2. A merchant bought of the Rudd Co., Cleveland, the following: 1400 bushels of apples at 72 ct. a bushel; 580 boxes of oranges at $3.14 a box; 15 bunches of bananas at $3.98 a bunch; 160 boxes of lemons at $1.50 a box.

3. In the month of March, John Wilson, a farmer, residing at Norwalk, Ohio, bought of Martin & Co., Columbus, lumber and mill products as follows: March 1, 100,000 feet of pine lumber at $42 per M (thousand); 5000 shingles at $4.75 per M; March 8, 50 sacks of cement at 37 ct. a sack; 5000 ft. of hemlock at $28 per M; March 15, 3000 ft. of lumber consisting of 2" X 4" and 2" X 6" at $28 per M.

March 15 a payment of $400 was made and on March 25 another payment of $200 was made. Render the statement to Wilson, April 1, showing the amount due; and receipt the bill as having been paid in full April 6.

4. Johnson Co. of Pittsburg sold William Earle, Avon, Ohio, Jan. 17, 1916:

20 bushels of clover seed at $11.25 per bushel; 18 bushels of alfalfa seed at $11.75 per bushel; 8 bushels of timothy seed at $4.30 per bushel; 24 bushels of small clover seed at $10.60 per bushel.

Receipt the bill as having been paid February 8.

F. O. B. (Free on board) Avon. (The shipper paid the freight.) Also find the amount of this bill if the price per bushel of each is advanced 50 ct.

5. J. W. Brown of Detroit, Mich., buys a quantity of groceries from the Edwards Co., Chicago. From a chest of tea, 25 pounds. are spilled out and Mr. Brown asks for a memorandum of credit covering the amount of leakage. Make out a credit memorandum like the one which the Edwards Co. sends him, the tea being worth 40 ct. a pound.

6. Messrs. Aeter & Smith, Dayton, Ohio, sold to the Mechanical Engineering Co., Chicago, 20 gasoline engines at $250.00 each to be sent by freight. Make out the invoice.

164. Pay Rolls.

PAY ROLL FOR THE WEEK ENDING Feb. 27, 1916

Find the wages earned this week by each man.

Find the total

pay roll.

Hence it

Many firms pay their workmen in cash, not in checks.

is necessary to determine the amount of money or change required and the amount of each kind of coin or bill.

The

pay roll is prepared from time slips like the following:

From this time slip prepare part of a pay roll like the one given on page 126. Find the time for each worker to the nearest hour. From the data given below prepare a pay roll, and as part of it prepare a pay roll memorandum. (One line is filled in completely.) By adding each of the columns to the right find how many ten dollar bills, how many fives, etc. are needed.

NOTE. The small numbers (1, 2, and 3) indicate quarter hours.

DRILL IN FUNDAMENTALS

In each of the following find the product by horizontal multiplication as in § 49:

45. Find the total cost of 15 bu. at $1.75 per bu.

350 lb. at $1.25 per 100 lb.

4300 ft. at $21.40 per M.

7200 ft. at $18.45 per M.

46. Find the cost of 74 yd. at $.083 per yd.

47. Find the total cost of 84 bu. at $1.85 per bu.

680 bu. at $0.78 per bu.

256 bu. at $2.15 per bu.

867 bu. at $1.47 per bu. 1598 bu. at $2.57 per bu.

CHAPTER XVI

DENOMINATE NUMBERS

165. Uses of Measurement. Practically everything we buy and sell is measured. We buy meat by the pound, cloth by the yard, land by the acre, and milk by the quart. We describe our houses, our machinery, and even our horses by giving their dimensions.

Buildings and machinery are designed and the dimensions of the various parts are specified. These parts are "made to measure,' often in distant places, but when brought together and assembled they fit properly into their places because the measurements were correctly made and faithfully followed out.

One of the most important differences between uncivilized and civilized peoples is that the latter make extensive use of measuring, while the former have no definite means of finding the exact magnitude of a quantity. The Indian would say much," or heap much," and that is about as near as he could come to a definite expression of a magnitude. Civilized peoples designate quantities definitely as so many times certain units.

66

166. Definition of Measurement.

Measurement is the process

of finding the magnitude of a quantity by comparing it with a certain magnitude of the same kind, called a unit of measure.

167. Denominate Numbers. - Denominate numbers are expressed in terms of units of measurement, which have been established by law or by custom.

Thus, 8 feet, 6 quarts, 18 pounds, 4 hours are denominate numbers.

168. Simple Denominate Numbers. A simple denominate number is expressed in terms of one unit only.

Thus, 5 yards, 15 acres, 18 cubic feet are simple denominate numbers.

169. Compound Denominate Numbers. A compound denominate number is expressed in terms of two or more units.

Thus, 5 yards 2 feet, 2 pounds 3 ounces are compound denominate numbers.