2 WOMEN’S MUSLIN-UNDERWEAR INDUSTRY. 
TABLE 40.—METHODS OF SELLING AND PERCENTAGES OF PROFITS AND SELLING COSTS 
Basep oN NET SALES, BY GROUPS AND COMBINATIONS OF GROUPS OF ESTABLISH- 
MENTS—Continued. 
Per cent of selling 
cost based on net Per cent of total sales. 
sales. 
Per cent 
of manu- Actual 
Establishments. Salaries, et Seon 
: sions, and Pased on go14 40 | 501d to (per cont). 
Total. “oy pense Det sales jobbers. retailers. [Exported 
of sales- 
men. 
Group VI. Establishments out- 
side New York City with net 
sales of over $100,000 and less 
than $200,000: G 
Establishment 51.0......... 4.99] 2.12; 5.75 | 40.00) 60.00 |eecooo.... 5.02 
Establishment 52........... 4.00 4 | ABT brea no 100.00 [20 nua.) 2.70 
Establishment 53. .......... 4.80 2.14 2.930. ee 100.00 [.vuuineen. 8.10 
Establishment 54........... 8.55 5.63 1.85 5.00 95.00 |... cues 6.00 
Establishment 55. .......... 6.10 3.17 15.24 50.00 50.001]... cane aen 5.57 
Establishment 56... 4.23 CL Te a eo aR 
Establishment 57........... 8.56. 4.61 3. 90k. 20 oo LR 7.50 
Establishment 58........... 10.12 7.46 11080 Sits, 0.00. 7.14 
AVerage. ................ 6.57 3.3% 405 1.08 88.92 ........ 6.15 
Group VII. Establishments Co - 
outside New York City with 
net sales of over $200,000 and 
less than $400,000: 
Establishment 59. .......... 8.68 5.53 14.07 [remmmmennn 99.50 0, 50 6.67 
Establishment 60........... 8.68 4.27 Be 99. 00 00 2) 
Establishment 61........... 3.48 1.84 3.96 50.00 50.00 1.54 
Establishment 62........... 6.95 1.25 0,38 as 100. 0¢ 6.90 
AVOrage...... -...... 6.59  2.87' 7.85 15.07 84.63 Tas 
Group VIII. Establishments oo oo 
outside New York City with 
net sales of $400,000 el | over: 
Establishment 63........... 10.22 7.06 MD I ee 100. 00 7.52 
Establishment 64........... 6.43 3.92 | 14.16 75.00 ! 25.00 1.60 
Establishment 65........... 6.68 4.61 P07 oir. 100. 00 7.00 
Average... ....c...vunn. 7.26 4.85 8.13 i a 75.96 |... 5.44 
1 Loss. 2 Not reported. 
Referring to Table 40, it will be seen that the average selling cost 
of all establishments reporting was 7.53 2s cent. It should be 
understood that in this table and in the following analysis of the 
table the percentages shown for salaries, commissions, and expense of 
salesmen are included in the lags of total selling cost based 
on net sales. The table shows that the salaries, _commissions, and 
expense of salesmen of all establishments pepo; ing averaged 3.82 
Di cent, and the average manufacturing profit of all establishments 
ased on net sales was 6.78 per cent. 
The table further shows that of the total sales of all establishments 
75.79 per cent was sold to retailers, 24.04 per cent was sold to jobbers, 
and only 0.17 per cent was exported. 
The group of establishments in Néw York City shows a slightly 
higher selling cost, 7.82 per cent, than the group of establishments 
outside of New York City, 7.03 per cent, owing to relatively higher 
salaries of officials and expenditures for rent. ~ On the other hand, the 
group of establishments outside of New York City shows a higher 
cost for salaries, commissions, and expense of salesmen, or 4.01 per 
DE