TABLE 23.— PERCENTAGE OF Cost oF Eacm Seecrrrep Item, AND Prorir or Loss, Basen oN NET SALES, BY SEPARATE EsTABLISH- OU 
meNTs—Continued. oo 
Group III.—Establishments in New York City having net sales of $200,000 and less than $400,000. 
All | No. 21. No. 28. | No. 29. | No. 30. | No. 31. | No. 32. | No. 33. | No. 34. | No. 35. | No. 36. | No. 37. 
— ee i ye ey 4 
NCE SRIES. tr .eesse eens eesoesecnssrnesnnsnssnssssssrsasassneeneenennnenesns 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 
Raw material. ....c.ooeeeeceeesarsenasenacnsassssssnrsanensseseesnnmrsvesven 62.01 | 64.64 | 68.78 | 58.55 62.15 | 65.35 | 67.84 | 62.41 | 54.51 | 51.77 | 60.67 67.80 
Direct labor: 
Min emressirnenss inn snr er 17.32 | 17.18 | 10.82 | 22.81 | 24.06 | 17.53 | 12.49 8.94 | 25.67 | 17.47] 20.20 14.28 
Pd to CORIO  L aee ih IOs ol) BBE sna pene . 
rr PEI er UL be SRE Co SR ee. BR ae oi BR HL 22.81 | 24.06) 18.32 12.49 8.94 | 25.67: 22.73 20.20 | 14.28 
Indirect labor: | 
Salaries of GHICIANS.. cored aee eer scctcesonnrstasase sss ranma sara 1.01 .89 1.43 1.41 .92 1.02 1.90 L460... .58 1.04 .82 
Br 1.64 73 .65 1.41 2.15 2.94 2.838 .39 3.07 .84 1.26 1.63 
I ro oy rp Ef UE TRI or 1 le WER 1.60 2.08 2.82 3.07 3.96 4.78 1.85 3.07 1.42 2.30 | 2.45 
Factory expense: 
RED. Loo eeeneeesae memes mnt tenets 1.16 .65 .82 1.64 .76 1.43 1.03 1.24 1.06 1.37 .97 1.53 
DOR, HE BO0L 1 toh is eames oa earning Sx veswews ssa svar iantasanss iS 1D .84 .33 .60 18 .40 45 .97 28 .26 .56 56 
REPAILS «ee en teense .25 .20 .26 .70 .09 .40 15 . 56 15 .12 .13 “17 
Depreciation... «uuu .35 37 .40 10 .16 27 .43 .20 .85 .34 .16 .42 
DD IOTARO i. smn imne sachs mans s isnt pores ones ag oes sent re) .28 .40 .34 .03 .07 v37 15 .09 .51 .24 .19 «31 
Other factory @XpenSe.....ceuuseeansssoncssssessansssnssssenssnsannansnnady .24 .35 .59 +22 ome nwnen . 06 .22 +38... HL SE 34 
Aofal,.....-- ee rezmTsmrzrmmesassversderesrevsessrernsaatel 2. 72.1 2.81 | 2.74 | 3.38 L21 2.73 2.43 3.94 2.85 2.38 2.01 3.33 
.dministrative expense: - - - 
Salaries Of OIHCIRIS.. . - - +c «= vceenecreesreresernanmsnssnessansesnmaaiosansats 01 .29 .55 42 2.15 1.18 .56 2.43 2.12 SS sa 10 
Salaries Of Office fOrCe...vuunueneanencinicciianansnssane a aamasasnsnnnnnn .63 .54 W587 61 .33 93 | . 56 .48 1.69 «20 .38 .62 
OIG, ZONOTAl OTE. . =o + <= ~v sn svesssasmsnsnssasnsnssrresrnmmnnssensss SEN 11 .05 14 22 .15 .09 .09 .20 .18 12 .03 -03 . 
[031 11-0554 0531 1 EE EP .36 .76 +26 .22 .28 .36 .44 .09 «71 .37 16 .35 
Insurance, except fire. . ooo. . 06 .02 .02 .01 .01 .05 .03 .20 .04 .23 .04 .02 
C0lleCtiON EXPENSE. suevrrsneennanenennsaasunssssssassnssnssnsnnnsnsnnannnns .06 .07 OT [cartaes 02 .07 00 (vuoi .02 .23 S03 LLL, 
BAG GODS. rice es anism nr craic sss sivas tonasiinis sss se dav anna be sts .38 .25 «77 «19 2 PANE .46 .65 .06 27 1.10 .10 
DROS, os aren ssn soa sii ain soni wala le min w's ww mwa win wot Sati mm a an ww mmm ewe Law ww wa 02 La cafe eie ale tae re ele. 02 loena sae .01 
Other administrative expense. ........coooeoeeanenneiaeiai ean. 40. ....... .33 13 1.33 .54 .45 1.33 .05 11 .02 .28 
TOU]. . ceecersssnnsn=nrrrrerszssa scnsussenrwarsresstass esemmraonaa oly 2. OL | 1.98 | 2.73 L700] 4.52 3.27 2.65 5.38 4.87 | 2.13 1.76 1.51 
Seiingesvente; | 
Salaries of officials. te ee cess cee reteset sa se smn .86 .89 Lil cc). eos .51 1.52 2:43 |. .oees 42 lovee... 74 
La iw and open an 2.92 1.49 1.02 5.23 3.49 .80 2.68 2.95 4.44 6.48 .41 2.61 
WARES. sccnarrsassmnssstcsssnoesasnesnsrsanmnns sents sedoesesnnnsnnx] .98 1.03 .86 1.31 .67 .21 .76 1.09 1.95 1.39 .63 . 80 
Rent, show and shippingrooms. .........coeeenuniieeiiiiainaaanennans 42 .30 .36 .12 .61 .43 . 60 42 .64 .80 25 .14 
Fre ITI TII AICO. ec eenaa ssn s nr sm senr sae nisms simu awis awe ssn esasine .14 13 .24 .06 .08 .09 «1% .07 .35 .18 .10 .00 
PACKING CASES, CLC. «eve sennnnnnannasnnaassassnaassmanaaeannaennaaannannny .51 BOL ee .23 .47 .63 .59 .55 L75 .19 .25 
Cartage, freight, outWard.........coeeuimmmime iia aees .33 .38 G0... .37 .06 .53 .09 .50 .49 .06 .49 
AQVertiSIng. ....... al ens sete e re sane a a de ani in ne tn mend 02... .04 il 2096 seo Le hes 11H PES ERAT 
YL Hor SONI GXTICTIS0. sree cess sonsvnns stnsenmnnsnsomesnnsvonnssbszsdias 08 loonie. .29 22 leafs S20 [eet nah 2 S17 co. .05 
potter ee ee ee en fe—— ——— 
TOIL eee ee reaemamvssanmansszreznesnses=s---d 0201/1 £4 SO 4100 6.94 | 7.60 2.57] 7.03| 7e4| 843) 1L78| Led 5.17 : 
Total manufacturing and selling... .......ccoeiemeiimieneiunniaaaan 94.74 | 93.03 | 95.05 | 96.20 | 102.70 | 96.20 | 97.22 | 90.16 | 99.40 | 92.21 | 88.58 94.54 i 
Cost of 2000S PUTCHASEA. . ..... Lccercrerrrrsansnnnsrornnstassassnnnsnsssnnnsrs 08a a i he dba eat hana ei oe 
Deduct increase in stock of 800AS....uuemrmemimai miei 1.04 1.01 4.06 ueao ul A472 2.07 2.39 LI0 eas cbse af a 1.43 . 
Add decrease in SHOCK Of ZOOS. «+ vnvnnennnseneaeanasansnmammnmannmonmanens sesesansosssonnsfananannnf 3.81 onl a 3.22 | 1.49) 1L05}........ ‘ 
Cost of 200AS SOLA. - «nee e ieee eee 93.76 | 92.02 | 93.99 100.01 | 87.98 | 94.13 | 95.47 | 89.06 | 102.62 | 93.70 | 89.63 93.11 ‘ 
Manufacturing profif.. ......c.-cecscesrpmnvrzasssnamscennsaasasmsnannn suman 6.24 7.98 6.01 1,01 12.02 5.87 4.53 | 10.94 | 12.62 6.30 | 10.37 6.89 
Miscellaneous income (add to profit; deduct from 108s). . ...... coouoeeennann eonarsiirnenn iene eaeiaen fone es fmm nnn eee sen nnn e ggn mn a 
Interest paid on current loans (deduct from profit; add to1oss).............. .25 24 lol .25 .39 .21 e835 lever. .22 .06 . 60 
Final profit.........>...  eerres=asermec=cTaititui hey eine 5.99 7.74 5.87 hot | 11.77 5.48 4,32 | 10.39 | 12.62 6.08 | 10.31 6.29 
ey ye 
1 1,08S. 
Items.