1,000
letters (posted and delivered), i.e. the complete service.

For office accommodation the unit is 1,000 letters posted or delivered,
whichever is the greater number at the office in question.

Certain ratios are taken for the expression in terms of letters of the
various divisions into which the work performed by the post office
falls.

As between letters and parcels the ratios are as follow:--

UNITS RATIOS.

--------------------------------------------------------
| VALUE IN LETTERS.
+-----------------------------------------
| Indoor | Outdoor | Office
| Work. | Work. | Accommodation.
--------------+--------+---------+-----------------------
Letter posted | 3/5 | -- } | { 1 (whichever is the
" delivered | 2/5 | 1 } | { greater traffic)
" forwarded | 1/3 | -- | 1/2
" collected | -- | x | --
| | |
Parcel posted | 6 | -- | 6
" delivered | 6 | 10 | 6
" forwarded | 4 | -- | 6
" collected | -- | 10x | --
--------------+--------+---------+-----------------------

1,000 letters (weekly) = 1 unit of postal work.

For each unit of work so determined there is a corresponding normal
cost.

For indoor work the normal cost is approximately [L]15, for outdoor work
[L]22 10s., and for office accommodation [L]2 10s., per annum.

Since the unit to which a certain normal cost is allowed is built upon
calculations which give a parcel a definite relative value as compared
with a letter, the ratios show the relative cost to the Post Office of a
letter and of a parcel.

TABLE E

RELATIVE COST OF STAFF FOR LETTERS AND PARCELS.

It is estimated that on the average more than half the total number of
letters are not sent forward direct to the post office of destination,
but are forwarded from the office at which they are posted to an
intermediate office; that is to say, more than half the total number of
letters travel in two mails, and incur a handling at an intermediate
office. The handling at that office is termed "forwarding." The letters
are termed "forward letters."[630] Expressed in another way, the
estimate is that all letters are forwarded, on the average, in 1.6
mails.

It is estimated that on the average a greater proportion of parcels
travel in this way in two