parts, and the balance of the work ahead for each class of machines and
workmen.

(e) The analysis of all inquiries for new work received in the sales
department and promises for time of delivery.

(f) The cost of all items manufactured with complete expense analysis
and complete monthly comparative cost and expense exhibits.

(g) The pay department.

(h) The mnemonic symbol system for identification of parts and for
charges.

(i) Information bureau.

(j) Standards.

(k) Maintenance of system and plant, and use of the tickler.

(l) Messenger system and post office delivery.

(m) Employment bureau.

(n) Shop disciplinarian.

(o) A mutual accident insurance association.

(p) Rush order department.