Spreadsheet: 98709d1297552746-formula-for-chronologically-aligning-days-of-the-week-allgeef4
Sheet: tsec labor

 | ELECTRICAL LABOR & EQUIPMENT
 | COMPANY: |  |  |  |  |  |  |  |  |  |  | JOB # : |  |  |  |  | DATE : |  |  |  |  | Cost Multiplier |  | OT | No Multiplier |  |  |  |  |  |  |  |  |  |  |  |  | labor cost |  |  | labor sale
 | LOCATION  : |  |  |  |  |  |  |  |  |  |  | INVOICE # : |  |  |  |  |  |  |  |  |  | 0.75 |  | 1.5 | 1 |  |  | SALE |  |  |  |  | COST
 |  |  | 48.75 |  |  | 60 |  |  | 60 |  |  | 54.85 |  |  | 60.95 |  |  | 0 |  | 0.9 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | expense cost
 |  |  | 30 |  |  | 65 |  |  | 95 |  |  | 56.85 |  |  | 50.95 |  |  | 0 | [NAME] | 0
 |  |  | 54.85 |  |  | 60 |  |  | 27.85 |  |  | 58.85 |  |  | 18.95 |  |  | 0 | m&ie | 0
 |  |  | 56 |  |  | 60 |  |  | 27.85 |  |  | as |  |  | 14.5 |  |  | 0 | lodge | 75 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | expense sale
 |  |  | 58 |  |  | 60 |  |  | 22 |  |  | 45.95 |  |  | 0 |  |  | 0 | miles | 0.5
 | PAGE 1 - Electrical Labor & Equipment
 | CALENDAR |  |  | IDENTIFICATION |  |  |  |  | HOURS |  |  |  |  | [NAME] |  | TRIP | DITCH | TOTALS |  |  |  | sale units |  |  |  |  |  |  |  |  |  |  | TOTAL OVER RIDE |  | cost
0 | day | date |  | NAME & EQUIPMENT ID |  |  | POSITION & EQUIPMENT |  | reg time | OT time | no charge | travel time | mobil time | [NAME] | [NAME] | per diem | trench ft' | TOTAL |  |  |  | reg time | OT time | no charge | travel time | mobili- zation time | trench ft' | [NAME] | mobili- zation miles | per diem |  |  |  |  | emp & eqp | exp | total |  | range list |  |  |  |  | range list
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | journeyman | 1 |  |  |  | A - Anderson, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | apprentice | 2 |  |  |  | A - [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | elec foreman | 3 |  |  |  | A - Blagg, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | elec gen FM | 4 |  |  |  | A - Brown, Khary
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | elec super | 5 |  |  |  | A - Butler, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | project mngr | 6 |  |  |  | A - Cameron, George
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | service bkt | 7 |  |  |  | A - Chapman, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | instrument | 8 |  |  |  | A - Cunningham, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | designer | 9 |  |  |  | A - Diaz, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | inspector | 10 |  |  |  | [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | site mngr | 11 |  |  |  | A - Green, Louis
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | programmer | 12 |  |  |  | A - Johnson, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | lineman | 13 |  |  |  | [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | operator | 14 |  |  |  | A - Lazoya, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | groundman | 15 |  |  |  | [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | line foreman | 16 |  |  |  | A - Luna, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | [NAME] | 17 |  |  |  | A - Melendez, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | line super | 18 |  |  |  | A - Moses, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | RT rope ten | 19 |  |  |  | A - Myers, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | BT bucket trk | 20 |  |  |  | A - Nazworth, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | PD press dig | 21 |  |  |  | A - Neighbors, H.T.
 | Sub-Total Page 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | DB dig/boom | 22 |  |  |  | A - Neumann, [NAME]
 | Running-Total Page |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | UT utility trlr | 23 |  |  |  | A - Oglesbee, [NAME]
 | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | MON | TUE | WED | THU | FRI | SAT | SUN | MON | TUE | WED | THU | FRI | SAT | SUN |  |  |  | PT pole trlr | 24 |  |  |  | [NAME], [NAME]
 | MON | MON |  | TUE |  | WED |  | THU |  | FRI |  | SAT |  | SUN |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | CT crew trk | 25 |  |  |  | A - Presnal, [NAME]
 | PAGE 2 - Electrical Labor & Equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  | WM wire mule | 26 |  |  |  | A - Ralls, [NAME]
 | CALENDAR |  |  | IDENTIFICATION |  |  |  |  | HOURS |  |  |  |  | [NAME] |  | TRIP | DITCH | TOTALS |  |  |  | sale units |  |  |  |  |  |  |  |  |  |  | TOTAL OVER RIDE |  | cost |  |  |  | MX mini-ex | 27 |  |  |  | A - Reza, [NAME]
 | day | date |  | NAME & EQUIPMENT ID |  |  | POSITION & EQUIPMENT |  | reg time | OT time | no charge | travel time | mobil time | [NAME] | [NAME] | per diem | trench ft' | TOTAL |  |  |  | reg time | OT time | no charge | travel time | mobili- zation time | trench ft' | [NAME] | mobili- zation miles | per diem |  |  |  |  | emp & eqp | exp | total |  |  | 28 |  |  |  | A - Robertson, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  | 29 |  |  |  | A - Roesch, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  | 30 |  |  |  | [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  | TR trnch | 31 |  |  |  | A - Sadler, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Sandoval, Ruben
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Selling, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Shaw, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Sherwood, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Simmons, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Steely, Brett
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Torres, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Varela, Rafael
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | A - Wilder, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | [NAME], [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GE - Glasier, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GE - McGaha, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Anderson, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Elgin, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Fox, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Humphrey, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Knight, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Lee, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Newby, Dustin
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Pope, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Raney, Justin
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Talbott, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Taylor, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Ward, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | GP - Ward, [NAME]
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | V - BT01
 | Sub-Total Page 2 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | V - BT02
 | Running-Total Page |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | V - BT03
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | V - BT04
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | V - BT05
 | PAGE 3 - Electrical Labor & Equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | V - CT01
 | CALENDAR |  |  | IDENTIFICATION |  |  |  |  | HOURS |  |  |  |  | [NAME] |  | TRIP | DITCH | TOTALS |  |  |  | sale units |  |  |  |  |  |  |  |  |  |  | TOTAL OVER RIDE |  | cost |  |  |  |  |  |  |  |  | V - CT010
 | day | date |  | NAME & EQUIPMENT ID |  |  | POSITION & EQUIPMENT |  | reg time | OT time | no charge | travel time | mobil time | [NAME] | [NAME] | per diem | trench ft' | TOTAL |  |  |  | reg time | OT time | no charge | travel time | mobili- zation time | trench ft' | [NAME] | mobili- zation miles | per diem |  |  |  |  | emp & eqp | exp | total |  |  |  |  |  |  | V - CT011
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | V - CT012
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | V - CT013
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | V - CT014
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | V - CT015
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | V - CT016
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  | V - CT017
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 | PAGE 4 - Electrical Labor & Equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | V - RT03
 | CALENDAR |  |  | IDENTIFICATION |  |  |  |  | HOURS |  |  |  |  | [NAME] |  | TRIP | DITCH | TOTALS |  |  |  | sale units |  |  |  |  |  |  |  |  |  |  | TOTAL OVER RIDE |  | cost |  |  |  |  |  |  |  |  | V - RT04
 | day | date |  | NAME & EQUIPMENT ID |  |  | POSITION & EQUIPMENT |  | reg time | OT time | no charge | travel time | mobil time | [NAME] | [NAME] | per diem | trench ft' | TOTAL |  |  |  | reg time | OT time | no charge | travel time | mobili- zation time | trench ft' | [NAME] | mobili- zation miles | per diem |  |  |  |  | emp & eqp | exp | total |  |  |  |  |  |  | V - TR01
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 | Sub-Total Page 4
 | Running-Total Page
 | PAGE 5 - Electrical Labor & Equipment
 | CALENDAR |  |  | IDENTIFICATION |  |  |  |  | HOURS |  |  |  |  | [NAME] |  | TRIP | DITCH | TOTALS |  |  |  | sale units |  |  |  |  |  |  |  |  |  |  | TOTAL OVER RIDE |  | cost
 | day | date |  | NAME & EQUIPMENT ID |  |  | POSITION & EQUIPMENT |  | reg time | OT time | no charge | travel time | mobil time | [NAME] | [NAME] | per diem | trench ft' | TOTAL |  |  |  | reg time | OT time | no charge | travel time | mobili- zation time | trench ft' | [NAME] | mobili- zation miles | per diem |  |  |  |  | emp & eqp | exp | total |  | range list
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 | Sub-Total Page 5
 | Running-Total Page
 | PAGE 6 - Electrical Labor & Equipment
 | CALENDAR |  |  | IDENTIFICATION |  |  |  |  | HOURS |  |  |  |  | [NAME] |  | TRIP | DITCH | TOTALS |  |  |  | sale units |  |  |  |  |  |  |  |  |  |  | TOTAL OVER RIDE |  | cost
 | day | date |  | NAME & EQUIPMENT ID |  |  | POSITION & EQUIPMENT |  | reg time | OT time | no charge | travel time | mobil time | [NAME] | [NAME] | per diem | trench ft' | TOTAL |  |  |  | reg time | OT time | no charge | travel time | mobili- zation time | trench ft' | [NAME] | mobili- zation miles | per diem |  |  |  |  | emp & eqp | exp | total |  | range list
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 | Sub-Total Page 6
 | Running-Total Page
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | COST (this worksheet page only)
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | SALE
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | COST (job worksheet misc manual labor cost entries)