P&G also makes 'best company to work for' list, at No. 82 J.M. Smucker Co., the jam and jelly maker that employs about 200 in Cincinnati, was named the best company to work for in an annual Fortune magazine survey. Richard Smucker, president and co-CEO with his brother Timothy, said: "We're honored and surprised, but it's not something we sought. We just try to run our business day-to-day.'' Smucker, based in tiny Orrville, south of Cleveland, is the first manufacturer to top the 7-year-old list. But the 107-year-old company, which acquired Procter & Gamble's Jif and Crisco a year ago,...