Excerpt from Highway Cost Keeping
The units selected must, so far as possible, be expressive of definite operations. Thus, while in engineering construction the cubic yard is a very common unit upon which contract prices are based, it ire quently is a very uncertain unit of performance, as it is a composite of other units. For example, in rock excavation there are involved the following operations: (1) Drilling, (2) blasting, (3) breaking large chunks, (4) loading into carts, wagons, cars, or the like, (5) trans porting, (6) dumping.
The important item of drilling depends largely. On the necessary spacing of the drill holes, which varies in the different kinds of rock and in different kinds of excavation. Clearly, then, the linear foot of drill holes is the unit for measuring the output of the drillers, and not the cubic yard. Transporting the rock is largely a function of distance; hence the unit of transportation cost should' be the ton or yard carried 100 feet'or 1 mile, and not the cubic yard without the factor of distance.
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