Rowe Manufacturing Company as about 50 production employees and uses the following payroll procedures. The factory supervisor interviews applicants and on the basis of the interview either hires or rejects the applicants. After being employed, the applicant prepares a W-4 form and gives it to the supervisor. The supervisor writes the hourly rate of pay for the new employee in the corner of the W-4 form and then gives the form to a payroll clerk as notice that the applicant as been employed. The supervisor verbally advises the payroll department of pay-rate adjustments. A supply of blank time cards is kept in a box near the entrance to the factory. Each employee takes a time card on Monday morning, signs it, and notes in pencil on the time card the daily arrival and departure times. At the end of the week, the employees drop the time cards in a box near the door to th factor