... Accounts and Estimating Costs. (a) Making out bills of materials; (b) calculating costs of material from bill; (c) calculating board measure and unit cost of direct labor and indirect labor; (d) calculations of power used by each unit of machine power; (e) calculating pay roll; (f) making out business forms, such as billing goods, invoices, calculating discounts; (g) paying bills by check, ... — Creative Impulse in Industry - A Proposition for Educators • Helen Marot