. Electric railway journal . k, marking thereon the date Portland Shops—A Corner of Association Hall the time cards. At the end of the month these costsare compared with the report showing the number of arma-tures changed, wheels ground and cars washed, and aunit cost is obtained. MANUFACTURING RECORDS For material manufactured in the shops for suppliesthe following system is used. The storekeeper puts in anorder on the regular purchase requisition, sending a copyto the purchasing agent and the original to the mastermechanic, specifying on the order that the material is tobe manufactured by th


. Electric railway journal . k, marking thereon the date Portland Shops—A Corner of Association Hall the time cards. At the end of the month these costsare compared with the report showing the number of arma-tures changed, wheels ground and cars washed, and aunit cost is obtained. MANUFACTURING RECORDS For material manufactured in the shops for suppliesthe following system is used. The storekeeper puts in anorder on the regular purchase requisition, sending a copyto the purchasing agent and the original to the mastermechanic, specifying on the order that the material is tobe manufactured by the mechanical department. Upon re-ceipt of this order, properly approved, the cost clerk issuesa shop order on the foundry, machine shop or blacksmithshop as the case may be. Charges are made on the timecards and requisitions as explained heretofore. As soonas the shop order is completed the manufactured articlesare turned in to the storekeeper, who receipts for them onthe shop order blank. This shop order is then turned in. Portland Shops—Exterior View of Storehouse on EastSeventeenth Street of completion. As soon as all the orders are turned in, thecar is reported O. K. to the carhouse to which it is as-signed, and it is taken away. The cost clerk then closesthe shop order, totals up the cost sheet, and transfers thetotals to the permanent card record. This record is thenturned over to the master mechanic for examination and Portland Shops—Manufacturing Department in Machine Shop to the cost clerk. All charges are totaled by the Hollerithmachine clerk and are entered by the cost clerk on the man-ufacturing data card. When completed, the shop order is closed up, the card istotaled up and the totals transferred to the permanent rec-ord sheet. Successive reports for the same article are en- July 26, 1913.] ELECTRIC RAILWAY JOURNAL 35 tered on the same sheet, thus giving a comparison of thecost of manufacture at different times. The cost clerk thenreports to the stores depar


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