UC-MRLF F JL UNITED STATES DEPARTMENT OF AGRICULTURE BULLETIN No. 660 r ashingtqn, D. C. September 12, 1918 HIGHWAY COST KEEPING By JAMES J. TOBIN and A. R. LOSH U. S. Engineer Economists Reviewed by HALBERT P. GILLETTE Consulting Cost Engineer CONTENTS Page I. Cost Keeping in General ... 1 The Fundamentals of Cost Keeping 1 Cost Elements ......... 2 Fixed Charges 9 Highway Cost Analysis ..... 10 Units of Measurement 11 I H. Cost Keeping for Highway Work 13 Essentials of a Cost System ... 13 Classification of Expenditures ... 13 Operation Code 16 Method of Obtaining Class and Oper- ation Number from Code .... 17 Page Part n. Cost Keeping for Highway Work Continued. Method of Obtaining Class and Oper- ation Number from Code .... 17 Use of Code in Operations .... 18 Detail of Cost Accounts and Neces- sary Codes 19 Recording Forms . . 23 Immediate Use of Cost Data ... 30 Final Disposition of Cost Data . . 30 Definitions of Operation Terms . . 39 Appendix , 42 s UNITED STATES DEPARTMENT OF AGRICULTURE BULLETIN No. 660 Contribution from the Office of Public Roads and Rural Engineering, LOGAN WALLER PAGE, Director Washington, D. C. September 12, 1918 HIGHWAY COST KEEPING. By JAMES J. TOBIN and A. R. LOSH, United States Engineer Economists Reviewed by HALBERT P. GILLETTE, Consulting Cost Engineer. CONTENTS. Part I. Cost keeping in general 1 The fundamentals of cost keeping 1 Cost elements 2 Fixed charges 9 Highway cost analysis 10 Units of measurement : 11 Part II. Cost keeping for highway work 13 Essentials of a cost system 13 Classification of expenditures 13 Operation code 16 Method of obtaining class and operation number from code 17 Page. Part II. Cost keeping for highway work- Continued. Use of code in operations 18 Detail of cost accounts and necessary codes 19 Recording forms 23 Immediate use of cost data 30 Final disposition of cost data 30 Definitions of operation terms 29 Appendix 42 PART I. COST KEEPING IN GENERAL. THE FUNDAMENTALS OF COST KEEPING. Definition. Cost keeping is a system for recording the cost of each unit of product or division of work in order to facilitate com- parison of such costs with cost of other similar units or divisions under like conditions. Cost keeping analyzes each unit of product or work to determine the reasonableness or unreasonableness of the cost, and also to secure an intelligent basis for predicting the cost of producing similar units in future. Lack of cost records. The Office of Public Roads and Rural Engi- neering, in an extensive investigation of highway management, both by the State highway departments and by a large number of indi- vidual counties and townships, brought out, among, other condi- tions, the very general absence of cost keeping. Few examples of practical and efficient cost keeping were found in operation, and 41601 18 Bull. 660 1 41501S DEPARTMENT OF AGRICULTURE. these were confined largely to the State highway departments. Only in rare instances were cost-keeping systems found in counties or townships. This condition is due largely to the notable scarcity of information available on the subject of highway cost keeping, as practically all textbooks on cost keeping have been prepared from the viewpoint of factory management and are not readily adaptable to highway work. Furthermore, the usefulness of highway cost data has not yet been generally appreciated by public officials. Purpose of the bulletin. The purpose of this publication is to pre- sent, first, in an elementary way the principles which govern cost keeping; second, a practicable application of those principles to highway work. Development of cost systems. Cost keeping was developed in the manufacturing industries. To Charles Babbage has been conceded the honor of having first called the attention of the manufacturing world to its desirability, in 1832, in his publication entitled "The Economy of Manufacture.'' Half a century elapsed, however, before factory managers, forced by relentless competition to elimi- nate waste and incompetency from their factories, began to intro- duce systems of cost keeping. Since 1900 the use of cost keeping in manufacturing industries has developed steadily. During this period of development prin- ciples regarded as basic have been established. While cost keeping for highway work is of comparatively recent origin, it is based upon factory cost keeping, and the same principles govern. COST ELEMENTS. The term "cost," as generally interpreted and as used in this bul- letin, is the summation of expenditures expressed in terms of money involved to acquire or produce a utility or to perform a service. The cost of every unit of product, whether it be a square yard of road surface maintained, or a cubic yard of concrete which is a part of a bridge or culvert, is composed of four basic elements of expense, namely: (1) The cost of labor. (2) The cost of materials. (3) The cost of service of plant and equipment. (4) The cost of general expense or overhead. LABOR. The costs of labor are divided into two classes; first, direct labor cost; and, second, indirect labor cost. All labor chargeable against the product which can be designated as directly expended on it is called direct labor. All labor chargeable against production and not directly expended on the product is called indirect labor. HIGHWAY COST KEEPING. 3 For example, the cost of men using picks and shovels on excavation who are directly expending their efforts on that piece of work is a direct labor charge. A superintendent in charge of a road job is not directly expending labor on excavation, but is engaged in directing the prosecution of all kinds of work and his expense is an indirect labor charge, chargeable pro rata against the production of all the work units he may be supervising. Other examples of indirect labor are the services of watchmen, timekeepers, and water boys. MATERIALS. Materials also are divided into two similar classes direct and indi- rect. All materials entering the product as an integral part of its com- position are called direct materials. All materials chargeable against the production but which do not enter directly into the product as an integral part of it are called indirect or expense materials or sometimes supplies. The cement, stone, and sand that are mixed together to form the concrete of which a concrete road is constructed are all direct materials, but the oil used for lubricating and the gaso- line for operating the mixer in which these materials are prepared for use are indirect materials or supplies. It is easy to charge direct material cost, but often it is very difficult to charge to each product its correct share of indirect material cost. Small, or hand, tools not used as a part of some plant unit and which have such a short period of usefulness that they are seldom used on more than one job, usually are considered supplies and therefore are part of the indirect materials charged to the work. PLANT AND EQUIPMENT. " Plant" includes such physical property used on the work as land, structures, machinery, live stock, and tools of a more perma- nent character than those referred to as supplies. "Equipment" is a less inclusive term and is interpreted generally to mean the smaller and especially the movable plant units. The cost of the service of "plant" can be charged most readily in the form of a daily rental against the work upon which it is used. This rental should be charged whether the equipment be owned by the operat- ing organization or leased from other owners. It consists of "operat- ing charges," which are (a) The expense of operation, (6) The average cost of repairs, (c) Charges for the tune spent in idleness, and "fixed charges," which are (d) Charges for depreciation, (e) Interest, (/) Taxes, ( Insurance. BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. The expense of operation. This includes the wages of operators and helpers and the cost of supplies during the periods of operation. Usually these are charged directly against the work done and not included in the plant rental. It is only necessary that they be charged in one place or the other, and it is important to specify what is included in rental when leasing equipment. The average cost of repairs. There is a difference of opinion among cost accountants as to how repairs and renewals to plant should be charged. One view is that renewals may be of such a nature that the useful life of the machine has been increased and therefore the expense of such renewals should be looked upon as an offset to depreciation. Another view is that there is no difference between repairs and renewals, except in degree, and that they all should be considered in the same light; i. e., independent of depreciation charges. It appears that the latter consideration permits simpler accounting and does not rely so much upon individual judgment as to whether the expenditure is for repairs or for renewals. After a machine has been rebuilt or repaired extensively with the intention of increasing its serviceable life, it should be considered as a piece of new equipment valued at its depreciated value, plus the cost of renewals. This necessitates the computing of a new rate of depreciation on the basis of the new value and assumed new useful life. The approximate average cost of repairs, including extraordinary repairs, often can be arrived at by casting up old accounts and finding what a similar piece of machinery used on similar work has cost for repairs over a term of years. Charges for time spent in idleness. To arrive at a fair and equitable daily charge for rental some allowance must be made for time spent in idleness, because on these days the fixed charges still are con- tinuing and certain supplies are necessary even though the machine be not in operation. The usual way of arriving at the charge for lost time through idleness is to bring together all of the charges for a year and divide them by the number of days the machine actually was in use. By dividing the sum total of expense by the number of days the machine was available for use even though no work existed on which it could be 'used, the result would be a daily rental with no allowance for lost time. The difference between these two rentals will show what a considerable factor in the fixed charges this item of lost time may become. In all contracts or agree- ments on rental of equipment care should be taken to specify whether the rental is "per day" or "per day of service." Charges for depreciation. Equipment is consumed in production just as truly as material. This loss is called natural depreciation. Depreciation maybe either natural or functional. "All equipment HIGHWAY COST KEEPING. 5 progreases steadily toward the scrap pile, starting the date it is pur- chased, and while its progress may be delayed it can not be prevented by repairs." l It is as much an expense on a steam roller as the cost of fuel burned in the fire box. In the case of fuel the expense is immediate ; in the case of depreciation the expense is extended over a period of time. Functional depreciation is loss due to the obsoles- cence or inadequacy of equipment. There is no doubt in the minds of cost accountants that deprecia- tion of plant and equipment should be included as a charge against operation, but there is considerable difference of opinion as to how depreciation should be computed. Three factors determine in all cases what the depreciation should be : First, the original cost; second, the length of useful life; and third, the scrap value of the machine when it no longer can be used for the purpose for which it was purchased, or the salvage value, if it is to be considered as a "second-hand" piece of equipment. Knowing these factors, the problem resolves itself into how to divide the difference between the original cost and the scrap or salvage value (called total depreciation or wearing value) over the length of the useful life of the machine. A number of formulas have been devised for computing decrease in value or depreciation. Fish, in his textbook on "Engi- neering Economics," explains five such formulas. Three of the more commonly used are the straight line, the declining balance, and the sinking fund. The first is recommended as the simplest and perhaps best method for road work. By this method the total depreciation is divided by the number of years of useful life and the quotient charged off as a yearly depreciation. This is called the straight-line method, and its greatest advantage is its extreme simplicity. The second method, a modification of the straight-line method, is called the declining balance method. It is based on the theory that during the earlier years of the life of any machine the repairs are smallest, and therefore to arrive at a constant charge for repairs and depreciation, the depreciation must be heaviest in the earlier years of the life of the machine and lightest in the last. The plan, therefore, is to charge off a fixed percentage annually from the net value of the machine. This gives a diminishing annual charge for depreciation. In the comparative table (p. 6) this annual rate is about 30 per cent. This is determined by the formula r= 1 J*/^ in which r is the percentage V v i of diminishing value, n the life of the equipment in years, v l the original value, and v 2 the scrap value. i Modern Accounting, by H. R. Hatfleld. BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. The third method is called the sinking-fund method. It is based on the assumption that the depreciation on a structure at any time is equal to the accumulations of a sinking fund established for renewal at the end of its useful life. The depreciated value plus this sinking fund (actual or imaginary) at any period equals the original cost. COMPARISON OF DEPRECIATION FORMULAS K USEFUL LIFE: IN YEARS FIG l. It should be observed that none of these formulas takes into con- sideration interest on investment, output, cost of operation, or main- tenance charges. Figure 1 gives, a graphic comparison of the above formulas. The following table is a comparison of the annual depreciation on a $600 machine that has an assumed useful life of five years. It also is assumed that at the end of this period it will have a scrap value of $100. The annual depreciation is computed by the three formulas described : Comparison of three methods of computing depreciation. Sinking- Straight- Diminish- fund Years. line ing-value method, method. method. 6 per cent interest. First... 8100 $180 72 $88. 70 Second 100 126.28 94.02 Third 100 88.25 99.66 Fourth 100 61.67 105. 64 Fifth 100 43.08 119. 98 Total. 500 500.00 500.00 HIGHWAY COST KEEPING. 7 The theory of natural depreciation, epitomized, is that all equipment, even if kept in the best of repair, in time will reach a state where re- pairs no longer are sufficient to keep it in economical working .condi- tion and the entire machine must be renewed. The fund created by the depreciation charges is intended to supply the money to purchase a new machine to take the place of the one expended, or to retire the original investment in case the machine no longer is needed. Any of the depreciation formulas is satisfactory in determining rental charges, provided the assumed life of the machine be approxi- mately correct. As the assumption of the useful life of the machine may be the source of considerable error, there seems to be little argu- ment for the finer calculations as to methods of distributing the depreciation. It will be found convenient in computing depreciation to group elements of the plant having approximately the same serviceable life. This will have the advantages of requiring fewer accounts and tending to equalize high and low assumed machine life. Repairs and renewals are charges due to breakage 01- the wearing out of expendable parts of equipment. It is obviously incorrect to charge to repairs or renewals any improvements or betterments added to any piece of equipment. When such improvements have been made the cost should be added to the present value of the machine and a new depreciation computed upon this new value. An example of such a case would be the addition of a conveyor to an old stone crusher for the purpose of doing away with shovelers. The The improvement is not a repair of any broken parts or a renewal of any part worn out by the continual use of the machine ; it is a new feature which adds to the value of the crusher. A rebuilt second- hand machine may be considered in the same light. Interest, taxes, and insurance. Interest should be charged on the investment at the rate paid or the prevailing rate, where there is no indebtedness. Taxes, as paid, should be charged in the rental rate. Insurance should be charged either as paid or at the prevailing rates if the organization carries its own risk. Fixed charges are discussed further on page 9. A table of plant rental is included in the Appendix. GENERAL EXPENSES. The fourth element of cost is general expense. It often is called "overhead" or "burden," terms derived from factory cost keeping, the use of which in highway-cost keeping is not recommended. General expense includes all charges that can not be connected directly with the cost of labor, material, and plant. For convenience in accounting and for the purpose of securing a desirable division of road cost, general expense will be considered as divided into two 8 BULLETIN 660,, U. S. DEPARTMENT OF AGRICULTURE. classes. One will be referred to as "engineering and supervision" and will include those items of inspection and engineering which can be charged directly to the project. The other class will be referred to as "administration expense" and include those expenditures incurred in conducting all the activities of the department which are so general in character that they are not assignable directly to any particular project. The desirability of separating the project cost of engineering and supervision from administration cost and unit costs \rill be apparent after a little consideration. The work of the engineer in preparing the plans and specifications affects labor and material costs only in the kinds and amounts that may be required and not at all in the efficiency of their expenditure. By carefully worked out profiles and cross-sections an engineer may reduce the yardage of excavation required, but such planning may not reduce the cost per unit of excavation. To secure efficiency in operations is the function of the superintendent or the foreman who is responsible for the cost of such operations. If engineering and supervision cost is incorporated in unit cost, an element is included over which the foreman or superin- tendent has no control, and his efficiency is obscured thereby. If, on the other hand, engineering and supervision cost is included in the charge for administration, it is placed in a, class of expenditures over which the engineer has little or no control. Highway administrative organizations are prescribed largely by statute and the attendant costs necessarily are dependent, in a large measure, upon the form of the organization, the various duties required, the methods of financing, and many other factors, all of which are conditions imposed by legislation. To include with these administrative costs the cost of project engineering and supervision would mean the loss of valuable comparable information on the efficiency of the divisions of an organization and one type of admin- istrational organization with another. Administration. Administration costs include such expenditures as salaries and expenses of the executive officers, legal services, main- tenance of office, departmental engineering, investigations, experi- ments, clerical staff, fiscal operations, and miscellaneous fixed charges. These expenditures can not be allocated directly to any particular class of work or to individual projects. Cost accountants have devised numerous ways of distributing general expenses to the various classes of work. Most of these, however, are not practicable in the distribution of such expenses on road work. Since indirect labor and indirect materials are distrib- uted directly in the unit costs, and engineering and supervision are chargeable directly to projects, the remaining portion of what would be considered "burden" by factory cost accountants is comparatively HIGHWAY COST KEEPING. 9 small in proportion to the aggregate expenses. Any portion of general expense that can be assignable directly to a project should be charged against such project. The remainder should be prorated over all the project expenditures for the period. Engineering and supervision. To engineering and supervision should be charged all expenditures for surveys, plans, specifications, estimates, tests, and all engineering inspection and supervision in the nature of oversight required to secure the proper execution of the work. Such expenditures can be charged directly to individual projects. FIXED CHARGES. Fixed charges are those items of expense which go on practically unchanged irrespective of the activities of the organization. Those fixed charges which pertain to the production plant have been dis- cussed in relation to plant and equipment. Certain fixed charges not immediately connected with production operations may best be considered as a part of general expense. Thus depreciation, interest, taxes, and insurance are elements of expense also in relation to the plant and equipment of the administrative organization, such as buildings, office and laboratory equipment, instruments, machines, and similar items. In the practical application of cost keeping, fixed charges are con- sidered only hi so far as they aid in the determination of efficiency, and their inclusion as an item of cost is a question of accounting. Where fixed charges result from methods of financing rather than the methods of doing the work they belong to the field of bookkeeping and not cost keeping. Thus, where a county issues bonds for road improvement the interest is a fixed charge which must be paid and so increases the total outlay for the improvement but has no relation to the efficiency with which the work is executed, and is, therefore, a matter of bookkeeping and not cost keeping. Where two crews are engaged in excavation, one with power tools and the other with hand tools, fixed charges are of prune importance to the cost keeper for the purpose of determining efficiency and the cost of operation in each case. It is customary among contractors to include all fixed charges as a part of the expense of work, and therefore they appear in the unit prices of their itemized bids. In making up his estimates on unit prices to check against submitted bids, the engineer therefore should include among other fixed charges interest on capital invested in plant and on necessary operating capital, for materials, pay roll, and deferred payments. Considerations of fixed charges are also important in the select- ing of equipment and determining upon types of improvements. These considerations are, however, within the field of engineering 41601 18 Bull. 660 2 10 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. economics and not cost keeping, although cost data have a most important part in the final determination. HIGHWAY COST ANALYSIS. An analytical chart has been prepared to place before the reader in concise and convenient form a summary of the foregoing discussion of cost elements applied to road work, and to show the relation be- tween the cost elements and the final cost of the project as expressed in totals and by units. The first column of the chart contains the four basic elements of cost. Opposite each element, in the second column, are the classes of expenditure, such as direct, indirect, etc. The third column shows in detail the specific application of the cost. Example, "for materials," "for labor," "superintendence," etc. The fourth column contains a tabulation of the class of product resulting from the cost outlay, such, for example, as construction, maintenance, right of way, etc. The fifth column contains the final cost and presents it by units, by project, etc. Highway cost analysis. Elements Classes ~ _ . . of of Application of cost. Product of cost. Summary of cost. cost. r Direot / Wages of laborers, me- ~"\ chanics, teamsters, etc. Labor Wages and expenses of su- cost ... perintendents, foremen, Indirect...' timekeepers, guards, watchmen, water boys, etc., lost labor days, la- Construction, bor expense. maintenance, or reconstruction of f Materials entering into road parts, right Material cost... Direct < product as integral I parts. Tn/i,v Q ,,t / Supplies, used but not as IE ect...| a part of product. of way, grade and roadside, roadway.ditches, drams, bridges, and culverts, By units, direct, as performed. and supplemen- Highway ( f Operation. tary parts. cost ' Plant Operating .< Repairs. and I Idleness. equip- ment i Depreciation. service d 1 Interest. cost. Flxed \ Taxes. I Insurance. General expense Project: Engi- neering and su- pervi- sion. Salaries and expenses of engineers, field parties, draftsmen, inspectors, and clerks; office expen- ses, tests, and miscella- neous expenses for indi- vidual projects. Plans, specifica- tions, estimates, surveys, inspec- tion, and direct supervision of work. By project; upon completion may be apportioned to units. cost. Salaries and expenses of General: Admin- ist ra- 1 tion. executive, engineering, legal, and clerical staffs; expense of office main- tenance, experiments, investigations, and fiscal operations; miscellane- General direction, policy, over- sight, planning, control, legal, and financial provisions. On all operations over a period of time and appor- tioned to proj- ects. ous fixed charges. HIGHWAY COST KEEPING. H UNITS OF MEASUREMENT. Care should be taken in selecting the units on which to collect cost data. Too many and varied units will make the system cumbersome and expensive, while too few may impair its value seriously. Fur- thermore, the units of measurement adopted for any cost-keeping system or project must be definite, expressive, readily obtainable, and familiar. Thus, for example, the ton and the cubic yard as applied to broken stone are definite units and afford a ready and accurate comparison, but the square yard when applied to a finished macadam road is indefinite until additional information as to the depth of the material is available. Similarly, many units, such as wheelbarrow, wagon, truck, or carload, while often convenient units of count in the field, are indefinite and always should be reduced to definite comparable units, such as cubic yard or ton. The units selected must, so far as possible, be expressive of definite operations. Thus, while in engineering construction the cubic yard is a very common unit upon which contract prices are based, it fre- quently is a very uncertain unit of performance, as it is a composite of other units. For example, in rock excavation there are involved the following operations: (1) Drilling, (2) blasting, (3) breaking large chunks; (4) loading into carts, wagons, cars, or tha like, (5) trans- porting, (6) dumping. The important item of drilling depends largely on the necessary spacing of the drill holes, which varies in the different kinds of rock and in different kinds of excavation. Clearly, then, the linear foot of drill holes is the unit for measuring the output of the drillers, and not the cubic yard. Transporting the rock is largely a function of distance; hence the unit of transportation cost should be the ton or yard carried 100 feet or 1 mile, and not the cubic yard without the factor of distance. The units must be obtainable readily or the cost of collecting the necessary data will be too high. Thus, for example, to obtain the exact cubic yardage and the distance it was moved in preparing the subgrade for a macadam road with a road machine would be not only difficult, but expensive. Hence for this class of work the readily obtainable, though less definite, unit of the square yard usually is adopted. That the full value of the cost-keeping system may be realized, the units in which the data are expressed must be famiHar to those charged with their collection as well as to those who are to profit from their use. Thus, the cubic meter is as definite a unit for meas- uring earthwork and generally as readily obtainable as the cubic yard, but to the average roadman it has little or no meaning until translated into the terms in which he is accustomed to think. If 12 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. any one of two or more units otherwise would answer equally well, the one most familiar and generally used always should be adopted. There, are many units so closely related to the desired unit of measurement that with very little computation they can be trans- formed into the desired unit. For example, the knowledge of the number of bags or barrels of cement used and the proportion of the mixture of the concrete are functions which at once determine the amount of sand and stone used. A number of tables giving some of the more common and convenient units of measurement used in coUecting and compiling cost data relating to road work, are given in the Appendix. PART II. COST KEEPING FOR HIGHWAY WORK. ESSENTIALS OF A COST SYSTEM. Certain fundamental principles must be followed to make any cost system successful. This applies to road costs as well as to fac- tory costs. Any cost-keeping system to be successful must be (1) reliable, (2) simple, (3) immediate, (4) flexible, and (5) relatively inexpensive. (1) Reliability is of paramount importance. If the data collected are not reliable, all records based upon them of course will be mis- leading and the results dangerous. Accuracy is desirable, but this need not be carried beyond the practical limits adopted for measur- ing the units of materials expended and the units of work accom- plished. (2) If simplicity be not maintained the purpose of the system will be defeated. Involved and complex forms are confusing to the recording officials, difficult to compile for study and analysis, and apt to be inaccurate and a useless expense. (3) To be effective, the cost records must be susceptible of im- mediate analysis and must reach the officials responsible for the economic progress of the work in time to be of use. If a week or 10 days must elapse before wasteful methods and incompetency are discovered the information is past history and it may be too late to ,try other methods which might rectify the detrimental condition. (4) Flexibility is very desirable. The system must be elastic enough to provide for the recording of all classes of work, irrespec- tive of the size of the project, without any material change in the prescribed forms. (5) Finally, the system must be relatively inexpensive. The cost of determining cost must be reduced to a minimum. If expense of obtaining cost records to point out the way to efficiency is not much below the saving effected, they have no just claim to a place in any plan of management. CLASSIFICATION OF EXPENDITURES. The first problem in developing a cost-keeping system for highway work is to devise a general classification of expenditures that will conform to accounts appearing upon the ledger of the organization; that is, at the outset the cost keeper's records must tie into the book- 13 14 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. keeper's accounts. The ledger, it is well to recall, contains only as debits the funds received or appropriated and as credits the pay- ments made from those various funds summarized from a record which carries the distribution of these expenditures according to subheadings or primary accounts. It is usual to classify accounts as far as possible by departments, or with respect to certain functions for which funds are provided. Such a classification of accounts pro- vides the first division for the cost keeper. This division gives what usually are known as the general accounts. Numbers or letters are used to represent these accounts, and in these letters or symbols we have the beginning of a code for cost keeping. The following classification and corresponding letters show a departmental division of accounts and a letter code suitable for highway work : GENERAL ACCOUNTS. C. CONSTRUCTION. M. MAINTENANCE. R. RECONSTRUCTION. P. PLANT. A. ADMINISTRATION. The first three of these, it will be observed, have to do with certain road operations. It will be found upon analysis that they consist of the operations necessary to produce or preserve road parts. A subdivision of these general accounts produces what are called the primary accounts. Such a division is shown below. The accom- panying numbers give a development of the cost-keeping code: C, M, AND R. CONSTRUCTION, MAINTENANCE AND RECONSTRUCTION. 00 to 09. Right of way. 10 to 19. Grade and roadside. 20 to 29. Roadway. 40 to 49. Bridges and culverts. 50 to 59. Supplementary parts. 60 to 69. Engineering and supervision. 30 to 39. Ditches and drains. p. PLANT. 70 to 79. Plant accounts. A. ADMINISTRATION. 80 to 99. Administration accounts. The numbers preceding the primary account give the range of class numbers for the final cost-keeping code. Thus 30 to 39 are the inclusive numbers for class costs of ditches and drains. This first division of the general accounts would serve very satisfactorily for a simple cost-keeping system. In such case the first set of num- bers could be omitted and ditches and drains would be represented by 39 instead of the range of numbers from 30 to 39. HIGHWAY COST KEEPING. 15 To obtain a system of class numbers for more detailed costs these primary accounts are further expanded as shown in the following table : PRIMARY ACCOUNTS AND CLASS CODE. C, M, AND R. CONSTRUCTION, MAINTENANCE, AND RECONSTRUCTION. Right of Way. 00 Preliminaries. 01 Right-of-way surveys. 02 Right-of-way plans. 03 Real estate. 04 Damages. 09 Miscellaneous. Grade and Roadside. 10 Cuts and embankments. 11 Shoulders. 12 Berms and slopes. 13 Trees, shrubs, grass, etc. 19 Miscellaneous. Roadway. 20 Subgrade. 21 V drains. 22 Sub-base. 23 Base course. 24 Intermediate course. 25 Binder course. 26 Cushion course. 27 Top course. 28 Surface. 29 Miscellaneous. Ditches and Drains. 30 Ditches and gutters. 31 Ditches and gutters, paved. 32 Blind drains. 33 Tile drains. 34 Catch basins. 35 Drainage channels. 39 Miscellaneous. Bridges and Culverts. 40 Foundations. 41 Abutments. 42 Piers and bents. 43 Superstructures. 44 Box culverts. 45 Pipe culverts. 49 Miscellaneous. Supplementary Parts. 50 Signs and sign posts. 51 Monuments. 52 Guard rails. 53 Curbs. 54 Retaining walls and parapets. 55 Riprap and revetments. 56 Roadside treatment. 59 Miscellaneous. Engineering and Supervision 60 Location and relocation surveye. 61 Surveys (for operations). 62 Plans. 63 Specifications and contract prepara- tion. 64 Estimates. 65 Expense of awards. 66 Office expenses, engineering. 67 Supervisory engineering. 68 Inspection and test's. 69 Miscellaneous. P. PLANT AND EQUIPMENT. 70 Buildings, fixtures, and grounds. 71 Quarries, pits, material yards, etc. 72 Power tools and equipment. 73 Hand tools and equipment. 74 Livestock and vehicles. 75 Camp equipment. 76 Camp buildings and shelters. 77 Storage and transportation. 79 Miscellaneous. Primary Accounts. 10 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. PRIMARY ACCOUNTS AND CLASS CODE Continued. A. ADMINISTRATION. 80 Executive. 90 Maintenance of office. 92 Legal. 94 Clerical. *> Primary Accounts. 95 Fiscal. 97 Engineering, departmental. 99 Miscellaneous. NOTE. It will be observed that no divisions beyond primary accounts have been provided under Plant and Administration. These can be expanded further to meet the requirements of the organization. OPERATION CODE. The next step is to develop a series of operations and a corre- sponding code which will include all the operations performed by the various departments to construct and maintain the works under their supervision. This may be accomplished in either of two ways. One is to list with each class of work all the operations that are performed under it. The other is to designate an operation by symbol and prefix this symbol with a class symbol, designating the class of work. By the first method such aif operation as " rolling" would be listed under each roadway part and for both construction and maintenance. In the latter method, which is followed in this bulletin, "rolling" occurs only once in the operation code and the class code symbol is prefixed to give it the distinguishing classifica- tion. Thus any work can be indicated by combining a class code symbol and an operation code symbol. The operation code consists of a list of descriptive phrases arranged alphabetically and designated by consecutive numbers following a dash or decimal point. This dash or decimal shows the linking together of the classification and operation codes. The operation code must include all operations necessary to be performed and the phrases must be limited to a single interpretation. The divisions of the primary and general accounts given previously form the class code. As these class code numbers represent road parts or depart- ments of the organization, an accumulation of a number of opera- tions for any particular road part or department is effected readily by grouping all of those having the same class number. Below is given a typical operation series for the general operations of con- struction, reconstruction, and maintenance of highways. A similar code could be devised for other operations. HIGHWAY COST KEEPING. 17 THE OPERATION CODE. -00 Assembling. -01 Backfilling. -02 Blacksmithing. -03 Blasting. -04 Building. -05 Building false work. -06 Cleaning. -07 Clearing. -08 Clearing and grubbing. -09 Cofferdamming. -10 Cribbing. -11 Curing concrete. -12 Crushing. -13 Dragging. -14 Drilling. -15 Drilling and blasting. -16 Excavating borrow. -17 Excavating common. -18 Excavating earth. -19 Excavating loose rock. -20 Excavating solid rock. -21 Excavating wet earth. -22 Filling ruts. -23 Filling washouts. -24 Finishing. -25 Forming. -26 General. -27 Grouting. -28 Grubbing. -29 Guarding. -30 Harrowing. -31 Hauling. -32 Heating bituminous materials. -33 Heating materials. -34 Laying. -35 Loading. -36 Loading and hauling. -37 Loosening. -38 Mixing. -39 ^Mixing and placing. -40 Moving. -41 Operating. -42 Oiling. -43 Painting. -44 Patroling. -45 Pile driving. -46 Placing materials. -47 Placing steel. -48 Planting. -49 Plumbing. -50 Plowing. -51 Pumping. -52 Quarrying. -53 Removing snow. -54 Repairing. -55 Riveting. -56 Rolling. -57 Scarifying. -58 Screening. -59 Shaping. -60 Spreading bituminous materials. -61 Spreading materials. -62 Spreading screenings, sand, or chips. -63 Sprinkling. -64 Stripping. -65 Tamping. -66 Trimming. -67 Washing. -68 Washing and screening. -69 Wasting materials. -70 Water-proofing. -71 Working on joints. -72 Wrecking. METHOD OF OBTAINING CLASS AND OPERATION NUMBER FROM CODE. To procure a code number for any unit of work it is first decided what class of work is under consideration, and a number is selected from the class table. Then the specific operation is sought for in the second, or operation, table. The two are joined together with a hyphen or dash. The code letter of the department then may be prefixed to the first number and the classification symbol is complete. If it be desired to know the code numbers to be used for re- cording the labor of a man mixing concrete for use as a road top course the class number for a road top course first is looked up in the class code (p. 15). This number is found to be 27; then the 41601 18 Bull. 660 3 18 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. operation "mixing" is taken from the operation code (p. 17) and found to be 38. Joining the two together with a dash produces the fuU code symbol 27-38. The letter "C" prefixed would indicate construction work, while the letter "M" would indicate a maintenance operation. Usually no classification letter will be used, but instead the capital letter "C", "M", or "R" will be shown on the recording form. If it be desired to know what code symbol to use in order to indicate properly the time of a man spreading bituminous material on a road for maintenance purposes, the letter "M" is set down first to show that the work is that of maintenance. From the class code (p. 15) the number for a surface is found to be 28. Preceding this number with a capital letter "M" gives M-28, which shows that maintenance work has been done on a road surface. Then there is selected from the operation code (p. 17) the number for spreading bitumen, which is found to be 60. The code symbol for maintenance work of spreading bitumen on a road surface then will be M-28-60. USE OF CODE IN OPERATIONS. In actual use the cost keeper generally would obtain his data from the timekeeper, who would be charged with keeping time and costs. A code for use of the timekeeper would be prepared from the class and operation codes, which would have the advantage of being abbre- viated and also properly arranged for the cost keeper's needs. Below is shown such a code, which was used on work where costs of the principal operations were desired, and #lso the expanded code, which was used where it was desired to make a more detailed study of operations for the purposes of efficiency. TIMEKEEPER'S CODE. ABBREVIATED. (1) 19-17 Grading rough. EXPANDED. Grade and roadside. 11 Shoulders: -56 Rolling. -58 Shaping. 19 Miscellaneous: -07 Clearing. -16 Excavating borrow. -17 Excavating common. -19 Excavating loose rock. -20 Excavating solid rock. -28 Grubbing. -31 Hauling. -35 Loading. HIGHWAY COST KEEPING. TIMEKEEPER'S CODE Continued. 19 ABBREVIATED. (2) 20-59 Grading fine. (3) 23-26 Base course general. (4) 23-34 Base course laying. (5) 23-56 Base course rolling. (6) 23-62 Base course spreading sand and chips. (7) 27-36 Top course loading and hauling. ' (8) 27-34 Top course laying. (9) 27-60 Top course spreading bitumen. (10) 27-24 Top course finishing. EXPANDED. Roadway. 20 Subgrade: -56 Rolling. -59 Shaping. -63 Sprinkling. 23 Base course: -12 Crushing. -31 Hauling.v -35 Loading. -56 Rolling. -61 Spreading materials. -62 Spreading screenings, sand, and chips. -63 Sprinkling. 27 Top course: -31 Hauling. -32 Heating bituminous materials. -35 Loading. -56 Rolling. -60 Spreading bitumen. -61 Spreading materials. -62 Spreading screenings, sand, and chips. 23-06 Cleaning base. The timekeeper had only ten code numbers for general use, but where detailed costs were desired in order to determine relative efficiency and to eliminate wasteful methods 28 code numbers were used. DETAIL OF COST ACCOUNTS AND NECESSARY CODES. The detail in which costs are recorded must be left to the judgment of the supervisor or engineer in charge of the work. Unnecessary refinements are not desirable, as they only increase the work of those who used the data. On the other hand, divisions that are too gen- eral and inclusive will prevent the study of results for the purpose of promoting efficiency. The use or final disposition of the data is the factor which should determine the necessary details. For example, let it be assumed that a county engineer or superin- tendent desires costs on a brick road for the purpose of making reports on expenditures to the board of highway supervisors. In this case summary costs of completed parts probably would meet the requirements. The divisions would logically be the main divi- sions of the road and the costs would be collected by these divisions. 20 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. This would provide the simplest division and consequently the simplest code, which for the case assumed would be as follows : COST DIVISIONS. Code. Right of way : 09 Grade and roadside (or grading) 19 Roadway (or surfacing) 29 Ditches and drains 39 Bridges and culverts 49 Supplementary parts 59 Engineering and supervision 69 Administration. ; 99 The first and the last two of these divisions would be compiled from office data so that the cost keeper would be concerned with only five divisions of field data. The next advanced step that would be desirable hi many cases would be the cost of major operations divided by road parts. This would give information suitable for the comparison of results with work of a like character or with unit prices or estimates. COST DIVISIONS. Road part. Operation Code. Right of way: Plans and surveys General 01-26 Real estate 02- Miscellaneous 09- Grade and roadside: Miscellaneous Clearing and grubbing 19-08 Miscellaneous Excavation, common 19-17 Roadway: Subgrade Shaping 20-59 Base course Laying 23-34 Top course Laying 27-34 Ditches and drains: Paved gutter Excavating, common 31-17 Paved gutter Laying 31-34 Tile drains Laying 33-34 Catch basins General 33-26 Bridges and culverts: Foundations Excavating, common 40-17 Foundations Piling driving 40-45 Foundations General 40-26 Abutments General 41-26 Superstructures General 43-26 Miscellaneous 49- Supplementary parts: Signs and sign posts General 50-26 Guard rails General 52-26 Curbs General 53-26 Miscellaneous . . . 59- HIGHWAY COST KEEPING. 21 COST DIVISIONS Continued. Road part. Operation. Code. Engineering and supervision: Supervisory engineering General '. 67-26 Inspection General 68-26 Miscellaneous gg_ Administration : Engineering, departmental 97- Miscellaneous . 99_ For the purpose of obtaining costs in more detail than is given in the foregoing, both the class and operation codes are susceptible of further divisions. In the following, divisions are made of the example chosen which are as complete as will generally be practical to use for highway cost keeping except in those cases where efficiency studies are desired. COST DIVISIONS. Road part. Operation. Code. Right of way: Preliminaries 00- Right-of-way surveys General 01-26 Right-of-way plans General 02-26 Real estate 03- Damages 04- Miscellaneous . 09- Grade and roadside: Cuts and embankments Excavating, common 10-17 Cuts and embankments Excavating, borrow 10-16 Cuts and embankments Drilling 10-14 Cuts and embankments Blasting 10-03 Cuts and embankments Loading 10-35 Cuts and embankments Hauling 10-31 Cuts and embankments Wasting materials 10-69 Cuts and embankments Rolling 10-56 Shoulders Rolling 11-56 Shoulders Shaping 11-59 Berms and slopes. Trimming 12-66 Berms and slopes Planting 12-48 Miscellaneous Clearing 19-07 Miscellaneous . Grubbing 19-28 Miscellaneous Blasting 19-03 Roadway: Subgrade Shaping 20-59 Subgrade Sprinkling 20-63 Subgrade Rolling 20-56 Base course Loading and hauling 22-36 Base course Forming 22-25 Base course Mixing 22-38 Base course Placing 22-46 Base course Shaping 22-59 Cushion course General 26-26 Top course Loading and hauling 27-36 22 BULLETIN 660, IT. S. DEPARTMENT OP AGRICULTURE. COST DIVISIONS Continued. Road part. ' Operation. Code. Roadway Continued . Top course Laying (brick) 27-34 Top course Rolling (brick) 27-56 Top course Grouting 27-27 Top course Curing concrete 27-11 Miscellaneous Cleaning 29-06 Ditchea and drains: Ditches and gutters Excavating, common 30-17 Ditches and gutters paved Forming 31-25 Ditches and gutters paved Loading and hauling 31-36 Ditches and gutters paved Mixing and placing 31-39 Ditches and gutters paved Finishing 31-24 Ditches and gutters paved Curing concrete 31-11 Tile drains '... .Excavating, common 33-17 Tile drains Laying 33-34 Tile drains Loading and hauling 33-36 Tile drains Tamping 33-65 Tile drains Back filling 33-01 Catch basins Excavating, common 34-17 Catch basins Loading and hauling 34-36 Catch basins Laying (brick) 34-34 Bridges and culverts: Foundations Cofferdaming 40-09 Foundations Cribbing 40-10 Foundations Excavating, common 40-17 Foundations Excavating, wet 40-21 Foundations Forming 40-25 Foundations Loading and hauling 40- Foundations Pumping 40-51 Foundations Pile driving 40-45 Foundations Mixing and placing (concrete) 40-39 Foundations Back filling 41-01 Abutments Loading and hauling 41-36 Abutments Laying (masonry) 41-34 Abutments Pumping 41-51 Abutments Quarrying (masonry) r , 41-52 Piers and bents (Same operations as abutments) 42- Superstructures Blacksmithing 43-02 Superstructures Building false work 43-05 Superstructures Curing concrete 43-11 Superstructures Finishing 43-24 Superstructures Forming 43-25 Superstructures Loading and hauling 43-36 Superstructures Mixing and placing (concrete) 43-39 Superstructures Placing steel 43^17 Box culverts Excavating, common 44-17 Box culverts Loading and hauling 44-36 Box culverts Forming 44-25 Box culverts Mixing and placing 44-39 Box culverts Curing concrete 44-11 Pipe culverts Backfilling 45-01 HIGHWAY COST KEEPING. 23 COST DIVISIONS Continued. Road part. Operation. Code. Bridges and culverts Continued. Pipe culverts Excavating, common 45-17 Pipe culverts Forming (headwalls) 45-25 Pipe culverts Laying (pipe) 45-34 Pipe culverts Loading and hauling 45-36 Pipe culverts Mixing and placing 45-39 Miscellaneous Cleaning 49-06 Supplementary parts: Signs and signposts Building 50-04 Signs and signposts Loading and hauling 50-36 Signs and signposts Painting 50-43 Monuments General 51-26 Guardrails Building 52-04 Guardrails Loading and hauling 52-36 Guardrails Painting 52-43 Curbs Back filling 53-01 Curbs Curing concrete 53-11 Curbs Excavating, common 53-17 Curbs Finishing 53-24 Curbs Forming 53-25 Curbs Mixing and placing 53-39 Riprap and revetments Loading and hauling 55-46 Riprap and revetments Placing materials 55-46 Roadside treatment Clearing 56-07 Roadside treatment Loading and hauling 56-36 Roadside treatment Planting 56-48 Roadside treatment Painting 56-43 Engineering and supervision: Location and relocation surveys General 60-26 Surveys for operations General 61-26 Plans General -.. 62-26 Specifications and contracts General 63-26 Estimates General 64-26 Expense of awards General 65-26 Office expenses engineering General 66-26 Supervisory engineering General 67-26 Inspection , General 68-26 Miscellaneous 69- Plant and equipment: Quarries, pits, etc General 71-26 Camp buildings and shelters General 76-26 Storage and transportation General 77-26 Miscellaneous Assembling 79-00 Miscellaneous 79- Ad ministration: Engineering 1 97- Miscellaneous 99- RECORDING FORMS. Standard forms, to record the daily expenditures of labor, mate- rials, and plant service, should be prepared for the use of the time- keepers or foremen responsible for reports. The use of nondescript 24 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. forms or blank books should not be permitted, as such practice will result in unreliable data, often estimated at the end of the day's work, or a jumble of meaningless figures. Forms to be used for recording field data should be reduced, if possible, to pocket size for the sake of convenience. Two such forms are suggested in this bulletin, the sheets being 4f inches wide by 10 niches long. It is not expected that these forms will meet all the requirements for every system, but it is believed that they are correct in principle, and with slight modifications will be found applicable for any organization doing highway work. The forms designed and suggested herein are based upon and developed from the great number of various forms now in use in highway work throughout the United States and Canada. The same form is used for labor and equipment operations, but an addi- tional form is necessary for materials, as it would be awkward to make out individual sheets for each kind of material. The daily summary of costs, and the periodic and total summary cost sheets are included, to show the final disposition and use of the data collected on the daily record forms. The final summaries also will fulfill the purpose of a final record of the cost of any job, and can be pub- lished for the purpose of substantiating and justifying the amounts expended. Additional forms are necessary to record progress and character of the work by the supervising engineer, and the methods and amounts of payments made upon the work. Such forms will be treated in a subsequent bulletin. The cost-recording forms are outlined and used as follows : Form No. 2 (fig. 2) provides for 40 entries of men or equipment or both and their use on six classifications. The amount for each individual item can be given both in money and in total hours. This form shows that on August 29, 1917, the foreman F. Smittie employed a gang of laborers numbered from 1 to 21; engineer, No. 4; rollers, No. 1 and No. 2; team, No. 2; guards Nos. 1 and 2; and waterboy, No. 2, on reconstruction work on the B. and W. Road, section 4. These codes show they were employed as follows: 11-59 Grade and roadside, shoulders, shaping. 23-06 Roadway, base course, cleaning. 23-56 Roadway, base course, rolling. 23-61 Roadway, base course, spreading. 27-34 Roadway, top course, laying. 27-56 Roadway, top course, rolling. HIGHWAY COST KEEPING. 25 DAILY TIME > ROAD...^.^"/^.. SECTIO LOCATION .f to / fee tt\ 7 TOTAL 83 21 FIG. 2. 41601 18 Bull. 66 26 BULLETTlSr 660. IT. S. DEPARTMENT OF AGRICULTURE. DAILY TIME AND COST RECORD ROAD..^^./^.... SECTION. .", 6/2S//7 OATP LOCATION .Of7.RQ30> 19 3.06 .. 7 2 62 mil ?. 62 gfcfrj 19 * ' ,. 2 62 [Hill 2 62 3 20 - . , 2 62 Ill 1 IZ /// 1 12 i 37 05 21 .. ~ 2 2 III 1 12 /// 1 12 i 21 si {& fiOO 6 ? 25 Ml 2 25 TOT/ L5 38 ^ S N. 33 4 ., . . 2 25 Ml 2 25 l|jj 34 * . 2 25 Ml 2 25 ^ 35 2.00 3 1 12. I/I 1 12 1" 400 / 37 1 37 K 37 / 37 G , 37 1 37 ruJ . , 37 / 37 I /S ,, :, . 37 / 37 va 1 430 '/ 2 ,. 18 '/z 18 - 3 , 18 '/z 18 > 4 , . 13 to 18 ..Rojjte.., SECTIO LOCATION On f?Q3ct .. AND COST RECORD N..<4..... t ... -&/24//7V) XTF ,.... v...,.. : .; :..,.. C.M.R. LABOR OR EQUIPMENT TIME HRS RATE TOTAL AMOUNT CODE 11-33 CODE CODE ON OFF HRS. AMT. MRS , AMT. HRS. AMT. Ad 7.00 600 10 S2S 6 2-5 Laborer 174 8.30 Ik .37S 65 /# 5,5 Fir *d 137 9.30 2.30 4 , 1 SO Illl / 9) Fir ,d 188 :, 4 ,. 1 SO II if t *0 Sen M >7c 9//A US ' /<39 $.00 7r ^ I PO Wlfy ? *n /97 , 230 4 ' t *<) //// / $0 Sen To 1///C us< JBQ WO ? %& ? w 40$ 7/V7 10 ,? r.r WM 4/4 fiOO ,9 37 WHL 1 11 43/ 7-00 /O ^ 7S ffltfff 3 7-f 432 - 10 3 7-r HtllHJ 437 11.00 6 ? 2S IH/I ? 439 700 '0 fH/fW 440 10 ,1 7S HIM 448 , A? W ml 454 , IQ ,. 3 7f WL 3 7-f 4fiS- , /O /; 3 7-f W/l 2 25 /111 1 JO 469 /c 3 is. MM 3. TS. 4-7V /O 3 7S~ /H/ / ?7 W / Jfff 47S- {0 3 atm ,7 7-$ 477 7-.3Q I'-i ss I'/z ft SOL ^0 ^5^ imS 70 Vt /; 47 S , MO 10 JH/MJ ,? 7-? 473 !0 37S sm. 7f fi.X< I 1 '- '* 5 \ 4*5 I'.'. $ i 1 /? g n if to Sfet 'm , If /'/-, if - I'/z & [33 OV zi 2. 487 f 930 ?'/? \93 ll'/z 93 Fir ?d 495 *W IfS I'/z g Serf fvd Yea rrSM we '2 son Wn $ H 3'00 nu/ii 3 00 . foo IJ/i , Its /'/2 foS fa w 2 306 fOO 10 i 1 Car. ry, to Wat ".r 32 10 .3 2 MM 368 11.00 fi ? ?s m. ? 26 S99 l?0(. tl i 37 <5eri to Toe '/tot jre /Of , ?w I 1 /? ^T iM, f-5 Sen Tool 1 r to 5 se Team 21 7(70 tfM fiO 4 00 nu 4 00 22 * * . 4 00 4 10 Grader \ . N J- .SO 2 50 H& Z SO TOTAL 99 7 44 '4 4S S3 FIG. 4. 28 BULLETTN 660, TJ. S. DEPARTMENT OF AGRICULTURE. VI 2 o <} o z < kJ i or z :D z s c\ CN 11 I K S West Spa E HIGHWAY COST. KEEPING. 29 Notes on the sheet show that four laborers were transferred to foreman Rosetta at 9 a. m. and a large part of the crew between 4 and 4.30 p. m. The daily record of foreman Rosetta's crew (fig. 3) shows on the same road a crew of 33 laborers, a water boy, roller, and engineer on classifications 19-17 Grade and roadside, miscellaneous, excavating, common. 22-56 Roadway, sub-base course, rolling. 22-61 Roadway, sub-base course, spreading. 23-61 Roadway, base course, spreading. Laborers were received three times during the day from foreman Smittie and once from foreman Carter. In figure 4 is shown the work of a large crew, but on only two operations. A number of changes in the crew will be observed. Only 15 men out of a total of 36 employed worked the full day with foreman A8. MATERIAL AND SUPPLIES. The form for materials and supplies (fig. 5) is the same size as that for labor and equipment and may be carried by the timekeeper or foreman in the same book or binder with the other form. The mate- rial form is for one day only and 12 different materials may be recorded on a single sheet. The sheet shows distribution as follows : FOR OPERATION 43-39, MIXING AND PLACING SUPERSTRUCTURE. 150 bags cement, at $0.47 $70. 50 5 gallons gasoline, at $0.20 1. 00 22 cubic yards sand, at $0.60 13. 20 Oil . . . 10 Total for operation (used tin west span) 84. 80 FOR OPERATION 41-39, MIXING AND PLACING ABUTMENT. 10 bags cement, at $0.47 $4. 70 1 gallon gasoline, at $0.20 20 2 cubic yards sand, at $0.60 1. 20 Total for operation (used on east abutment) 6. 10 FOR OPERATION 43-25, FORMING SUPERSTRUCTURE. 1,200 feet b. m. lumber, at $0.03 $36. 00 20 pounds nails, at $0.035 70 10 pounds wire, at $0.035 - .35 Total for operation (used on west span) 37. 05 FOR OPERATION 43-47, SUPERSTRUCTURE, PLACING STEEL. 8 pounds wire, at $0.035 $0. 28 7, 800 pounds steel, at $0.03 234. 00 Total for operation (used on 3 west spans) 234. 28 32 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. These data are combined and arranged on the daily report of costs form (fig. 9) so as to make possible the ready determination of unit costs. In this case no indirect labor cost is charged to equipment. Teams were used only for hauling and were required to make a certain number of trips per day. The amount of work done was reported to the superintendent by the engineer in charge of this division of the work. HIGHWAY COST KEEPING. 33 DAILY TIME > ROAD. /?<%'/..'? SECTIO LOCATION 40+7$ fo 4. WD COST RECORD H.A. ._ #/2S/<7 D> n-c tt f+QQ. * ,..,.C.-*I LABOR TIME HRS RATE TOTAL AMOUNT CODE: 23-34 CODE ZO-S3 CODE 2S-/2 EQUIPMENT ON OFF HRS AMT. HRS. AMT HRS. AMT. FWsuoh 700 &W 10 Ji W Laborer5$2 ., 412 4 12 win 4 12 601 . ., 4 12 HI 2 17 //// / 6 6/0 , :, . 4 12 IN ? 06 M g 06 S90 .. * , 4 12 & 2 06 W 2 06 589 , 4 12 /// / 24 Ill / ^ ft// / 6+ S33 . 4 /2 M z 06 M 2 06 546 3.00 8 3 30 IHJ 2 06 III / 24 431 o.tx. . 7 . 2 tfff nui 2 47 1 41 474 I.OQ , 10 . 4 t?- MM 4 12 473 , 4 12 Mill 3 30 II 82 4*7 ., . . . 4 1? IH1III 3 %> II 82 466 . . . 4 12 IHIIII 3 30 Jl 82 422 10 (X 7 * 2 88 itan 2 88 TDK 4L 86 35 44 II -^ 9 420 7.00 600 /O w 4 1? Ml 2 Y 7 III / 24 / 41 425 . . 4 IZ HHIII 3 30 II \82 TOT, AL 14 5 77 14- 5 77 23 II \5Z 23 -6 6 2 ?-. 1 Team 9 100 600 10 ffO fi 00 nunu 8 00 12 # 00 nuw 8 00 15 . .. .. 8 00 Minn 8 00 16 , , . ., 8 00 HIM 8 00 17 , . 8 00 IHIIH1 9 00 18 , . , . a 00 9UIW $ 00 23 . 8 00 WIN 8 00 WaterbovllS m , 77* ? IS * Engineer/69 m , . .625 6 ?5 Wtt 6 25 Roller 13 Day a 00 Day 8 00 Team soc tot, 9 W 7 ?0 IHIIII 7 20 19 . , 7 20 Wllli 7 2Q 21 , 7 ?o Mlllt 7 20 2 * , . 7 20 /HIIII 7 20 30 p , , 7 ?0 WHI 7 w 3 ?00 ,100 1 HO 1 % wr 4L II IS 05 115 92 00 TOTAL 175 80 Flo. 7. 34 BULLETIN" 660, TJ. S. DEPARTMENT OF AGRICULTURE. 2 .. h l| o o < 2 d a w z 3 1 (- 1 o < 13 _j (0 S1INO J Q. ft 2 1- 13 V) D 5 3 < O < < 2 < b z D 3 i f h < ; a: Z O 3 O t UJ !SH 5=.K to u o o 10 z 3 l-^ t- Z ^ Q ^ ^ ^ D; 1 o O 5 < N N 1 ^ uJ ^^ o s t z 3 ^ N % $ LJ nr 1- V ^5 te ^ >5 5 c\ csi V * JO I ?} UNITS N QQ S $ i UJ 5 QC ^ ^ Q ^ ^ V) z Z) UJ to N 1 t Z O X - 5 w 5o 3^ s \ ^ INa 4 *, 1 V 1 \ * > KM 36 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. i. i I 8 ! U fe 2? H ' a 8 - 2 5 s-i 8 88 S8 SSgg S5?S?888 2888 888 88 888 8888 888888 8888 888 ?S W 888888 88S2 88S SSS888 88S8 88 88 888 8888 88S888 8888 888 oo o o cc O y? oo IM ^* o oo o c? c^ o oooco O o T-< P>a . >,v5 SL "S o 2oo boo ; ois^oob :;so a-S-g K< : .sl-s-c-ag :s-o HIGHWAY COST KEEPING. 37 AJI EH.J i "S ^3 r -^ Isg ^ 1 ^ ^ St^^ 41 T3 ? 3 i . 1 >- >^ |l| I fl rO Q^ g S Pa Qj 3 H I JS 2 *3 P 73 If 1 S O -l ci 3 *ft 5 I Jj 02 rO 9 -2 c a Pan 02 I ^^ * ^^ 6s 1 s s 5 S *-' 03 3 B -o ! . 8 1 03 1 bD"" * > 3 5 "C I S IB | II H I 1 * a J S Is r E S 'oJ < *+* 03 O -<_> QD is o b o d 1 8 S fripN 8 1 3 " -1-3 , - ." S V CO ll ^ I fc. l>4 rt 1 1 3 - Era M 1 os 1"2 ^5 rt Ijfl "S^Sa* 11 1 3 b^ Jill 11 i S 03 > ~<3 1 i ' ll* 1 I'l 4 o^-S s-, ^j o , S s o _g -d ^ i^ 2 in O =3 S 3 Source of Item. '!? O >*~> & S 73 i- 2 ! 2 fe>S .2 S S '(-! >>a p.s a a a - ^oSo!" M > "2 "2 "2 O O Q a a e O ffi COO g 2 HIGHWAY COST KEEPING. 39 DEFINITIONS OF OPERATION TERMS. In road work it is not uncommon to find that the same operations are designated by different terms in different sections of the country. It has been thought advisable, therefore, to define briefly the processes which should be included by the cost keeper under each operation. Some of these operations will be found to overlap somewhat under cer- tain conditions. This slight overlapping, however, seems preferable to the present ambiguity in the meaning of many of our road terms. Adherence to the following definitions will serve, therefore, to make such cost data as are collected more nearly comparable, regardless of locality. The several operations are defined in terms of the processes which they include. Assembling. Shall include all bringing together or collecting of tools and equipment, setting up of machinery, portable shacks, and all other structures where the parts are delivered "knocked down" and require only bolting or riveting together. Back filling. Shall include all processes of refilling excavations or filling against the back of abutments, walls, etc. Blacksmithing. Shall include all processes of working or shaping metals, except riveting, and shall include also such work in repairing the metal parts of machinery and equipment. Blasting. Shall include all methods of rending or loosening of rock, earth, or other material with an explosive. Building. Shall include the making, erecting, and establishing of buildings, struc- tures, or parts, except bridges or portable structures delivered cut to fit. Building false work. Shall include the building or erecting of all temporary sup- ports and bracing necessary for the erectiofi of structures. Cleaning. Shall include all removal of dirt or debris by any means from the surfaces of roadways or from ditches, drains, culverts, etc., and shall include the sweeping of all road surfaces. It shall be applied also to the operations necessary to remove deleterious matter or coatings from the surfaces of such structures as bridges, build- ings, guard rails, etc. Clearing. Shall include the freeing of the roadway and roadside of all vegetation or incumbrances. Clearing and grubbing. Shall include in addition to clearing, as defined above, the removal and disposal of stumps. Cofferdamming. Shall include only the building of cofferdams. Cribbing. Shall include the building of all kinds of timber cribs to retain or sustain earthwork. Curing concrete. Shall include the careful protection and slow drying of concrete, to prevent cracking or injury of any kind until the concrete has hardened. Crushing. Shall include all reducing of stone or other material to small particles by pounding or squeezing, whether the work be done by machine or hand. Dragging. Shall include the smoothing of a roadway surface or the shaping and partial compacting of road courses with a road drag. Drilling. Shall include the piercing or boring of any material, as iron or rock, with drills operated by hand or driven by power. Drilling and blasting. Shall include, in addition to the drilling, the loading of the holes with an explosive and the detonation of the explosive charge. Excavating. Shall include the grading of the roadway, ditches, and slopes, and also the hollowing out by cutting or digging of all excavations for drainage structures. 40 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. Filling ruts. This operation needs no explanation. Filling washouts. This operation needs no explanation. Finishing. Shall include all other work necessary to complete a road or part of a roadway. Forming. Shall include the building of all forms for concrete work and the removal of the same. General. Shall include all charges impossible to allocate directly as belonging to any other operation in the table, or* as a summary of operations on particular posts when desired. Grouting. Shall include all filling out and finishing of any work with a thin watery cement, or cement and sand mixture, as the grouting of brick pavements, etc. Grubbing. Shall include the removal of stumps and roots. Guarding. Shall include all charges for watchmen, barriers, signs, and warning lights during the period that the road is being constructed or repaired. Harrowing. Shall include all methods of breaking up clods of material on the road or mixing with harrows the materials of which the road is to be made. It differs from loosening. Hauling. Shall include the transportation of materials or equipment. Heating. Shall include all processes of raising the temperature of materials by the application of heat. Laying. Shall include the coating, spreading over, or covering any roadway course or road surface with any material, the placing in definite position of similar individual pieces of prepared material, or the constructing of a roadway course. Loading. Shall include the placing of any object or material in a conveyance. Loading and hauling. Shall include a combination of loading and hauling, both of which have been defined. Loosening. Shall include the breaking up of a dense, close mass, as an old road sur- face, into detailed particles with picks, scarifiers, or any other equipment. Mixing. Shall include all blending of materials into masses by stirring or turning, such as the mixing of concrete, water, aggregate, etc., but shall not include harrowing. Mixing and placing. Shall include, in addition to mixing, the locating of the mixed material in a desired position. Moving. Shall include all operations necessary for shifting or changing the position of any object. Thus it is a general term and may include a number of specific operations. Operating. Shall include the continuing in activity of any machinery. Oiling. Shall include the spraying or coating of a road surface with liquid bituminous matter. Painting. Shall include the covering of any object with a coating of a prepared pigment; also shall include whitewashing. Patroling. Shall include the continuous services of patrolmen repairing and main- taining a designated stretch of road. Pile driving. Shall include the placing of piles or sheathing by means of a driving hammer. Placing. Shall include the locating in a desired position of any object or material. Planting. Shall include the putting or placing of any sod, seed, shrub, or tree for growth. Plumbing. Shall include the preparation and placing of pipes, pumps, etc., required to deliver water to the road. Plowing. Shall include the loosening of any material by the use of a plow. Pumping. Shall include the lifting or driving of any material by pumps. Quarrying. Shall include the taking out of stone from an excavation or quarry. Removing snow. Requires no explanation. HIGHWAY COST KEEPING. 41 Repairing. Shall include all acts of returning to a sound state any road part where the work done is not extensive enough to be classified as reconstruction. Riveting. Shall include the uniting of two or more pieces with rivets and the heading of the rivets. Rolling. Shall include all compressing of roadway or surface material with a hand, horse, or power roller. Scarifying. Shall include the loosening or stirring up of the surface or the breaking of a bond of the road. This is almost synonymous with loosening. Screening. Shall include the removal of all undesirable particles from any material by passing it through or over a screen, or both. Shaping. Shall include all processes of bringing road parts as subgrade, shoulders and courses to a regular form of section. Spreading. Shall include the scattering or distributing of any materials over a large surface in order to form a coating or layer of uniform depth. Sprinkling. Shall include the distribution of water, in a fine coat over a surface. Stripping. Shall include all removing or taking off the cover or burden from gravel pits or quarries. Trimming. Shall include the cutting off of small quantities of excavation to make the roadway or roadside conform to a regular outline or section. Washing. Shall include the removal of any undesirable matter from a material by use of water. Washing and screening. Shall include, in addition to washing, the processes ex- plained under screening. Wasting material. Shall include all depositing on a dump or spoil bank of excavated materials that can not be used in embankment. Waterproofing. Shall include all protecting from water of concrete walls, etc., by the use of bituminous or any other material. Working on joints. Shall include all the labor made necessary by the introduction of expansion or contraction joints, natural or artificial, and also the openings between regular sets, as the joints in a brick roadway. Wrecking. Shall include the tearing down or destroying of any structures. APPENDIX. TABLES USEFUL IN DETERMINING COSTS AND PREPARING ESTIMATES. TABLE 1. Some of the more common units of measurement used in collecting cost data on highway work. Aggregates, stone, sand, gravel, etc Cubic yard or ton of 2,000 pounds. Bituminous materials Gallon, or ton of 2,000 pounds. Blocks: Brick, stone, asphalt, wood, etc Thousand. Bridges and culverts: Metal Pound, or ton of 2,000 pounds. Painting, cleaning, erecting, or razing, of ten by. Lin ear foot. Concrete, masonry, etc Cubic yard. Cement, Portland, barrel of 4 bags Bag, 94 pounds. Clearing, clearing and grubbing, grubbing Acre. Concrete Cubic foot or cubic yard. Curbs, curb and gutter, gutters Linear foot. Culvert pipe Metal, vitrified, concrete, wood, etc. Linear foot. Ditches, drains, drain tile Linear foot. Excavation, embankment, and earthwork in gen- eral Cubic yard. Fences, guard rails, etc Linear foot. Lumber Thousand board feet. Pipe Drain, sewer, pipe railing, etc Linear foot. Piling Linear foot. Roadway: Courses, surfaces, subgrade, etc; con- struction, reconstruction, and maintenance oper- ations Usually square yard. Steel and iron Shapes, rods, pipes, mesh, etc Pound, or ton of 2,000 pounds. Unit materials, structures, or parts, as blocks, inlet covers, monuments, sign posts, etc Single unit or thousand. TABLE 2. Cubic yards of macadam compacted in place per 100 feet of road for various widths. 1 Depth. 2 inches. 2J inches. 3 inches. 3J inches. 4 inches. 5 inches. 6 inches. 7 inches. Feet. Cu. yds. Cu. yds. Cu. yds. Cu. yds. Cu. yds. Cu. yds. Cu. yds. Cu. yds. 10 6.17 7.71 9.26 10.80 12.34 15.43 18.52 21.61 12 7.41 9.26 11.11 12.96 14.82 18.52 22.22 25.93 14 8.64 10.80 12.96 15.12 17.28 21.61 25.92 30.25 15 9.26 11.58 13.89 16.20 18.52 23.16 27.78 32.41 16 9.88 12.35 14.81 17.28 19.76 24.70 29.63 34.57 18 11.11 13.90 16.67 19.44 22.22 27.79 33.34 38.89 20 12.35 15.44 18.52 21.60 24.70 30.87 37.04 48.21 22 13.58 16.98 20.37 23.76 27.16 33.96 40.74 47.53 ' Harger and Bonney. 42 HIGHWAY COST KEEPING. 43 TABLE 3. Gallons of bituminous material needed per 100 feet, of varying width. 1 Gallons per square yard. Width. 0.5 1.0 1.5 2.0 2.5 Feet. Gallons. Gallons. Gallons. Gallons. Gallons. 8 44.44 88.89 133. 33 177. 78 222.22 10 55.56 111.11 166.67 222.22 277. 78 12 66.67 133.33 200.00 266.67 333.33 14 77.78 155.56 233.33 311. 11 388.89 15 83.33 166.67 250.00 333.33 416. 67 16 88.89 177. 78 266.67 355.56 444.44 18 100.00 200.00 300.00 400.00 500.00 20 111.11 222.22 333.33 444. 44 555.56 22 122. 22 244. 44 366.67 488.89 611.11 30 166.67 333.33 500.00 666. 66 833.33 40 222.22 444.44 666. 67 888.88 1, 111. 10 1 Adapted from Ilarger and Bonney. NOTE. Bituminous road materials usually average from 45 to 50 gallons to the barrel. TABLE 4. Feet in decimals of a mile. 1 Feet. Miles. Feet. Miles. Feet. Miles. Feet. Miles. 1 0.00019 40 0.00758 600 0. 11364 8,000 1.51515 2 .00038 50 .00947 700 . 13258 9,000 1.70455 3 .00057 60 .01136 800 . 15152 10,000 1. 8939 4 .00076 70 . 01326 900 .17046 20,000 3. 7879 5 .00095 80 .01515 1,000 .18939 30,000 5. 6818 6 .00114 90 .01705 2,000 .37879 40,000 7. 5758 7 .00132 100 .01894 3,000 .56818 50,000 9. 4697 8 .00152 200 .03788 4,000 . 75758 60,000 11. 3636 9 .00171 300 .05682 5,000 . 94697 70,000 13. 2576 10 .00189 400 .07576 6,000 1. 13636 80,000 15. 1515 20 .00379 .500 .09470 7,000 1.32576 90,000 17. 0455 30 .00568 1 Harger and Bonney. TABLE 5. Number of square yards and acres per 100 feet and per mile for various widths. Square yards. Acres. Square yards. Acres. Width. Per 100 feet. Per mile. Per 100 feet. per mile. Width. Per 100 feet. Per mile. Per 100 feet. Per mile. Feet. Feet. 1 11.111 586.667 0.00230 0.121 26 288.889 15,253.3 0.05969 3.152 2 22. 222 1,173.334 .00459 .242 28 311.111 16,426.7 .06428 3.394 3 33.333 1.760.001 .00689 .364 30 333.333 17,600.0 .06887 3.636 4 44.444 2,346.668 .00918 .485 32 355.556 18,773.3 .07346 3.879 5 55.556 2,933.335 .01148 .606 34 377. 778 19,946.7 .07805 4.121 6 66.667 3,520.002 .01377 .727 36 400.000 21,120.0 .08265 4.364 7 77. 778 4, 106. 669 .01607 .848 38 422. 222 22,293.3 .08724 4.606 8 88.889 4,693.3 .01837 .970 40 444.444 23, 466. 7 .09183 4.848 9 100.000 5,280.0 .02066 1.091 42 466.667 24, 640. .09642 5.090 10 111.111 5,866.6 .022% 1.212 44 488.889 25, 813. 3 . 10101 5.333 12 133.333 7,040.0 .02755 1.454 46 511.111 26,986.7 .10560 5.575 14 155.556 8,213.3 .03214 1.697 48 533.333 28, 160. . 11019 5.818 15 166.667 8,800.0 .03444 1.818 50 555.556 29.333.4 . 11478 6.061 16 177. 778 9,386.7 .03673 1.939 60 666.667 35,200.0 . 13774 7.273 18 200.000 10,560.0 .04132 2.182 70 777. 778 41,066.7 .16070 8.485 20 222. 222 11,734.0 .04591 2.424 80 888.889 46,933.3 .18366 9.697 22 244.444 12,906.7 .05051 2.666 90 1,000.000 52,800.0 .20661 10.909 24 266.667 14,080.0 .05510 2.909 100 1,111.111 58,666.7 .22957 12. 121 44 BULLETIN 660, U. S. DEPARTMENT OP AGRICULTURE. TABLE 6. Cubical contents of various vehicles commonly used for transporting materials [Loose measure.! Cubic Cart: feet. One horse (regular size) 3 by 4 feet by 9 inches 9 One horse (large) 3 by 5 feet by 12 inches 16.5 Concrete, push 5 Fresno scraper 9-14 Scraper drag: No. 1 7 No. 2 Scraper wheel: No. 1.. 4-5 9-10 No. 2 12-13 No. 2| 14 No. 3... . 16-17 Wagon: Slat-bottom dump, 3 by 9 feet by 12 inches. Dump bottom, 3 by 9 feet by 24 inches Wheel -barrows: Regular size Large 27 54 2 3 TABLE 7. Quantities required for 1 cubic yard of concrete for various mixtures. [Based on one barrel of cement being equal to 376 pounds, or 4 bags of 94 pounds each, and a barrel equal to 3.8 cubic feet and using stone, 45 per cent voids.] Mixture. Material necessary for 1 cubic yard of concrete. Cement. C. Sand, S. Stone, G. Cement. Sand. Stone. Barrels. Bags. Cubic yards. Cubic feet. Cubic yards. Cubic feet. 1 1 1 co to to 4 5 6 1.57 1.30 1.11 6i I 0.44 .46 .47 HI 12J 12J 0.88 .92 .94 23| 24$ 25 A very handy formula for finding the amount of material to make 1 cubic yard of concrete is: The barrels of cement in 1 cubic yard = /^ , o , p Example : Barrels of cement to make a cubic yard of 1:2^:5 mixture = ^-= 1.3 barrels. To find the cubic yards of sand: Multiply barrels of cement by proportional part of sand and the product by 0.141. Example: 1.3X2^X0.141 = 0.458 cubic yards of sand. To find the cubic yards of stone, multiply the barrels of cement by the proportional part of stone and the product by 0.141. Example: 1.3X5X0.141 = 0.916. HIGHWAY COST KEEPING. TABLE 8. Cubic yards for sum of end areas. [Length of prism 100 feet.] 45 Sum of end areas. 0.0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 0.2 0.4 6 0.7 0.9 1. 1 1 t 1C 1 1.9 2.0 2.2 2.4 2.6 2^8 3.0 1. o 3.1 . o 3.3 1.7 3.5 2 3.7 3.9 4.1 4.3 4.4 4.6 4.8 5.0 5.2 5.4 3 5.6 5.7 5.9 6.1 6.3 6.5 6.7 6.9 7.0 7.2 4 7.4 7.6 7.8 8.0 8.1 8.3 8.5 8.7 8.9 9.1 5 9.3 9.4 9.6 9.8 10.0 10.2 10.4 10.6 10.7 10.9 6 11.1 11.3 11.5 11.7 11.9 12.0 12.2 12.4 12.6 12.8 7 13.0 13.1 13.3 13.5 13.7 13.9 14.1 14.3 14.4 14.6 8 14.8 15.0 15.2 15.4 15.6 15.7 15.9 16.1 16.3 16.5 9 16.7 16.9 17.0 17.2 17.4 17.6 17.8 18.0 18.1 18.3 10 18.5 18.7 18.9 19.1 19.3 19.4 19.6 19.8 20.0 20.2 11 20.4 20.6 20.7 20.9 21.1 21.3 21.5 21.7 21.9 22.0 12 22.2 22.4 22.6 22.8 23.0 23.1 23.3 23.5 23.7 23.9 13 24.1 24.3 24.4 24.6 24.8 25.0 25.2 25.4 25.6 25.7 14 25.9 26.1 26.3 26.5 26.7 26.8 27.0 27.2 27.4 27.6 15 27.8 , 28.0 28.1 28.3 28.5 28.7 28.9 29.1 29.3 29.4 16 29.6 29.8 30.0 30.2 30.4 30.6 30.7 30.9 31.1 31.3 17 31.5 31.7 31.9 32.0 32.2 32.4 32.6 32.8 33.0 33.1 18 33.3 33.5 33.7 33.9 34.1 34.3 34.4 34.6 34-8 35.0 19 35.2 35.4 35.6 35.7 35.9 36.1 36.3 36.5 36.7 36.9 20 37.0 37.2 37.4 37.6 37.8 38.0 38.1 38.3 38.5 38.7 21 38.9 39.1 39.3 39.4 39.6 39.8 40.0 40.2 40.4 40.6 22 40.7 40.9 41.1 41.3 41.5 41.7 41.9 42.0 42.2 42.4 23 42.6 42.8 43.0 43.1 43.3 43.5 43.7 43.9 44.1 44.3 24 44.4 44.6 44.8 45.0 45.2 45.4 45.6 45.7 45.9 46.1 25 46.3 46.5 46.7 46.9 47.0 47.2 47.4 47.6 47.8 48.0 26 48.1 48.3 48.5 48/7 48.9 49.1 49.3 49.4 49.6 49.8 27 50.0 50.2 50.4 50.6 50.7 50.9 51.1 51.3 51.5 51.7 28 51.9 52.0 52.2 52.4 52.6 52.8 53.0 53.1 53.3 53.5 29 53.7 53.9 54.1 54.3 54.4 54.6 54.8 55.0 55.2 55.4 30. 55.6 55. 7 55.9 56.1 56.3 56.5 56.7 56.9 57.0 57.2 31 57.4 57.6 57.8 58.0 58.1 58.3 58.5 58.7 58.9 59.1 32 59.3 59.4 59.6 59.8 60.0 60.2 60.4 60.6 60.7 60.9 33 61.1 61.3 61.5 61.7 61.9 62.0 62.2 62.4 62.6 62.8 34 63.0 63.1 63.3 63.5 63.7 63.9 64.1 64.3 64.4 64.6 35 64.8 65.0 65.2 65.4 65.6 65.7 65.9 66.1 66.3 66.5 36 66.7 66.9 67.0 67.2 67.4 67.6 67.8 68.0 68.1 68.3 37 68.5 68.7 68.9 69.1 69.3 69.4 . 69.6 69.8 70.0 70.2 38 70.4 70.6 70.7 70.9 71.1 71.3 71.5 71.7 71.9 72.0 39 72.2 72.4 72.6 72.8 73.0 73.1 73.3 73.5 73.7 73.9 40 74.1 74.3 74.4 74.6 74.8 75.0 75.2 75.4 75.6 75.7 41 75.9 76.1 76.3 76.5 76.7 76.9 77.0 77.2 77.4 77.6 42 77.8 78.0 78.1 78.3 78.5 78.7 78.9 79.1 79.3 79.4 43 79,6 79.8 80.0 80.2 80.4 80.6 80.7 80.9 81.1 81.3 44 81.5 81.7 81.9 82.0 82.2 82.4 82.6 82.8 83.0 83.1 45 83.3 83.5 83.7 83.9 84.1 84.3 84.4 84.6 84.8 85.0 46 85.2 85.4 85.6 85.7 85.9 86.1 86.3 86.5 86.7 86.9 47 87.0 87.2 87.4 87.6 87.8 88.0 88.1 88.3 88.5 88.7 48 88.9 89.1 89.3 89.4 89.6 89.8 90.0 90.2 90.4 90.6 49 90.7 90.9 91.1 91.3 91.5 91.7 91.9 92.0 92.2 92.4 50 92.6 92.8 93.0 93.1 93.3 93.5 93.7 93.9 94.1 94.3 51 94.4 94.6 94.8 95.0 95.2 95.4 95.6 95.7 95.9 96.1 52 96.3 96.5 96.7 96.9 97.0 97.2 97.4 97.6 97.8 98.0 53. 98.1 98.3 98.5 98.7 98.9 99.1 99.3 99.4 99.6 99.8 54 100.0 100.2 100.4 100.6 100.7 100.9 101.1 101.3 101.5 101.7 55 101.9 102.0 102.2 102.4 102.6 102.8 103.0 103.1 103.3 103.5 56 103.7 103.9 104.1 104.3 104.4 104.6 104.8 105.0 105.2 105.4 57 105.6 105.7 105.9 106.1 106.3 106.5 106.7 106.9 107.0 107.2 58 107.4 107.6 107.8 108.0 108.1 108.3 108.5 108.7 108.9 109.1 59 109.3 109.4 109.6 109.8 110.0 110.2 110.4 110.6 110. 7 110.9 60 111.1 111.3 111.5 111.7 111.9 112.0 112.2 112.4 112.6 112.8 61 113. 113.1 113.3 113.5 113.7 113.9 114.1 114.3 114.4 114.6 62 114.8 115.0 115.2 115.4 115.6 115.7 115.9 116.1 116.3 116. 5 63 116.7 116.9 117.0 117.2 117.4 117.6 117.8 118.0 118.1 118.3 64 118.5 118.7 118.9 119.1 119.3 119.4 119.6 119.8 120.0 120.2 65 120.4 120.6 120.7 120.9 121.1 121.3 121.5 121.7 121.9 122.0 66 122.2 122.4 122.6 122.8 123.0 123.1 123.3 123.5 123.7 123.9 67 124.1 124.3 124.4 124.6 124.8 125.0 125.2 125.4 125.6 125.7 68 125.9 126.1 126.3 126.5 126.7 126.9 127.0 127.2 127.4 127.6 69 127.8 128.0 128.1 128.3 128.5 128.7 128.9 129.1 129.3 129.4 70 129.6 129.8 130.0 130.2 130.4 130.6 130.7 130.9 131.1 113.3 71 131.5 131.7 131.9 132.0 132.2 132.4 132.6 132.8 133.0 133.1 72 133.3 133.5 133.7 133.9 134.1 134.2 134.4 134.6 134.8 135.0 73 135.2 135.4 135.6 135.7 135.9 136.1 136.3 136.5 136.7 136.9 74 137.0 137.2 137.4 137.6 137.8 138.0 138.1 138.3 138.5 138.7 75 138.9 139.1 139.3 139.4 139.6 139.8 140.0 140.2 140.4 140.6 76 140.7 140.9 141.1 141.3 141.5 141.7 141.9 142.0 142.2 142.4 46 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. TABLE 8. Cubic yards for sum of end areas Continued. [Length of prism 100 feet.] Sum of end areas. 0.0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 77 142.6 142.8 143.0 143.1 143.3 143.5 143.7 143.9 144.1 144.3 78 144.4 144.6 144.8 145.0 145.2 145.4 145.6 145.7 145.9 146.1 79 146.3 146. 5 146.7 146.9 147.0 147.2 147.4 147.6 147.8 148.0 80 148.1 148.3 148.5 148.7 148.9 149.1 149.3 149.4 149.6 149.8 81 150.0 150.2 150.4 150.6 150.7 150.9 151.1 151.3 151.5 151.7 S'-' 151.9 152.0 152.2 152.4 152.6 152.8 153.0 153.1 153.3 153.5 83 153.7 153.9 154.1 154.3 154.4 154.6 154.8 155.0 155.2 155.4 84 155.6 155.7 155.9 156.1 156.3 156.5 156.7 156.9 157.0 157.2 85 157.4 157.6 157.8 158.0 158.1 158.3 158.5 158.7 158.9 159.1 86 159.3 159.4 159.6 159.8 160.0 160.2 160.4 160.6 160.8 160.9 87 161.1 161.3 161.5 161.7 161.9 162.0 162.2 162.4 162.6 162.8 88 163.0 163.1 163.3 163.5 163.7 163.9 164.1 164.3 164.4 164.6 89 164.8 165.0 165.2 165.4 165.6 165.7 165.9 166.1 166.3 166.5 90 166.7 166.9 167.0 167 2 167.4 167.6 167.8 168.0 168.1 168.3 91 168.5 168.7 168.9 169.1 169.3 169.4 169.6 169.8 170.0 170.2 92 170.4 170.6 170.7 170.9 171.1 171.3 171.5 171.7 171.9 172.0 93 172.2 172.4 172.6 172.8 173.0 173.1 173.3 173.5 173.7 173.9 94 174.1 174.3 174.4 174.6 174.8 175.0 175.2 175.4 175.6 175. 7 95 175.9 176.1 176.3 176.5 176.7 176.9 177.0 177.2 177.4 177.6 96 177.8 178.0 178.1 178.3 178.5 178.7 178.9 179.1 179.3 179.4 97 179.6 179.8 180.0 180.2 180.4 180.6 180.7 180.9 181.1 181.3 98 181.5 181.7 181.9 182.0 182.2 182.4 182.6 182.8 183.0 183.1 99 183.3 183.5 183.7 183.9 184.1 184.3 184.4 184.6 184.8 185.0 100 185.2 185.4 185.6 185.7 185.9 186.1 186.3 186.5 186.7 186.9 200 370.4 700.0 1,296.3 ........ 3,000.0 6,555.6 ........ 8,000.0 14,814.8 300 555.6 800.0 1.481.5 4,000.0 7.407.4 9,000.0 16,666.7 400 740.7 900.0 1,666.7 ... . . . 5,000.0 9,259.3 10,000.0 18,518.5 500 925.9 1.000.0 1,851.9 6,000.0 11,111.1 600 1,111.1 2,000.0 3, 703. 7 7,000.0 12, 963. 3 NOTE. By Wisconsin State Highway Commission. HIGHWAY COST KEEPING. 47 e -5 g - ' 1 ^i^C^CSCO^^*O*OOt^COOio^C^i'*3"rfot"-GOi-HCO ^t*cC>OS-