“Later I shall start reducing costs by studying machines, handling material economically and producing power at lowest costs: keeping the product moving, making environment count on the balance-sheet and protecting against accident and fire.”

“Is that all?” asked Mr. Bince.

“Oh, no, indeed!” said Jimmy. “That’s just a very brief outline of the way I shall start.”

“Ah!” said Mr. Bince. “And just how, may I ask, do you make environment count on the balance-sheet? I do not quite understand.”

Jimmy was mentally gasping and going down for the third time. He had wondered when he read that chapter title just what it might mean.

“Oh,” he said, “you will understand that thoroughly when we reach that point. It is one of the steps in my method. Other things lead up to it. It is really rather difficult to explain until we have a concrete example, something that you can really visualize, you know. But I assure you that it will be perfectly plain to you when we arrive at that point.

“And now,” he said, rising, “I must be going. I have a great deal to attend to this afternoon and to-morrow, as I wish to get some personal matters out of the way before I start in here Thursday.”

“All right,” said Mr. Bince, “I suppose we shall see you Thursday, but just bear in mind, please, that you and I can work better together than at cross-purposes.”

CHAPTER XVII.

JIMMY ON THE JOB.