13. The trial balance shows but one item of general expense—the distribution account. How would you proceed to analyze the various subdivisions of general expense?
14. Is a department operated at 50% of its productive labor necessarily operated with any less efficiency than another where the expense is but 25%. Why?
15. The operating statement shows increasing percentages each month. What does this condition of affairs reveal and what two ways are at once suggested for improving the situation?
16. A foreman, to have the operating expense of his department show more favorably, diverts his expense charges onto other work. How can such irregularities generally be detected?
17. A workman's wage is 30 cents per hour in a department whose operating expense is 40% of its productive labor and whose general expense is 33⅓%. How much per hour should the company charge for this man's services on a repair job in order to make a profit of 20%?
18. Calculate the departmental and general expense percentage rates for distribution in a factory whose operating figures are shown as follows:
| Operating Expense | Productive Labor | ||||||||||
| Dept. | A | $2,619. | 20 | $7,342. | 88 | ||||||
| " | B | 1,234. | 56 | 6,439. | 71 | ||||||
| " | C | 419. | 06 | 4,206. | 83 | ||||||
| " | D | 549. | 70 | 1,070. | 30 | ||||||
| Distribution Account | 6,088. | 14 | |||||||||
| Total Productive Labor | 25,281. | 49 | |||||||||
19. Draw up a form for cost sheet and show thereon the cost of a job done in the above plant whose direct charges are as follows, using the next even percentage in each case:
| Labor | —— | Dept. | A | —— | $125.10 |
| " | " | B | 75.20 | ||
| " | " | C | 100.30 | ||
| " | " | D | 25.40 | ||
| Material | 150.50 | ||||
20. What method should be used by the cost department to collect data showing material and labor costs?