COST AND PROFIT, BY ESTABLISHMENTS. 65
TABLE 24.—PERCENTAGE OF AVERAGE Cost oF EacH Speciriep ITEM, BASED oN
THE ToTAL MANUFACTURING AND SELLING EXPENSE, BY COMBINATIONS OF
Groups or EsrasusaMeNTs—Continued.
Estab- Establishments with net sales of—
All eg Lstab- lish-
fablish- ish ments
x a Shouts ouside $100,000 5200.00 re
In New | ew , an ess an ess y
Items. report- “yore York Ls tron than than andover,
as S.A Cir, Groups’ 200,000. 45400,000, J Cron
roups Toups Toups roups a1
rio VIL TtolV. Vie 1andV. FON Iiand VIL
VIII. VI. VIL.
Factory expense:
TRE reemerer, 1.31 1.44 1.07 1.74 1.38 1.12 1.29
Power, light, heat.......... .A7 .41 .58 5 .44 . 56 37
REDS eran 19 8 .22 .34 -16 .23 IY
Depreciation. .... . sues mew 41 .33 .55 47 .38 .42 .40
Fire insurance. ............. «20 .22 16 .30 »19 .20 .18
Other factory expense...... .34 .31 .39 .42 .23 .33 .38
otal. Ses 2.92 2.89 2.97 4.02 2.78 2.86 2.76
Administrative expense: ~ - - -
Salaries of officials. ......... .82 . 80 .88 1.28 95 91 .59
Salaries of office force. ...... 70 «59 .90 .63 .88 .81 .54
Rent general office..........! 15 .16 .13 +20 27 .10 11
Office eXPeNSe......vuunanns +31 .33 .28 .37 34 .34 .27
Insurance, except fire....... «07 . 06 .09 .09 . 06 .05 .08
Collection expense. ......... .04 .05 .02 .05 .03 L056 .03
Beddebty.. ........n.00.0 .39 .41 .34 .34 «51 .39 .34
BARON. nad setae .05 .01 .10 ) .01 .02 .09
Other administrative ex-
PENSE... ee ea .34 .41 .22 37 +55 .38 «20
Totals... o.oo... aw am 2.08 am 3.60 3.06 2.25
Hage Spee co = = = - - -
alaries of officials. ......... 1.58 1.76 1.27 1.95 . . .
yo and expense... 4, i 3.95 4.39 | 3.38 5 ii 52
08s ovine vane de io 0 0 . .91 i i . :
Rent, show and shipping #0 #5 59 8 “75
LOOMIS. foie aenare rons .46 .55 | .30 | .41 «51 | .40 .48
Rire insurance. ...........-- 14 14 .14 .10 11 13 17
Packing cases, ete. ......... +35 .43 .21 .19 +20 .44 .40
Cartage, freight outward ..., .31 .29 .35 .24 .30 «35, «31
AAVOrUSING. ooeneeeoeee nil .08 106 10 | S04 116 Lor | “0
Other selling expense. ... . .. .32 .95 44 25 .42 25 | .33
TOLL. on coane . : 7.700 7.39 7.16 | 651 9.170
1 Less than one one-hundredth of 1 per cent.
: Sumpaging Ws percentages shown by Table 24 for establishments
m New York City, Groups I to IV, with those for establishments
outside that city, Groups V to VIII, the following differences will be
noted:
The percentage for raw material is higher in New York City.
The percentage for direct labor, including wages and amount paid
to contractors, is slightly smaller in the New York City groups, but
while the percentage for wages only is smaller, the percentage for
amount pd to contractors is considerably larger, Showing that more
work is let out to contractors by muslin underwear manufacturers in
New York than by those outside that city.
Under factory s30ea% the percentages for rent and fire insurance
are higher in the New York City groups, but the Derg sningas for
power, light, heat, repairs, depreciation, and miscellaneous factory
expense are smaller, making the percentage for total factory expense
slightly smaller.
6743°—15—35
