Productive  labor.
Overhead,  warefaoose,
and  shipping.
Manufacturer.
1916

1918

Per
cent
in-
crease.
1916

1918

Per
cent
in-
crease.
1916

1918

Per
cent

in-
crease.
1

6-foot

$35.10
47.67
54.67

53.74
51.52

59.81

$67.32

93.71

101.42

85.42
79.49

117.57

91.79
96.58
85.51

58.95
54.29

96.57

$10.70
8.62
9.67

10.38
12.20

8.72

$13. 13
11.52
12.63

11.42
15.83

10.71

22.71
33.64
30.61

10.02
29.75

22.82

$9.87
12.70
25.32

18.76
19.85

16.19

$16.71
18.99
31.04

24.46
24.91

23.87

69130

2

49.53

3

. . ...do.... ...
22.50

4

7-foot

.....do.......
30.38
25.49

5

6

8-lbot

47.44

Avera^G. ..........
80.14

24.80

36.31

Size  of
implement.
Total  mannfactoring
cost.
Selling,  general  and
administrative.
Cost  of  imptements
sold.
Manufacturer.
1916

1918

Per
cent
in-
crease.
1916

1918

Per
cent
in-
crease.
1916

1918

Per
cent

in.
crease.
1

6-foot

$55.67
68.99
89.66

82.88
83.57

84.72

$97. 16
124.22
145.09

121.30
120.23

152. 15

74.53
80.06
61.82

46.36
43.87

79.59

$21.04
18.82
19.27

20.33
31.69

47.17

$22.61
27.01
19.15

26.55
41.42

50.58

7.46

43.52

1.62

30.60
30.70

7.23

$76. 71

87.81

108.93

103.21
115.26

131.89

$119.77
151.23
164.24

147.85
161.65

202.73

56.13

2

3

72.22
50.78

4

7-foot

....  .do. ......
43.25

5

4a  25

6

8-foot

53.72

Average.
•

63.30

18.32

1
1

••.....'.....•••

51.88

1

1  Decrease.
The  average  increases  in  the  different  items  of  cost  for  grain
binders  ranged  from  18.32  per  cent  for  selling  expense  to  80.14  per
cent  for  material  cost.  The  average  increase  in  cost  of  implement
sold  was  51.88  per  cent.
