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Fig. 159. Pin Board for Determining the Direct Labor Cost of Handling Different Kinds of Commodities in a Large Steamship Terminal. This Cost Method Takes into Account the Number of Packages Handled on One Order. Small Orders Naturally Have a High Cost per Package
A separate board is used for each commodity that is handled frequently enough to justify a study of the labor cost. Boards are built up of layers of corrugated
straw-board with a binding of gummed cloth tape around the edges. Boards each have a sheet of co-ordinate paper about 24 by 30 inches, mounted on the
surface. Short pins with spherical glass heads are pushed into the board until the heads touch the paper. With this arrangement, boards can be handled
continually without danger of pins falling out and spoiling the accuracy of the record