Recording Labour Costs

Labour hours spent on any one job may be recorded in various ways. Some companies have each mechanic turn in special card at the end of each day indicating how much time was spent on each job assigned to him. The rupees charged to any hour of a mechanics time spent on a maintenance job may be the actual rupees paid to that mechanic, an average wage figures for all mechanics, or a figure representing not only average wage but also the overhead of the maintenance department itself. This latter charge would include such things as maintenance foreman's salary, storeroom upkeep, and power used in the shop.