Cement
Wel di ng


Ti issue
Labels


DIRECT LADOR

 Direct Labor is to include agess paid for labor icrformed sp-e-
cifically. on and char .ed directly to the product Aniy other labor is
indirect labor and must be included in the Overhead Erxienses.

 In estimating the cost of Direct Labor o-erations, there must be
included the difference iaid whc::. the earnings of piece workers fall
below the minimum wage.

 All Direct Labor must be identified and separated from that -)art
the -ayroll that is classed ?s indirect and other overhead labor.

 The follo'in, includes all the items of Direct Labor generally
a-nlicable to the Handba:; Industry. Any s-necial or unusual direct
labor oporations, or direct labor .erformcd outside the factory such
as embossing, stri-'-ing, etc., should be added.


CUTTING
Cutting by Hand
Cutting by Clicker
Cutting Rubber Cloth
Cutting Lining


Cutting Wadding
Cutting Interlining
Catting Papers


PARING
Paring
BurniGhing
Splitting

EM.BOSSING


SEWI NG
Scwino Handle
Sewinb Handle on Cover
Sevwing Covers orn -.ottoms
Sewing Mirror Poc!-cts on Linings
Sewing Frame Pock:ts
Marrov in, Fra-me Pockets
Sewin, to'. their lining
Sewing on Zi-oer


Trimnin_ Cottons from Linings
Trinr-nming Cotton from Handle
Se'.,'in, on Welding
Cutting aeart bottoms from Welding
a-cching Covers, Bottom andl Handles
i,-nginL. on Wadding on Linings
Seving toether Linine6 and Covers


MAKING LII:IITGS
HanFing on Pa-er on Sil: for Pocket Bending Pocket
Cementing Silk on Paper Hanging on Muslin on Silk
Turning in Pocket Marking Silk for Pockets


POCKET 300K TOA70
Stripping on Covers
Hanging -iaper on Cover
Cementing paper and Cover


 -,-
Hanging Ps:jer on Silk
Cemr.e.itinu Silk
Turning Silk


9811


-146-


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