COST AND PROFIT, BY ESTABLISHMENTS. 67 
TABLE 25.—PERCENTAGE OF AVERAGE Cost or Eacu Seecrriep Item, BAsEp on 
THE TorAL MANUFACTURING AND SELLING EXPENSE, OF ESTABLISHMENTS IN AND 
; Ovursioe or New York CiTy. 
: ESTABLISHMENTS IN NEW YORK CITY. 
Establishments having net sales of— 
All 
. $100,000 $200,000 
Fours Lessthan and less and less Siem 
: $100,000, $200,000, $400,000, rn 
Troup I. TOU iroup 
ae La Iv. 
Number of establishments reporting................. 43 14 12 1 6 
Total manufacturing and selling .............. 100.00 | 100.00 100.00 100. 00 100. 00 
Raw material.........-. a mE ame Se a 62. 99 64. 06 63.19 65. 44 60. 69 
Di bor: 
en veri BSD) 15.70 
Paid to ContTactors. «. vse san smmssss ss suominnsumns 2.42 ......... 86 91 4.93 
ID OLY eee wr iari en 5 2 moi wa Bimini ATI 19. 64 17.97 19.23 19. 20 20. 63 
Indirect labor: i 
Salaries of official... .-c.-.sueseesmns swarm inns 1.12 1.58 1.30 1.07 . 96 
0s, esas rrz=e ns Busse tea 2.20 2.13 2.15 1.73 2. 60 
G1 EY er A rr erm eS ERE CS CREE, 3.32 3.71 3.45 2. 80 3. 56 
Factory expense: RE } 
I a Sm ee. 1.44 | 1.97 1.66 1.23 1.35 
Power, Light, heabe........ct vnsenansmn an innnnns AL . 65 .42 +52 27 
LE RE I .18 .33 .14 27 .08 
Depreciation... ..........0c.0. Ll 33 47 +32 37 .27 
PHO INSIIANG. | ool nein inv omen otis 22 .33 +16 «24 «20 
OUher 1aCt0TY OXDONN . « «ve wana senses .31 .51 «17 .25 37 
Total...verennens eee 2.80. 4.26 2.87 2.88 2.54 
Administrative expense: ST 
Salaries of officials... 80, 129 1.03 .96 .42 
Salaries of office force. .............cocuenanlLll .59 44 79 67 4% 
Rent, general office.......... occa LL .16 +23 vt “11 . 08 
OffiCOOXPONISE ... ooo vr nan assmssnsnasnsanassunsing .33 +32 .38 .38 «27 
Insurance, except fire......ovevvvrnvennasnennas . 06 .09 02 .07 07 
Collection @XPRRTE. . 7 - «v= + ev svn nnn tuna anima] . 05 . 05 .05 .06 A 
Bad dents... .--ccacczaveman-nz-nr=anr sa mney 41 .42 .48 40 hr 
Hh Te A SE Os A eB .01 .01 .01 1) ot 
Other administrative eXpense...e.«eeeeeeennnnn. 41 .43 vIT 42 , 
Sh EM rrr ne AT ren EE Ein, 2.82 3.28 3.90 3.07 1.41 
Senne expense: ~ b 
Salaries of OCIS... - «oun citins miss ens THE » xmenns 1.76 2.19 1.85 90 2.28 
Commission and eXpense. «cu... .xuvseeseaunand.. 3.95 2. 63 3.09 3.09 5.39 
WARE, ooo ohne redpinnnn shins Simm Saale de ins .91 75 . 62 1.04 1.00 
Rent, show and shipping rooms. ................ .55 48 | 25 | 45 .63 
PIO INSUTONER. ass = =n sin tise es wTia Wisin s'oin » »iaiala nl] .14 .09 .10 .14 .16 
Packing 6ases, 810... vp oor erwovesvssie ve susass .43 11 .23 53 3 
Cartage, freight, outward............cccoueennn.. 29 .20 18 .35 or 
AdVOrtiting . so. ones vans rants nrsbin sun nsane .06 04 W15 .02 0 
Other SellNG EXPENSE. .....o ot viens on nin mismsminaises +25 «23 +55 .09 Hs 
bt Ce 8.34 6.72 7.36 6.61! 10. 59 
1 Tess than one one-hundredth of 1 per cent. 
ittem,