A CARGO OF PHILIPPINE MAHOGAf.IY-

haa just arrived at Loe Angeler Harbor from our mills in the ldands.

Chcck up on your needr. We can make prompt delivericc in carload lotg at surprisingly low prices.

We are direct importen of atl Philippine Hardwoods -for furnihrre and cabinet work, interior ttim, rash, doors, etc. Shipmentr are coming forward at frequent intervals.

If yotr are not familiar with all the many uses to which tfrece beautiful hardwoods are adaptable, write for a copy of our free booklet "Philippine Hardwoods and Their LJrer.tt Prices, deliveries and oilrer information gladly furnished.

tlsing, which he classified as state-wide and -tdbel.- Mr. Quinn suggested that the matter of advertising be referred to the Managing Director and presented at tAe next quarterly meeting: li. R. Maule then read a very interesting and instructive paper on Cost Finding. Mr. -Maule saidi "It will be my purpose to set forth a practical method for the use of milt men who desire to co-operate in determining the right price at which to sell their products. It is stated that milI men will not go to the trouble and expense necessary to learn their costs. I do not believe this. The real reas{on for the seeming lack of co-operation in costing wbrk is the absence of uniform methods of recordirig the factory information necessary to build up comparative costs. Tte big problem to solve in co-operating costing is not whether or not )'ou operate a cost system but upon the proper estimate of the labor and material involved."

(1.) A definite and practical plan of advertising thc millwork industry of California.

(2.) An estimate cost of such an undertaking, and a recommendation of such a division of iuch expcnse on;a pro rata based upon actual sales.

Architectural Relations was discusscd by A. W. Bgtl- hauer. Mr. Bernhauer stated that from the responsesaeceived from Architects, they are demanding sumethitg more concrete in our Service Bulletins. He suggested that each one of the membership go over the Bulletins as they did not rvant to send out something to the Architects without the unanimous opinion of the membership. Several letters received from Architects was then read to the convention. Mr. Bernhauer said, "'We have the co' operation of the Architects, provided we can show them that u'e mean business, and we certainly do not want to be put into line of criticism. We therefore commend Architects for drawing full sized details-if we are going to stay in the mill business-we should give them what they want." He also said that his Committee suggested and recommended that meetings rvith architects by mill owners be arranged throughout the state. Mr. Dldesch then suggested that copies of the Service Bulletin be passed aronnd and if any of the members had any criticisms to make, that they be turned in to him or forwarded to him through the mail.

Under the caption "Labor," Mr. Maule said, "The inability of mill men to understand each other in cost comparisons can generally be traced to different methods used in figuring labor and oVerheads. It is therefore, essential to have a mutual understanding of the various kinds of labor to be charged for and a uniform method of applying the overhead, for on this basis only will coSts of different factories be comparable.

He then discussed Labor Direct, Inactive l-abor, Machine Investment, Floor Space Occupied, Power Wiring, Light Wiring, Blower System, Building and Equipment Investment, Land Investment, Depreciation, Bookkeeping and Cost Accounting for Factories, Accounting, Manufacturing Costs and Accounts, Taxes and Insurance, Fixed Charges, Direct Power Costs, Upkeep and Repairs on Machinery, and Factory Costs.