In order to deisgn or improve amaterial handling system, the selection of equipment is of importance. In this, economy is of primary concen which must be determined on the basis of equpment, as well as its use. To make this determination, the author has developed a method of using a collinear diagram with the cost of maintenance and the cost of operation of equipment on one axis and the time needed for handling work (cost of labor) on the other. By plotting each procedure of handling work on this diagram, the cost of handling can be obtained. The author collected the data and used a coolinear diagram showing the time spent for different work methods. He also has illustrated the use of this diagram.