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PLACE IN RETURN BOX to remove this checkout from your record.
TO AVOID FINES return on or before date due.
MAY BE RECALLED with earlier due date if requested.

 

DATE DUE DATE DUE DATE DUE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6/01 cJCIRC/DateDuopss-sz

 

 

 

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A COILFAFZISDI‘Q 01" LAijiOR 507.313 A231”) LAsz):1 COSTS

In no ai'orux's Reamerrca f-iAILS/

13:!

tI‘T"“L“T "Hr-7‘1“ : T "*
I.~‘4LJAJA\ L\IL/.A.IJEJ ....IJAJ

//

A FROfiLEJ

Submitted to the Dean of the Colieye.of Home Economics

0
H:
F;
O
rV‘
y..—

"3

igan State Unive sity of Agriculture and

Applied Science in partial fullfillment of the

requirements for tne degree of

Lepartment of Institution Administration

acne-or. or rm: Eccr'fr-r'ns

HJuuLJ
; “1'11? f'.’ :1 :j‘,r
A“ .V :1. ~LA|¢14\1\~‘..‘»~ .4

EAST L’abipiNG, MICHIGAN

:3?
5:32.

T” {T
lHJ

TABLE OF

 

INTRODUCTION . . . . . . . .
PROCEDURE . . . . . . . . .
DISCUSSION . . . . . . . . .
General

Time and rate . .

Neal charges . . .

Fringe benefits .

Regulations for Part Time

Time and rate . .

Mary Mayo Food Service
Physical layout .
Labor hours . . .
Labor cost . . . .
Mason-Abbot Food Service
Physical layout .

Labor hours . . .

Labor cost . . . .
Comparison of Small
Labor hours . . .
Labor costs . . .

SUMMARY AND CONCLUSION . . .
LITERATURE CITED . . . . . .

APPENDIX . . . . . . . . . .

Policies for Full

CONTENTS

Time

Large

11

Food Service

Food Service Workers

Workers .

O O O O O O O O O C

O O O O O O O O O O

O O O O O O I 0 O O
\

\OM’DN-p-H

10.

ll.

12.

15.

15.

LIST OF TABLES
Page

Census and income for Mary Kayo and Nason-Abbot
Regidence Halls I I O O O O O O O O O O O O O I O O O 6

Summary of labor hours by work area and classification.
Nary Mayo Residence Hall. . . . . . . . . . . . . . . lQ

/

Minutes of labor and cost per resident per day by work
area. Mary Mayo Residence Hall . . . . . . . . . . . 2h

Summary of labor costs by work area and classification.
Mary Mayo Cafeteria . . . . . . ... . . . . . . . . . 25

Labor cost in terms of percentages of receipts for
fourteen—day period for Mary Mayo Residence Hall . . 28

Summary of labor costs by work area and classification.
Tv'aSOII-Abbot R681dence Hall 0 e o e e o e e o o e o o 55

Minutes of labor and cost per resident per day by work
area for fourteen-day period for Mason-Abbot Residence
Hall 0 O O O O C O O O O O O O O O O O O O O O O O O 56

Summary of labor costs by work areas and classification.

Mason-Abbot Residence Hall . . . . . . . . . . . . . 57

Labor cost as percentage of receipts. Mason-Abbot
Residence Hall . . . . . . . . . . . . . . . . . . . no

A comparison of percentages of total labor hours of
Mary Mayo and Mason-Abbot Residence Halls . . . . . . h}

A comparison of labor minutes per day for Nary Mayo
and Nason—Abbot Residence Halls . . . . . . . . . . . us

A.comparison of percentages of total labor dollar for
Mary Mayo and Mason-Abbot Residence Halls . . . . . . AG

A comparison of labor costs per resident per day
according to work area: Mary Kayo and Nason-Abbot
Residence Halls . . . . . . . . . . . . . . . . . . . AB
A comparison of labor cost as percentage of total food
receipts according to the work area: Mary Kayo and
Mason-Abbot Residence Halls . . . . . . . . . . . . . A9
Recapitulation of data for Mary Mayo Residence Hall . 56

iii

Table
16.

LIST OF TABLES

(contd.)

Recapitulation of data for Mason-Abbot

Residence Hall . . . . . . .

Work Sheet

1.

Labor hours by classification
Mary kayo Residence Hall . .

Labor hours by classification
Hason-Abbot Residence Hall .

Labor costs by classification
wary mayo Residence Hall . .

Labor costs by classification
Mason-Abbot Residence Hall .

iv

and

and

work area

work area

work area

work area

for

for

O

Page

57

58
59

61

62

Tx. '7‘ OT.
Lh’L a.

Figure

1. her hour percentages by work
Lary kayo Residence Hall . . .

2. Labor cost percentages by work
Mary kayo Residence Hall . . .

5. Labor hour percentages by work
Mason-Abbot Residence Hall . .

h. Labor cost percentages by work

Mason-Abbot Residence Hall . .

area for

area for

area for

area for

A prime function of mananement is cost control. tainte-
nance of a satisfactory ratio between costs and sales deter-
mines the financial security of any business venture. Industry
has long been aware of the importance of labor cost control.
Early in the twentieth century Frank Cilbreth approached the
problem of labor cost control and productivity by studying
motion economy and fatigue reduction. kore recently, the role
of "human relationships" in labor cost control has been
emphasized.

The food service industry has been cognizant of the
necessity for control of all expense items, and it has had
little difficulty in determining the ratios between costs and
sales essential to Operating at a reasonable profit. A review
of the literature gives the ran;e of accepted operating
ratios for each expense item in different types of food service
establishments. Analysis of Operating costs and evaluating
the findings in terms of these ratios provides a means of
measuring the efficiency and soundness of a business operation.

The pressure of rising wages and increased fringe benefits
has forced labor costs in the food service industry to rise
rapidly. At present, food costs are relatively easy to control.

However, the ratio between income and labor costs has exceeded

9‘

the accepted ratios; and this relationship has become a matter
of great concern to the food service operator.

To effectively study labor hours and labor costs, it is
necessary to find the factors that make up the cost and to
analyze the problem on this basis. Although the factors of
human relationsnips directly affect the efficiency and pro-
ductiVeness of the organization, and in turn affect the control
of labor hours and labor costs, they cannot be treated objec-
tively.. Previous studies have shown that the number of labor
hours required and their costs depend on many factors. West
and Wood (9) stated that the type of service, the number
served, the physical layout, and the amount and kind of labor
saving equipment available affect the percentage of income
Spent for labor. Non-productive costs such as paid vacations,
sick leaves, and other employee benefits must also be considered

in the determination of labor cost (7).

Fairbrook (b) and Yirkpatrick (7) established objective

-measures of labor efficiency which may be applied to any

food service organization. These measures are based on sales
or receipts, payroll costs, customer count, and labor hours.
The purpose of this study was to use these measures in compar-
ing labor hours and labor costs of two college residence hall
food services for the payroll period February 5, 1955 through
February lo, 1955.

In this study, total labor hours were interpreted in

5.

terms of average minutes of labor per resident per day and
labor hour percentages according to specified work areas.
labor costs were analyzed in terms of average daily cost per
resident, percentace of the labor dollar spent in each work
area, and percentage of income according to specified work

EI‘OBS e

"Q

h.

FROCEDURE

The‘data for this study were compiled from payroll
records, time cards, observation, and consultations with
the staffs of Nason-Abbot Residence Hall and Kary kayo
Residence Hall.

The payroll period February 5, 1955 through February
16, 1955, was selected for this study because this was
considered a normal period with no special events in the
two residence halls under study which would influence the
labor requirements. All jobs in the food service operations
were assigned to five major work areas with subdivisions

as outlined below.

I. Receiving and storage
II. Preparation
A. Raw food
1. Potato
2. All other
B. Range
C. Salad
D. Bake shOp
111. Service
A. Counter
E. Clearing of Dining rooms
TV. Cleaning
A. Dishhandling
l. Dishmachine operation
2. Dishmachine maintenance
B. Kitchen
C. Dining room
D. Pots and pans
E. Laundry
V. Supervision

On worksheets l and 2 in the Appendix, each of the

employees was listed, and the total number of hours worked by

5.

each person was recorded for the lh-day period of the study.

A total of labor hours for each work area was determined by
allocating the time spent on a specific job to the proper work
area. Full time employee labor hours and part time student
employee labor hours were calculated separately.

Work sheets of labor costs were derived from the data
obtained in the labor hours work sheets. The pay rate of
each employee was listed, and the total labor costs of each
work area was computed by multiplying the labor hours by the
pay rate.

Area cost percentages of total labor cost were based on
actual payroll records as shown in work sheets 3 and h in the
Appendix. Calculations of area cost percentages of total
income were based on figures obtained from the weekly Operating
reports, shown in Table l. The daily labor cost for a
Specified work area was divided by the number of residents to

obtain the average daily cost per resident.

TABLE 1. CELSUS KL IhCOkE FOR MARY LAYO AND RAQOH-ABPQT
RESIDENCE HALLS. FEBRUARY 5 THROUGH 16, 1955.

 

 

Data Mary kayo Mason-Abbot
Average census 26? bhh.5
Full time employees 14 55
Student employees

hale 25 A6

Female 10 to
Staff 10 51

Total, excluding student ‘

female employees 528 956.5

Income from residents 7lh2.10 21956.50
Income from full time employees

meals (rebate) 157.60 '267.70
Income from male student

employees 7hh.80 1267.50
Income from guest tickets 56.70 159.69
Interdepartments 100.05

 

Total income for _ ,
lh-day period $8101.20 $25793.0h

DISCUSSION

At the time of this study, the Department of Dormitories
and Food Services included seven residence halls for women,
and three residence halls for men. The manager of each of
these residence halls directed the Operation of its food
service department which was responsible for the preparation
and service of meals for its own residents, their guests,
resident staff and the employees engaged in both the food
department and the hall maintenance department. The Food
Service Director coordinated the Operation of the ten individual
residence hall food service units.

Purchasing of meats, produce, staples, canned goods,
frozen foods, cheese, and miscellaneous items was performed
by the manager of Food Stores. Bakery items and dairy items,
with the exception previously mentioned, were bought directly
from specified vendors by each residence hall. The amount of
time required by the manager to obtain quality foods was thus
substanially decreased, and she had more time to devote to
consideration of the labor cost problem. Centralized purchasing
of most food items also resulted in a predictable delivery
schedule which one might expect to be reflected in a more
“efficient receiving and storage Operation.

Residence hall food services served three meals a day,

cafeteria style, during the three terms of the school year.

Thus, each residence hall food service provided attractive,
nutritious meals to students, staff and employees approximately
2h0 days each school year. During designated college vacations
the dormitory food services are not operated. Student board
charges were based only on the number of days on which the

food departments were in operation.

When this study was in progress, a three-week-cycle menu
was in use in the seven Women's Residence Halls. The managers
and the Food Director formed the committee which established
the menus. The basic menu pattern included:

Breakfast: Juice or fruit, entree, cereal, toast
and beverages

Lunch: Soup or juice, entree, bread, salad,
dessert, and beverages.

Dinner: Entree, potato, vegetable, rolls, salad,
dessert, and beverages.

The period of cafeteria service for each meal was based
on a Span which permitted the greatest possible flexibility in
scheduling of student classes in the college academic program.
In many food service units the serving period could be
appreciably shortened if meeting the problen of class schedules
was not a major consideration. heal service periods during

this study are listed below.

 

 

Heal Employees Residents
(one line only) (two lines)
Breakfast
honday through
Friday 3:00 - 7:20 7:20 - 7:00
Saturday 0:00 - 10:00 0:00 - 10:00
,Sunday 8:00 - 10:00 0:50 - 10:00
Lunch
Monday through
Friday 11:00 - 11 25 11:25 - 12:h5
Saturday 11:00 - 11:50 11:50 - 12:20
Sunday 5:00 - 5:50 5:50 - 6:00
‘inner
Monday through
Friday 5:00 - 5:50 5:50 - 6:20
Saturday 5:00 - 5: 0 5: 0 - 6:00
Sunday 12:00 - 12:45 12:45 - 1:15

 

General Policies for Full Time Food Service Workers.

Personnel policies affecting all University employees are
established by the Personnel Office. These basic regulations,
applied and interpreted by the residence hall managers,
determined the size of the labor force, work schedules, and

pay rates within each Operating unit.

Time and rate.

 

 

In 1950, a LO hour work week was established for all

University employees. Hourly rates for all job classifications

10.

were determined at that time and have subsequently been
adjusted on the basis of trends in the cost of living index
and changes in the labor market. The wage scale was established
to provide a minimum and a maximum rate for each job
classification.

At four and six months intervals, the manager was
requested by the Personnel Office to rate new employees for
establishing a basis for merit raises. After a period of
six months, recommendation of merit raises was left to the
discretion of the manager for whom the employee worked. It
is understandable that an operating unit which has a large
number of employees with many years of service will automatically
have many who are receiving the maximum rate for their job
classification. This situation may be reflected in a labor
cost higher than would seem commensurate with the total labor
hours for a Specified period. However, efficiency of the
operation cannot be interpreted completely on the basis of this
numerical ratio. Some thought must be given to the advantages
of a stable force as Opposed to the uncertain returns of a

labor force with high turnover.

Heal charges.

 

Since most employees were on duty during one or more of

the regular meal hours, it was assumed that they could eat

1].

their meals most conveniently in the food service department.
Consequcnt y, a deduction for employees meals was made from
their pay checks to cover the cost of these meals. Deductions
were as follows: 50 cents for breakfast, L0 cents for lunch,
and 50 cents for dinner. The amount of money deducted from

employee checks was added to the food receipts for each hall.

Frinfie_benefit§.

 

During the period of this study the costs of fringe
benefits to the two food service departments were limited
to the direct cost of sick leave and the indirect costs of
rest periods and uniforms. No costs for fringe benefits were
included in the labor cost figures of this study except those
mentioned.

According to University policy, all full time employees
were entitled to receive fringe benefits listed here. The
cost of items one through eight was paid by the unit in which
the employee worked. Expenses of item nine were defrayed by
an all-University fund.

1. Paid sick leave. Allowance for sick leave was
based on one day per month. Paid sick leave
time could not be accumulated beyond a total of
30 days.

2. Paid absence due to death in the immediate
family. The employee was allowed absence from
work without loss of pay from the day of death

until after the funeral. Total time for this
reason was not to exceed three days.

\N

Paid vacation. .
This was based on the length of service:

 

Lenntb oi service Vacation allowance
6—mont izs to 1 year 5 working days
1 year to 5 years 10 working days
5 years to 15 years 15 working days
15 years or more 20 working days

he Paid holidaJSe
Tie {fin versity normally observed the following
six iolidays:

New Year‘s Day Labor Day
Nemorial Day Thanksgiving Lay
Independence Day Christmas Day

5. Workmen's Compensation.

This was paid as Specified by the State of
tichigan provided that the employee followed
the instructions of the University health
director and that the employee returned to work
at the tin e recomnended by the health director.

6. Rest periods.
Two 15—minute periods were provided in the work
schedule and coffee was furnished.

7. Uniforms.
These were provided, replaced as needed, and
laundered.

;. ROSpitalization.
Hospitalization was provided by University
E"ealth Service for on- the- Job accident or
illness

9. Retirement-Group Life Insurance Program.
Participation in this program was compulsory for
employees beginning work before they reached the
age of 50. A nominal charge was made to the
employee each month as insurance premium. The
University provided for the retirement program
without charge to the employee.

In a short-term study the cost of fringe benefits cannot
be effectively analyzed. Therefore, management must not be

misled by the findings of short term studies but must also

i“.

13.

evaluate labor cost in terms of vacations, sick leave, compensa-
tion pay, and similar items which are usually distributed
unequally during the year. Admittedly, the findings of any
two-week study such as this one have limitations. These
findings must not be considered to represent an average figure
for any selected two_week period during the year because they
do not include the costs of most of the major fringe benefits.
In 195h, a long term study of the fringe benefits in six
of the Women’s Residence halls was conducted by Gould (C).
The results of this study showed that the cost of fringe
benefits amounted to 1t.b9z of the total payroll. The cost per
employee was $585.50 per year. Schmidt (C), from a survey
conducted by the v.s. Chamber of Commerce in 1951, reported
that the average employee received fringe benefits amounting
to $6Lh.CO per year. The survey included pension plans and
social security. The University employees did not participate

in either proyram at the time of Gould's study.
Regulations for Part Time Food Service Workers.

During peak periods of food preparation and service, an
operating unit may find it necessary to use part time employees.
In the two food service departments which were compared in this
study, both students and non-students were used in this capacity.

According to University policy, employees who work less than

it.

to hours per week are not eligible for fringe benefits with

the exception of item seven, previously listed.

Time and rate.

 

Schedules for part time workers were determined by the
needs of the food service Operation. Workers were assivned to
a specific job for a definite period. The rate for student
employees was set by the University at 35 cents per hour.
Rates for non-students were specified by the Personnel Office
at the time of employment.

hen students were hired through the University Placement
Bureau. The men were listed as boarders in the records of
the Board and Room Office and were charged the same rate for
meals as were the residents. An average of 15.5 hours of work
per week was sufficient to cover this charge. The bi-weekly
pay check was sent to the Board and Room Office to be applied
on the board charge and credited as a receipt for the Cafeteria
Department.

Women students were recruited from the residents of the
hall. Since University housing charges were part of the
registration fees, these employees had paid the meal charge.
The bi-weekly pay checks were issued to the women student

employees.

hary Mayo Food Service

This food service was the smallest of the seven residence
halls for women at Michigan State University. Both th
lounges and dining rboms were designed to give a hone-like
effect. Although this division of public space into relatively
snall areas accomplished this objective admirably, it does

present some problems in the control of labor cost.

Ph sical¥layou£.

 

hary tayo Residence Hall, built in 1950, was planned to
provide housing and feeding facilities for 2&6 students.
During the school year lSBh - 1955, the average number of
residents was 279. The food service area was located on the
ground floor and consisted of two dining rooms, two service
counters, the production area, a receiving dock, a freight
lift, and the office. Incorporated in the production area
were a bake shop, a salad room, pot and pan sinks, and the
dishwashing machine operation. A storeroom for staple groceries,
a vegetable preparation unit, and three walk-in refrigerators
were located in the basement directly below the kitchen.

Although it would have been entirely possible to serve
all of the residents in one large dining room, two small
dining rooms were included in the original plan of the hall.

This necessitates some duplication of jobs for serving and

16.

clearing the dining room which is reflected in the labor hours
and costs.

Some of the advantages of having the dishwashing center
on the same floor level as the dining rooms is offset by

having it located very close to the main preparation center.

4At the peak of the servirg periods, this arrangement sometimes

results in confusion and loss of time. Areas for landing
both soiled and clean dishes are limited by this physical
arrangement, and this also affects the efficiency of the
washing Operation and the storing of clean dishes.

The small size freight lift, which measures only 5c inches
by 24 incnes by hS inches, results in considerable extra
handling to get deliveries prOperly stored on the basement
level. The bottom of the lift is 51 inches above each floor
level, and this necessitates extra labor in loading and
unloading foods. .

Heavy equipment and labor saving devices in the various
preparation areas are located as follows:

Range. One 5-deck electric even, two gas
ranges with grill top surfaces and oven
Space, two electric french fry units
with a capacity of 25 pounds of
shortening each, one bain marie, one
5—deck steam chef, one ZO—gallon
steam vat, one BO-gallon braiser, a
small food cutter, and a lZ-quart
mixer with attachments.

Bake shOp. One 3-deck electric oven, one 20-
quart mixer, one lZ-quart mixer, one
small set of balance scales, two
cooling racks, one bakers table with
built in bins for storing 65 pounds
each of flours and granulated sugar.

 

170

Salad. One 2-compartmented sink, one garbage
disposal unit, one electric slicer,
one work table.

Preparation. Onel20-pound capacity electric potato
pee er.

Serving counter areas. Two 5-section steam tables
with laminated wooden counter surface,
two coffee urns, two gas toasters, and
two lO-gallon electric milk dispensers.

Labor hours.

 

To be meaningful, comparison of labor hours must be
expressed as percentages of the total labor time. In Table
2 are shown the percentages of labor hours computed by work
area and classification of the employee. During the period
of this study, the range work constituted more than half of
the time expended in the preparation area. Part time employees
in the range area accounted for approximately one seventh of
the preparation labor hours. Three student cooks were
responsible for Opening the kitchen and preparing breakfast
each morning. For assuming this responsibility, tnese
students were guaranteed payment to cover the board charges.
Thus, the gh.§0 hours worked by these part time employees were
charged against the ranre during this study.

The service area accounted for approximately one half of

one per cent more labor time than did the preparation area.

The counter service amounted to one fifth of the total labor

 

,
lb.

hours. Fart time employees were utilized in this area and
supplied 22.2hg of the labor time.

The dishmachine operation used 15.b5£ of the total labor
hours. Part time employees were utilized almost exclusively
in this area. Of the remaining l7.h0£ labor hours, full time
employees expended 11.02% in the sub divisions of kitchen,
dining room, pots and pans, and laundry. Part time employees

worked in the areas of dishmachine maintenance, kitchen,

dining room, and pots and pans.

..- " - ' r' ‘\ ‘2 T , 7'\ ;, ‘ -.., VII", 7‘. r-x 1 r. ,1,“ .. '11- :, :1'37- 'T '7. .‘ nu‘f‘.‘ '- . I ‘ a. "e‘ v. '7“?! ~‘7.Vs i ‘\ 1 ‘V \, ' Y
TAELE 2 . SUM/Ar?! 017 11A ‘3in 1101 RF: L’f mm? Adina as}: 0 1.11.301 F10 Hi 1 of. . 11.11.11 1: .-:)» zit. M, [3 11111.11 .

club

FEBRUARY 5 1030000 10, 1955

 

——->~-.~.—

 

CLASSIFICATION

 

 

 

 

 

 

 

 

 

 

 

'hork area Hours " 5‘ _fi " ‘yfercentafp (MTinvtal hours
\ _"uw total full time~_ Apart time total full time part time
Receiving and storage 100.75 00.00 20.75 0.51 5-65 ‘95
freparation . ,
Potato 12.00 12.00 .55 .50
All other raw food 52.00 52.00 ?.50 2‘?¢ 1
Range 512.50 210.00 91.50 10.29 9~97 0-55
Salad 115.00 115.00 5-15 3~¥6
Bake shOp 107.00 596.50 107.00 0-89 27- 7 0-89
Service _ I
Counter 050.75 , 125.00 515.75 20.06 5.71 10.51
Clear dining room 172.75 011.50 172.75 7.90 27.96 7-90
Cleaning , .
Bishmachine operation 538.00 12.00 $20.00 19.05 '55 14°90
Dishmachine maintenance 22.25 22.25 1.02 1-02
Kitchen 150.00 91.00 59.00 6.06 0.16 2.70
Dining room 75.75 50.00 25.75 ”.00 2.29 1.10
Pots and pans 107.50 75,00 52,50 fi.92 5.h? 1.08
Laundry 25.00 710.50 25.00 1.10_ 52.05 1.14
Supervision 100.00 160.00 7.51 7.51
Totals 187.25 1120.00 1007.25 100.00% 51.21% 05-79%

 

 

 

 

R)
O

Supervision included the time Spent by the food supervisor
and the practical supervisor. The time spent in food service
by the manager was not included. Although it was necessary
that the manager directly supervise the food service area two
days a week to cover days off, her salary was not paid from
the cafeteria funds. It was felt that the addition of this
time would tend to distort the picture of labor hours and labor
costs during this study.

The New York State Restaurant Association (0) established

«4
L
0

labor hour percentages of 55 1/3. for each of the three work
areas of preparation, service and cleaning. The percentages
calculated in this study, illustrated in iigure 1, compare
favorably with those standards.

A measure of labor efficiency which has been used in
previous studies is the number of labor minutes per customer.
The Western Washington Dietetic Association 110) in 1935
reported an average of 10.5? minutes of labor per meal served
in university dormitories. The tine was spent as follows:
preparation h.25 minutes, service 2.28 minutes, and cleaning
b.01 minutes. Augustine (1) reported that the labor minutes
per resident decreased as the number served increased. Units
serving 200-299 college residents spent 12.? minutes per meal
served, and units serving £00 or more residents expended only

10.5 minutes per meal served. In a similar study, Bryan and

Aabriskie (5) found units serving up to 500 meals daily

 

.

Spent 18 minutes per meal served for each resident, and other
food service Operations serving from 750 to 1700 meals daily

Spent only 11 minutes {er meal served.

N
|\\
O

RECEIVING
AND
STORAGE
O
SUPERVISION 4'“ l"
7.3. “/e I

    
      
 
   

   

PREPARATION SERVICE

  

27. 27 '10 27.96 °lo

CLEANING
32.85 °Ie

  

FIGURE 1. LABOR HOUR PERCENTACFS BY WORK AREA FOR
NARY MAYO RESIDENCE HALL
FEBRYARY 5 Tsaouoa 10, 1955

 

R.)
K)!
0

Labor minutes per resident per day in this study are
in Table 5. Uecause the food service provided three meals
a day per resident, the time eXpended per meal was determined
by dividing the total time by three. On this basis it was
found that 11.62 minutes per resident per meal was Spent
in prepar tion, service, cleaning, supervision, and receiving
and storage. This is less than Kirkpatrick's (i) finding of
1h.00 minutes of labor per customer per day and slightly more

than the previously mentioned studies.

Labor cost.

 

i

Percentages of labor costs, shown in Table h, indicated
that the preparation work area constituted 51.052 of the
total payroll. fiecause employees in the preparation area
received the highest wages, their wares comprised 10.59% of
the labor dollar, although their labor hours represented only
1h.29f of he total labor hours. Full time employee cost for
preparation on the range was 15.2 t, and the bake shop labor
cost was 0.215 of the total labor cost. At the tim of this
study, one range cook was near retirement, one had been
employed for thirteen years, and the baker had been employed
for ten years. Due to merit increases and general cost of

living raises, their wages were somewhat higher than might

be expected for a residence hall of this size.

 

      

 

 

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1w__mfifl_mfi, __ 1 total ‘. U. part time total full time _Eart time

 

 

 

 

H . 1 ~ 2 .,. 1., , p .
hece1v1nb and storage 15;.1.

139.0u 17.6h Cu

."I':

'71

KN

0.C1 .79

,/

“reparation
rototo . 2.30 12.90 .5h ~51
All other raw food 55.h0 56.60 2.56 5:50
Range 39;.60 519.36 80.55 16.90 13.26 5-55
Salad 121;.11 178.11 5.73 ’..,/5
Bake Sho; 132129 757.00 lig.50 6.21 51.L5 {.21

Service

, P , file 1; 1h7oh5 266.68 17.20 o.12 11.07
5138* 6131““ T00“ 1391:: 560~97 116.81 6.10 25.50 ~ o.10

é Cleaning
Dishmacnine operation 292.20 1j.1O 277.10 12.15 .65 11-55
LisnmaChine Cleaning 1c.9l 18.91 .7? .7?
witooon lth.d? 11u.70 50.15 6.o1 t.76 2.03
Dining room 8h.64 62.75 21.89 5.n2 2~61 '90
\ Eots ard pans 95.12 C 67.20 27.62 5.95 .00 1.1h
Laundry fil.c§ 6u7.35 51.03 1-12 20.55 2

th
H wu'

\C)

Supervision 2h

U1
0

U1
M

*—

2U5-5U 10.10

V
F4
O
‘

 

Totals s2h08.5t $1501.58 1907.16 100.00% 62.5 % 57-06%

4:.

 

t ' é

 

TABLE L. SUMMARY or LABOR cost

 

Work area

 

Receiving and storage

Preparation
Potato
All other raw food
Range
Salad
Bake ShOp

 

Service
Counter
Clear dining room

Cleaning
Dishmachine operation
Dishmachine cleaning
Kitchen
Dining room
Pots and pans
Laundry

m _ 5.1.. 1n _IH..E"_ _.1.H L—lXu

1

Supervision

Totals

 

F )
O‘\
.

The full tine employee is regarded as the core of the
food service operation, but part tine work must rot be regarded
as incidental. A fluctuation of labor hours and labor costs of
the part tine work can play havoc with the ratio of labor cost
to receipts (2). iull time employees received 62.5nfi of the
total payroll for the period of this study. Part time employee
cost were centered in the counter service and the disnmacnine
Operation. Total labor cost percentages are shown in Figure 2.

The labor cost eXpressed in cents per resident per day
is shown in Table 5. The total cost was 65.95 cents per
resident per day, or 21.31 cents per resident per meal. The
cost of range area preparation was 10.51 cents, the counter
service cost was 11.00 cents and the cost of the diSnmachine
Operation was 7.75 cents per resident per day.

The best known and most commonly used measure of labor
efficiency has been the ratio of labor cost to receipts (Z).
In Table 5 are data which show the ratio of labor cost of the
major work areas to total receipts. The ratios of cost to
incore for the entire operation, 2‘.,54, is within the ranre
specified by Bryan and Zabriskie (5W. However, the cost of
fringe benefits over the period of a year must be considered
in determining the typical Operatin: ratios. The yearly ratio
at the time of this study was 35.75;, or h: more than tae
Operating ratio of this two week stud". At present, tnere is
no standard of accepted ranée for ratios of costs to receipts
for each major wwrk area. The ratios determined in tuis stgdy

are given in Fable 9.

27.

RECEIVING
AND
STORAGE

SUPERVISION 6.53 o/o
IO.I9 0/0 I

    

PREPARATION

     
  

CLEANING

 

3I.43 °lo

    
  

28.55 ole

SERVICE
23. 30 0’0

  
  

FIGURE 2. LABOR cosr PFHCHETALES BY WORK AREA FOR
MARY MAYO RESIDENCE HALL
FEBRUARY 5 THROUGH 10, 1955

 

 

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Work area labor cost as percentare
of receipts

 

 

 

w ---v - _...--

Heceivinr arid storafe 1.9M

ireparatifln

Potato . 6

n11 other raw food .70

:( V‘" I. 1-

“Bugle . *0/25

981361 101,1

Sake snap 1'92 9.55
service

Counter 5.11

Clear dining room 1.c1 6.92
Cleaning

Uishmacnine Operation 5.<1

Disnmachioe cleaning .2%

Fitcnen cleaning 2.0L

pininr room 1.05

Pots and gans 1.17

T ' \

naundry .§? c.h9
Supervision 5.05

 

 

mason-Abbot Food Service

This food service unit was the largest of the seven
Women's Residence nails. The building was designeu to nouse
men students, and the public lounge space Provided ”as
relativel, on;i . The two large residence halls, comprising

this building, are served by a comnon food service department.

hitical layout.

--: ~--

 

Recon-Abbot Residence Hall was built in 19h0 to provide
housing and feeding facilities for £28 men students. In
1952 the hall was Lernanently converted to house and feed

women students. An average of 910 residents was housed our-inh

the school year 195L—1955. Two dining rooms, two double

(A

erving connters, the production area, a snail office, a
freight elevator, and a receiving dock constituted the food
service are on the main floor. The produc‘ion area incorp rated
a main kitchen, a bake shoc, the got and pan area, and a
dishwasninp center. Salad kitchenettes were located adjacent
to each serving counter. A storeroom for static groceries,
root storare space, xegetatle and salad preparation units,
tnree walk-in refrigerators, and two walk-in deep freeze

boxes were located in the basenent. A small service counter

and dining area, witn a seating capacity of on, for emgloyees

3'3

30.

and between-weal feeding was also located in the basement.
Due to academic class schedules many students did not have a
free period during the established meal service tine. The
small dining room, originally planned for employees, was
opened from 10:70 a.m. to 11:20 a.m.

12:50 p.m. to 1:30 p.m.

hzOU {.m. to 5:25 p.m.
This additional service is reflected in labor hours and labor
cost.

hason Hall counter is serviced by traversing a narrow
corridor from the main kitchen. This corridor is also used
to give access to the small outside receiving dock and the
freight elevator and for taking soiled dishes from the Hason
dining room to the dishwashing center. At peak periods, this
cross traffic results in confusion and loss of time.

Although the dishroom is located on the same floor level
as the dining rooms, it is not large enough to accommodate
the storage of the trucks which carry the dirty dishes from
the dining rooms to the dishroom. During the serving period,
carts are often left standing in the small corridor previously
mentioned.

Deliveries of sta;1e items such as flour and sugar are
stacked by Food stores on skids which do not fit on the
freight elevator. Transfer of the items to skids which do
fit the elevator results in loss of time and effort.

The salad preparation unit, located in the basenent, is

a considerable distance from the counter kitchenettes where

51.

tne salads are assembled for service. teither the preparation
area or the kitchenettes have garbage disposal units, and time
is lost carrying trimmings to the nearest distosal.

deavy equipment and labor saving devices in the various
treparation area are located as follows:

Range. Two b-deck gas ovens, two 5—tier steam
chefs, two tO-gallon steam vats, two
braisers, one electric mixer of (U-
quart capacity, one 20-pound cagacity'
food chopper, five gas stoves with
grill surfaces and oven space, two
Ed-quart trunnion steam kettles, two
electric french fryers with capacity
of 75-pounds of shortening each.

eaxe ShOp. One teed-reel bake oven, one llO-quart
electric mixer, one roll divider with
capacity for 5 dozen rolls, one small
balance scale, one SO-gallcn trunnion
steam kettle, one Zngallon trunnion
steam kettle, one electric french
fryer with capacity of 50-pcunds of
shortening, one proof box, one cream
puff filler, one fried cake Sharer,
one bun cutter, one 2-burner gas plate,
one large baker's table.

Preparation, salad. One 2-compartment sink, one
ZO-quart electric mixer, one electric
slicer.

Preparation, vegetables. One lCO-pound capacity
potato peeler, one storage bin for
prepared potatoes, one 2-compartnent
sink, one garbage disposal unit.

Salad kitchenettes. In each, one 2-compartment sink,
table and carts for work Space, three
reach-through refrigerators.

Serving counter areas. On each counter, two steam
tables with space for three counter
pans and four wells, two coffee batteries,
one 20-gallon electric milk dispenser,
two gas toasters.

\.N
"J

Labor hours.

 

According to percentages of total labor hours for hason-
Abbot Food Service, shown in Table 6, h2.72f was Spent in the
service area. Of the total time, 25.01fi was spent in serving
at the cafeteria courters. Of the total time spent on actual
serving 58.50% of the labor hours were attributed to part time
employees. For the purpose of comparison with mary Kayo hall,
labor hours spent on salad setups were allocated to the prepa-
ration area rather than the service area.

The cleaning area ranked second in total time expended.
The ‘ishmachine Operation required approximately one half of
the tine in this area. Laundry is charged with oo.OO hours
during the period of this study. This time includes the care
of the H ll laundry as well as the laundry from the food
service department. Labor hours charged against part time
employees in this area constituted 6.915 of the total.

The preparation area ranked third in number of labor hours
spent. In this area ranre preparation was 7.9ofl of the total
time. Salad preparation time includes the labor Spent cleaning
the salad ingredients and the set up of individual salads.
Total labor hour percentages for the major work areas are

shown in Figure 5.

 

 

 

 

 

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neceiving and storage 100.5% 30.00 20.25 1.9; l.#1 .4v
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salad )2-.od 35g.uu 5,1; g,l5
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5-4“ ' ’ a \ C \‘ "\ fl -‘. \ ’ _. A 1 ‘\ ' "
ha.i snOp, ézb.cf) l (k .tU 550.(Mg €-"i r14.l7 L.{l
u"_—- l I ‘. j
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Counter‘ lZU0.0t' 220.l(‘ (U [W1 93.(u i“.2? 1p,~c
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Clear dining room 10¢7.7s 2527,?“ (’7 “C Wri'rs :l o9 1< 7
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Cleaning
Dishmachine Operation
Dishma chi he ma intenance
Kitchen

Dining room

Pots and pans

Laundry

Supervision

Totals

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121.00
150.00
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TABLE 6. SUMMARY or LABOR H

 

 

Work area

 

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Receiving and storage

i_m____L_J__L_J___'_i_

Preparation
Potato
All other raw food
Range
Salad
Bake shOp

Service
Counter _
Clear dining room

hard

Cleaning
Dishmachine operation
Dishmachine maintenance
Kitchen
Dining room
Pots and pans
Laundry

Supervision

Totals

 

 

 

h.

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RECEIVING
AND
STORAGE

SUPERVISION 1.92 °Io
6.53'% I

     
  

PREPARATION SERVICE

    

 

 

      

23.n7 °lo 42.72 °/o

   

  
 

CLEANING

  

25.65 0/0

FIGURE 5. LAEOH HOUR PFHCENTAGES 3y noxx AREA EOR
hASON-ABBOT RESILERCE HALL
FEBRUARY 5 THROUGH lo, 1955

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Labor time per resident per day, as shown in Table 7,
totaled 26.L5 minutes. By dividing this total by three, the
number of meals grepared per resident per day, it was found
that é.tl minutes of labor was Spent for each meal served.
This figure cozpares favorable with previously mentioned
studies in which approximately 10 minutes per meal served

was reported.

Labor cost.

 

Percertages of labor costs shown in Table 6 indicated that
service cost slirhtly less than one third of the labor dollar.
Wages of part time employees in this area were 27.26% of the
total labor dollar.

The preparation area accounted for 29.21% of the total
labor cost. The highest paid employees were in this area,which
raised the percentage of the labor dollar over the percentage
of the labor hours. .Part time employees were not used in this
area.

The dishmachine Operation costs were approximately one
half of the total cleaning area cost. Full time employees
accounted for 9.05% of the labor dollar in this operation.
Percentages of the labor dollar Spent in each major work area
are shown in Figure h.

Labor cost expressed in cents per resident, as shown in

Table 7, totaled 52.95 cents per day or 17.65 cents per meal

 

 

 

 

 

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TABLE 8. SUMMARY or LABOR cq

 

Work area

”... A “a

Receiving and storage

Preparation
Potato
All other raw food
Range
Salad-
Bake shop

Service
Counter
Clear dining room

Cleaning
Dishmachine Operation
Dishmachine maintenance
Kitchen
Dining room
Pots and pans
Laundry

Supervision

Totals

_i._nimii__ijji

...—.» ... .._i_

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A;

 

57-

FICURE h-

58.

RECEIVING
AND
STORAGE
SUPERVISION 2.62 °/.
I0.|O °I. I

\

    
      
     
   
   
 

   

 

CLEANING SERVICE

  

26.26 ’Io 3|.8l °Io

PREPARATION
290 2. 0/0

LABOR COST FEBCENTACFS EY RORR AREA FOR
MASQN-ABBOT RESIDENCE HALL
FEBRUARY 5 THROUGH 1t, 1955

served. The service area cost of 16.Eh cents was the most
costly work area during the period of this study. The
preparation area cost of l5.h7 cents ranked second in area
cost.

Ratios of labor cost to total income are shown in Table 9.
The ratio for the Operating period under study was found to be
2 .ZZfi. This is within the range stated by Bryan and Zabriskie
(5). The yearly average at the time of tnis study was 29.3zn.
The fringe benefits over the year had increased the payroll

3% over the operating ratio of this short term study.

Comparison of Small and Large Food Service Units.

Several factors tend to influence the percentage Of income
spent for labor even within food services of similar types.

The influence of the number of guests served upon the per
capita labor costs was indicated in a study by Augustine (l).
The average labor cost per meal in residence halls serving

0 to 99 guests was 9.76 cents; in residence halls serving
too or more, the cost was 5.5h cents per meal.

The amount and adequacy of labor-saving equipment avail-
able in a food service unit bear a direct relation to tre
number of hours required to accomplish Specific jobs. Incon-
venience and waste of effort may be caused by poor placement

of labor-saving devices within the work area as well as by

the lack Of such equipment.

to.

TAsLE 9. LABOR COST AS FFRCERTAFE 0F RECRIPTB.I LAsOR-ARROT
RFSIDEKCE HALL. FEBRUARY 5 THROUGH 1:, 1555

.’

 

---w*-h--W’--~—* ~--~o- ‘ ”H”-

 

---‘- —--

 

 

Work area Labor cost as percentage of
receipts
Receiving and storage .69

Pregaration

Potato .35
All other raw food .Bb
Range 3.00
Salad 1.72
BERG Shep 2.2].
Service
Counter h-70
Clear dining room 5.67
Cleaning
Dishmachine Operation 5.66
Dishmachine maintenance .2
Kitchen. .79
Dining room .61
Fots and pans 1.15
Laundry .hS
Supervision .6§;.

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_Certain labor cost will not vary directly with the olume
of business (9) Fixed labor expenses are considered to be the
salaries of the manafier, assistants, office employees, and
basic full tine kitchen employees. west and Wood (9)
developed a chart Of labor hours needed for food service units
of varying sizes. This guide was based on a study by augustihe
(l) of college residence halls for women. Labor hours for
table service for 200 pxests were Ah hours per day, and L5
hours per day were allocated to all other food service employees.
A 50% increase in residents resulted in h9.5 hours per day

spent in dining room service and lot hours in all other work

areas. Cafeteria service three meals a day would not require

'this additional labor for an increase Of 100 residents in either

unit in this study. teal preparation time for table service
requires additional labor ahead of the serving period to
insure prompt service, but preparation for cafeteria service
can be distributed between pre-servina time and serving time.
mayo might need an additional total of 12 to it hours of labor
in the areas of preparation and cleaning. In Mason-Abbot an
increase Of 100 could probably be absorbed without adding

extra labor hours.

Labor hours.

 

in Table 10 is shown a comparison of total labor hours
by work areas and by classifiCation for tHC two food services
conSidered in this study. The total percentages in tne prepr-
raticn areas indicated the hary Layo food service spent hf more
labor hours n tnis work area tnan did Lason—Aboot. The
greatest difference was in the percentage spent on range
preparation.
Tie percentage of labor rours Spent by Essen—Abbot cn tne
service area was lh.]bf greater than that spent by Layo. This
differerce was mainly attributable to the amount of time Spent
clearinr the dining roons.

in the Cleaning area, kayo Spent a total of 7.193 more
labor hours than did fiasco-Abbot. The greatest differences
were in kitchen cleaning and pots and pans.

kayo Spent 2.69' more labor hours in receiving and storage
than did fiason-Ahnot. The tine allocated to receiving and
storage includes the labor involved in receiving grill supplies
at Iason-Abbot as well as supplies for he food service

departwent under studv.

V

'T‘
I.

he total labor hour percentages for full time employees

r ‘,., .4 , . _ .. ' -- ,,
was 5.; a more at uason—thot than at legs. The main cilference
was noted in the time Spent in the cleaning area and in the

area of receiving and storare. The preparation area percentage

 

’ (Q@ A {)7‘T" 1f;

c - e w . r 7'" H o ., 7 ' Yr \ :.- #, r ‘ 4' I'T‘ T v / '-: P "i "F" "‘T \1’."\,"*f‘ L" '3 1‘
Kiliawdux .Lv' e A Gil n I ttLL’ 4:)i'n 01‘ FI*.H(‘FII\V.‘[‘.}.\\.'I‘ (/ "(> Al‘xL .:./23.1.10 1% '{0‘1. .{Q ‘2’ i-.,:'i.i§l ll‘lAIK) IXJVU £1.11n)\)i\l-4‘11j;3'\.}i iiELKDJ [Jig/UK} L'J A,il’\4-lm3 O

 

 

 

 

 

 

 

 

-...rw..-...._.., ... ,. _

Tercentaie of total labor hours by area Percentage of total labor hours by classification

 

 

 

 

 

_ ...-r .... ..__._.._,__... _..... -mn—a-v-

hary have hason~Abbot

 

full time part time

.. -... .. “'§- .»

 

 

 

 

 

Nason~Ahoot kayo hason:Abbot

 

 

7 \ ' v 4,, C‘ ,. Vi _ 3‘. ‘. *, " ," ~ ;. 2 .~«
deceiving and stoiape ,7.61 1,92 3.5” 1.05 .

\#
\J‘l
O
\)
\C‘,

 

Potato .5; 1.15 .55 1.15

All other raw fooc 2.50 1.17 2.3” l.l5

. 3 ’1 (N r“) '-‘( .\ ,7 ,..- 2‘ . _

sang: 14.2; 2'99 3.97 (.yh 21.52

:38 lad [N10 c.1iu [7.17 0.1:;

. 1 , V . r " / r1 n H ’ ’_ m r r\ r‘ ’1'

Bake snOp q.e0 2?.2Z b.«1 25.3( ”'32 22.9; 3171 2’. X U~§3

 

Service
: Counter
Clear dining room

'\J
D

O

(3“\

' 16°79
27.96 19. 1

22.“ .:.).i 50.50

, ;.
I
(J
C

 

A Cleaning
’ Dishmachine Operation
bishmachine maintenance

12,71 it2.72 5.71 w b.225 '7.20
13.

H
)
o
4:.
\N
E,
+.—.
o

1 so .55 7.t5 90 6.91

 

 

Kitchen 6.86 5.09 h.16 5.09 2.70
‘ Dining rooms -a6 2.h9 2.29 L-h9 1.1a
Pots and pans 4.92 :.22 5.h? $.22 .hB
! Laundry _1;1§ 32.85 1.52 25.66 1.14 11.57 “m.3§ 1c.75 __ 21.20 _ 6~91

 

 

 

Supervision 7.31 b.52 7.51 6.V2
7. Totals 100.cot 100.00% 51.21% 5t.2o% u8-79% hB-boa

f
1

 

1.

TABLE 10.

A COMFAH

 

 

Receiving and storage

Preparation
Potato
All other raw food
Range
Salad
Bake shOp

Service
Counter
Clear dining room

Cleaning
Dishmachine operation
Dishmachine maintenance
Kitchen
Dining rooms
Pots and pans
Laundry

Supervision

Totals

 

 

 

4

5.

totals differed only H.2of although the time was distributed
in different ways in the two units. Tire Spent in supervision

at Layo was U./C1 more than at Lason-abbot.

r

Distribuvion of nart tine labor hours in the two ‘nits

(

was completely different. both food service lepartments
employed part time workers almost exclusively in the service
area, nayo spent almost as many part time labor hours in tne
cleaninr area as in the service area.

The labor minutes per resident per day are compared in
Table ll. Time spent by kayo totaled 5.59 minutes more per
resident per day than did the time expended by {seen-Abbot.
in every work area, except service, more time was Spent per

resident per day at kayo than at Nason-Abbot.

Fercentares of total labor dollar by work areas, as snown
in Table 12, indicate that the receiving and storage cost at

hayo was $.51} higher than the cost at Essen-Abbot. Tot'l

(

\’~ 4

preparation area cost was 2.22m hi'her at Mayo. Altnongh tne
range preparation cost Was more at Layo, the salad and bake
sno; preparation cost more at Essen-Abbot.

The service area cost at tason-Abbot was o.51fl greater than

at aayo. This increase was incurred in the clearing of the

dilllnf“ F0"X78.

L‘—
\J»
0

TABLE 11. A COMPARISON OE" LA OR MINUTES '31" RESIDENT PER
DAY FOR HARE MAYO 'ND fASOfl-ABBOT RESIDENCE HALLS.

IDCJ

 

--—.--—.—. 7--.- - 5.- - , ~ _..; - ’ r -r- —_-W~M--.— —- --..

 

Uni tE

------§- ~ ——. 5... _.. -“ “an—v.— "..-- I. — §

Work area

 

 

Nary Kayo Nason-Abbot

Receiving and storage 1.61 .51
Preparation

Potato .19 .31

All other raw food .e; .51

Range 11.90 2.11

Salad 1.60 1.b5 '

Bake shOp 1.70 9.50 1.ZZ 6.1}
Service ,

Counter o.0? 6.00

Clear ining room 2.?5 9.7a 5.2 11.30

“leaning

Dishmacnine Operaticnl 5.5t 5.95

Lisnmachine maintenance .55 .21

Kitchen 2.59 .02

Dining room 1.72 .o5

Pots and pans .LO .L)

Laundry 1.21 11.L5 .Le 7.79
Supervision 2.25 1.72

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

r ‘ "j ‘ ‘ " - r- v-y “Y I" 4‘. r '5‘ ‘v‘1-1v: ‘7 \ v a ,7- v r 0 ~ - ‘ 1" \ F ," , -’ . w», ‘ { «y . .‘ ,. . 1 - 1 ,- -‘.v . v\ “I. -'|v' ,-\ —,--g- v - ,- , «y T 'w
111 11s 1... A , 1 A1n thx 1* _r KYLDHFnkiUQ JP l\13u1_ Ldflloli wilnlli‘ 'wlri kruij 1aAJfJ llnl/ hffiJCHV’inBK)S 1“LQJJJ£J%¢£§ HJiLLgJ.
’) ‘r \ I v A. , p ' ‘\ " - _“ ' ‘7) ( V 1- o I“ 7" ' " ‘ ' ' ‘ " ' .V ‘ ‘ fl 9 1
Tezcentago 01 total labor dolial 0y a SdS rercentafe of total lanor dollar 03 c1a331iication
Karr_£alo_ Nasonnnboot __. hm ..., full tinm cart tinm _
- ._m_._~1_, . e.WH.“_.~W.1_WW_EEIQ__w~lw~lw l N830?“Abb93 rays _fl-, Mason-Abbot
Recei T r 5 t we -nC‘ ’o -1. r ,,
vinr ani s orame 6.)} 2.0a fi.ul 2.57 .79 .8]
Preparation
n + + c . J
1 0080?‘ 02).} 1.)},5 052.}. 1.11%
All otner raw food 2.jo 1.4§ 2.50 1 h}
/ 0 . I
1 r 1\ "P Ho r" ’ ~ v
Rants ig~v9 11.4; 15.g0 11.02 ;.93
Salad 3.75 0.5% 5.73% 11.5“ '
aake sno, \ I“ a 'Q 00 r ' " ,1 10 C / n~ , a ~
1 p 0.21 51.15 0.se Lj.e1 0.21 21.10 0.50 59.31 _.. 9'55

Service

Counter 17.20 17.86 6 1o 1 tr (7
Clear dining room 6.10 - ' fl 4.)) n 7“ 1: £3 l'~
'22 ._;.L~

(U
\N
\N

C.)

I...
g:
\N
...;
C:
H
C‘
h.
h)
l
«.1
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O
P.)
.4
O
h)
C“

.1?
Cleaning
Disnmacnine operation
Dishmacnine maintenance

p.)
m
‘0 \N
H
2
P1
0
:‘t
\N
x)
O
-' 0
Low
H
r—J
‘ \fi
nu
L:-
O
U‘
\D

l
litcnen b.§n 5.02 L-Té 5,62 2.00
0 ning room 5.5% 2.55 2,61 2,2 .10
::£:€BNd pans $.95 , A.?S 2.00 0.3? 1.10
‘L’ 11° 9 h{’>.rr \/ ’3 '1 ’ ‘ r- r' ”r1 ,. ,.,, 4 1 r
y g2 41 9, 1.0 Lb.20 1.xa 3.12 1.60_ 41.97 .1- 10.42 ,__ h~39

 

Supervision 10.19 10.10

 

_.....— _M.—.,‘_ _

Totals 100.0Q% 100.00% 0“ an“

L0

 

 

0\
Ch
-o
Q
\11
f V‘\
3a
\Jw
Q
o
C‘\
C\
a;
\N
m
0
.:..
he
‘64

I
l

 

 

TABLE 12.

A COMPARISON OF PERC”

 

Receiving and storage

Preparation
Potato
All other raw food
Range
Salad
Bake shOp

Service
Counter
Clear dining room

Cleaning

Dishmachine operation 12.15
Dishmachine maintenance .g
Kitchen 6. E
Dining room 5.52
Pots and pans .5.9

Laundry

Supervision

Totals

Percentage 03]

Mary Mayo /

O O O O O
nyqxnvum
FKNQDO¢?

oxfiouo

    
      
 

1 .20
.10

 

-‘
\J

r»...
#-

‘ 5

Although tne labor hours in tne cleaning area were {.

...—l
\."
u A

greater at kayo, the labor cost for this area was 2.29% greater.
his was exglained by the fact tnat gart tine labor used Was
less costly even though more time was needed to accomilisn
the work.

Total cost for full time emgloyees was 5.2hé higher at
Laser-Abbot. The costs of varioas work areas indi ated that
the cleaning and preparation areas were more costly in iason-

Abbot;

the receiving and storage and service areas were more
eXpensive at hayo. Part time employee cost at Kayo was
higher than that at lason-Abbot. The differences were in tne
areas of cleaning and service.

In Table 15 are shown the labor costs per resident per
day for Mayo and Mason—Abbot. The total cost at Mayo was
11 cents hinher per day, or 5.60 cents higher per meal, than
tuat at tason-Abhot. Work area costs indicate that Kayo
spent more per resident per day in everj area except service.
The greatest differences were found in the preparation and
receiving and storage areas.

Th ratios of labor cost to total food receipts are
compared in Table 10. The total labor cost percentage at
kayo was 5.hl$ higher than the percentage at Essen-Abbot.
Every work area at Kayo, except service, consumed a greater

'I

percent 0: the receipts than at iason-Abbot.

3

TABLE 15. A CORPARISJN OF LAEOR COSTS FER HESILEKT PER DAY
ACCORDING TO 303K ARE : NARY RAYD AND hASON-
ABBOT RESIDENCE HALLS.

 

 

Work area nary Kayo Lason-Aboot
cents cents
Receiving and storage h.l9 1.56

Preparation

 

Potato .5h .7o

All other raw food 1.51 .76

Range 10.61 6.0M

Salad 5.67 P.u7
Service

Counter 11.00 . 9.h6 _

Clear dining room 3.90 14.90 1.3e lt.sh
Cleaning

Disnmachine operati n 7.75 7.57

Dishmachine maintenance .50 .50

Kitchen n.5s 1.00

Dining room 2.52 2.52

Pots and pans .oh . .09

Laundry “.25 1c.2h 1.;5 15.91
Supervision 6.52 5.55

65-95 52°95

TAELE it. A co TARI
FOOD mac

BAYO AND bAdON-ABDOT RESILFuo

”AGENTA‘ Or TOTAL
{ml-{K AMI/R: {VARY

HALLS.

 

Work area

Percentage of

total food receigts

 

Kary kayo

Lason-Abbot

 

Receiving and storawe

Treparation
Potato
All other raw
Range
Salad
Bake

food

shop

Service
Counter
Clear dining room

Cleaning
Dishnachine Operation
bishmachine maintenance
Kitchen cleaninn
Dining room
Pots and pans
Laundry

Supervision

5.61
2:33
1.05
1.17

.sc

1.9U

\ f‘
M.
O

\N

\J"

 

.69

7.69

M7

5.66
.25
.79
.01

1.15

6.91

i:

20Lb

20.52

S'.£;ARY AhiikaJSLTSIJi;

A short term study was made of labor hours and labor
costs for a fo.rteen~day gay gerivd. The purgose of this
stzfiy was to cox;are these labor hours and costs for the
smallest ard largest of the seven Month's Residence falls
at .1" 1.8 state Yniversitj.

The main difierences deter ined in this stidy nag oe
sum arized as follows:

1. Allocation of labor hours by work area was
Considerasly different in the two food service
unites. hay) sternziré mor. tire 1J1 the prepa-
ration area, 2.593 more hours in the area of
receivinr and storare, and ?.191 mire tite 1.

Cleaning area. An evaluation of job descri;

mirht make reallocation of time gossioie.

groeurement methods nave changed sinc

service veral f ctor

Opened,

U)

8

(I

the Jobs in that a heat

()

utting was

formerly done in the individual units by

storeroom man. Food Stores now fabric

meat orders. Specific duties 2 1d

- ’11)

to the storeroom man to replace meat cutting.

Frozen vegetables are now available all year.

The duties 01 the person assirned to vegetable

\.N
o

pregaration were gotato Lre-

L
L

P

arse on and in-season

rJ.

veretabie preparation. A rart time emgloyee
might meet the need for some {reparation and
save labor time and exgense. Time agent cleaning

at Lavo seemed extremely hlrh. This was exglained
in gart by the age and r"'on"itio:1 o; tne eqniiment.
and the physical layout of tne kitchen. The

production area consisted of small wallet-Off

areas which resulted in goor glacement of eqn ,-

ment and 1723 of tire in o>tn greparation and

Distribution of labor hours by classification
indicated that Mason—Abbot used a greater ger-
centare of full time employee labor hours than

[Ca yo used .

C'?
*5
5:3
0
U)
.1.
0
3

Labor hours, in terms or “Gut ,er res
indicated CLEC kayo s;ent p.57 minutes more per
day for each resident than did iason—Ahbot. lne
difference was found to oe in the areas oi
range pregaration, cleaning, and receivinr and
storare.

Labor cost gercentages of the total labor dollar
by work area indicated that says treparation cost

I

’1 -. .4 a r r h _ , , "J "I ..1 mg 7 r
, Cledn1na was Locja mole, and

was c.a2e more

receiving was 5.913 mar th 3 sason—‘bbot.

 

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Tat/..G 533‘.’.-‘,C \L’iii -ayl)o .-le IECC‘J 1. In

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I ’\ \1 I f ' t‘ ‘ -' ‘ r .A .
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j. .ryan, narj Ge arw' an; afPlSnlC, Alice n. ' anor :ths
an“ costs l2 Jflhi“ an” Iéu‘ CPzartncuts. Journal 31
{- - L 54’ ' ‘ ‘i‘ 1 w I ‘ W
A‘V“ ‘ ;1(;\.)I.r)el LC‘j. Ll: Lf- 3- l ‘ K I ll (.9.
1 '7 ' t . ‘. . 1 Ear. - -,‘¢. an {1
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Tt-VCflmJ :143111’55. l. L... 19‘").
g . . a- - A :w ‘— I.r ‘ -‘ - - ' -
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regimerce nall...xn. oe'xixc Myefhthxjc tn,ccll5nec
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I. alragatrlck, Russel. ;. Nontrclllng labor costs. nestau-

VI 1’ \ ... ‘ 7‘ y ‘e ‘ I ; n ‘. v w '5 ’

.azdz..anapese.m.. tug: 1.1}:HL-.4l, Januazgy, l¢49;
L1 7 V H I

- - -‘ 'a y . 1:‘".(“
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T ‘. ' ‘u 1' fl ‘ " 'r . _‘1 O l ‘ .' 1 ‘L I‘
‘nf):_1b~ltipfl;$ 3.35:“. ..A'-Co ji. salt/0d,): 1' ‘5‘)“.

B. .92”, vessie, and ”000, levelle. Food service in institu-

r" “ .. r “ '.| ‘ ‘ ~
ti mus l; {‘(J . e . heuj llDI‘R , JOIN. ”116‘, BRO SOUS , (If. 0
2' .771“ +41“ 1. .‘-' .:.

lO. testern Jaahfirctcn Dietetics Assnciatlcn, Aflministratlxo
Sectlnr. A camyarative study of anzunts ard costs
of food arxi labaru .A repcrfig re; a ed arc er the

*3 e7 .
’J

(3‘ £11: I"!.".1.:I;SZ.E.; f‘f :{EI‘V .1 . E‘HI‘1_IE. Uf‘,._ Trial fit Ame“? (38:1
Dietetics Assoc: at! an. 4 5 2~5 b. 1E55

 

Work area average for percent labor
one day of total resident
per day
Receiving and storage 7,20 h-él 1.61
Preparation
Potato .86 ,Rg .1o
All other raw food 5.71 2,18 62
Range “1 32 1t 50 "ad
‘ _. Ll... 4". 4 LLOL‘L
salad 6'07 (—7016: log/‘U
Bake shop 7.6L &.89 1.?0
Service
Counter 51.5u 20,06 ' cc
Clear dining room 12,: 7.00 S'%§
Cleaning
Dishmachine Operation 2h 1) ' ‘
O 4. l O O
Dishmachino maintenance 1.59 §.%3 5 5%
KitChGn 10.71 6.56 2 go
Dining room 5, 1 oh6 1';§
Pots and pans 7. 8 E 92 '#5
Laundr‘ .. '40
y 1'79 lolh 1.21
Supervision 11.L5 7 51 C
. . -23
156-25 100.00 5h.5§

 

 

3AtiTrLAr1tr or

DATA

LN..»..... _~.M~-q—.w-.M.—l A ~_

 

Labor hours

L.

l

on

mbMM.~-—¢.* r~-—~»a 1"...“
.n n- .r. - —-e. ‘

 

.. A yr 1. 1r 1)\.;“"'- VY my; \ ‘
l'.fl.FL{ 1V_A I O 111...: 1.;JF/l\(/ P.-

Lator hours

 

 

 

 

 

7*. . . .
Jirnltee
tar

.. “...?“ ‘ ...-.... -~ _.....qu ..-

 

‘RTEI114AIK PERlOD.

_.., .. _..._ .. _-. 0—.- ._._..._.- N. w M 9‘

Labor cost
average for
one day

dollars_

 

ll.

h .‘2
V"?

N
00 C741"
0 o 0

(T (3.17 O \D
CUOxPOWU

H

F-J R)

C \C
o

C."\ n

\1"; CD

r0

—\1 NC\O\HHQ
' Mao-4w CT‘
«roxnoxnm3

C
\n
4:"

H

H

A...

Labor cost
percent
labor'
dollar

6.5

\N

F .J
GNU? C‘x F‘e‘
O O

O

N~Q\fl\N\fl

Hxijoif

1?.20
0.10

12.15
.°7‘
6.8;
5.52
3°95
1.32

10.19

 

$172.0t

 

Average

labor cost
percent
receipts

 

—-...'-'”..u #4.. .0. “.:.—- “4-“; ”—Q- W‘. .--~‘ A L

Labor cost
per resident
per day

--,§££££w

‘0 .-M. ....— o----

 

~~ w“.

100.00

1.9t b.19
.16 .ft
.70 1.s1

n.95 10.61

1.}1 5.67

1.e5 5-97

5.11 11.00
.81 5.90

5.61 7.g8
.2 .

2.03 n.58

1.05 2.92

1.17 .8u
.39 2.25

5.05 6.52

29.75% 65.95

 

 

 

TABLE 15. RECAPITULATI

 

Work area

Olt“_

Receiving and storage

Preparation
Potato
All other raw feed
Range
Salad
Bake shop

Service
Counter
Clear dining room

Cleaning
Dishmachine Operation
Dishmachine maintenance ;
Kitchen {
Dining room ' Z
Pets and pans H
Laundry '

Supervision

_ 11-5.1-1] .___

56.

 

TABLE 16.

Labor hours
average for
one day

Work area

..__1_ -_.

Receiving and storage

Preparation
Potato
All other raw food
Range
Salad
Bake shop

Service
Counter
Clear dining room

Cleaning. .
Dishmachine Operation
Dishmachine maintenance
Kitchen
Dining room
Pots and pans
Laundry

Supervision

AA.“

Labor hours

percent
of total

Minutes of
labor per
resident
per'day

Y! KIN
, a3:
(“1“. -

C,
u

- D
- 3 t . -‘
.. fl . m
a ‘ .
a4. . > ‘1: .1:
cl ‘ \ _.. :3 1&1
' ~,. . ' l I
.. «a; 1. v
‘ ' \"\ v
{'1'
U

0’14- *1
‘afifiid

.15?
4°: '. . .
- v.s:.\_~1o;-‘

 

RECAPITULATION OF DATA FOR HASOK-ABBOT RESIDENCE HALL FOR FOURTEEN-DAY PERIOD.

Labor cost

average for

one day

Labor cost
percent of
labor
dollars

 

—

Average
labor cost
percent of
receipts

Labor cost

per resident

per day

cents

1.56

.76
.76
6.011

n)»: «0
O O O I O C

\N m m O\\)’1\N
‘QKORJOCDNJ

UV H
e
\f'

 

 

U1
N
e

\O
U1

 

TABLE 16. RECAPITULAT

 

Work area

Receiving and storage

Preparation
Potato
All other raw food
Range
Salad
Bake shop

Service
Counter
Clear dining room

Cleaning. .
Dishmachine Operation
Dishmachine maintenance
Kitchen
Dining room
Pots and pans
Laundry

Supervision

 

 

57-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h} RARE NAYQ ~ HOVRS LANOK 10130 E: 0L0031210A2103 ALL sour Ai*a F00 nAMY nAEO MRJIULLCR HAIJ,
TMNXY 05723‘ 1 iiflfiUJAJlff5'jixflfWhi 10, 1955
Preparation Service Clggnlng

Total Receiv- Potato A11 Range Salad bake Counter clear Disn— Dish— Kitchen Dining Pots Laun~ Super—

hours ing prepa— other room shop dining machine machine clean- room and dry vision

fourteen and ration raw room operation cleaning ing cloan- pans

days storage food 108

prepa-
ration

a? 00.00 00.00 56.00
0L 00.00 00.00 ,
cs @0-00 10.00 00.00 0.00 10.00 16.00
EL 00.00 00.00 5
EC 00.00 00.00 -
01 60.00 10.00 10.00 05.00 15.00
CJ 00.00 2.00 12.00 10.00 2.00 27.00 15.00 2.00 5.00 5.00 2-00
HS 1.0.00 72.00 0.00
J0 00.00 5.00 75.00
RB 00.00 00.00
80 00.00 00.00
33 00.00 75.00 5.00
70 00.00 00.00 _
20 60.00 60.00
Full time
employee 1
total 1120.00 00.00 12.00 52.00 210.00 115.00 107.00 125.00 12.00 91.00 50.00 75.00 25.00 100.00
Student
employee 1
total 1067-25 20-75 90.50 515.75 172.75 526.00 22.25 59-00 25~75 52.50
Grand 7
Total ' 2107.25 100.75 12.00 52.00 512.50 115.00 107.00 050.75 172.75 558.00 22.25 150.00 75.75 107.50 25.00 160.00

 

 

 

 

 

 

 

 

 

MARY MAYO - HOURS

WORK SHEET 1
Total Receiv- Pot
hours ing pre
fourteen and rat
days storage

BE 80.00

BL 80.00

US 80.00 10.

EL 80.00 00.00

EG' 80.00

GT 80.00

GJ 80.00 2.

HS 80.00

JM 00.00

RB 80.00

so 80.00

88 .80.00

we 80.00

PG 80.00

Full time

employee

total 1120.00 80.00 12.

Student

employee

total 1067.25 20.75

Grand

Total - 2187.25 100.75 12.

 

58.

 

7‘2 _____ . i __
i
;

 

 

 

 

 

 

 

 

 

 

 

 

‘, 1 -. x - -~ 7') .n T,‘ :v-~ w r \1‘,“‘ "/1 I'." ' r "..‘1';““ ,«1 f‘ v ’\9‘.‘ .0 I“, ‘, ,, ‘ ‘ ‘ "‘v/H‘ , .; ‘- 11‘”; " ""i ‘j ,1’ ‘C. .1 ‘ '
1:11.120}! “ [11530 L "‘ E“? UT. ‘ it.) Li“. 13.0111 11‘.) 1111.2 .1 ' L113 >11 ._,‘ L 1. .L \, h 1’. .1 U H A ;\ .1 n' 1.? ., -. \ .11. 1' L111 0.1““) )1 "’ H. g); ‘1 L 111--. 1' 1. ..-‘1'.l.'- .11.. ..A 2.41;
‘3. 4‘ I" 1", r_:‘rr"1;"n1 Ifi T, )T' \p ’1 ,' " ['7 (\“f
.)<' Jffi‘.“ L . 1’) 4.3.. I / ‘../“.~ .1 2 . 1 j
G
T\ '\ vx '1!‘ 1' ‘1‘ '\ :1 1 7 . {‘ 1 3 " T ‘ I
, PCI.,-8I:io.1 bf) g-‘JIElCG ,.._x_ba.’1111[
~M'F#—-~——~—-~—M- “hum-w- HN..-...-—~—-.--~,-:u—:..\._.,.., _.....w‘" ‘— ...-I‘M“ v—n -—- 4‘. ... — W t .- .M-o’.’ ... 4" .1 4 g 4.‘ _..‘ m...” ...-~— - ‘~-~-.n . -..4 -W~.‘~_.’~w 1'..- .w-m --'-..»-—- ~-m <_.__..M,___ «.....— '-~' 'm-""‘H 'M ~
Ff" .7 '3 f , ,. .f ‘. ‘1, '1 _" . ,. j , y 1 '1“ .- _ . ‘ ,_ ' " -. o ‘ 1' ‘. fl , u y‘ .‘ , ,., o< ._ _ x L T .3. 3 1 71 ~q
A, ()t‘tl .L 1‘16} {.3 e i \f‘ F 0:: {a t(\/ [15. J- .1871} e 1);} .LCIAj Lj‘illve ‘4’ (2.1.51-1 t1: 2. (411(3511‘ IJJ E311” I): 3.311“. 1" 1. {111111111 1.)}-1'11 ii;— } O t f. M&1«J~Llu \JL" f1 A i -
‘ r’ ‘ 0 ' ~ I \‘ (-- ‘\ ' -‘ r . ~, - 4' ‘- ,,‘ . Q , , . .. . , , ' .‘ Y . ‘ - x w ‘ w, ‘1 ‘."’ ,' f" " f
[LNJPS 1r07 gluvpa-- 01:03? r0100 S1033 dlr11z4: 000301103 YUiCLLLHC r1100! — P0000 azul 01‘; VJUDLOII
W #— _ -}~ Y I"_ _ v . 1 _ , fl ' 1 _ a ‘ ‘ H . -.
.10102000:1 erui re. 1J0 .raw' noon. 1390111Li<n1 111.0;qup 13y nrleaz1w {1028

days staraxe food
raga»

ation

1'1 K' ',

- “...—‘M~~a .- ...__.'- w M -u ‘ _

 

1 - “ WW 4 " fi -. -v—.._. _... ...—m. - ..~~.1 .”_F~WW~ ... .___ ....
“"' "’ " "" ‘-""' -M’m ...... “‘4 :wu- .. -. .. ——'—».-'—--—_.—- ~o-"‘ -> H~~w‘1aa-“ .... .._ ~ ~ ~~-—_<~.~.'—‘_ --: —. ~www. . .— . .- 1.... _..-..“ ...—_. .1”, 4 M ... ‘ 4

(l’ A I r ' - ‘/'\ l -. ~
BJ LJO a DO 81 .9 1J1) ’1 .V. 101.1; 1+1; e L" \
3L £0.00 1 ’ ""

I 00.00 20.00 20.00
80 00.00

221 011.00 113.1%} 110.2%)

/‘ - 1 ‘ v‘ ~ ‘ '-. , 1 ‘\ '\
(u: L: U(;e()o 11(030 1L{)cl\}(}
'r-‘y - y I": z .I '. r'
01 80.00 »0.00

0: 00.00 *‘.00 £0.00 00-00

DLG 00.00 .00 80.00

00 80.00 00.00

FF; 26.00 28.00 ”0.00

0?» 00.00 20.00 20.00 20.00 2U.UO

:0 80.00 00.00 20.00 20.00

11:; :J() e 01.1 {,(J . 0L 121121011“)

g. 80.00 . 00.00 20.01 ,

“A 80.00 10.00 00~U0

0L 00 00 1 ‘

AT A ”A x 0 s. ()1}0{)()

00m 90.00 f0.00 50.00 10.00

kg. 00.0% .- _ 00.00 20.00

:1 31'0“; . lLeOO 51.01} lieu/p)

94.1 U()OOIJ 5 "1.00 52001) 11>.UU

1115 21().<3() 2111.110

:3 80.00

HG 80.00

30 80.00 80.00 ~

:3 88.88 20.90 00.00 00.00

0 . p. -
n . _ 80.00

31 88.83 68.00 10.00

-" Q .

/" ('fi

V x“,

P.)
C,
e

C:
C

)

P

80.00
20.00 20.00 20.00 20.00

VNL 80.00 38.88

, AP 80.00 1 1

0% CF 80.00 80.00
'. CA 80.00 80.00

9 | »- Lw 80.00 80.00

 

80.00

 

 

MASON-ABBOT - HOURS
WORK SHEET 2

 

 

Total Receiv- Po

 

hours ing pr
fourteen and re
days storage

BJ 80.00

BL 80.00

BN 0.00

CH ‘0.00

CR? 80.00 80

DV' 80.00

DT 80.00

DRG 80.00

00 80.00

FPl 6.00

FF2 0.00 20

FG 80.00

HC 80.00

HT 80.00

HA 80.00

HL 0.00

N M ' O o O O

NCF 80.00

NF 80.00

NH 80.00

RB 80.00 .w

RE 00.00

HG 80.00

sv 80.00

SH 80.00

SL 80.00

SI 80.00

T? 80.00

VNL 80.00

AP 80.00

CF 80.00

CA 80.00 80.00

w 80.00

 

 

WASCN~ABBOT - HOTRS (cont.)
‘.".'C>}{I’1 SHEET 2 (cont.)

 

N W

 

 

‘———-.——w'--m.—u-.d~~~ "‘-

 

 

 

 

 

 

 

 

 

 

 

Ereparetion Service Cleaning
Total Receiv- Potato All Range $0190 fiske Counter Clear Dish- Dish~ Kitchen Dining Pots Laun- Super-
hours ing prepa— other room shop dining machine machine clean- room and dry vision
fourteen and ration raw room Operation Cleaning lug Clean- pans
days storage feed ing
prepa-
ration
PR 80.00 80.00
AS 60.00 00.00 .
NA 00.00 00.00
8G 80.00 00.00
Full time
employee 5 , , ’ . ,
total 2826.00 80.00 60.00 60.00 816.00 522.00 550.00 220 00 599.00 80.00 161.00 150.00 168.00 80.00 580.00
Student
employee .
total ZBCO-ZS 20.25 980.00 1027.75 560.25
Grand
total 5218.25 100.25 60.00 60.00 816.00 522.00 550.00 1200 00 1027.75 759.25 80.00 161.00 150.00 165-00 90-00 5h0o00

 

 

MASON—ABBOT - HOURS (cont.)
wonx SHEET 2 (cont.)

 

 

 

 

 

Tote} Receiv- Po
hours lug pr
fourteen and ra*
days sterage
J
PR 80.00 ;
AS 80.00 1
MA 80.00
MG 80e00 ‘
FUII timi
employee 1
total 2826.00 80.00 60;
Student
employee ‘
total 2588.25 20.25
Grand
total 521h.25 100.25 60

 

60.

 

 

 

 

 

 

 

 

 

 

 

W “ 2221 1110 - WAGES iABOR 00313 BY CLASSIFICATION AND 8082 1'31 202 8121 MAYO RESIDENCE HALL
WORK SHEET 5 FEBRUARi 5 THROUGH 18, 1955
Preparation Service Cleaning
Total Receiv~ Potato All Range Salad bake Counter Clear Dish- Dish- Kitchen Dining Pots Laun- Super—
wages ing prepa- other room shOp dining machine machine clean— room and dry vision
fourteen and ration raw room operation cleaning ing clean~ pans
days storage food ing
prepa-
ration
BE 92.80 51.08 81.76
BL 152.00 152.00 7
as 82.80 10.50 81.20 8.12 10.50 16.88
EL 159.88 159.88
20 119.20 119.20
01 100.00 12.50 12.50 56.25 10. 2
GJ 108.00 2.60 15.60 15.00 2.60 55.10 19.50 2.60 - .90 6-50 2. 0
HS 108.80 91.52 / 10.88
JM 72.00 8.50 67.50
RB 98.80 98.80
80 107.08 * 107.08
SB 100.00 . ' 95.75 6.25
L! we 118.80 118.80
20 _158.86 155-86
1501.58 159.88 12.90 56.80 519.56 158.11 189.50 187.85 15.10 118.70 62.75 67.50 51-55 285.58
Student
employee
total 907.16 17.68 80.55 266.61 186.88 277.10 18.91 50.15 21.89 27~62
Grand 1
total 2808.58 157.88 12.90 56.80 599.69 158.11 189.50 818.15 186.88 292.20 18.91 168.65 88.68 95.12 51-83 285-58
9

 

 

MARY MAYO - WAGES
WORK SHEET 5

 

 

Tetal Receiv— Poi

 

 

 

wages ing pr
fourteen and ra‘
days storage
BE 92.80
BL 132.00
DS 2.80 10
EL 159.88 159.8
EG 119.20
CT 100.00
GJ 108.00 2
HS 108.80
JM 72.00
RB 98.80
80 107.08
$8 100.30
we 11 . 0
PG 158.86
1501.58 159.88 12
Student
employee
tetal 907.16 17.68
Grand

total 2808.58 157.88 12

 

 

.11',-'.‘-..'.' ’1': ~.‘ >‘ ‘. I‘q-IW" 1' '
.. _,. .‘ ., .y. . .
M71’I'e")n'g ".:. -"I'.'v‘1-'I""' I'- :'

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

\~ 8A808-AEBCT - WAGES LABOR 60313 21 CLASS1216A2101 AND HcHH HHEA FOR mgsci-AcaoT HEe1LHHcH HALL
wcaH SHEHT FEBRUARY 5 THH0UGH 18, 1955
Preparation SGPVLCO Cleaning
Total Receiv- Potato All Range Salad Bake Counter Clear Dish» Dish- Kitchen Dining Pots Lauflr 3§P°T“
wages ing prepa- other room Shep dining machine machine clean» room and dry ViSiOH
fourteen and ration raw room Operation cleaning ing clean- pans
days storage food ing
prepa-
ration
HJ 105.60 26.80 26.80 _ , 59-90
21 99.20 89.60 28.60 28.80
2N 58.00 58-00
081 67.20 85.60 85.60
022 122. 0 61.20 61.20 ,
0v 105.10 105.80 2 .
T 116.80 29.20 29.20 50.80
‘2 D80 105.60 26.80 79.70
t 00 101.00 108.00 7
221 62.16 ‘ 51.08 52-09
222 115.60 28.80 28.80 28.80 26.80
20 156.00 68.00 58.00 58.00
H0 120.80 90.60 50.20
HT 99.20 7 .80 28.80 a
HA 116.80 55.80 58.80
HL 68.50 68.50
mm 101.00 59.00 52.00 , 15.00
1' MOP 15 .00 50.60 86.70 18.70
N? 108.00 78.00 26.00
NH 108.00 81.60 81.60 20.80
RB 52.80 52.10
RE 108.80 108.80 _
RG 87.20 21.80 21.80 21.80 21.80
sv 101.60 101.60 .
SH 112.80 28.20 28.20 6°80 * 1
SL 185.20 1 5-20 5' 1
SI 116.00 92.80 25.20 '9' g
* TF 122.00 122.00 .7 a
VNL 115.60 115.60 E
a; 178.51 170.51 “’1 .
‘5 lHOe 1 . 'e "
, CA 186.76 186.76 ( 5 f"?
” \ .".;1
A? , 1'. A .
1: ' ” i‘:

 

MASON-ABBOT - WAGES

WORK SHEET 8

Total
wagon
fourteen and ra
days

 

Receiv- Pofl
1mg pr:

storago

 

105.60
9 .20
£2.00

7.20

1220 '0

105. 0

116.80

10 .60

10 .00
62.16

115.60

156.00

120.80

9 .20
11 .80

..68.50

10 .00
15 .00
108.00
108.00

1 . 1
11.74.6036

186.76

62.

109 com
33735391- E

 

 

7 RASDN~ABBOT ~ WAGES (cant.) LAB‘R COSmS BY CLASJLFICATION AED WOHY AREA FOR hflbON-AEBOT RESIDENCE HALL
4 W080 SHEET 8 (cont.) FEBRUARJ 5 THROUGH 16, 1955

i

I

 

 

' ' " “ g '* .‘v a-O-M w‘-t.~ .....- ”H4“ o-a- “a, A- r‘ - fig a-r -~ M
‘ -.- M’ - W b , . _ - ..‘a ”“M‘ C “...-_-
.‘4 .v—.- '- ‘ H _*%.m~”._.n -H m~._-.~. fi-I . ..., .I . . g Q .:«g-.. .. - ,

Preparation Service Cleaning

 

’-W-,- ‘

 

 

 

 

 

 

Tetal Receiv— Fotata All Range Salad Bake Counter Clear Dish~ Dish— Kitchen Dining Pets Laun- Super-
wages ing prepa- other room shop dining machine machine clean~ raom and dry vision
fourteen and ration raw room Operation cleaning ing clean- pans
days storage feed ing
prepa»
ration
1

 

... _~.- ’0

 

10 155.69 155.69

FR 162.86 ‘ 16” 16

AS 150.00 150-00
11 200.00 200.00
10 _96;§0 -, 2.. .

 

Student
employee
total

186.76

89.60

810.20

-~.._. _..... ...- » .....Mmoq-u

 

565.16

506.21

 

 

O. .. up -x ‘..-< ...»..I. no”

28:§0

652.20

~~nuM~-fl~ “W”-

 

A ~.-—- ~m.h__.....~_ w

Grand

total 6261.80 165-97 89.60 69.60 810.20 528.66 1110.20 675.59 671.59 56.60 169.00 185.60 275.00

105.60 652.20

 

 

MASON-ABBOT — WAGES (cent.9
WORK SHEET 8 (cent.)

A “...-......”1

Tetal Receiv- Pet

 

 

wages ing- prfi
fourteen and rat
days storage

Lw 155.60

PR 162.86

AS 150.00

MA 200.00

10 96.60 _
8251.59 186.76 89.

Student

empleyee

total 2030.01 17.21

 

Grand
total 6261.80 165.97 89

 

SCHOOL OF ”93,53 ECCF‘I‘JffCS

f..,..._.. \
L. . :

. 5.

.‘x‘

I

. I.
LI...

606, 1715\2

,
,‘w

1' .1 1m

4",

 

2’93 02237 2357