The difference in cost of manufacturing in France and the United States is found to be very close to the difference between England and the United States. On the other hand, the difference in the cost of the manufacture in the United States and Germany is somewhat less.

Further, it should be pointed out that the statement that the difference in the cost of manufacturing cloth is 100 per cent or more does not mean 100 per cent of the market value of the cloth. It merely means that, given the same yarn, the cost of weaving and finishing in this country is generally somewhat more than double that in England. It is impossible to express this difference in relation to the total value of the product, since the material going into two different articles have the same conversion cost may vary widely in value; while, on the other hand, the material for the production of exactly the same article may vary widely in value at two different periods and the conversion cost remain exactly the same. ...

Ready-made clothing [page 18]. The investigation into the ready-made clothing industry shows that the cloth is the largest element in the clothing produced and is equal to one-third of the net wholesale selling price. It varies with the grades of clothing produced, being highest relatively in the cheaper garments. The cost of linings is about 5 per cent of the net wholesale selling price. The total cost of cloth and woolen materials, taken as a whole, is equal to about 40 per cent of this price.

In considering the importance of cloth cost to the wearer of clothing, it is necessary to bear in mind the margin between wholesale and retail price. The retail price is usually 50 per cent or more above the net wholesale price. On this basis about 25 per cent of the price paid to the retailer goes to the manufacturer of cloth.

Taking the industry as a whole, the cost of material, labor, and all other expense undergone in converting material into finished garments is 80 per cent of the net wholesale selling price of the finished product. Out of this 20 per cent margin between the total manufacturing cost and the manufacturer's net selling price comes selling expense, such general expense as cannot be charged directly to manufacturing or selling, and profit. These figures apply particularly to men's clothing, where garments are more standardized and represent costs more easy to determine.

In women's garments the cloth is also the largest single item. In skirts it is equal to 40 per cent of the net wholesale selling price; on most cloaks equal to between 30 and 35 per cent.; on cheap suits it is over 25 per cent.; and on more expensive varieties it falls below 20 per cent. To the manufacturer, therefore, cloth is not so important an element of cost in women's clothing as in men's. On the other hand, the labor and manufacturing expense are more important in women's clothing. The margin remaining to the manufacturer of women's garments, over and above the cost of materials and expense of converting them into wearing apparel, is somewhat less than in the men's clothing industry, but selling expenses are considerably lower for these establishments. . . .

Wages and efficiency [page 22]. The investigation as to wages and efficiency covering 35,029 persons and 164 separate occupations shows that the earnings of weavers based upon actual yardage and piece rates per yard, range from $6 to $18 per week, with an average for worsted weavers of $12.36 for males and $9.54 for females, and for woolen weavers an average of $10.63 for males and $10.54 for females. The weekly earnings are based on a week of 55.6 hours, the same as the average hours for the industry in Great Britain.

Of the total 7990 scouring, carding, combing, drawing, and spinning machines and 12,337 weaving looms investigated, 78 per cent of all the machines excepting looms . . . are of foreign manufacture and 22 per cent of American make. It is asserted by manufacturers that American-made machines for worsted spinning cannot produce the desired results. Seventy-seven and one-tenth per cent of the looms in use were made in the United States and 22.9 per cent in foreign countries.

Of the 35,029 employees, 36.5 per cent were born in the United States and 63.5 per cent in foreign countries. Thirty-five and one-tenth per cent of all employees were of the newer immigration from Italy, eastern and southern Europe. The supervisory class was made up principally of persons born in the United States, the British Isles, and Germany.

Eighty-three and three-tenths per cent of the total employees had no previous experience in the woolen or other manufacturing or mechanical industry before going to work in the woolen mills. Fifty and nine-tenths per cent of these came directly to the mill from the school or the home and 32.4 per cent had been employed in agricultural, transportation, trade, domestic service, and other non-manufacturing occupations. About one-sixth (16.6 per cent.) had been in the industry less than one year and 53.9 per cent less than five years.

Eighty per cent of loom production on worsteds and 70 per cent on woolens, with 20 per cent of loom stoppages on worsted and 30 per cent on woolens while weaving, are the manufacturers' desired standards of efficiency. The individual records kept by the Tariff Board of weavers operating 11,080 looms show that the weavers operating 4.1 per cent, of the worsted looms and 2 per cent of the woolen looms attained a productive efficiency of 90 per cent and over. On 24.7 per cent of worsted and 12.9 of woolen looms the efficiency was 80, but less than 90 per cent. On 30.9 per cent of worsted and 21.6 per cent of woolen looms the efficiency was 70 but less than 80 per cent. On 34.1 per cent of worsted and 45.4 per cent of woolen looms the efficiency was 50 but less than 70 per cent. On 6.2 per cent of worsted and 18 per cent of woolen looms the productive efficiency of the weavers fell below 50 per cent.

Seventy per cent of the weavers were born in the United States, Germany, and the British Isles, and 30 per cent in Italy, eastern and southeastern Europe. Two menders and burlers were employed for every four weavers and nine looms to correct the imperfections in the woven cloth. Two and eighteen one-hundredths per cent of the yardage produced was still imperfect after mending and was sold as seconds.

The productive efficiency per one man hour for machine operatives and machines in the scouring, carding, combing, drawing, and spinning departments, with 168 separate labor costs per pound, show wide differences in efficiency and cost, but indicate in general that the lowest labor costs per pound were in mills paying the highest wages.