This section is from the book "Plumbing Estimates And Contracts", by J. J. Cosgrove. Also available from Amazon: Plumbing estimates and contracts.
When a prospective purchaser asks the price of a fixture the answer must be forthcoming without delay if you wish to hold the attention of the customer. Nothing seems to so irritate a man as to stand around while the cost of an article is looked up in a catalogue by the proprietor. Attach to each fixture as soon as it is put on exhibition a little tag showing the cost and the selling price. Then, when the question is asked it can be answered immediately. The cost price is always marked in cipher, and very frequently the selling price is marked likewise. These private, or cipher marks may consist of a series of ten letters, which may or may not spell a word, and an extra letter or character used as a repeater, to obviate the necessity of repeating one of the other letters in such combinations as 44, 66, 33, or some arbitrary signs or characters may be used instead of the letters. It is well to have a cost and selling price on the fixture alone, and additional costs and selling prices for the fixture trimmed with different fittings. For example, one man might want just the fixture itself to replace a defective one, figuring on using the old trimming, while different purchasers might want a certain fixture fitted with different trimmings, and it is well to be able to quote on any combination of fittings without hesitation. The following words are frequently used as private marks, although any other words of ten letters may be substituted:
BlackHorse Cash Profit Hard Moneys Importance 1234567890 X is used as a repeater.
Using the first words, "Black Horse," as a key, how would the cost price of $1.90, and the selling price of $3.25 be expressed?
The cost mark would be above a horizontal line, and the selling price below the line. In the foregoing example the cost price, $1.90. would be represented by the first, ninth and last letters of the key, which are bse. The selling price, $3.25, would be represented by the third, second and fifth letters of the key, or alk. When placed on the tag affixed to the article the cost and selling prices would be written bse alk
A simple cost mark can be made up from the key shown in Fig. 36. In this a single line, either horizontal or vertical, represents naught, while the various numbers, from 1 to 9 inclusive, are written as shown in Fig. 37. Decimals are written the same as in ordinary figures, and the period, or decimal point, is represented by a dot. Using this key the sum $1.59 would be written in the following manner:
A cost mark which is not so easy to read and not so common as the one just shown is illustrated in Fig. 38. The principle upon which this cost mark is constructed is that the horizontal lines at the top of perpendicular lines, on either side, count one; those at the middle count two, while those at the bottom of the perpendicular line count three. A perpendicular line alone represents naught. Starting with the perpendicular line, which is of no value, by adding horizontal lines of known value to it any number up to 9 may be expressed and, as may be seen by the illustration, in a number of ways. Having the 10 cardinal numbers, any combination of figures may be expressed. If this cost mark is to be used the plumber should study it carefully until thoroughly familiar with the different combinations by which any number can be indicated. This may then be used for the cost mark, and a simpler mark for the selling price. By this method he and the bookkeeper alone would hold the key to the cost price, while the other employees, who might be in charge of the shop at odd times, could be given the key to the selling price.

Fig. 36

Fig. 37

Fig. 38.
There seems to be a marked tendency at present to write the selling price in plain figures so that any person can see at a glance what the various fixtures will cost the purchaser. Much can be said for this plan, for there is no good reason for keeping the selling price secret, while much good might follow marking the selling price in plain figures. If no other good is accomplished it shows the purchaser that the shop is run on the one-price plan, and that the same price is quoted to all inquirers. Whether the plain mark or secret mark be used for the selling price, however, is a matter for each business man to decide for himself.
In figuring the cost of goods to himself, when cost-marking goods, the plumber should not overlook the items of freight, drayage and operating expenses.
Soliciting Business - In this age of hustle the plumber, if he wishes to succeed, cannot do so by waiting in his shop or office for business to come in, no matter how extensively he advertises. The energetic business man will not sit around waiting, like Micawber, for something to turn up, but will go out to solicit business wherever work is to be done. His first aim should be to get his name on the mailing list of architects and general contractors, so that when they have anything in his line to estimate on a card will be mailed to him notifying him of that fact. It is not an easy matter to get the entree to the best offices, and the plumber should not become discouraged with repeated failures, but stick to his purpose, determined to win out in the end. If the privilege of estimating on a certain architect's work is worth having it is worth waiting and fighting for. The architect who has made a name for himself does not care to have irresponsible contractors estimating for him, and will not permit it, so that the young business man cannot expect that privilege until he has been long enough in business to establish himself and prove his worth. He should call regularly, though, and make application at frequent intervals, for the very perseverance will finally have its effect. In calling on an architect do not request the privilege of figuring on "anything" he might have in your line, but learn beforehand of some work he has on the boards and then make a specific request to estimate on that work. Depend on it, if once the entree to the office is gained, it will not be withdrawn unless for cause. When all other means fail it is sometimes a good stroke to secure a note from the owner of a building directing the architect to extend to you the privilege of figuring on that operation. Having by this means gained entrance to the office your future success or failure there will depend much upon yourself.
It might be well to point out here the value of personal appearance in gaining entrance to an office. The man who is well groomed and prosperous looking will succeed in eluding the guard at the outer portal where a more carelessly dressed person would be turned away. When you want the privilege of estimating on certain work do not tell your wishes to the office boy who insolently asks your business, but state emphatically that you have business with his employer and want to see him personally. The office boy has no authority in the matter, but, if he finds you simple enough to assume he has, will live up to the assumption and turn you down.
 
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