COST AND PROFIT, BY ESTABLISHMENTS. 53 
TABLE 22.—PERCENTAGE OF AVERAGE Cost oF EacH Speciriep ITEM, AND Pro¥wiTs, 
Basep oN Nir SALes, BY Groups OF ESTABLISHMENTS OUTSIDE OF NEW YORK 
Crry. 
Establishments outside New York City having 
All estab- net sales of— 
lishments _ 
It Now Yo $100,000 $200,000 
ems. ew York f) 
City, Less than and less and less Su 
Group V. $100,000, than than ha over, 
to VII. Group V. $200,000, $400,000, Sroup 
Group VI. Group VII. Z 
Number of establishments reporting. ...... 65 7 8 4 3 
Nol Salon, oe 100.00 © 100. 00 100.00 100. 00 100. 00 
RoW 1aforial .. covsrnnsrensorseressneen 55.88 57.38 58.17 55. 64 54. 4 
Det IaD0r.. ois a sve renner amen wis 18. 65 17.44 21.98 18.71 17. 08 
Indirent ahora i i aia inan 4.33 4.74 3.20 4.38 4. 82 
Toclory expense. ....cccccininivvovsainainss 2.71 3.32 2.52 2.57 2.7 
Administrative expense. .................. 2.70 2.25 3.03 2.72 2. 38 
Selling expense............>- 0 ........... 7.03 8.31 6.57 6.59 7.26 
Total manufacturing and selling... .. F 91.30 94. 42 95. 47 90. 61 88. 81 
Cost of'vobds pavehased.......... 0.0 .. i ce strewn en nanne ad es 
Deduct increase in stock of goods. ......... ._......... 1.78%..." RE 
Add decrease in stock of goods............ 1 6080 ooh eed 1.54 3. 06 
Cost of goods soM...............cunnn I? 99. 0 sn a3 91. RY 
Manufacturing profit... .....cocnvnnenenens | Tin 
Miscellaneous income (add to profit). ...... ry } Ee 
Interest paid on current loans Oa from 
DO ss se ssarmin era nein 5 
Miscellaneous expense (deduct from 
1 Lot Seen 
BUBLPIOE on iccinbeseseans | 6.30 6.95 7.41 
The foregoing tables show, both in New York City and outside, 
higher posoiniages of factory expense in the groups of establishments 
having the smallest net sales than in any other groups. 
Table 23 is in the form of Table 18, esol that it shows separately 
by establishments, instead of by groups, the percentages of items of 
cost and of Ji or loss. An examination of the items of cost will 
show great differences in the percentages.