cost on same and 
 the average labor cost per lineal foot of base 
 and per superficial foot of wall tile, respectively. 
 The average quantity of work a setter will per- 
 
188 PRACTICAL COST KEEPING 
 
 TILE AND MOSAIC WORK 189 
 
 COST ANALYSIS RECORD (V ^^'' ^^«^ /«^7 — 
 JNIT LABOR COS TS uSn<k^/i^ Sf<^^ ^*f^ 
 
 TMlW^k 
 
 tturn 
 
 -/A. 
 
 ^ Cff^yf . 
 
 .fff^iffT^ol 
 
 Jt 
 
 TOTAL LABOR HOURS 
 
 \^ 
 
 
 ^//*¥ I .<?/»«< 
 
 TIMI WM* 
 
 TotM 
 
 .22. 
 
 ..4^iL 
 
 J^ 
 
 UNIT 
 
 _^ 
 
 ..i^ 
 
 .^-ii 
 
 LABOR HOURS PER UNIT 
 
 J^ ^ 
 
 jLL 
 
 J2L 
 
 JL 
 
 j>i 
 
 T»« W.«» 
 
 TatM 
 
 UNI 
 
 (Ifhifr 
 
 '2K//r-J 
 
 2ii4^ 
 
 //^ /fm . 
 
 nKHrs. 
 
 JU^nL. 
 
 I^SE^^^^^S 
 
 /(,//rt 
 
 /St,Hrt 
 
 UsUia_ 
 
 ^J^CL 
 
 ^^ik^a. 
 
 VSiMm 
 
 Pigr. 104. 
 
 Analysed Costs on Tile Base and 
 Walnscotingr. 
 
 form per 8-hour day is also given. On the back 
 of this card, figure 104, are given the separate 
 unit costs which make up the total units given 
 on the other side of the card and the total 
 number of hours worked by setters and helpers 
 to complete the work. In the lower columns are 
 given the number of hours required by both 
 setters and helpers to place 100 lineal feet of 
 base and 100 square feet of wall tile. 
 
 Figure 105 furnishes an illustration of cost 
 keeping on laying cork tile floors. The costs 
 are given in square feet, together with the size 
 of the tile and the total pay roll cost of same 
 to date. The labor cost per square foot of tile 
 
 ••Wx 
 
 
 Praak R. Walker C*M»aar 
 
 LABOR DISTRIBUTION 
 
 .^ «^ 
 
 OCCO»«T»#l 
 
 I (^t r^tJnr 
 
 
 TM> Wm* 
 
 ,£j£^ 
 
 ^. 
 
 ,**' 
 
 ^a£ei 
 
 1. 
 
 JS^uta. 
 
 3S.»o 
 
 ^ 
 
 eg 
 
 ^A-^« 
 
 >»*»M»w> 0»I 
 
 _£i. 
 
 J^ 
 
 .jiJL 
 
 T 
 
 z 
 
 /ff'/"' 
 
 /dt/'*' 
 
 /fi^"' 
 
 W 
 
 z 
 
 T 
 
 w. 
 
 ^ 
 
 23 
 
 
 SS. 
 
 BO. 
 
 oo 
 
 wy* "t 
 
 |M«ttaM*.i 
 
 Fig. 105. Keeping Labor Costs on Laying Cork Tile 
 
 Floors. 
 
 and the average number of square feet a man 
 would place per 8-hour day is given. On the 
 
 COST ANALYSIS RECORD -o c. CL -t- 
 . .MT 1 AROR COSTS UNIT 7f ^ JqoQr* /^o -t 
 
 
 t 
 
 a 
 
 3 
 
 4 
 
 S 
 
 6 
 
 7 
 
 • 
 
 »<».im 
 
 oi 
 
 
 
 
 
 
 
 
 Tl« WMk 
 
 oi 
 
 
 
 
 
 
 
 
 T«M 
 
 oL 
 
 
 
 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 t 
 
 i 
 
 4 
 
 5 
 
 « 
 
 7 
 
 • 
 
 Pmmi 
 
 x4> 
 
 
 
 
 
 
 
 
 ThM WMk 
 
 A/'V 
 
 
 
 
 
 
 
 
 TaiM 
 
 "U 
 
 
 
 
 
 
 
 
 LABOR HOURS PER UNrr UNIT 7?r /OO S99^nt /•*»* j 
 
 
 \ 
 
 » 
 
 » 
 
 4 
 
 » 
 
 e 
 
 7 
 
 • 
 
 P^^,^ 
 
 T%Jfn 
 
 
 
 
 
 
 
 
 TM( wm« 
 
 ■riL //n 
 
 
 
 
 
 
 
 
 T«IM 
 
 
 
 
 
 
 
 
 
 r, - — Dm till ww»N— •.m0m> t*^ | 
 
 Fig. 106. Analysed Labor Costs on Laying Cork Tile 
 
 Floors. 
 
190 PRACTICAL COST KEEPING 
 
 back of the card, figure 106, the separate unit 
 costs are given and the total number of hours 
 worked by the mechanics; also the number of 
 hours required to place 100 square feet of floor 
 tile. 
 
 In keeping time on terrazzo work, separate 
 costs should be kept on the men placing the ter- 
 razzo fill and troweling same and the cost of 
 rubbing and polishing. The costs on base should 
 be kept separately from the floor and the quan- 
 tities should be given in lineal feet of base and 
 square feet of floor. 
 
 Catni Btspitil 
 W7^. 4-' 
 
 Vfwlk R. Walker Conpaar 
 LABOR DISTRIBUTION 
 
 J/ 
 
 ««■» u^ APR (j - US tm **. /C ^~ 
 
 OCCUMTION 
 
 i 
 
 ^ 
 
 Jl 
 
 f 
 
 # 
 
 « ^ Tmrrmia /hr^r^ 
 
 llt.± 
 
 /v 
 
 ik. 
 
 w. 
 
 ^ 
 
 a££Lfi 
 
 (C^ TSff^-e^^. /y^A^s 
 
 Ji'^ra 
 
 2sLLtL 
 
 M. 
 
 2:5 
 
 JL 
 
 7k. 
 
 i 
 
 ZE 
 
 (Sl^ 
 
 %. 
 
 "^tSL 
 
 ^jiesi 
 
 YfM^nTw^wm 
 
 xmtftmmmm 
 
 '**-*'*" 
 
 mm 
 
 f££CMA. 
 
 J*fa 
 
 JLOXL 
 
 JLUL 
 
 JL. 
 
 JSlL 
 
 232L 
 
 ff.aa 
 
 t 
 
 M^^ 
 
 ^ 
 
 TIM. 
 
 SliL 
 
 Ji^^ 
 
 'filJa 
 
 ;fL&i 
 
 -21 
 
 3i' 
 
 ^11^ 
 
 Mp. 
 
 »> 
 
 h££- 
 
 LiX 
 
 :2s: 
 
 /gy sa 
 
 .^ 
 
 TSEL 
 
 ni« it *tm %. \ 
 
 FifiT. 107. Keepini? Costs on Installingr Terraszo Floors 
 
 and Base. 
 
 Figure 107 shows the method used in keeping 
 cost on installing both terrazzo floor and base. 
 
 TILE AND MOSAIC WORK 191 
 
 The costs of the base are given in lineal feet 
 and the floor in square feet. On the back of 
 the card, figure 108, the separate unit costs 
 are given which enter into the total units as 
 given on the front of the card. The total hours 
 
 UNIT LABOR COSTS 
 
 COST ANALYSIS RECORD (a J Pf ^»€»' ro»-^ 
 
 TkK WMk 
 
 Tmm 
 
 JJL 
 
 Jf 
 
 ML 
 
 ^ 
 
 
 /iX<^ 
 
 Jll^ 
 
 '^/^ 
 
 ■^/V 
 
 .J^ 
 
 M^ 
 
 .e>7i^ 
 
 TOTAL LABOR HOURS 
 
 UNIT 
 
 TMt WMk 
 
 Tmh 
 
 ML 
 
 ILSL 
 
 TL 
 
 LABOR HOURS PER UNIT 
 
 >o 
 
 > f/^ 
 
 Tw.w.^ IS'^^Mra 
 
 1^ b^/t»a 
 
 60 /OO 
 
 \ZJ») >^/oo l^es/ 
 
 likMs. 
 
 QMa. 
 
 M^ 
 
 ff/fn 
 
 
 
 ■ wnifrtM* k.< 
 
 Fig. 108. Analysed Labor Costs on Terrazzo Floors 
 
 and Base. 
 
 as worked by all classes of mechanics and help- 
 ers and the number of hours required by the 
 various tradesmen to install 100 lineal feet of 
 base and 100 square feet of terrazzo floor are 
 given. 
 
 On tile mantels, fire places, and hearths the 
 costs should not only be kept by the square 
 foot, but also the quantity of each class of work 
 
-V 
 
 
 192 PRACTICAL COST KEEPING 
 
 necessary to complete each mantle or hearth. 
 The quantities should be given in square feet 
 of tile laid, the wall tile and the floor or hearth 
 tile being kept separately. Also give the num- 
 ber of hearths or mantel fronts a setter will 
 average per 8-hour day. 
 
 ■ ^y** LABOR DMTma 
 
 OCCU^ATIOM 
 
 /^/ 77/* ^^Ttna. 
 
 ZSm^ZHL 
 
 :ziz 
 
 - . f^/ A 
 
 < <• 
 
 Tkl* WMk 
 
 Tmm 
 
 y/o* 
 
 2^i 
 
 »' 
 
 JUJl 
 
 LABOR OlSTRIBUnOH 
 
 APR 
 
 r 
 
 X 
 
 
 vi- f,h Sm^ 
 
 i££xto. 
 
 7P^ 
 
 
 T' 
 
 ill 
 
 
 .2^ 
 
 z 
 
 z 
 
 T 
 
 :s£i 
 
 J ? " ? ' _ y 
 
 
 i 
 
 & 
 
 S 
 
 ^ 
 
 ^^^±Jhtid^f^^kL^T^Z. 
 
 ^ 
 
 231 
 
 .^12 20, 
 
 £=S 
 
 Fiff. 109. Keeping Costa on Tile Mantels and Hearths. 
 
 Under figure 109 we have an illustration of 
 cost keeping on work of this kind. The total 
 quantity of work in place is given in square 
 feet and the number of square feet contained in 
 each hearth. The total pay roll costs and the 
 average labor cost per square foot of tile are 
 given. The number of square feet of tile and 
 the number of completed hearths a setter will 
 
 TILE AND MOSAIC WORK 193 
 
 average per 8-hour day are also given. On the 
 back of this card, figure 110, the separate units 
 
 COST ANALYSIS "ECORO -^ S^</9r9 /oot 
 , ,.^rr , AAAR rr«T«i UNIT r^r -r^^^ ' , _ 
 
 
 1 
 
 2 
 
 3 4 
 
 5 
 
 8 
 
 ' • -1 
 
 Prw^t^m 
 
 /rf 
 
 tiJ 
 
 
 
 
 
 
 
 Tk* WMk 
 
 .13 l^^\ 
 
 
 
 
 
 
 
 Tam 
 
 /a 
 
 ng 
 
 
 
 
 
 
 
 
 
 
 1 
 
 a 
 
 3 
 
 4 
 
 S 
 
 8 
 
 7 
 
 1 
 
 ri.ti— 
 
 »* 
 
 f^ 
 
 
 
 
 
 
 
 TtM* WMk 
 
 MtA 
 
 /^a 
 
 
 
 
 
 
 
 TalM 
 
 LL 
 
 Co 
 
 
 
 
 
 
 
 l^nnR HOURS PER UNIT UNIT^,- ^^po ^ ^^ 
 
 \ 
 
 2 
 
 3 
 
 a 
 
 S 
 
 6 
 
 7 
 
 8 
 
 r>.««M ''*'* -^— 
 
 idL/f^ 
 
 
 
 
 
 
 
 
 ypijj^^^/rJLu^ 
 
 
 
 
 
 
 
 T...I 
 
 vfit-A/t-n 
 
 /i^//rs 
 
 
 
 
 
 
 
 „^ ^ >m i»i •*• % »••* •• "*» "~' 1 
 
 Fig. 110. Method of Analy«ingr Labor Costs on Tile 
 Mantels and Hearths. 
 
 are given which make up the total units as 
 given on the front of the card and the total 
 number of hours required to complete the work. 
 The number of hours required by each class of 
 labor to complete 100 square feet of tile or 11 
 hearths is given. 
 
CHAPTER XVII 
 
 GLASS AND GLAZING 
 
 Separate costs should be kept on glazing or- 
 dinary window and plate glass. The average 
 size of the lights should be arrived at and nota- 
 tion should be made whether same are glazed 
 with putty or wood stops. Costs should also be 
 kept on special glass, such as mirrors, plates, 
 etc., that are set in iron, elevator or other door 
 frames. In glazing leaded and art glass give 
 the average size, state whether plain window or 
 
 Cealral Bospttal ^'^^ "• ^^^' 
 
 ^ ^ LABOR OISTRIBUTION 
 
 '0^/' W5-I-M, APR < • W16 »^n^/CxS- 
 
 OCCUMTION 
 
 iJ &/4 
 
 'AZiMOi. 
 
 -(d ^/» T 
 
 /Must. 
 
 Tmm 
 
 ]SZZSdE^ 
 
 ^ 
 
 n 
 
 
 i 
 
 lb. 
 
 T. 
 
 Ik 
 
 T 
 
 7Z 
 
 8 
 
 inz 
 
 z 
 
 snsn. 
 
 ^ 
 
 ^JM^Jt^. 
 
 
 ^ 
 
 1UZ 
 
 'JS.Sa 
 
 
 .^gT^L 
 
 @s 
 
 
 :^ 
 
 F\g. 111. Distribution and Labor Costs on Glazing 
 Plate and Window Olass. 
 
 194 
 
 GLASS AND GLAZING 
 
 195 
 
 plate glass, and mention the number of lights 
 placed per 8-hour day. 
 
 Under figure 111 are given the methods of 
 keeping costs of glazing ordinary window or 
 plate glass set in either putty or with wood stops. 
 The quantities are given by the number of 
 lights set and the average size of same. The 
 total pay roll cost to date, with the average unit 
 cost per light and the number of lights a glazier 
 will average per 8-hour day are also given. On 
 
 r" COST ANALYSIS RECORD -n / '^.u. 
 
 UNIT LABOR rA^iTS UNIT /^r ^/^^t. 
 
 
 w 
 
 2 
 
 3 
 
 4 
 
 r^; 
 
 6 
 
 7 
 
 8 
 
 ^^^_,^^ 
 
 .03g 
 
 
 
 
 ,<if,i 
 
 
 
 
 
 031 
 
 
 
 
 .Oi^t 
 
 
 
 
 T«ui 
 
 /)39 
 
 
 
 
 MA' 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 6 
 
 7 
 
 e 
 
 f ■>! !•»• 
 
 ^"7 
 
 
 
 
 ^3 
 
 
 
 
 TMt WMk 
 
 ~u 
 
 
 
 
 UiA 
 
 
 
 
 T««< 
 
 i-^T 
 
 
 
 
 U 
 
 
 
 
 LABOR HOURS PER UNIT UNIT T'^r /OO ^^htA j 
 
 
 H6) 
 
 2 
 
 3 
 
 4 
 
 60 
 
 e 
 
 7 
 
 6 
 
 *,^.sm» 
 
 S^//r* 
 
 
 
 \aJLjv^ 
 
 
 
 
 Ttu* WW* 
 
 'i^/¥ra 
 
 
 
 
 fA>^ 
 
 
 
 
 T«ul 
 
 5K//J-J 
 
 
 
 
 fK/fr^ 
 
 
 
 
 g,^^ f^ #M1^iM 1tVi% NM* fc W^i«» 1 
 
 Fig. 112. Analysed Labor Costs on Glazing Window 
 
 Glass. 
 
 the back of the card, figure 112, are given the 
 unit costs per light, the total hours glaziers' 
 time required to complete the work, and the 
 
ili 
 
 li 
 
 196 PRACTICAL COST KEEPING 
 
 number of hours it required for one man to 
 glaze 100 lights of glass. 
 
 Glazing of steel sash is usually accomplished 
 with metal clips and litharge putty; therefore 
 special costs should be kept on work of this 
 nature by giving the kind of glass and the aver- 
 age size of the lights. 
 
 An illustration of cost keeping on work of 
 this character is given under figure 113, which 
 
 ^'"T''^ ^. LABOR DtSTRieuTlON 
 
 -s^asz: 
 
 W*M ti 
 
 APR 6 -1916 ^^/CyS- 
 
 Flff. 118. Distribution and CosU on Glaaing Steel 
 
 Sash. 
 
 gives the total number of lights glazed and the 
 total pay roll cost of same. The unit costs per 
 light of glass and the average number a glazier 
 will set per 8-hour day are also given. On the 
 back of the card, figure 114, the separate unit 
 
 \ 
 
 GLASS AND GLAZING 
 
 197 
 
 costs are given and the total number of labor 
 hours worked up to the present time. The hours 
 required to place 100 lights of glass of the 
 various kinds are also given in the lower col- 
 umns. 
 
 COST ANALYSIS RECORD -n / 'j.^ 
 ..M.TIAIIOR COSTS UNIT rif ^9^11 
 
 • 
 
 voy 
 
 a 
 
 S 
 
 4 
 
 «^/ 
 
 e 
 
 7 
 
 • 
 
 t^%\^%m 
 
 ?< 
 
 
 
 
 y^V 
 
 
 
 
 T^te W««k 
 
 9J& 
 
 
 
 
 /i?& 
 
 
 
 
 
 %a 
 
 
 
 
 //*- 
 
 
 
 
 TOTAL LABOR MOORS UNIT | 
 
 
 1 
 
 2 
 
 9 
 
 4 
 
 ft 
 
 e 
 
 7 
 
 s 
 
 ^ . . 
 
 X/a/ 
 
 
 
 
 W 
 
 
 
 
 TM»WM> 
 
 3L. 
 
 
 
 
 i(9 
 
 
 
 
 Tf"> 
 
 Vn 
 
 
 
 
 f^Tr 
 
 
 
 
 LABOR HOURS PER UMIT OMIT | 
 
 
 Vol) 
 
 k 
 
 3 
 
 « 
 
 YV 
 
 B 
 
 7 
 
 « 
 
 ^^^_^ 
 
 &W 
 
 
 
 t7%'^f^ 
 
 
 
 
 ThaWOTk 
 
 aiLSa. 
 
 
 
 
 (f%f^4 
 
 
 
 
 
 MAm^ 
 
 
 
 
 /L/^n, 
 
 
 
 
 a^^ Mi U «w» i» t—t^ > »i*» *~* 1 
 
 I'ig. 114. Method of Analyzing Labor Costs on Glazing 
 
 Steel Sash. 
 
FAINTING AND VARNISHING 199 
 
 CHAPTER XVIII 
 
 PAINTING, VARNISHING, AND PAPER 
 
 HANGING 
 
 Nearly all classes of painting are measnred 
 by the square containing 100 square feet, and 
 inasmuch as the estimates are prepared on this 
 basis, it is advisable to keep the costs the same 
 way. 
 
 Separate time should be kept on the different 
 kinds of exterior and interior work, stating 
 whether painting is being done on wood, brick 
 or cement walls, ceilings or roofs. When the 
 quantities are given by the square, keep separate 
 time for applying the priming coat, as it will 
 usually require a little more time to apply the 
 primer coat than any of those following. 
 
 Separate time should also be kept on all classes 
 of interior finish, such as wood work, trim, 
 staining, filling, shellacing, varnishing and wax- 
 ing floors, and the costs in each instance should 
 be given by the square containing 100 square 
 feet. 
 
 On all classes of painting on interior plas- 
 tered walls the time required on each coat should 
 
 198 
 
 average about the same, with the exception of 
 stippling, which should be kept separately. 
 
 In keeping costs on all classes of painting no 
 allowances are to be made for openings. All 
 measurements are taken full; therefore costs 
 should be kept accordingly. Under figure 115 
 
 
 Prank R. Walker Coa»My 
 
 LABOR DISTRIBUTION 
 
 APR 6 -1916 M»f., /6fS~ 
 
 OCCWMkTION 
 
 OJ/ /^i^/-grJ 
 
 a 
 
 ZtZzm^St 
 
 CJU 
 
 •*»•» 
 
 Tt<> W.»«i 4?il 
 
 
 WI^ 
 
 ^A 
 
 L. 
 
 Utiol. 
 
 ^ 
 
 .2^Lfa. 
 
 v^^ 
 
 
 ^L 
 
 47^ 
 
 IL 
 
 2jJl. 
 
 74 
 
 Ai£ 
 
 mssrwm^ 
 
 Id. 
 
 ^ 
 
 /i>>' 
 
 !*».# »*»,». 0»j 
 
 ^^ 
 
 J£^ 
 
 
 isL^ 
 
 %%J . /OCj/o 
 
 Jl./Q 
 
 A- 
 
 ^ 
 
 \^0 '/c 
 
 /Oii 
 
 TJTT^c 
 
 i^ 
 
 ^ 
 
 Z^ 
 
 //^ . 
 
 Fig. 115. Keeping Costs on Exterior Painting. 
 
 are given examples of cost keeping on painters' 
 work. The quantities are given in squares of 
 100 square feet, together with the total pay roll 
 cost on each class of work. The costs are then 
 reduced to the unit per square and the number 
 of squares a painter will average per 8-hour 
 day. On the back of the card, figure 116, the 
 unit costs per square are given, the total num- 
 
200 PRACTICAL COST KEEPING 
 
 008T ANALVSI8 RCCOAO 
 UNIT LABOR COSTS 
 
 Tki* Wm« 
 
 ^ 
 
 .A^ 
 
 MfK' 
 
 ML. 
 
 TOTAL LABOR HO0R8 
 
 UNIT f9r S9 /OO S^. /^ 
 
 'JSL 
 
 Ji$_ 
 
 Jft 
 
 M^ 
 
 Tkto Wm* 
 
 Tmk 
 
 UNIT 
 
 S/ 
 
 /P^ 
 
 ^ 
 
 /y>- 
 
 LABOR HOURS PER UNIT 
 
 ia 
 
 TftM WMk 
 
 Tmh 
 
 & /^ra 
 
 aaMy. 
 
 ^/^n 
 
 7 I 
 
 fiU^OL 
 
 6UiaL 
 
 ^>VrM 
 
 e/ /Qg ^ >Q^ 
 
 FIjT. 116. Method of Analyzing: Costs on Painting. 
 
 ber of hours for painters required on the entire 
 job, and the number of hours painters* time re- 
 
 OCCUMkTIOM - 
 
 Cnfnl 
 
 -•^^/ 
 
 LABOR DISTRIBUTION ■>-- ■■- t/T» 
 
 *PR <? - 1916 ^^/CiS- 
 
 OCCUMkTiOM 
 
 » (/y /^/w /^rrt 
 
 T«ai 
 
 *'«'*— S^ 
 
 i^feba 
 
 r//« A/btU 
 
 w^ 
 
 H?-9 
 
 ± 
 
 
 JUT. 
 
 //>" \M, 
 
 
 T 
 
 :^a 
 
 z 
 
 /^ 
 
 ^7^ 
 
 2Z 
 
 a_^<2 
 
 s:^ 
 
 
 ? /^ 
 
 ^.»y 
 
 ••TI 
 
 2P 
 
 2I« 
 
 **•»•— '>^ 
 
 J^ 
 
 • •«• •• >iM* * 
 
 .d^ 
 
 W 
 
 J^^ 
 
 n 
 
 Fig. 117. Distribution and Costs on Staining and 
 
 Filling Floors. 
 
 PAINTING AND VARNISHING 201 
 
 quired to apply one square of one coat of paint 
 on the various classes of wood work. 
 
 If interior finish is to be rubbed to obtain a 
 ** rubbed finish** or **egg shell gloss,** separate 
 time should be kept on this work and the quan- 
 tities given in squares of 100 square feet. 
 
 Figure 117 illustrates the manner in which 
 costs are kept on staining and filling wood floors, 
 as the quantities are all given in squares; also 
 the total pay roll costs on the job are given. 
 The unit costs are then reduced to the cost per 
 square and the number of squares a man will 
 complete per 8-hour day. On the back of this 
 
 OO8T ANALYSIS RECORD -n ^ .^^ <• -J 
 UNIT LABOR COSTS UNIT /irMv»f^ '«^ -T -^H 
 
 
 '/ 
 
 i 
 
 i 
 
 4 
 
 »^/ 
 
 9 
 
 7 
 
 e 
 
 ,.„„ , 
 
 
 
 
 
 
 
 
 
 
 ^s 
 
 
 
 
 ^c 
 
 
 
 
 
 *U 
 
 
 
 
 ¥C 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 7 
 
 3 
 
 4 
 
 5 
 
 ft 
 
 7 
 
 • 
 
 y ■ ■ 
 
 
 
 
 
 . 
 
 
 
 
 Tlii% •»•«• 
 
 sSt. 
 
 
 
 
 ^0 
 
 
 
 
 TtM 
 
 Nrt 
 
 
 
 
 ^ 
 
 
 
 
 LABOR HOURS PER UNIT UNlT^ JJ^^^ /90 Sq /^t \ 
 
 
 1 
 
 2 
 
 9 
 
 4 
 
 9 
 
 e 
 
 7 
 
 8 
 
 f,,^ 
 
 
 
 
 
 
 
 
 
 «H^Wm« 
 
 ^y*'^ 
 
 
 
 
 ^»//r^ 
 
 
 
 
 
 %Mm 
 
 
 1 
 
 y^/^ns 
 
 
 1 
 
 Fig. 118. Analyzed Costs on Staining and Filling 
 
 Floors. 
 
202 PRACTICAL COST KEEPING 
 
 card, figure 118, are given the unit costs of the 
 different classes of work, the total number of 
 hours painters' time required to date, and the 
 time required for one painter to complete one 
 square of the different classes of work. 
 
 Where costs are to be kept on all kinds of wall 
 work, the method employed is the same as given 
 above. Under figure 119 are given examples 
 of applying wall size and calcimine to plastered 
 
 Cettrai HkoU^ ^^-^ h. w«ik.r Co«; 
 
 ^7=>^^' 
 
 LABOR DISTRIBUTION 
 
 OCCUPATIOM 
 
 t (a) /^j ^fxKJ 
 
 USJUj^oEe^ 
 
 V^ /J)>»'.//'JTfc- 
 
 TkM WMk 
 
 
 W3> , 
 
 t 
 
 yi.on 
 
 '^>90 
 
 ^£a£_ 
 
 ^JL. 
 
 -JUL 
 
 ./iK 
 
 HI 
 
 ML 
 
 ^ 
 
 7L 
 
 ^ 
 
 ^.rm.— Cw 
 
 -jf^ ^ 
 
 43 . 
 
 di>!^ 
 
 ^ 
 
 2S 
 
 ?<L 
 
 ia 
 
 ¥: 
 
 
 hd. 
 
 iV cl/cyL^' 
 
 £oM. 
 
 /9(, . 
 
 rrfjt JU 
 
 w. 
 
 
 
 ^ 
 
 7^ 
 
 ^ 
 
 2fi. 
 
 ¥ 
 
 ,.?J. 
 
 J!^^ 
 
 J^^uk, 
 
 7^ 
 
 hi 
 
 >»» » >i»«. i>». 
 
 /^^ 
 
 M .: 
 
 ItM •> t„<M «. < 
 
 Fig. 119. Keeping Costs on Applying Wall Size and 
 
 Calcimine. 
 
 walls. The quantities are given in squares of 
 100 square feet, and the total pay roll cost to 
 the present time is also given. The costs are 
 given for applying one square of wall size and 
 calcimine and the average quantity a painter 
 
 PAINTING AND VARNISHING 203 
 
 will complete per 8-hour day is also given. On 
 the back of this card, figure 120, the separate 
 
 I COST ANALYSIS RECORD -r:, ^ <• ^^ 
 IIMIT LABOR COSTS UNIT rir5Q»trt/00 ->f. /•*" 
 
 
 ^MJ 
 
 2 
 
 3 
 
 4 
 
 iCii? 
 
 e 
 
 7 
 
 8 
 
 y^,^ 
 
 .// 
 
 
 
 
 33 
 
 
 
 
 TMi Wwk 
 
 A3 
 
 
 
 
 .J^^ 
 
 
 
 
 TaM 
 
 ./2V 
 
 
 
 
 i¥- 
 
 
 
 
 TOTAL LABOR HOURS UNIT 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 9 
 
 
 
 7 
 
 6 
 
 rrniM 
 
 /r 
 
 
 
 
 7-5V 
 
 
 
 
 TMa WMk 
 
 1^" 
 
 
 
 
 ^^> 
 
 
 
 
 Taw 
 
 T-r 
 
 
 
 
 //^V 
 
 
 
 
 LAB^R HOURS PER UNIT UNIT J^r /OO Scot»ne&. \ 
 
 
 1 
 
 3 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 6 
 
 f^^^^ 
 
 ISK Hrs 
 
 
 
 
 Hj/^f^ 
 
 
 
 
 r*m WMk 
 
 llTLtiA 
 
 
 
 
 Of Mrs 
 
 
 
 
 TcM 
 
 rr^/jm 
 
 
 
 
 Ug{^M^ 
 
 
 
 
 „,, ^ ewr««M WM 9, tmM «. «M» ««—• 1 
 
 Fig. 120. Analyzed Costs on Applying Wall Size and 
 
 Calcimine. 
 
 
 Praak R. Walker Coinp«ar 
 LABOR OlSTRIBiniON 
 
 APR 6 - ai6 
 z 
 
 
 i (e) /^/^/rr-j 
 
 %l^J >^^y ,y>^ 
 
 ToW 
 
 TMa W«*k 
 
 /gy ^^'^'^ 
 
 TS^ 
 
 
 ?'fS'Af7^^ 
 
 jK. 
 
 0»i ' J fcj p 
 
 .21- 
 
 J8k. 
 
 /r-^f 
 
 JSL 
 
 zc 
 
 Z4 
 
 Z&L 
 
 e: 
 
 
 ^^ 
 
 ^ 
 
 //,3t 
 
 ^t^*^o 
 
 Bm i i^w <»• •» ^—^ • ■•"" 
 
 ;t ^/ < 
 
 ?^ 
 
 -2JL 
 
 "u7S 
 
 //Xh 
 
 ./^V. 
 
 y^V- 
 
 ^ 
 
 p«»» w»w» Om 
 
 2S 
 
 
 Pig. 121. Distribution and Costs on Painting Interior 
 
 Walls. 
 
i 
 
 i 
 
 204 PRACTICAL COST KEEPING 
 
 unit costs are given and the total hours required 
 to date. On the bottom of the card is the aver- 
 age time required to apply 100 squares of wall 
 size and calcimine. 
 
 Figure 121 gives a practical example of wall 
 work where the walls are painted with lead and 
 oil and stippled. The costs are given for the 
 total quantity of the different classes of work 
 completed, the total expenditure for labor to 
 the present time, the average cost per square 
 for painting and stippling, and the number of 
 squares of each class of work a painter will 
 complete per 8-hour day. The back of the card, 
 figure 122, gives the same data as is shown on 
 figure 120. 
 
 COST ANALV8A RCC(MO -« r ' y>,^ C r^ 1 
 UNrr LABOR COSTS UNIT /fr- S^i/Qfn /OO 0# /=t 1 
 
 
 '(*/ 
 
 a 
 
 » 
 
 4 
 
 •^) 
 
 • 
 
 7 
 
 • 
 
 *m*^ 
 
 .JrfS^ 
 
 
 
 
 ./7!C 
 
 
 
 
 TMtWM* 
 
 // 
 
 
 
 
 Ji^ 
 
 
 
 
 TMri 
 
 3li^ 
 
 
 
 
 J7 
 
 
 
 
 TOTAL LABOR HOURS UNIT | 
 
 
 1 
 
 a 
 
 a 
 
 4 
 
 8 
 
 • 
 
 7 
 
 • 
 
 M«HW* 
 
 u 
 
 
 
 
 /(. 
 
 
 
 
 T*« Wm* 
 
 ^ 
 
 
 
 
 Sx- 
 
 
 
 
 »•♦• 
 
 /^ 
 
 
 
 
 ^ 
 
 
 
 
 LABOR MOORS PCR UNnr UNIT/ 
 
 ^r- /OO S^(/9rm^ \ 
 
 
 1 
 
 a 
 
 a 
 
 4 
 
 ft 
 
 • 
 
 7 
 
 • 
 
 >■»■«»» 
 
 a-sMr^ 
 
 
 
 
 JiJ/m 
 
 
 
 
 Tkk Wm* 
 
 fVi^m 
 
 
 
 
 ^^iiJita. 
 
 
 
 
 TmI 
 
 fJ//n 
 
 
 
 
 T^^Afn 
 
 
 
 
 *— - •«i.^«.«.»Ma««. te-, 1 
 
 Fig. 122. Analyzed Costa on Painting: and Stippling. 
 
 PAPER HANGING 
 
 205 
 
 In keeping the costs on applying whitewash, 
 cold water paint, etc., the costs should be given 
 in the same mjanner as on other classes of wall 
 work and the quantities should be given in so 
 many squares of single coat work, because in 
 work of this kind each coat requires about the 
 same length of time. 
 
 In figuring wall paper and paper hanging 
 the measurement is usually taken by the roll of 
 paper, which contains 36 square feet or 4 square 
 yards. This is for a single roll, and the costs 
 should be kept on the same basis. 
 
 Colnl ImM '"■^ ^ Walker Cmvut 
 ■ Wlin ■■^HW LABOR DISTRIBUTION 
 
 7=5^/^ 
 
 w— » t»i»m 
 
 OCCUTATIOM 
 
 (gy ^ip€r^9a^zi^ 
 
 A 
 
 I 
 
 TM> WM* 
 
 r>*ifw^;^ 
 
 //if^j 
 
 *»^^xyt 
 
 .20. 
 
 3aJ^ 
 
 Qr<fP 
 
 f/.fo 
 
 i 
 
 £. 
 
 .2J^ 
 
 /?i^ 
 
 -i^^s 
 
 APR 6 • 1916 t^t^j U'^ 
 
 * 
 
 filMW.SS. 
 
 VJ-TTf* 
 
 ^ir m 
 
 %X. 
 
 w 
 
 T 
 
 IZL 
 
 ^ 
 
 TL 
 
 ■67 
 
 7S 
 
 
 U n it- »» i» »•* •■ ' 
 
 Fig. 12S. Keeping Costs on Applying Wall Paper. 
 
 Figure 123 gives an illustration of keeping 
 costs on hanging wall paper. The quantities 
 
til 
 
 i! 
 
 206 PRACTICAL COST KEEPING 
 
 are given by the number of rolls of paper used 
 and the total pay roll cost on the job to date is 
 also given. The totals are then reduced to the 
 cost per roll of paper and the average number 
 
 _ COST ANALYSIS RECOan -.-> — — 
 
 WIT LABOR COSTS om T^r lE'o// 
 
 TkawMk 
 
 T«WI 
 
 .75^ 
 
 TOTAL LABOR HOURS 
 
 TM( Wot* 
 
 .^i42_ 
 
 
 UNIT 
 
 LABOR HOURS PCR UNIT 
 
 T»»«I»OT> 
 
 SJiJia. 
 
 ^L/ta 
 
 -IfiS—JMbL 
 
 unitTS 
 
 •r- /OO'^o//^. 
 
 ••W^^ ftH iv^aa* t, wtap 
 
 Fig. 124. Analyzed Costs on Apply ingr Wall Paper. 
 
 of rolls a paper hanger will apply per 8-hour 
 day. On the back of the card, figure 124, the 
 unit costs per roll are given, the total number of 
 hours worked on the job to date, and the num- 
 ber of hours required by paper hangers to apply 
 100 rolls of paper. 
 
 CHAPTER XIX 
 
 STRUCTURAL AND ORNAMENTAL 
 IRON, AND STEEL WORK 
 
 Cost keeping on structural steel work should 
 l)e divided into five separate items as follows: 
 (a) The cost of unloading the steel from the 
 cars, hauling it to job, and unloading same in 
 stock piles; (b) the cost of distributing the 
 steel from storage pile to derricks; (c) the cost 
 of placing hoisting engines, air compressors, der- 
 ricks, etc., and removing same at completion of 
 
 •«MI 
 
 trntakVam 
 
 pMBk B. Walkw C*a»rar / 
 
 LABOR DISTRIBUTION •»« lte»A2 
 
 ^^ APR 3 -1816 ^H../^^ 
 
 OOCUMTIOM 
 
 1 dj? /rwi 7 yaf±MM 
 
 t ZVyy/**<i^ 
 
 7 /n ^l*^^ *^-^' 
 
 TMWMk 
 
 f«ti» \tS^* T Lv/ x> I ■«?» 
 
 ^^ 
 
 i ^<> T /U7x 
 
 ih. 
 
 jojcl 
 
 aw 
 
 s 
 
 E 
 
 ^ 
 
 H 
 
 :^ 
 
 JL 
 
 '£XtmA^fAe. 
 
 
 w 
 
 &^ 
 
 z 
 
 z. 
 
 ]g£ 
 
 Zr2 
 
 0^ 
 
 ^ 
 
 i>3 ^ 
 
 -Z^IUL 
 
 S 
 
 
 i^ 
 
 Fig. 125. Distribution and Costs on Placing Engines 
 
 and Derricks. 
 
 207 
 
208 PRACTICAL COST KEEPING 
 
 work; (d) the cost of handling, hoisting, and 
 erecting all classes of structural steel work; (e) 
 the cost of riveting or bolting the connections. 
 All classes of structural steel work are given per 
 ton of steel, and the rivets are usually figured 
 by the number driven and by the ton of steel. 
 
 Figure 125 furnishes a practical example of 
 cost keeping on placing hoisting engines, air com- 
 pressors and derricks on the job. The quantities 
 are given by the number of tons of steel in the 
 job, together with the total pay roll cost on same, 
 
 COST ANALYSIS RCCOAO -rr> -,- i 
 UNrr LABOR COSTS UNIT 7^/- 7^„ 1 
 
 
 1 
 
 2 
 
 % 
 
 4 
 
 ft 
 
 • 
 
 7 
 
 • 
 
 T»*w»» 
 
 -^ 
 
 OS 
 
 
 
 
 
 
 
 T0m 
 
 >-f 
 
 A*- 
 
 
 
 
 
 
 
 TOTAL UeOR HOURS UNIT \ 
 
 
 1 
 
 % 
 
 % 
 
 4 
 
 8 
 
 • 
 
 7 
 
 ■ 
 
 PM>iMa 
 
 
 
 
 
 
 
 
 
 TIM Wm* 
 
 J7^ 
 
 Vh- 
 
 
 
 
 
 
 
 TMM 
 
 17(t 
 
 ?v 
 
 
 
 
 
 
 
 UBOR HOURS PER UNIT UNfT 
 
 7^€^To» 1 
 
 
 1 
 
 t 
 
 a 
 
 4 
 
 9 
 
 « 
 
 7 
 
 « 
 
 Mmm 
 
 
 
 
 
 
 
 
 
 TMtWM* 
 
 ZUOUL 
 
 ^/fik 
 
 
 
 
 
 
 
 T*M 
 
 V^(t 
 
 4fffa 
 
 
 
 
 
 
 
 *'^'** »HH|II «tw%»».» c—^. ^^ 1 
 
 lig. 126. Analyzed Labor Costs on Placing Engines 
 
 and Derricks. 
 
 and the average unit labor cost per ton of steel. 
 On the back of the card, figure 126, the separate 
 
 STRUCTURAL IRON AND STEEL 209 
 
 unit costs are given, the total number of hours 
 for the various classes of workmen, and the 
 number of hours required for plant per ton of 
 
 steeL 
 The labor sub-divisions on erecting structural 
 
 steel should consist of the time required to 
 handle, hoist, and set same in place with tem- 
 porary bolts or connections after the steel has 
 been unloaded on the job. The costs on this 
 work should be given by the number of tons of 
 steel erected and the unit cost of driving each 
 rivet. 
 
 ■•■••• 
 
 
 OCCK»*T»>l 
 
 LABOR OlSTRIBUnON mam'^tMiLOL^ 
 
 APR 3 - HIS ^^fG^ 
 
 /Yfar ^/t0r- 
 
 K.^ 
 
 ^(^i /r»j, Aii^^Mra 
 
 
 Tka Wm* 
 
 imm IfeTS. 
 
 Stf-ZcAL 
 
 SLIOMA 
 
 iSmjI 
 
 £ 
 
 //^.^o 
 
 jiOJi^ 
 
 £i£SLAo. 
 
 s 
 
 A 
 
 Ja^jjd. 
 
 
 AJSL. 
 
 <,Mj 
 
 ^ 
 
 ss 
 
 1^ 
 
 tss. 
 
 s 
 
 2Z 
 
 21 £ 
 
 ^ 
 
 
 ^ 
 
 
 /goC* 
 
 /foo* 
 
 
 AiL 
 
 ^ 
 
 ^ 
 
 lezaL 
 
 ^ 
 
 />3,ho e^^ 
 
 l/ /oJ^< 
 
 ^ 
 
 7^ 
 
 7^ 
 
 2^ 
 
 ^ 
 
 2^ 
 
 n^ 
 
 "ZSjj^ 
 
 51! 
 
 ^ 
 
 ,iA'^ 
 
 2£ 
 
 ^ 
 
 J&SL 
 
 3 SP 
 
 ftM •( ttMt ■. 
 
 Pig. 127. Costs on Erecting Steel and Driving Rivets. 
 
 nil 
 
 Under figure 127 are given examples of this 
 class of work, giving the number of tons of steel 
 
210 PRACTICAL COST KEEPING 
 
 erected and the number of rivets driven. The 
 total pay roll expenditures to date, the average 
 cost to place a ton of steel, and the unit costs of 
 driving rivets are also given. The average quan- 
 tity of steel a man will set, and the number of 
 rivets driven by the gang per 8-hour day are 
 also noted. On the back of the card, figure 
 128, the separate unit costs are given which go 
 to make up the total cost as stated on the front 
 
 UNrr UIMR ««T^"*^ ANALYSIS RECORD Uf Mir 7^ " 
 UNfT LAeOW CO STS VHtT^jTJ^ -f^^^ 
 
 T»i» mmt 
 
 !^ 
 
 
 ->£da 
 
 -4^ 
 
 .ifi. 
 
 »5y 
 
 TOTAL LABOR HOURS 
 
 ati. 
 
 ^ 
 
 .eiA 
 
 oCs- 
 
 .:xs!t^_2^i. 
 
 Thii WMk 
 
 -4^?!^- 
 
 ABORI 
 
 -^ 
 
 M^ 
 
 -^J- 
 
 UNIT 
 
 tABOR HOURS PER UN(T 
 
 M^ 
 
 JLX^. 
 
 I *wmk M( 
 
 
 li^JSi^fAAis^ikj!^ 
 
 •" \Kd^ \^A/.-\ 
 
 ^M-i. 
 
 3tfy 
 
 iitMsL 
 
 fU^ 
 
 
 tAJaSt 
 
 Fig. 128. Method of Analysing: Costs on Erecting 
 Structural Steel and Driving Rivets. 
 
 of the card. The total number of hours for 
 iron workers and engineers worked on the job 
 to date, as well as the number of hours required 
 to handle and erect one ton of steel and drive 
 100 rivets, are also given. 
 
 STRUCTURAL IRON AND STEEL 211 
 
 The cost of erecting steel stacks and other 
 classes of plate work should also be kept by the 
 ton. The size of the stack or tank should be 
 noted, together with the height of same. The 
 cost of driving rivets should be kept separately. 
 
 Under ornamental and miscellaneous iron 
 work will come the items of iron stairs, newels, 
 balusters, fire escapes, ladders and platforms, 
 etc. Costs on this class of work should be kept 
 by the number of flights of stairs erected, and 
 a general description of same should be given 
 
 ■«■«!«» 
 
 CcMnl 
 
 ■v^v 
 
 Pruk B. Walker 
 
 LABOR DISTRIBUTION -^ — 
 
 APR 3 -1916 j^n^/GS" ^ 
 
 O CCUXtTlOW 
 
 7L 
 
 ^0 /r^ ^^^^ra /^ 
 
 TW WM* ^ 
 
 uJ^. 
 
 ^SL£tMfk 
 
 l/^^Jils^ 
 
 SL^ 
 
 AA^JtQ. 
 
 /gp, tf g 
 
 ^5 
 
 1. 
 
 T 
 
 
 7S. 
 
 Jk 
 
 in 
 
 HMOl 
 
 ?tf.gp 
 
 
 AsiiXA 
 
 litJZtpS. 
 
 w 
 
 3 
 
 7^ 
 
 jiyc^] 
 
 (i>o 
 
 VfSo 
 
 a' 
 
 IL 
 
 7^ 
 
 
 ^/■^tf 
 
 wm Coal 
 
 ^foYc 
 
 ei>i«iw iti« *i r-^ ■ 
 
 //■ft? 
 
 UTt 
 
 ^ 
 
 7^ 
 
 Ak. 
 
 OO 
 
 dTo t^ 
 
 y^^xt I 
 
 rm»fmm'e*t 
 
 (kf^ 
 
 .flfyv. 
 
 .j^ 
 
 US. 
 
 m 
 
 M£L 
 
 
 Fig. 129. Labor Costs on Erecting Ornamental Iron 
 
 Stairs. 
 
 wherever possible. On figure 129 are given ex- 
 amples of the methods used on ornamental iron 
 
 f 
 
 
212 PRACTICAL COST KEEPING 
 
 stairs and fire escapes. The number of flights 
 of stairs are given, together with the total num- 
 ber of risers, width of stair, story height, etc. 
 The total pay roll expenditure to date, the aver- 
 age unit labor cost per flight of stairs, and the 
 time required to erect each flight of stairs are 
 also given. Under item (1) on the same card 
 are given the costs of erecting or setting steel 
 sash in place. The total number of square feet 
 of sash are given, together with the total pay 
 roll cost on same and the average unit cost per 
 square foot of sash erected. Under the same 
 
 UMITLA805008T8 
 
 T»» w.»» 
 
 
 .21MA. 
 
 J^ 
 
 COST ANALYSIS RECORD ^'^^/''y^ A #/ JT^;^ 
 
 TOTAL UBOW HOURS 
 
 XiL 
 
 VP^^sV/r^ S^xA 
 
 Ji££. 
 
 Jidtk 
 
 .tf>r 
 
 TM* Wm* 
 
 Tmi 
 
 J^£L 
 
 Jl. 
 
 /3^ 
 
 UNIT 
 
 LABOR HOURS PER UNIT 
 
 .Atk. 
 
 ^/V 
 
 T»M» Wm» 
 
 ^ 
 
 '<i^M5L 
 
 a> A^^ 
 
 I-£ — feil4fct 
 
 Hd. 
 
 T^ihi 
 
 y^ 
 
 \ZMai. 
 
 ^SS^ 
 
 Pigr. 130. 
 
 Analysed Labor Costa on Erecting Iron 
 
 Stairs and Placing Steel Sash. 
 
 headings the average number of square feet of 
 sash a man will erect per 8-hour day are stated. 
 
 STRUCTURAL IRON AND STEEL 213 
 
 On the back of the card, figure 130, the sepa- 
 rate unit labor costs are given, the total num- 
 ber of hours required to date, and the num- 
 ber of hours iron workers' time required to erect 
 one flight of stairs and place 100 square feet of 
 steel sash. 
 
 Under the various kinds of ornamental and 
 miscellaneous iron work, such as sidewalk doors, 
 iron area gratings, coal hole doors and covers, 
 coal chutes, cast iron bumpers, ornamental iron, 
 copper or bronze store fronts, etc., it is very 
 difficult to reduce the costs to a workable unit, 
 but the time on the various classes of work 
 should be kept separately, giving the sizes of 
 the doors, etc., as far as possible. 
 
 i 
 
PLUMBING AND GAS FITTING 215 
 
 CHAPTER XX 
 
 PLUMBING AND GAS FITTING 
 
 Under plumbing and gas fitting, the cost of 
 unloading the materials from cars, hauling, 
 and unloading at building should be kept sepa- 
 rately. The time required digging sewers, man- 
 holes, etc., should be kept as a separate item; 
 likewise the time required laying tile, iron drain, 
 or sewer pipe should be kept as a separate cost 
 account. The cost of roughing in for toilets, 
 lavatories, tubs, urinals, slop sinks, etc., should 
 be kept as a separate item from the cost of set- 
 ting the various kinds of fixtures. 
 
 Under gas fitting will come the piping for gas 
 lights, ranges, and fire places. The quantities 
 under gas fitting should be given by the number 
 of lineal feet of pipe in place, giving the size of 
 same wherever possible and the number of out- 
 lets for lights or fuel. 
 
 The cost of placing the fixtures is a separate 
 item from the cost of running pipe and should 
 be kept by the number of ranges or other fixtures 
 connected during an 8-hour day. 
 
 214 
 
 
 tnmk B. Walkw 
 
 LAaOR DISTRIBUTION 
 
 w^i.^ APR 6 - unc 
 
 OCCUMkTIOM 
 
 UJ '/f /m^Mni 
 
 //»<>< r/ 
 
 ^> T^/u^A^ 
 
 /^€ff 
 
 ? 
 
 TKVWm* 
 
 t'7M.'i7rf/y 
 
 jLam 
 
 .^ , 1 
 
 ^ 
 
 ± 
 
 ^ 
 
 >p,iQ 
 
 ± 
 
 ^ 
 
 t 
 
 t/Zv 
 
 ^U^ i.of 
 
 ?5 
 
 5 
 
 \ 
 
 
 74 
 
 
 llafm. 
 
 L^ 
 
 JKSE 
 
 E 
 
 ^ 
 
 2 
 
 MtAA 
 
 /Jf/ken 
 
 Sf3 1/ . yu^/;H»\^.^sr>\ 33J 
 
 T^ - - — 1 la>«t ' 
 
 U^ 
 
 ^ 
 
 •± 
 
 7X^1 
 
 ti/rms 
 
 >//g 
 
 \n^ 
 
 ^ 
 
 'iU 
 
 THi 
 
 
 Jp^ 
 
 !^i£ 
 
 l.£L. 
 
 JS^ 
 
 Jj£^ 
 
 £^iaA 
 
 ^^ 
 
 sta. 
 
 AfiM 
 
 \2k-^ 
 
 Fig. 181. Keeping Costs on Plumbing Work. 
 
 Under figure 131 an example of cost keeping 
 on plumbing work is given. The total number 
 
 COST ANALYSIS REOORO -b z-'^^ 
 
 WIT LABOR COOTS UNIT rir" /■/f7Vr€ 
 
 
 t^ 
 
 2 
 
 % 
 
 4 
 
 W 
 
 
 
 y 
 
 • 
 
 P^omt 
 
 t41fb 
 
 ./>• 
 
 
 
 9m» 
 
 SI 
 
 
 
 TIMWm* 
 
 t£S'i» 
 
 ^£W 
 
 
 
 l-Si 
 
 Jo 
 
 
 
 T«MI 
 
 t^O 
 
 — •'r — 
 
 
 
 >.fS 
 
 .^4 
 
 
 
 TOTAL LABOR HOURS 
 
 
 UNIT 
 
 
 
 1 
 
 a 
 
 % 
 
 4 
 
 • 
 
 • 
 
 7 
 
 • 
 
 Pmttmm 
 
 ^'7 
 
 V 
 
 
 
 ?y 
 
 rf 
 
 
 
 TMiWMk 
 
 >L 
 
 Mi^ 
 
 
 
 Ci, 
 
 JL 
 
 
 
 T*M 
 
 33y 
 
 ¥$ 
 
 
 
 f^ 
 
 ^H^ 
 
 
 
 lAaok HOURS PER UNIT 
 
 
 UNIT Tir- f>kf'f/r€ 
 
 
 
 1 
 
 t 
 
 % 
 
 4 
 
 8 
 
 • 
 
 r 
 
 s 
 
 Pmmm 
 
 Ti^MoL. 
 
 HtJtr, 
 
 
 
 Mf/ni 
 
 / Mn 
 
 
 
 TkkWMk 
 
 fi/^rs 
 
 lK.A/n 
 
 
 
 9i//ni 
 
 1 Mm 
 
 
 
 T«M 
 
 7^/fnM 
 
 /vVr-j 
 
 
 
 9Kj^ 
 
 /^Mrf 
 
 
 
 *..« mm^nn^f^*. 
 
 -. ^ 1 
 
 Fig. 182. Method of Analysing Costs on Plumbing 
 
 Work. 
 
 1 
 
216 PRACTICAL COST KEEPING 
 
 of fixtures roughed in and the number of fix- 
 tures set are given, together with the total ex- 
 penditures for labor to date. The average cost 
 is given for roughing in for each fixture and the 
 cost of setting each fixture. The average num- 
 ber of fixtures roughed in or set per 8-hour 
 day is also noted. On the back of the card, 
 figure 132, are given the separate unit costs 
 as totaled on the front of the card and the total 
 number of hours worked by plumbers and help- 
 ers on the job to date. On the bottom of the 
 card are given the number of hours required by 
 plumbers and helpers to rough in and set one 
 fixture. 
 
 Figure 133 illustrates the cost methods used 
 
 LABOn DISTmBUTION 
 
 '^E^^r 
 
 
 fey (f't<t/~tmrt 
 
 «6g^ (na^/fiirv 
 
 TkMWMk 
 
 isrsnsssssi 
 
 Ai^ 
 
 f 
 
 LiL 
 
 //^ 
 
 33.99 
 
 ±.. 
 
 O'^t 
 
 o*^f^ 
 
 T^ foy^' Ij6.g> \.0^7 \i9ii' I ^ \^S.oo \3.9o 
 
 APR 6 -we ^^/CyT 
 
 £ 
 
 w 
 
 J. 
 
 J- 
 
 ^ 
 
 2tf_ 
 
 ^ 
 
 'rfA'rrrTTiAKfVn 
 
 31 
 
 CA 
 
 JJ^l 
 
 -^ 
 
 9*»mr^m ■ *— 
 
 JLLL 
 
 m^ 
 
 j£ia. 
 
 ^£2- 
 
 asL 
 
 jPljBr. 133. Distribution and Costs on Oas Fitting. 
 
 PLVMBING AND GAS FITTING 217 
 
 in running gas pipe and connecting ranges, etc. 
 The total number of lineal feet of pipe and the 
 size of same are given, together with the number 
 of ranges connected to date. The total pay roll 
 expenditures on both classes of work are car- 
 ried and totaled separately, and the average 
 cost to run one foot of pipe and to connect each 
 range is given. Also are given the average num- 
 ber of lineal feet of pipe run per 8-hour day 
 and the average number of fixtures set. On the 
 
 COST ANALYSIS HECORO (dJTjiri^n rt>''P* 
 UNfT LABOR COSTS KiHWfgJ T^kr /vX tvr* 
 
 
 ^^^ 
 
 a 
 
 » 
 
 4 
 
 r«/ 
 
 e 
 
 r 
 
 a 
 
 r ■_ 
 
 O^t 
 
 
 
 
 
 
 
 
 Thk Wm* 
 
 JiAA 
 
 
 
 
 AOQ 
 
 
 
 
 T««i 
 
 MOT 
 
 
 
 
 3. DO 
 
 
 
 
 TOTaC LABOR HOURS UNIT | 
 
 
 \ 
 
 2 
 
 s 
 
 4 
 
 9 
 
 6 
 
 7 
 
 s 
 
 ^ - 
 
 J.lf^ 
 
 
 
 
 
 
 
 
 TM> Wm* 
 
 M*4 
 
 
 
 
 %o 
 
 
 
 
 TaM 
 
 7} 
 
 
 
 
 %o 
 
 
 
 
 LABOR HOURS PCR UNIT UNn^X"^.-^:^ ' ^'^• 
 
 
 1 
 
 2 
 
 » 
 
 4 
 
 s 
 
 6 
 
 7 
 
 8 
 
 r, -^ 
 
 £hAttt 
 
 
 
 
 
 
 
 
 TMiWMk 
 
 l^>^^ 
 
 
 
 
 U/^r4 
 
 
 
 
 
 ii^^ 
 
 
 
 
 t^/^rJ 
 
 
 
 
 •k» «• Oi.KlM <ti« •( »«— •. «.■» ""^ 1 
 
 Fig. 
 
 134. 
 
 Analyzed Labor Costs < 
 
 [>n Gas Fittingr. 
 
 back of the card, figure 134, the separate unit 
 costs for running pipe and connecting fixtures 
 are given, the total number of hours required 
 to complete the job, and the number of hours re- 
 
218 PRACTICAL COST KEEPING 
 
 quired to run 100 lineal feet of pipe and con- 
 nect each fixture. 
 
 The cost of covering pipe should also be kept 
 by the number of lineal feet of covering com- 
 pleted and by giving the class of covering and 
 the average size of same as accurately as pos- 
 sible. 
 
 CHAPTER XXI 
 
 STEAM, HOT WATER, AND FURNACE 
 
 HEATING 
 
 The costs under the various kinds of heating 
 will be as follows: (a) Unloading materials 
 from cars, hauling to building, and unloading 
 at building site; (b) labor setting boiler in 
 place in the building; (c) labor bricking around 
 boiler, if same is a fire-box boiler; (d) labor run- 
 ning all pipe and roughing in for radiators, 
 which cost should be kept by the number of ra- 
 diators roughed in; (e) the cost of setting radia- 
 tors and connecting same ready for use ; (f ) the 
 cost of setting and removing temporary radia- 
 tors for temporary heat before the building is 
 completed; (g) the cost of bronzing or paint- 
 ing radiators, which cost is to be given by the 
 square foot of radiation; (h) labor installing 
 the different kinds and sizes of pipe covering 
 the quantities to be given per lineal foot of 
 covering installed, together with the size of 
 covering. 
 
 Under figure 135 are given the costs of set- 
 ting boiler, the size of same, and the labor costs 
 
 219 
 
220 PRACTICAL COST KEEPING 
 
 
 OOOUMTION 
 
 
 (ci M^jmjt^ 
 
 4>BOR DMrrmauTtoN •M«n*wJE2L_ 
 
 z 
 
 7t 
 
 2L 
 
 ^ 
 
 £ 
 
 ? 
 
 * 
 
 £? 
 
 W. 
 
 g 
 
 ^ 
 
 ^ 
 
 t 
 
 JSg 
 
 JU^UL 
 
 2S 
 
 .i:^6a 
 
 ee. 
 
 Tim Wm* 
 
 f:9^ni.^rr^ ^twjittm 
 
 AJT'imr TT-/' 7TM w/M'irr. 
 
 
 \w»tttmfm%. 
 
 Flff. Its. Labor Costs on Setting Boiler and Bricklns 
 
 Sams In. 
 
 of enclosing same with brick. Under the cost 
 of setting the boiler are given the total pay roll 
 
 COST ANALYSIS RCCOAO WCoJ*- Tk- la^Ht^ | 
 UNrr LABOR COSTS MHXrfOC^* Ar^^-A^^ 1 
 
 
 YiJu' 
 
 a 
 
 % 
 
 *(^? 
 
 • 
 
 • 
 
 T 
 
 • 
 
 PWMM 
 
 
 
 — 
 
 
 
 
 
 
 
 TMiWM* 
 
 :Lo^ 
 
 %4»a 
 
 
 ^-.f^ 
 
 >>« 
 
 
 
 
 Tmm 
 
 K*" 
 
 ^o» 
 
 
 4//V 
 
 » >0 
 
 
 
 
 TOTAL LABOft HOURS 
 
 UNIT 1 
 
 
 1 
 
 3 
 
 s 
 
 4 
 
 s 
 
 • 
 
 » 
 
 • 
 
 *—mm 
 
 
 
 
 
 _ 
 
 
 
 
 Tk« Wm* 
 
 ^ 
 
 Mf 
 
 
 A/V 
 
 v-/ 
 
 
 
 
 1m. 
 
 -^ 
 
 ^9 
 
 
 ^st- 
 
 M¥ 
 
 
 
 
 LAeOR HOURS PCR UNtT 
 
 VH,t 
 
 
 
 
 J 
 
 a 
 
 9 
 
 « 
 
 t 
 
 • 
 
 » 
 
 • 
 
 K«MM* 
 
 
 
 
 
 • 
 
 
 
 
 TlW WMk 
 
 j/^ 
 
 MX 
 
 
 ^//^ 
 
 ttL/ia. 
 
 
 
 
 TlMI 
 
 v/ 
 
 MS 
 
 
 ^>i*W 
 
 iSKjfei 
 
 
 
 
 
 
 FliT. 1S6. Analysed Labor Costs on Setting Boiler. 
 
 HEATING 
 
 221 
 
 costs for setting a certain sized boiler and the 
 masonry costs of bricking same in ; also the total 
 number of thousand brick laid and the average 
 number a mason would lay per 8-hour day 
 are also given. On the back of the card, figure 
 136, the unit labor costs which enter into the 
 totals are given, the total number of hours for 
 the various trades employed, and the number 
 of hours required to set the boiler and to lay 
 a thousand brick. 
 
 ^^^r 
 
 UkSOR OMTRieUTION 
 
 APR 6 - Wi 
 
 OOCU>WT>OII 
 
 TT 
 
 
 . {^J ^Asm_:^7^ir0 
 
 
 4Qt/A. 
 
 1 
 
 I 
 
 i 
 
 lk-UZ.1^ 
 
 lit. 
 
 1 
 
 ^ 
 
 w 
 
 s. 
 
 to. 
 
 Jh^r. 
 
 ft/ ^^^/t/rtia 
 
 7SL 
 
 //€<^trW 
 
 Z 
 
 T 
 
 /k. 
 
 ^ 
 
 v& 
 
 J>7D. 
 
 OJi. 
 
 ^"- /g/ AU. Jr-jar 'Xi^iSSk J 
 
 
 
 {<^J>4t^e/f»At^ \/3 0^ 
 
 TM«*Mk 
 
 JlOJUl. 
 
 //OOP 
 
 .S^iJL 
 
 M- 
 
 S.J.f 
 
 /L 
 
 J^jia. 
 
 :g 
 
 SSL 
 
 ^ 
 
 /•>r 
 
 ± 
 
 la- i ifi \/7e.f9 1 JJJ I 3 L^i 
 
 *wK Mi am %»i KM % >■». ■ wmr 
 
 'iTgo 
 
 J3c 
 
 T 
 
 Z^ 
 
 Flff. 187. Labor Costs on Rougrhlngr In and Placing: 
 
 Radiators. 
 
 Figure 137 illustrates the method of cost keep- 
 ing as applied to running pipe, roughing in, and 
 setting radiators. The number of radiators 
 roughed in and set and the total pay roll costs 
 
222 PRACTICAL COST KEEPING 
 
 to date are given. The unit cost for roughing 
 in and setting each radiator and the average 
 number of radiators a steam fitter and helper 
 will rough in or set per 8-hour day are also 
 given. On the back of the card, figure 138, the 
 
 Tm» W»»k 
 
 COST ANALYSIS RECORD 
 UNIT LABOR COSTS 
 
 Taiai 
 
 1^2. 
 
 '>.oo 
 
 >.oo 
 
 2^oo_ 
 
 /.J.^ 
 
 jLSLa. 
 
 /33 
 
 &2. 
 
 UNiT^^/ ^r'^ot/zofor- 
 
 4^ 
 
 -7^ 
 
 TOTAL LABOR HOURS 
 
 -^ 
 
 -^Jk. 
 
 .'So 
 
 ..1^ 
 
 Thm WMk 
 
 lout 
 
 v/ 
 
 jtl. 
 
 llA. 
 
 UNIT 
 
 JAJL 
 
 ^8 
 
 Jl. 
 
 JL 
 
 LABOR HOURS PER UNIT 
 
 tmm 
 
 UNr 
 
 ± 
 
 So 
 
 iiiMn. 
 
 TN, W^ Zh Afrj, 
 
 Vi^rA 
 
 2l^ 
 
 'a. 
 
 tin. 
 
 //rs 
 
 ^*TrJ^/tH-3r -^9d/0H> 
 
 /tin 
 
 J^ra 
 
 LticjLM^Jia. 
 
 J%/fn 
 
 J tiN 
 
 Fig. 138. Method of Analyzing Labor Costs on 
 RoughlnK In and Placing Radiators. 
 
 separate unit costs are given which make up 
 the totals and the total number of hours worked 
 on the job by the various tradesmen. On the 
 bottom of the card are given the number of 
 hours required for steam fitter and helper to 
 rough in and set each radiator. 
 
 CHAPTER XXII 
 ELECTRICAL WIRING, ETC. 
 
 Under electrical work the following classifi- 
 cations will prove sufficient for the ordinary 
 job: (a) Labor unloading all materials from 
 cars, hauling to job, and unloading at building 
 site; (b) the labor necessary to run conduit 
 measuring up to 1 inch in diameter, the quanti- 
 ties being given in the number of lineal feet of 
 conduit run and the number of outlets wherever 
 possible; (c) this item is practically the same as 
 given under (b), except the costs on larger 
 sized conduits are being kept separately; (d) 
 this item will include the time spent in placing 
 switch boards, generators, dynamos, and other 
 electrical machinery. The quantities of work 
 of this kind should be given in the number of 
 machines set. (e) The labor cost of installing 
 telephones should be kept separately from other 
 electrical work; (f) the labor required installing 
 door bells, annunciators, etc., is another item 
 on which separate costs should be kept; (g) in 
 keeping the costs on pulling wire, the size of 
 
 M 
 
 223 
 
224 PRACTICAL COST KEEPING 
 
 the wire should be given wherever possible, and 
 the quantities should be given in the number of 
 lineal feet of wire in place; (h) where it is 
 necessary to install fixtures, the class of fixtures 
 should be noted, as well as the number of fix- 
 tures in place. The item (i) is to take care of 
 any of the miscellaneous items that come up 
 during the course of the job on which there is 
 no regular classification. 
 
 
 Pruk B. Walkvr Co«May 
 
 LABOR DISTRIBUTION 
 
 APR € - 1916 
 
 OCCO#«TIOM 
 
 ' ^^J ^/«g/*yy.c/Vy.t' 
 
 7C 
 
 n^ni^iE^ 
 
 ■/»'-i 
 
 ± 
 
 "tnfW 
 
 f-fM rr m w A T'^r^n 
 
 ± 
 
 7C 
 
 7C7Z 
 
 
 ^s: 
 
 >/oo' 
 
 -^***i^ -^^qL. Ja&a. 
 
 6^ 
 
 Aa. 
 
 07i^ 
 
 -az. 
 
 -^ 
 
 ufijL 
 
 Z222S 
 
 mL 
 
 ?2::32E 
 
 7^ 
 
 ^ 
 
 
 ISSSl 
 
 //gg 
 
 Siifi9 
 
 £^ 
 
 oo 
 
 .!>. 
 
 M, 
 
 WW^flM.*' 
 
 ^ 
 
 TiEii 
 
 
 .^£1, 
 
 Jt£L 
 
 
 PlfiT. 139. Distribution and Coats on Running 
 Electrical Conduit 
 
 Figure 139 furnishes an illustration of the 
 method used in keeping cost on running conduit 
 of various sizes. The total number of lineal feet 
 of conduit of the various sizes, together with 
 
 ELECTRICAL WIRING, ETC. 225 
 
 COST ANALYSIS RECORD ^ , -j^ /^ foot: 
 UNIT LABOR COSTS UNtT^J/' /?/- -^^ rOOU 
 
 
 Y^y 
 
 % 
 
 % 
 
 4 
 
 ^O 
 
 8 
 
 7 
 
 8 
 
 >»».HM 
 
 07 J U. 
 
 
 
 
 ar 
 
 
 
 
 TMi WMk 
 
 hi 
 
 
 
 
 ^ 
 
 
 
 
 T*MI 
 
 iTr 
 
 
 
 
 ,?/<v- 
 
 
 
 
 TOTAL LABOR HOURS UNIT 
 
 
 1 
 
 a 
 
 S 
 
 4 
 
 8 
 
 8 
 
 7 
 
 8 
 
 - ■ ■ 
 
 Hoo 
 
 
 
 
 ^^ 
 
 
 
 
 TMi Wm* 
 
 jt/o 
 
 
 
 
 Uf 
 
 
 
 
 tmm 
 
 Xi/o 
 
 
 
 
 7^ 
 
 
 
 
 LABOR HOURS PCR UNIT KinnyTmeTir /op //^ /^Tf- 1 
 
 * 
 
 \ 
 
 2 
 
 3 
 
 4 
 
 9 
 
 8 
 
 7 
 
 8 
 
 y^^,^ 
 
 <rkjfrt 
 
 
 
 
 n'*i/iri. 
 
 
 
 
 TMi WMk 
 
 ffi^^r^ 
 
 
 
 
 ^f%Un, 
 
 
 
 
 TMai 
 
 i^Ufa 
 
 
 
 
 fyi'/f^^ 
 
 
 
 
 ,^^ C.WI<iM Hi. i, »«■* «.«M.~ •«>-• 1 
 
 Pig. 140. Analyzed Labor Costs on Placing Conduit 
 
 the total pay roll cost of same, are given. The 
 totals are then reduced to the cost per lineal foot 
 of conduit and the average number of lineal feet 
 
 ^"TP-r 
 
 FraakR. Walfcw Comammr 
 
 LABOR DISTRIBUTION 
 
 APR 6 -ISM 
 
 
 OCCUMTWN 
 
 ^ ^i /^/tr^^/i^iaMS 
 
 »^) yf>igr>»/y^a./yJl 
 
 Z 
 
 T^ (7;zAi^;«rio 
 
 TMi Wiik 
 
 JbSL 
 
 l£l. 
 
 
 1l 
 
 asL 
 
 /SleQ 
 
 ^9Q 
 
 8 
 
 8 
 
 JJK 
 
 z 
 
 
 
 z 
 
 z 
 
 ^So' 
 
 ^IlhL 
 
 
 2:2. 
 
 U^ 
 
 rsi^3^SSSL 
 
 /aVo 
 
 ^,0Q 
 
 ^ 
 
 ^ 
 
 ka 
 
 IL 
 
 2fi 
 
 -22. 
 
 f2 
 
 onK 
 
 px'u 
 
 ^T^V 
 
 2£ 
 
 i£fl 
 
 niii 'r% 
 
 ^g' 
 
 Xio' 
 
 •T^o^ 
 
 Fig. 141. Distribution and Costs on Pulling Wire. 
 
226 PRACTICAL COST KEEPING 
 
 of conduit of different sizes a man will place 
 per 8-hour day. On the back of the card, figure 
 140, the separate unit costs are given per lineal 
 foot of conduit and the total number of hours 
 worked by electricians on the job to date. The 
 number of hours of electricians* time required 
 to run 100 lineal feet of the different size con- 
 duit are also given. 
 
 Under figure 141 the costs on installing door 
 bells and the cost of pulling wire are given. The 
 quantities are given by the number of bells in- 
 stalled and the number of lineal feet of wire 
 placed. The total pay roll cost on the entire 
 job is given, and the units reduced to the cost 
 of installing each bell or running one foot of 
 
 COST ANALYSIS RECORD 
 UNIT LABOR COSTS 
 
 TkO WMk 
 
 Tmx 
 
 '£L 
 
 >^/ 
 
 .M£i_ 
 
 /.f^ 
 
 "m. 
 
 UNiT^^>a^2..,>r^ 
 
 
 .ff2<u 
 
 TOTAL LABOR HOURS 
 
 oy^ 
 
 Tktt Wm* 
 
 -A^ 
 
 -^fi_ 
 
 ^/ 
 
 UNIT 
 
 'Jl 
 
 LABOR HOURS PER UNIT 
 
 Zfi 
 
 Tli% W.«k 
 
 UNI 
 
 
 2*Aks 
 
 2J^ 
 
 "^ ^<^ 
 
 Pl». 141. Analyied lAbor Costs on PuUins Wlr«. 
 
 ELECTRICAL WIRING, ETC, 227 
 
 wire. The average number of bells a man will 
 install per 8-hour day and the number of lineal 
 feet of wire pulled are also given. On the back 
 of this card are given the separate costs of in- 
 stalling the bells and pulling the wires and the 
 total number of hours worked by electricians on 
 the different branches of work. The lower col- 
 umn gives the number of hours required to in- 
 stall one bell and run 100 lineal feet of wire. 
 
CHAPTER XXIII 
 
 EXTRA WORK AND CHANGES 
 
 On every job there are a great many items 
 to keep costs on which are not in the original 
 contract, and the time and cost of same must be 
 kept separately. On work of this kind, which 
 includes all extra work on orders received from 
 the architects or owners for changes or addi- 
 tions to the original contract and all work nec- 
 essary for the general contractor to complete for 
 the sub-contractors, such as removing rubbish 
 from the building, repairing or replacing imper- 
 fect work, and other items that the sub-con- 
 tractor failed to complete after receiving suffi- 
 cient notice from the general contractor that 
 certain items of work remain to be done or are 
 imperfect 
 
 The Distribution Sheets which are used for all 
 classes of Extra and Sub-Contract work should 
 be printed on a salmon colored card or paper, 
 so that when the sheets are turned in to the 
 office at the end of the week the book-keeper 
 can tell at a glance just what items are charge- 
 
 228 
 
 EXTRA WORK AND CHANGES 229 
 
 mmmm ^^^ 
 
 LABOR DISTRIBUTION 7— __ 
 
 Fig. 148. Method of Keeping Costs on Extra Work. 
 
 able to the original contract and which ones 
 are chargeable to others. 
 
 Under figure 143 examples of cost keeping on 
 extra work are given. The **X'* is the symbol 
 of Extra and the **P'' designates pay roll cost, 
 as on all the other sheets, while the number **21" 
 designates the number of the extra charge. The 
 number on the extra charge should in all cases 
 agree with the number on the ** ORDER FOR 
 CHANGE*' sheet, as illustrated on the follow- 
 ing page. 
 
 Figure 144 illustrates the Labor Distribu- 
 tion sheet where there are charges against any 
 sub-contractor on the job, Jf tb§ jgiub-contractor 
 
230 PRACTICAL COST KEEPING 
 
 
 OCCUMTtOM 
 
 r 
 
 tf 
 
 8 
 
 M 
 
 T 
 
 W 
 
 T 
 
 MM. 
 
 MTt 
 
 MOM-T 1 
 
 > J^Attt^t^ 
 
 ^i 
 
 ^ 
 
 
 /t 
 
 ;j^ 
 
 ^v 
 
 — 
 
 *^" 
 
 49 
 
 3-a 
 
 ^4? 
 
 • y^a^J 
 
 / 
 
 V 
 
 
 > 
 
 I 
 
 ^^ 
 
 ^ 
 
 ?? 
 
 ts 
 
 a/ 
 
 ^ 
 
 * J<? 
 
 J 
 
 
 
 
 
 
 
 
 /"- 
 
 
 
 «v^ih^*««/,>f^.«t-.^ 
 
 yi 
 
 tf\ 
 
 /A 
 
 ^^ff 
 
 (Mf 
 
 i«> 
 
 
 
 
 
 
 .^SiS^cx;^. 
 
 td^ 
 
 
 t 
 
 { 
 
 £^ 
 
 352 
 
 1% 
 
 f«Ul 
 
 . 
 
 
 
 
 • iHdr^J^^.- 
 
 r' ^ 
 
 ^cc 
 
 f*^ 
 
 5f 
 
 
 
 
 
 7 ^ >r 
 
 ni^C . 
 
 
 
 
 
 
 
 
 
 ^ 
 
 
 
 
 
 
 
 
 
 Tm« 
 
 
 
 
 
 
 
 
 
 
 >v!j 
 
 ?ff 
 
 
 
 
 V»m Omb 
 
 
 M mmm 
 
 •■«• IM« Cwl 
 
 
 ^•^•••m 
 
 
 
 
 
 
 
 
 
 TM«W*4k 
 
 
 4<^Vi» 
 
 
 
 
 
 
 
 T«MI 
 
 
 4^i;A) 
 
 — i- 
 
 
 
 
 
 
 •«»>•• eaMM«M Wtk % »Mk ■. aMtat tow* 1 
 
 Figr. 144. Distribution and Costs on Work Chargeable 
 
 to Others. 
 
 fails to remove rubbish or other work from the 
 building after receiving notice from the con- 
 tractor, the foreman, superintendent or time- 
 keeper on the job makes out an ** ORDER FOR 
 CHANGE'* slip, giving a description of the 
 work to be done and the concern to whom it is 
 to be charged and sends this slip to the office 
 for the book-keeper's record when billing this 
 work. 
 
 CHAPTER XXIV 
 ORDER FOR CHANGE 
 
 The ''ORDER FOR CHANGE'' sheet is the 
 same size as the other forms which go into the 
 book, viz., ^% inches by 6j4 inches. These 
 sheets are furnished in three colors and are to 
 be made out in triplicate on the job. The origi- 
 nal sheet, which is white, is sent to the home 
 office; the duplicate sheet, which is yellow, is 
 given to the architect, owner or other party who 
 orders the work done ; and the triplicate, or pink 
 copy, is kept on the job for reference in making 
 out the different charges. 
 
 These ''Order for Change" slips may be made 
 out in any one of three ways: The work may 
 be done for actual cost of materials and labor, 
 plus a profit of 10 per cent; or the work may 
 be completed for a fixed sum of money or a 
 schedule of certain fixed hourly rates for the 
 various classes of workmen are agreed upon, 
 which is supposed to include all profit and over- 
 head expense. 
 
 Under figure 145 is given an illustration of 
 an "ORDER FOR CHANGE" sheet properly 
 
 231 
 
232 PRACTICAL COST KEEPING 
 
 Order for Change 
 
 No ?-/ Date MAY 1 ' 1316 |fi_ 
 
 Central ■•sfitil 
 
 Frank R. Walker Company, 
 Chkago. 
 Pleue furnish all neceasary Matenala and Labor required 
 to perform the following work, and charge to pur account, aa 
 ikkmUwIow 
 
 ;,^i^ 
 
 
 1 
 
 
 e»e m9 » \k le be p a id lo t at fct 
 
 H 1. ihor 
 
 and Maieiiala, tjlui 10%. 
 
 2. All of the above work to bi done for the sum of 
 
 OwiMT, 
 
 CavfriclM l*l» JV>tuk 1. WilkM 
 
 OEDEU FOR CHANGE 
 
 233 
 
 Fig. 145. prder for Change Sheet 
 
 made out and signed. It is always advisable 
 not to start any extra work until you have an 
 order in writing, as it is almost impossible to 
 collect on an order given verbally. By using an 
 order of this kind where the superintendent or 
 foreman has the slips with him on the job at 
 all times, if he should meet the architect or 
 owner on the tenth floor of the building and they 
 say, **Mr. Superintendent, I wish you would 
 have that door opening changed so it will be 
 just about two feet from the outside wall,*' the 
 superintendent is in a position to say, ''All 
 right, Mr. Harris, if you will kindly sign this 
 order I will start the work immediately, but 
 my orders from the office do not permit me to 
 start any extra work until I have received a 
 written order for same.'* This method will not 
 only eliminate many arguments and disputes, 
 but the contractor will receive pay for many 
 ** little" extras that are usually performed and 
 no charge made for same. 
 
 CASH STATEMENT 
 
 The Cash Statement is kept on the job and is 
 forwarded to the main office each week with the 
 pay roll. This statement is a memorandum of 
 all cash expenditures made by the job during 
 
 I 
 
234 PRACTICAL COST KEEPING 
 
 CASH STATEMENT 
 
 235 
 
 Frank R. Walker Co. 
 
 CASH STATEMENT » nn o - lAlft 
 
 OATC 
 
 ^ 
 
 SUMMARY cot. 
 
 DC BIT 
 
 CREDTT 
 
 Plgr. 146. Front of Cash Statement. 
 
 the week, such as telephone and telegraph ex- 
 pense, carfare, expressage, freight charges, ice, 
 advances made on the pay roll for men laid off 
 or discharged, and any other cash expense that 
 has been paid for by the job. 
 
 On the front of the sheet, figure 146, is given 
 a summary of the items and the column num- 
 bers to which they are chargeable; also any ad- 
 vances that might be made to sub-contractors on 
 the job and the advance pay roll items on the 
 current pay roll are shown. The front of the 
 sheet also states the amounts of money received 
 from the home office during the week. The total 
 expenditures are totaled with the total receipts 
 near the bottom of the page. 
 
 On the bottom of the page, under **Cash," 
 are summarized the total amount of cash re- 
 ceived, stating the amount of cash on hand at 
 the beginning of the week, the cash received 
 during the current week, and the total amount 
 of cash on hand and received up to the present 
 date. From this total the cash expenditures 
 are deducted, and the balance shows exactly the 
 amount of cash on hand on the job at the begin- 
 ning of the new week. 
 
 On the back of this sheet, figure 147, are given 
 the different items for which cash has been paid 
 
236 PRACTICAL COST KEEPING 
 
 Fis. 147. Back of Cash Statement. 
 
 CASH STATEMENT 
 
 237 
 
 and on all items for merchandise, such as ex- 
 pressage, freight, etc. The receipted expense 
 bills are sent to the office with the cash state- 
 ment. These items may be entered on the Cash 
 Distribution sheet each day and the totals ex- 
 tended at the end of the pay roll week. 
 
 These sheets will be found very convenient, 
 as they are carried in the pocket in the same 
 book with the time sheets, labor distribution 
 sheets, etc., and are the standard size — 4 by 
 6% inches. 
 
 LABOR COST RECORD SHEETS 
 
 If the contractor desires to enter the labor 
 sub-division costs into the cost book after they 
 have been received from the job, the sheet which 
 is shown in figure 148 will prove very con- 
 venient and useful. These sheets are ruled as 
 illustrated and are made the same size as the 
 other forms used — 4 by 6% inches or they may 
 be used with stock sized binders which take 
 sheets either 11x17 inches or 14x17 inches, and 
 each full-size sheet contains 9 columns for the 
 different sub-divisions of labor. 
 
 Each week as the pay rolls and distribution 
 sheets come in from the job the book-keeper 
 enters the amount of money from the labor 
 
238 PRACTICAL COST KEEPING 
 
 LABOR COST RECORD SHEETS 239 
 
 distribution sheets showing the amount expended 
 during the past week, into the cost book. The 
 quantity of work in place is taken from the 
 bottom of the card and the unit labor cost is 
 taken from the same place. By using this 
 system the books are always up to date, and 
 give the total amount of money that has been ex- 
 pended on pay rolls for the entire job to date, 
 and the various sub-divided costs. The headings 
 are filled in according to the requirements of 
 the job. It is advisable to keep all labor and 
 material costs separately, as in this way the 
 totals on the entire job are more easily arrived at. 
 
MATERIAL COST SCHEDULE 241 
 
 CHAPTER XXV 
 KEEPING COSTS ON MATERIALS 
 
 To arrive at the material costs on the various 
 branches of work, the same system of cost keep- 
 ing must be applied to the materials received 
 on the job as applied to the pay roll costs; 
 therefore a schedule of material costs will be 
 given which will work in harmony with the 
 cost schedule as applied to labor costs. 
 
 On the labor schedule the letter *'P*' was 
 used to denote pay roll, so that any charges 
 coming up where the second letter of the symbol 
 was a **P'' was recognized at once as being a 
 pay roll or labor charge. 
 
 On all the charges for materials used on the 
 job, the second or middle letter will be an **M'* 
 which will distinguish it at once as being a ma- 
 terial cost. 
 
 MATERIAL COST SCHEDULE 
 
 **AM-1'' General Conditions. 
 
 (a) This item will cover all items of gen- 
 eral expense on the job, such as tele- 
 phones, stationery, photographs, tele- 
 
 240 
 
 grams, and other items of general ex- 
 pense coming up on the job. 
 
 **AM-2*' 
 
 (a) This account will include all moneys 
 spent for temporary buildings, tool 
 sheds, cement sheds, offices, temporary 
 enclosures over concrete mixers, hoist- 
 ing engines, etc. 
 
 (b) Under this heading will come all items 
 of plant, such as tools bought for the 
 job, concrete or mortar mixers, hoist- 
 ting engines, shovels, hoes, picks, hose, 
 oil, lanterns, torches, and all other 
 classes of equipment. 
 
 WRECKING, SHORING AND 
 EXCAVATING 
 
 '*BM-1'' 
 
 (a) This item will include any item bought 
 especially for the wrecking of this job 
 that can not be used on other work 
 and is not chargeable against plant. 
 
 '*BM-2" 
 
 (a) Under this head come such items as 
 dynamite, oil, and other materials 
 
f iijf 
 
 242 PRACTICAL COST KEEPING 
 
 necessary to carry on the work and not 
 directly chargeable to plant. 
 
 (a) Under this head will come such items 
 as lagging and iron rings which are 
 directly chargeable to excavating and 
 lagging for caissons. 
 
 (a) Under this classification come such 
 items as are chargeable to driving 
 wood or concrete piles. 
 ''BM-5" 
 
 (a) This includes all money spent for wood 
 or steel sheet piling. 
 
 FOUNDATIONS OF CONCRETE, STONE, 
 RUBBLE OR BRICK 
 
 '^CM-l'' 
 
 (a) All lumber required building wood 
 foundation forms. 
 
 (b) All nails, tie wire, and miscellaneous 
 
 materials used erecting wood forms. 
 
 "CM-2'' All materials used in the concrete 
 foundations. 
 
 (a) Cement. 
 
 (b) Gravel or crushed stone. 
 
 MATERIAL COST SCHEDULE 243 
 
 (c) Sand. 
 *'CM-3*' 
 
 (a) Reinforcing steel and tie wire. 
 **CM-4*' Materials required for rubble work. 
 
 (a) Rubble or other stone. 
 
 (b) Mortar materials. 
 
 WATER AND DAMP PROOFING 
 
 **DM-1'* 
 
 (a) All materials used in connection with 
 water or damp proofing. 
 
 CEMENT FLOORS AND PAVEMENTS 
 
 **EM-1** Materials required in cement floors. 
 
 (a) Cement. 
 
 (b) Crushed stone or gravel. 
 
 (c) Sand. 
 
 ''EM.2'' Concrete or Cinder Fill. 
 
 (a) Cement. 
 
 (b) Crushed stone, gravel, cinders, or slag. 
 
 (c) Sand. 
 
 "EM-3" Concrete Curb and Gutter. 
 
 (a) Material required for all kinds of 
 forms. 
 
 (b) Cement. 
 
 (c) Gravel or crushed stone. 
 
(b) 
 (c) 
 (d) 
 
 244 PRACTICAL COST KEEPING 
 
 (d) Sand. 
 **EM-4'' Concrete Pavements, 
 (a) Cement. 
 
 Gravel or crushed stone. 
 
 Sand. 
 
 Brick, wood blocks, etc. 
 
 Materials required for cement finish 
 floors and base. 
 
 (a) Cement. 
 
 (b) Sand. 
 
 BRICK, STONE, GRANITE, TERRA 
 COTTA, AND GENERAL MATERIALS 
 
 (a) 
 (b) 
 (c) 
 (d) 
 (e) 
 (f) 
 (g) 
 (h) 
 (i) 
 
 (i) 
 
 (k) 
 ''FM-2'' 
 
 MATERIAL COST SCHEDULE 245 
 
 Common brick. 
 
 Paving brick. 
 
 Fire brick. 
 
 Face brick. 
 
 Special face brick. 
 
 Enamel or glazed face brick. 
 
 Sand used in mortar. 
 
 Lime used in mortar. 
 
 Cement used in mortar. 
 
 Flue lining. 
 
 Salt glazed tile coping. 
 
 <i 
 
 n 
 
 <( 
 
 (b) 
 
 (c) 
 
 FM.3' 
 
 (a) 
 
 (b) 
 
 FM-4" 
 
 (a) 
 
 (b) 
 
 FM-5' 
 
 (a) 
 
 Cost of mortar. 
 
 Cost of waterproof paints or plaster. 
 
 Cost of granite. 
 Cost of mortar. 
 
 Cost of terra cotta. 
 Cost of mortar. 
 
 Cost of materials, acid, brushes, etc., 
 used in cleaning and pointing all 
 classes of masonry work. 
 
 i 
 
 i 
 
 REINFORCED CONCRETE MATERIALS 
 
 n 
 
 tt 
 
 it 
 
 (a) Cost of cut stone. 
 
 GM-l*' Forms. 
 
 (a) All kinds of lumber required for con- 
 crete forms. 
 
 (b) Cost of metal column moulds. 
 
 (c) Cost of nails, wire, etc. 
 GM-2** Concrete Materials. 
 
 (a) Cement. 
 
 (b) Gravel or crushed stone. 
 
 (c) Sand. 
 
 (d) Miscellaneous concrete materials. 
 GM-3" Reinforcing Steel. 
 
 (a) Cost of reinforcing steel. 
 
 (b) Cost of tie wire, chairs, etc. 
 
246 PRACTICAL COST KEEPING 
 
 ( ( 
 
 iili'f 
 
 << 
 
 tt 
 
 GM-4^' Tile. 
 (a) Cost of clay tile, metal domes, metal 
 lath, gypsum domes, etc. 
 
 GM-5*' Tile Floor Arches. 
 
 (a) Cost of tile for arches. 
 
 (b) Cost of lumber and hangers for arches. 
 
 (c) Cost of mortar. 
 
 GM-6'' Partition Tile. 
 
 (a) Cost of all kinds of partition or col- 
 umn tile. 
 
 (b) Cost of mortar. 
 
 iBa 
 
 ROUGH CARPENTRY 
 
 (a) Cost of all kinds of rough or framing 
 lumber. 
 
 (b) Cost of nails, joist hangers, stirrups, 
 etc. 
 
 '*HM-4'' 
 
 (a) Cost of all classes of hardwood or fin- 
 ish flooring. 
 
 (b) Nails and other miscellaneous expense. 
 
 (a) Cost of wood shingles. 
 
 (b) Cost of nails, etc. 
 
 MATERIAL COST SCHEDULE 247 
 
 MILL WORK AND INTERIOR FINISH 
 
 '*IM-1" 
 
 (a) Cost of mill work. 
 
 (b) Cost of stairs. 
 
 (c) Nails, glue and miscellaneous ma- 
 terials required. 
 
 '*IM.2 " 
 
 (a) Cost of all classes of metal doors and 
 trim. 
 
 LATHING AND PLASTERING 
 MATERIALS 
 
 *'JM-1 
 
 (a) 
 
 (b) 
 
 (c) 
 "JM-2' 
 
 (a) 
 (b) 
 (c) 
 (d) 
 
 »> 
 
 tt 
 
 Cost of all kinds of wood lath and 
 plaster board. 
 
 Cost of all kinds of metal lath, chan- 
 nels, etc. 
 Cost of all kinds of comer bead. 
 
 Cost of all kinds of plastering ma- 
 terials for scratch and brown coats. 
 Cost of all kinds of plastering materials 
 for finish coat. 
 
 Cost of all kinds of plastering material 
 for exterior work. 
 
 Cost of supplies for ornamental work, 
 casting plaster, glue, etc. 
 
248 PRACTICAL COST KEEPING 
 
 SHEET METAL WORK, METAL DOORS. 
 WINDOWS, ETC 
 
 (a) Cost of all kinds of general sheet 
 
 metal work. 
 (a) Cost on all classes of metal doors and 
 
 windows. 
 
 (c) Cost of all kinds of metal roofing. 
 
 (d) Cost of all kinds of metal ceilings. 
 
 ROOFING MATERIALS 
 ''LM-l'' 
 
 (a) Cost of felt, pitch, and gravel. 
 
 (b) Cost of asphalt or asbestos shingles. 
 
 (c) Cost of roofing slate. 
 
 (d) Cost of roofing tile. 
 **LM.2'' 
 
 (a) Cost of deadening felts. 
 
 MARBLE AND SCAGLIOLA WORK 
 **MM-1'' 
 
 (a) Cost of all classes of marble work; 
 either f. o. b. cars or f. o. b. job. 
 
 (b) Cost of plaster of Paris, wire, and mis- 
 cellaneous supplies. 
 
 MATERIAL COST SCHEDULE 249 
 
 •'MM-2** 
 
 (a) Cost of all classes of scagliola work. 
 
 '*NM-1" 
 
 (a) Cost of all classes of floor and wall 
 tile. 
 
 (b) Cost of sand and cement. 
 
 **NM.2*' 
 
 (a) Cost of all classes of composition floors 
 and base. 
 
 **NM-4" 
 
 (a) Cost of sand, cement, and chips re- 
 quired in terrazzo work. 
 
 GLASS 
 
 **0M-1'' 
 
 (a) Cost of all kinds of glass. 
 
 PAINT, VARNISH AND WALL 
 
 PAPER 
 
 **PM-1'' 
 
 (a) Cost of all kinds of paint and varnish. 
 
 (b) Cost of putty, sand paper, and miscel- 
 laneous items. 
 
 (c) Cost of all kinds of wall paper. 
 
 (d) Cost of paste, etc. 
 
 > 
 
250 PRACTICAL COST KEEPING 
 
 STRUCTURAL STEEL AND ORNA- 
 
 MENTAL AND MISCELLANEOUS 
 
 IRON, STEEL AND BRASS 
 
 (a) Cost of structural steel and iron. 
 
 Cost of miscellaneous iron, such as, 
 coal hole doors and covers, area grat- 
 ings, coal chutes, bumpers, etc 
 Cost of ornamental iron work. 
 Cost of brass and bronze work. 
 
 (b) 
 
 (c) 
 (d) 
 
 PLUMBING AND GAS FITTING 
 
 (a) Cost of pipe, fittings, tanks, etc. 
 
 (b) Cost of all kinds of fixtures. 
 
 (e) Cost of all kinds of pipe covering, 
 (d) Cost of ranges, etc. 
 
 STEAM, HOT WATER, OR FURNACE 
 
 HEATING 
 
 (a) Cost of all kinds of pipe and fittings. 
 
 (b) Cost of boilers, tanks, furnaces, etc. 
 
 (c) Cost of radiators. 
 
 (d) Cost of pipe covering. 
 
 MATERIAL COST SCHEDULE 251 
 
 ELECTRIC WIRING 
 
 '*TM-1" 
 
 (a) Cost of all kinds of conduit. 
 
 (b) Cost of all kinds of switches, recepta- 
 cles, etc. 
 
 (c) Cost of all kinds of wire. 
 
 (d) Cost of telephones and other fixtures. 
 
 (e) Cost of generators, dynamos, switch- 
 boards, etc. 
 
 **XM." 
 
 EXTRA WORK 
 
 All materials used in connection with 
 extra work should carry the same classi- 
 fication as the labor distribution, viz., 
 XM-21'', etc. 
 
 
 ({ 
 
CHAPTER XXVI 
 MATERIAL COST RECORD SHEETS 
 
 The Material Cost Record Sheets are the 
 same size as the Labor Cost Record Sheets, and 
 are made to fit in the same book or card index 
 taking cards 4 by 6% inches, or they may be 
 used with a standard loose leaf binder, which 
 takes sheets either 11x17 inches or 14x17 inches. 
 This is the standard size binder and may be 
 obtained at any book or stationery store. 
 
 These sheets are ruled as illustrated in figure 
 149, each sheet containing 9 columns for the 
 quantities of material and the cost of same. 
 The bills are all numbered as they are received, 
 «nd the numbers only are entered in the cost 
 book. As the materials are received on the job 
 and the bills for same checked, these items are 
 entered in the cost book at once regardless as 
 to whether or not the bills have been paid. In 
 this way it is possible to know just what the 
 materials under each branch of the work have 
 cost; and the book is up to date at all times. 
 By this method any descrepancies or errors are 
 
 252 
 
 MATERIAL COST RECORD 253 
 
# 
 
 264 PBACTICAL COST KEEPING 
 
 DAILY CONSTRUCTION REPORT 255 
 
 I 
 
 
 
 discovered before it is too late to remedy same. 
 
 At the end of each month the sheets are ruled 
 up, and the totals of both the quantities of 
 materials and cost of same are carried forward 
 into the sheets for the next month. 
 
 This system has been used on many jobs, on 
 some of them the materials were received in 
 very large quantities, and the results were most 
 satisfactory in every respect, as it was always 
 possible to tell just what quantities of every 
 class of materials had been received and what 
 the cost of same was to date. 
 
 DAILY CONSTRUCTION REPORT 
 
 Nearly all of the larger building contractors 
 or contractors doing work away from the home 
 office require a daily construction report from 
 the job. This report is 8%xll inches and usu- 
 ally gives the name of the building, the location, 
 weather conditions, and temperature; so that 
 in case of delays, unsatisfactory progress, etc., 
 the daily reports or diary, will give the rea- 
 sons for same, and will show unusual condi- 
 tions on the job, and other remarks that might 
 prove of value to the home office. In penalty 
 contracts especially it is advisable to use daily 
 reports, making notations of all classes of men 
 
 110 
 
 t— thw °^*' 
 
 ^*S22S5£^ 
 
 1 ffMoklac 
 
 «<rrMa 
 
 !% 
 
 4 
 ft 
 
 » iiBo« nus 
 
 Cenorat* m»* 
 Oaltcons 
 Sh««t »tllat 
 
 fosadatioaa 
 Brlok or Bubble 
 
 ft Bhv Breef tac 
 T 0«Mnt naiA 
 noox« anft Wftlks 
 OoBO. Yleer fill 
 
 • >rl«k HasoBxy 
 
 • Oat ttoM 
 
 10 Or»alt« 
 
 11 Tarn Ootta 
 
 It T*rr» C«tttt ni* 
 Floor* or Vurt. 
 
 18 Rolaf , CoBoroto 
 Mix anA Ooyoalt 
 Coaeroto Ibxsa 
 Bolaf. Stool 
 
 14 Bongh Carpontxy 
 
 Xb Vlalak Cupoatry 
 •oo4 noort 
 Wood Stain 
 
 16 lUtal toTTiat 
 
 17 Plaatorli^ 
 
 18 Boonac 
 
 19 riro-noof Doon 
 Ti.r* Iladova 
 
 80 Shoot lotal 
 
 81 Stmotsral Stool 
 
 82 Onaaoatal Iron 
 Braaa or Broaso 
 
 8S latorlor Harblo 
 8ft Ttlo and Moaal* 
 88 8oa«lloU 
 8ft Olaao aaft Olasiai : 
 8T ralAtlac 
 
 I>ooor«tla8 
 88 ?lTiAli« 
 
 Oaa nttli« 
 8f Boatti« 
 
 Toatilatlac 
 
 Fovor Plant 
 
 80 Xlootrie *lrla( 
 Flrtaroo 
 
 81 Zlovatora 
 U Hall Otato 
 
 TOTALS 
 
 SlAXXr COISTBtTCTXOI 8XNRT 
 
 BaiiAia it CertaTlispHal 
 
 »,to APft3-l916 
 
 /o 
 
 
 %- 
 
 ^ 
 
 u 
 
 If- 
 
 <^ 
 
 3S 
 
 t. 8 flzaohera aad 4 latorora ymttl^ 
 down 00 nor* to floor Is baaoaont 
 
 8. Voroaaa, .10 aaaoaa, 14 laborora 
 
 and i holatlog ongineor. loyin^ ao»> 
 BOa brlok on aouth oleratlon olxtb 
 atory and patching arooad windows 
 on flrat floor. 
 
 9. 8 atono aottora and 4 holpora aott- 
 lag atono ooraloo en oaat and waat 
 
 OlOTatlOBS. 
 
 10. 6 aaaoaa and 6 laborora on eypsaa 
 tilo partltloaa on Srd and 4th fl. 
 Kzpoot to arart work oa tho 6ch anft 
 6th floora toaorrov with 3 noro 
 
 18. Caxpaaiera and laborora orootlag 
 ooaeroto fonaa for roof slab, alao 
 baaoa and ooluona on pent hooao. 
 Xroa vorkaro bending elab atool to 
 bo naod in roof boaaa. 
 
 14. Oarpontora aatting roa^h baoka on 
 6th and 6th floors, getting rsady 
 ao aaaona ean atart partitioaa. 
 
 19. 8haot aatal aorkara glatlag aatal 
 vladowa oa alloy oloTatloa, ftr 
 tho Batlpaal Window CoBt>aay. 
 
 £8. Iron workara atartlng orootioa of 
 iroa atalra froa tha aaooad to tha 
 third floor a. 
 
 8ft. Clatlera glacing ic<oa eash oa t«o 
 
 atreot froota up to 4th floor to Aaj. 
 ST. Painters palctiag fraaea oa tho two 
 atroet frouta 2ad and Srd fla. 
 
 88. Plaabara rooghlag la far lavatorlaa 
 oa third floor. 
 
 89. Steaa f ittera working la baaaaaat 
 on boiler and hot water tank. 
 
 Blootrlolans rnnnlng ooadulta la 
 partitions 6th tad 6th rioors. 
 
 80 
 
 Oaaars ^slted imildii^ to ftay with 
 tha arohiteota. 
 
 Flaaterera are not oa tha Job. Pra»> 
 laed to hare aan her* en the let. 
 They aay they oauiot get aen. Batter 
 gat afjer then froa tha offloa. 
 
 Fiff. 160. Daily Conatruction Report 
 
256 PRACTICAL COST KEEPING 
 
 I 
 
 at work on the job, and noting all delays and 
 the reasons for same; as these items will prove 
 very valuable in case of law suits. 
 
 The form as illustrated in figure 150, will 
 prove a simple and very efficient daily report, as 
 the number of men engaged on all classes of the 
 work are given daily together with all neces- 
 sary remarks regarding the progress of the 
 work and the condition of the job. These sheets 
 are made 8% inches wide and 11 inches long 
 and can be filed on the regular post file made 
 for such sheets. 
 
 Where it is desirable to keep a copy of the 
 reports on the job, a carbon copy can be made 
 by using a hard indelible pencil with which to 
 write the original; or, the better method is to 
 have the blanks printed in purple copying ink 
 and the reports written with either copying ink 
 or indelible pencil and a letter press copy made 
 with the tissue sheets dampened in the usual 
 way. This system is by far the best, as the 
 original copy is always on file on the job, and 
 the cost of the stationery and printing are re- 
 duced by one-half. 
 
 DAILY MATERIAL REPORT 257 
 
 DAILY MATERIAL REPORT 
 
 The Daily Material Report may be used in 
 conjunction with the Daily Construction Re- 
 port or as a separate report if desired. This 
 report is intended to be a summary of all the 
 materials received on the job during the day, 
 what they are to be used for, the column num- 
 ber or charge for same, and from whom they 
 were received. From these reports the book- 
 keeper in the office is able to check the bills as 
 they come in from the various material sup- 
 ply companies, and it dispenses with the neces- 
 sity of sending all the delivery tickets to the 
 office, except in cases of discrepancies, or where 
 the bills and the reports do not check. These 
 reports may be printed on the back of the Daily 
 Construction Report or on a separate sheet as 
 may be desired, and they should be the same 
 size as the other reports, viz., either 4 by 6% 
 inches or 8V^ by 11 inches. They should either 
 be made in duplicate and the carbon copy kept 
 on the job, or the originals should be printed in 
 copying ink and written with copying ink or 
 indelible pencil, and a letter press copy kept as 
 described under Daily Construction Reports. 
 See figure 151. 
 
258 PRACTICAL COST KEEPING 
 
 DAILY MATERIAL REPORT 259 
 
 A great many contractors require their time- 
 keepers or foremen to report the quantities of 
 the different materials used on the job every 
 day. This has its advantages and disadvan- 
 tages for the reason that reports as made out 
 every day will give the approximate quantities 
 of sand, gravel, brick, cement, lumber, etc., used 
 that day, which will prove successful until 
 near the end of the job, or the bottom of the 
 pile, when they find that there is either too lit- 
 tle or too much material on hand to check with 
 the bills of material actually received. The 
 most satisfactory way is to charge the material 
 as it is received on the job, and not make the 
 daily reports of material used. If, however, 
 the contractor desires the materials as used 
 daily, reported to the office, the form as given 
 under figure 152, will prove very efficient and 
 simple to report. The headings are filled in on 
 the job to conform with the work being per- 
 formed on which the various classes of materials 
 are being used. 
 
 WEEKLY PROGRESS REPORTS 
 
 Progress reports are used by a great many 
 contractors and the forms are filled in and sent 
 
260 PRACTICAL COST KEEPING 
 
 WEEKLY PROGRESS REPORT 261 
 
 U 
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 V5 
 
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 M/ »Um. 
 
 
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 r « 
 
 
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 ClICCCCDDDi 
 
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 Fig. 163. Weekly Progress Report 
 
262 PRACTICAL COST KEEPING 
 
 to the home oflBce each week. These reports are 
 usually a drawing of the four elevations of the 
 building and a typical floor plan. By the use 
 of different colored crayons the various classes 
 of work are distinguished, so that by a careful 
 study of the chart it is possible to tell just how 
 far up the brick, stone, or terra cotta walls are 
 constructed on each elevation. The floor on 
 which concrete has been poured, the number of 
 square feet of forms erected, and the quantity 
 of reinforcing steel in place, is also shown. The 
 finish floors, partitions and plastering can also 
 be given, so that the charts as turned in from 
 the job each week, show the progress of the job 
 from foundations to finish. 
 
 Figure 153, is an illustration of the progress 
 chart as used by some of the larger building 
 contractors. 
 
 ORDER BLANKS 
 
 An order should state in as few words as pos- 
 sible what materials are required, when, where, 
 and the price of same. 
 
 The Form for Order as illustrated under figure 
 154, will give a very good idea of what these re- 
 quirements should consist of and how they 
 
 FORM FOR ORDER 
 
 263 
 
 4» 
 
 O 
 
 Qt 
 Q 
 
 s 
 
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 t 
 
 a 
 
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 8 
 
 6i 
 
 4» 
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 OIO 
 
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 /> 3 
 
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 04* • 
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 n 
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 •85 
 
 ^ +» 
 
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 ttafti 
 
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 5« 
 
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 6 
 
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 iloo 
 
264 PRACTICAL COST KEEPING 
 
 should be arranged to prove satisfactory for 
 general use. 
 
 All orders should be made in triplicate. The 
 original should go to the party from whom the 
 material is purchased, the second or duplicate 
 copy should go to the home office, and the third 
 or triplicate copy should be retained on the job 
 for reference. The orders should be printed on 
 sheets 8% inches wide by 6l^ inches long, for 
 use without folding, in the ordinary sized envel- 
 ope 3% by 6% inches. Where a large order 
 blank is required use sheets 8i^ by 11 inches. 
 The original sheets should be printed on either 
 white or yellow paper, the duplicate sheet on a 
 buff paper, and the triplicate copy on a pale 
 blue paper. By using sheets of different colors 
 it is always possible to distinguish the original, 
 office, and job copies at a glance. 
 
 ESTIMATE SHEETS 
 
 In order to prepare an intelligent estimate it 
 is necessary that the cost of all materials and 
 labor be estimated separately, as it is only by 
 estimating work on this basis that it is possible 
 to determine whether the job is gaining or losing 
 on the estimate, and it is the only way by which 
 an accurate check may be obtained between the 
 
 FORM OF ESTIMATE SHEET 265 
 
266 PRACTICAL COST KEEPING 
 
 costs coming in from the job and the original 
 estimate. 
 
 By keeping the material and labor costs sepa- 
 rately on the estimate, it is also possible to go 
 through the estimate and obtain the amount of 
 estimated pay roll on the job for the liability 
 insurance. 
 
 These forms wiU be found especially interest- 
 ing to the contractor who is particular and de- 
 mands estimates that can be checked and re- 
 checked. 
 
 Under figure 155, is iUustrated the estimate 
 form with practical examples as used in esti- 
 mating various branches of work. The most 
 convenient size for the estimate sheet is either 
 8% by 11 or 91^ by 12 inches. 
 
 SUMMARY OF ESTIMATE 
 
 After the detailed estimate has been prepared 
 it is necessary to tabulate the total costs of the 
 different branches of work on one sheet, so that 
 the costs may be properly arranged to see that 
 no branch of work has been omitted. 
 
 Under figure 156, is given an illustration of 
 a Summary of Estimate Sheet together with the 
 various headings used in connection with same. 
 
 SVMMAUY OF ESTIMATE SBEET 267 
 
 
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 Fig* 166. Summary of Estimate Sheet. 
 
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268 PRACTICAL COST KEEPING 
 
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 BEQUEST FOR BID CARDS 269 
 
 REQUEST FOR BID CARDS 
 
 When the contractor is figuring on new work 
 it is customary to receive bids from the various 
 sub-contractors, §uch as Cut Stone, Terra Cotta, 
 Plastering, Structural Steel, Ornamental Iron, 
 and in fact, on every branch of work not per- 
 formed by the general contractor. The Post 
 Card, as illustrated under figure 157, will prove 
 very convenient for this purpose, as it is a 
 great time saver, being very much faster than 
 using the telephone or any other method, pro- 
 viding the blank spaces are filled in with a 
 **set up'* rubber stamp made for the purpose. 
 
 COPY OF FREIGHT BILL 
 
 Where the contractor is performing out of 
 town work and the different materials are 
 shipped to the job, it will be necessary for the 
 job office to handle such items as freight, etc. 
 The main office usually requires all receipts for 
 cash expended by the job to be turned in each 
 week with the Cash Statement. The **Copy of 
 Freight Bill,'' as illustrated under figure 158, 
 will prove useful in instances where it is desir- 
 able to retain copies of all bills on the job, as 
 
270 PRACTICAL COST KEEPING 
 
 COPY OF FREIGHT BILL 
 
 271 
 
 
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 £ 
 
 an exact copy of the original may be obtained 
 by using this form. 
 
 FORM FOR COMBINATION CHECK AND 
 
 VOUCHER 
 
 A convenient form for a combination check 
 and voucher is illustrated under figure 159 
 This form has an advantage over many other 
 check and voucher forms in use by contractors 
 inasmuch as it is the exact size of a regular 
 bank check; it is easily made out and gives the 
 entire transaction on the face of it, so it is not 
 necessary to turn the check and make notations 
 on the back of it. In a great many other sys- 
 tems in use by contractors where the voucher 
 form is used, it is necessary to make out the 
 check in the regular way and in addition the 
 regular voucher form must be made out, neces- 
 sitating the writing of all names two or three 
 times and doubling the work of the book-keeper 
 in making out the checks. The form as illus- 
 trated will meet all the requirements of the 
 average contractor, in addition to being very 
 simple and easily kept. 
 
272 PRACTICAL COST KEEPING 
 
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 IN CONCLUSION 
 
 IN CONCLUSION 
 
 273 
 
 While the average building contractor will 
 not find use for all the forms as given in this 
 book, the different blanks and forms are given 
 so that he may choose those which best meet his 
 individual requirements. 
 
 It is, of course, quite evident the larger con- 
 tractors will find use for more of the forms 
 than the smaller firms; but every contractor en- 
 gaged in construction work should keep costs 
 on his work; as it is only in this way and, by 
 studying conditions, that the contracting busi- 
 ness will be put on as conservative a basis as the 
 other great industries and allow the contractor 
 the fair margin of profit to which he is en- 
 titled but very seldom obtains. 
 
 lavdaio3 jai|i«M "H 'l"*"^ 
 

 
 
 
 
 PAY ROLL SHEETS 
 
 
 
 1 
 
 CASH EXPENSE SHEETS 
 
 
 
 
 FOREMAN'S REPORT SHEETS 
 
 
 
 
 ORDER FOR CHANGE SHEETS 
 
 
 i 
 
 LABOR DISTRIBUllON SHEETS 
 
 
 1 
 
 We furnish any of the above mentioned sheets, 
 as illustrated in this book, to contractors who 
 require them in small quantities, much cheaper 
 than you can obtain them from your home 
 printer. 
 
 These sheets go into one compact little book, 
 that you can carry in your pocket on the jobs 
 at all times. Used with equal satisfaction by 
 contractor, foreman or time-keeper. 
 
 Systematize your business by putting it on 
 the basis of "knowing how you stand at any 
 stage of the game." 
 
 Reduces time-keeping and pay roll labor 50 
 per cent and more than doubles your efficiency. 
 
 Furnished on high grade paper, especially 
 adapted for this purpose. 
 
 SEND FOR SAMPLE SHEETS TODAY AND 
 GIVE THIS SATISFACTORY SYSTEM A TRIAL 
 
 
 f 
 1 
 
 QUANTITY— Sheets 100 500 1000 
 p»jiv Roll Sheets S0.75 $3.25 $6.00 
 
 
 Cash Expense Sheets 80 3.50 6.00 
 
 Labor Distribution Sheets... .80 3.50 6.00 
 
 Foreman's Report Sheets 60 2.00 3.^& 
 
 Order for Change Sheets 
 
 (Furnished 3 to a set) 1.60 6.00 10.00 
 
 
 *l 
 
 Sent Prepaid. For points west of the Rocky 
 Mountains, add 5 cents for each 100 sheets. 
 
 
 1 
 
 FRANK R. WALKER 
 
 
 
 30 North Michigan Avenue Chicago 
 
 J 
 
 
 1 
 
 T 
 
 
 
TRY OUR 
 
 ESTIMATE SHEETS 
 
 Contractors and Estimators will find the Esti- 
 mate sheets, as illustrated on page 265, the most 
 satisfactory sheet they have ever used. 
 
 By separating the costs of materials and labor, 
 you are able to tell at a glance, just what amount 
 you have figured for pay roll and how much for 
 materials. 
 
 TRY THIS FORM OF ESTIMATE SHEET AND 
 YOU WILL ALWAYS USE IT 
 
 We can furnish these sheets much cheaper than 
 you can obtain them from your own printer, as 
 we have them made up in large quantities. 
 
 Printed on High Grade Bond Paper. 
 
 Sheets 9 ^A by 12 inches. 
 
 Put up in pads containing 100 sheets. 
 
 QUANTITY— Sheets 100 600 1000 
 
 Price, Estimate Blanks $1.50 $6.00 $10.00 
 
 The above sheets weigh 1% pounds per 100. 
 
 Sent Prepaid. For points west of the Rocky 
 Mountains, add 10 cents for each 100 sheets. 
 
 FRANK R. WALKER 
 30 North Michigan Avenue 
 
 Chicago 
 
 i 
 
 i 
 
 For Only $15 
 
 WE WILL FURNISH YOU WITH ELECTRO- 
 TYPE PLATES, BEARING YOUR FIRM 
 NAME AT THE TOP, FOR ALL OF THE 
 FOLLOWING FORMS: 
 
 Pay Roll Sheeto 
 
 Cash Expense Sheets 
 
 Labor Distribution Sheets 
 Foreman's Report Sheets 
 Order for Change Sheets 
 
 By using these forms, you do not pay for any 
 composition or ruling, merely turn the electro- 
 types over to your printer with instructions to 
 furnish the paper and the necessary labor to 
 print same. 
 
 IT WILL COST YOUR PRINTER MORE TO 
 SET THESE OR ANY OTHER FORMS IN TYPE 
 THAN WE CHARGE YOU FOR THE ENTIRE 
 SET OF SEVEN ELECTROTYPE PLATES. 
 
 THESE PLATES WILL PAY FOR THEM- 
 SELVES ON YOUR FIRST ORDER FOR STA- 
 TIONERY AND WILL REDUCE YOUR PRINT- 
 ING BILLS ONE HALF. 
 
 Send for these forms today and put your pres- 
 ent contracts on a business basis. 
 
 CONVENIENT ACCURATE EFFICIENT 
 
 FRANK R. WALKER 
 30 North Michigan Arenue Chicago 
 
DAILY MATERIAL REPORTS 
 
 We furnish cards, as illustrated on pages 258 
 and 260, size 4% by 6% inches, to be sent from 
 the job to the main office every day, giving com- 
 plete record of all material received and used on 
 the job during the day, and the totals to date. 
 
 These cards are furnished printed on both sides, 
 giving the DAILY MATERIAL REPORT on the 
 front of the card and a record of MATERIALS 
 RECEIVED AND USED on the back of the card. 
 Convenient to handle and file both on the job 
 and in the office. 
 
 WE FURNISH THESE FORMS MUCH 
 CHEAPER THAN YOU CAN 
 
 OBTAIN THEM ELSEWHERE 
 
 SYSTEMATIZE YOUR BUSINESS 
 
 QUANTITY— Cards 100 600 1000 
 
 Daily Material Reports $0.80 $3.50 $6.00 
 
 Sent Prepaid. For points west of the Rocky 
 Mountains, add 5 cents for each 100 cards ordered. 
 
 We Furnish Electrotype Plate* if Desired 
 
 We will furnish you with electrotype plate for 
 either of the above forms for $3.00 postpaid. 
 
 FRANK R. WALKER 
 
 30 North Michigan Avenue 
 
 Chicago 
 
 1 
 
 LABOR COST RECORD CARDS 
 
 MATERIAL COST RECORD 
 
 CARDS 
 
 KEEP YOUR RECORDS COMPLETE IN A 
 CARD INDEX FILE 
 
 We furnish either of the above forms, as Illus- 
 trated on pages 238 and 253, on cards 4% by 6% 
 Inches, printed on two sides, to record the quan- 
 tities and costs of the different classes of 
 material and labor. 
 
 These cards furnish you with a detailed state- 
 ment every day, showing Just what Quantities 
 of material have been received, the amount of 
 labor performed and the total cost to date, mak- 
 Ing it possible to check your estimate during the 
 progress of the work. 
 
 Suitable for use both on the Job and In the 
 General offices. 
 
 SEND FOR CARDS TODAY AND TRY THIS 
 SYSTEM ON YOUR NEXT JOB 
 
 QUANTITY— Cards 100 
 
 Labor Cost Record Cards ?0.80 
 
 Material Cost Record Cards. .80 
 
 500 
 
 $3.50 
 3.60 
 
 1000 
 
 $6.00 
 6.00 
 
 Sent Prepaid for points west of the Rocky 
 Mountains, add 5 cents for each 100 cards or- 
 dered. 
 
 ELECTROTYPE PLATES FURNISHED 
 
 If you desire to have the cards printed by 
 your own printer, we will furnish you with 
 electrotype plates for same, at $3.00 each. 
 
 FRANK R. WALKER 
 30 North Michigan ATenua Chicago 
 
THE BUILDING ESTIMATOR'S 
 REFERENCE BOOK 
 
 By 
 FRANK R. WALKER 
 
 A BOOK OF COST DATA 
 
 for 
 
 BUILDING CONTRACTORS 
 
 Estimators, Superintendents and Foremen 
 
 This book is being used and endorsed by many 
 of the most prominent building contractors in 
 the United States and Canada, as being: the only 
 book of cost data published that meets the re- 
 quirements of the present day building con- 
 tractors who are estimating work in all part? 
 of the country under varying conditions. 
 
 Actual costs are given on all classes of bulM- 
 ing construction, with all costs reduced to actual 
 hours and units of measure. 
 
 This book will save any contractor or esti- 
 mator many times the original cost on the first 
 Job — send for It now and safeguard your profits. 
 
 JUST FITS THE POCKET 
 
 Size 4% by 7 inches. 
 612 Pages. 
 
 Bound in Leather. 
 Profusely Illustrated. 
 
 Price $10.00 Postpaid 
 
 Sent on approval to persons furnishing satis- 
 factory references. 
 
 FRANK R. WALKER 
 
 30 North Michigan Avenue 
 
 Chicago 
 
 
 
 THE UVE, WIDE-AWAKE CON- 
 TRACTOR KNOWS WHAT 
 HIS WORK COSTS HIM ON 
 EVERY JOB. DO YOU? 
 
 If you desire to place your business on a 
 profitable basis, from estimating new work, pur- 
 chasing materials, constructing your buildings 
 and completing your contracts, you should use 
 "THE BUILDING ESTIMATOR'S REFERENCE 
 BOOK" and the various labor saving forms, as 
 Illustrated and described In "PRACTICAL. COST 
 KEEPING FOR CONTRACTORS." 
 
 These forms have been used on all classes of 
 building and construction work, under varying 
 conditions, and have been found, not only more 
 accurate and efficient, but they require less 
 labor to keep them up-to-date, than any other 
 cost keeping system now In general use among 
 
 contractors. 
 
 To keep pace with your competitors, you must 
 keep costs on your work, and this Is absolutely 
 essential to any well managed business. Our 
 methods give you all the data your business re- 
 quires at less expense and labor than any other 
 system. 
 
 TRY THIS SYSTEM ON YOUR NEXT JOB 
 AND BE CONVINCED 
 
 ACCURACY EFFICIENCY SATISFACTION 
 
 FRANK R. WALKER 
 30 North Michigan Avenue 
 
 Chicago 
 

 Date Due 
 
 
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 DEC 1 6 1 
 
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 (i\$h0o^0^ 
 
 MAR 0119M 
 
 JUl -9 1926 
 
 II 
 
END OF 
 
 TITLE 
 
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