£8 WOMEN’S MUSLIN-UNDERWEAR INDUSTRY. 
Under administrative expense, the percentages for salaries of 
officials, salaries of office force, insurance except fire, and taxes are 
smaller in the New York City groups, while the percentages for other 
items are larger. 
Under selling expense, the percentage for salaries of officials is 
larger in the New York City groups, the Pereontage for salaries, 
commissions, and expense of salesmen is smaller and the percentage 
for the total selling expense is larger. 
Comparing the percentages shown in Table 24 for establishments 
with net sales of ie than $100,000, Groups I and V; $100,000 and 
less than $200,000, Groups II and VI; $200,000 and less than 
$400,000, Groups IIT and VII; and $400,000 and over, Groups IV 
and VIII, with one another, the following differences will be al 
The lowest percentage for raw material, 60.93, is in the groups 
having net i of $400,000 and over; the highest, 64.23, in the 
groups having net sales of $200,000 and less than $400,000. 
Under direct labor, the lowest percentage for wages, 17.01, is in 
the groups having net sales of $400,000 a over; the highest, 20.30, 
in the groups $100,000 and less than $200,000. The percentage for 
amount paid to contractors, 3.10, in groups having net sales of 
$400,000 and over, is much larger than in any of the other groups. 
Under indirect labor, the groups having net sales of $400,000 and 
over have the lowest percentage for salaries of officials, but the largest 
percentage for wages. 
The percentage of total factory expense is larger for the groups 
with the smallest net sales than for the other groups. 
Under administrative expense, the percentage for the salaries of 
officials decreased from the groups of establishments with the smallest 
sales to the groups with the largest sales. The percentages for total 
administrative expense was 2.25 in the groups having the largest 
sales, as against 3.05 in groups $200,000 and less than $400,000, 3.33 
in the groups having less than $100,000 net sales, and 3.60 in the 
groups $100,000 Ain than $200,000. } 
The highest percentage for total selling expense, 9.70, is in the 
largest i roup; the lowest, 6.81, in groups $200,000 and less than 
$400,000. Tho principal item of difference is in regard to salaries, 
commissions, and expenses of salesmen, the percentage for which is 
5.42 in the largest a groups, and 3.11 in groups $200,000 and less 
than $400,000. 
Table 25, which follows, is similar to the last one except that per 
centages are given for each group separately. 
SC