The Spiked Heel

     discounts on sale and provision for returns

    and provision for expense and expense

   and expense and expense and

       .01 and

      .02 and

     .03 and

    .04 and

  five and

   six and

  seven and

  eight and

     9

      10

      11

      12

      13

      15, 16, 17, 18, 19, 20, 21, 22, 23, Saturday,

  Sunday, monday, monday.

Monday, Tuesday, May 25, Wednesday, Thursday, friday Friday FRIday FRIDay FRIDAy

“You can see the figures for yourself,” Griff said. McQuade glanced at the rows and rows of figures. “Yes,” he said.

“Our average estimated cost for last year was seven twenty, as you said it was. Now take a look at what we’ve totaled as the actual cost for last year: six seventy-one. That’s a difference of forty-nine cents between estimated and actual. Can you see now why a budget based on estimated would ruin us?”

McQuade did not answer.

“Forty-nine cents a pair!” Griff repeated, hoping to evoke some response. “Figure that on the basis of seven hundred thousand pairs a year, and you’ve got a difference of almost three hundred and fifty thousand dollars!”

“I’ll have to check the figures,” McQuade said.

“Sure,” Griff answered. “And look at these estimated cost comparisons. Last year, as you know, seven twenty. Year before last: seven fifty-seven. That’s a thirty-seven cents’ difference. And the year before that: six ninety-two. Twenty-eight cents’ difference. Even if actual cost weren’t lower than estimated, you’d still have this variable estimated to contend with.”

“I’ll have to check the figures,” McQuade said, his eyes never leaving the sheets. “I’ll do that over the weekend, and then get them off to Titanic. Titanic will take whatever action it sees fit.”

Griff smiled triumphantly. “I’m sure it will,” he said.

On Wednesday, June 2, a wire arrived from Titanic.

It was addressed to Jefferson McQuade at the New Jersey factory of Julien Kahn, Inc. McQuade read the wire and then went into Cost and put it on Griff’s desk.

The wire read:

SUPPLEMENTARY MEMO RECEIVED. PROCEED WITH YOUR EARLIER RECOMMENDATION. DISBAND COST DEPARTMENT AS SUGGESTED. INITIATE POLICY OF 6 % FACTORY PROFIT, SALES AND PAPER TRANSFER ON COMPLETION TO CHRYSLER BUILDING SALES DIVIS…

Griff could not finish the wire.

16

They sat on the fire escape of Marge’s apartment, looking out over the monotonous roofs of the factories, listening to the moan of the tugs on the river. The beer bottles rested at their feet, the thick brown glass sweating profusely. He was unusually quiet that night. She lay back in his arms, her hands clasped over his, and she felt the pent-up tension of his silence.

His first reaction to Titanic’s decision had been one of sad resignation. All right, they’d decided against him. He couldn’t understand how or why, but the decision had been made, and there was nothing to be done now but go along with it.

But his resignation had evaporated before a feeling of frustrated rage. Why had they decided against him? Hadn’t they read the figures?

He had gone first to Manelli and cautiously felt him out on the subject. Did Manelli have any idea why Titanic went along with McQuade’s recommendation, even in the face of Griff’s contrary figures? Manelli had not seemed very interested. Manelli still had his job, and that was all that counted as far as he was concerned.

“Who understands the way big outfits operate, Griff?” he’d said. “Do I? Do you? How do I know what happened? Maybe they figured it would all average out in the end. Maybe they prefer a uniform setup for each of their divisions. How do I know?”

Manelli’s disinterested comments had not satisfied him. He had gone then to Langer, the man who’d replaced Manelli as head accountant of the firm. He had shown Langer a copy of his figures and then told him about McQuade’s recommendation and Titanic’s action. Langer had been truly puzzled. It seemed to him that Titanic was making a mistake, but perhaps they had something else in mind. How could you tell with an outfit of this size?

Disgusted, he had sought Aaron’s advice, telling him he had half a mind to challenge Titanic on their decision. If they’d made an error in judgment, shouldn’t someone point it out to them? Aaron did not think so. Someone, perhaps, should point it out to them, but hadn’t Griff gone to Manelli? Didn’t Griff know anything about the chain of command, all those years in the army, hadn’t they taught him anything? Suppose he questioned Titanic, and suppose they did have a damned good reason for disbanding Cost, where would that leave Griff? Griff had remained unconvinced. How could he ever know what Titanic really felt unless he asked them directly?

“Sure,” Aaron had said. “Ask them. And maybe you’ll lose your job in the bargain.”