The data from the original time slips of the workmen are transferred by the punching machines to the cards day by day as the time slips are turned in. The punched cards can then be sorted by order number and department, so that when each order is completed the total cost of all work on that order is obtained. The distribution of the value of work done by different departments can be had also if desired.

In keeping the records of a sales department, the facts relating to the various sales orders are transferred to the punched cards and the cards sorted and tabulated in any manner desired. A very large manufacturing business having many kinds of machinery as a product, uses the punched-card system for each order as it is received in the plant. At the end of each month the records show the total sales of each branch house, the total sales of each salesman, the total sales of each main class of product, and many other kinds of information. In this particular plant tabulating machines are of very great assistance, because they can be used to make a sales analysis for any one class of product. The punched card for each order shows the catalogue number of the product called for by that order, ^^^lenever desired, cards for a definite length of time can be run through the machines so as to sort out all the cards for any catalogue number of product on which a study is to be made. The resorting of these cards by sales districts shows the distribution of the total sales of this particular product by distinct districts, or States, and, if desired, by different salesmen. The sales for the various months or seasons of the year may be had if wanted.