must be mentioned briefly. This is the template shop, in which thin sheets of metal are cut out to the finished shapes of the different parts of the boiler and engine details in accordance with the drawings. These templates are sent to the forge, boiler and machine shops, where they are laid upon the corresponding parts being manufactured, instead of marking off the latter to measurements by rule. Much time is saved by the use of the templates.
Stores and Costing Accounts All raw materials, or semi-manufactured parts such as steel castings, are received from the makers into the general stores. The works manager issues the necessary orders to the stores for such materials or articles, which are sent to the various shops in which they are required. The cost of these is debited to the particular order, say for ten locomotives, for which they are to be used, each order receiving an order number, against which everything is charged that is required for that particular lot of engines, until they are completed. The cost of labour is determined by means of daily time sheets, on which the number of hours taken by each workman is entered against the order on which he has been engaged. Finally an overall charge is added for general expenses which include rent, rates, taxes, management, unskilled labour, drawing office expenses, power, lighting and depreciation of plant. This charge usually takes the form of a fixed percentage either of the
