class="r" align="right">$8.34

$5.47    Labor 5.85 1.84    Overhead 1.87 2.01      Total manufacturing cost 16.06 9.32    Difference ... 6.74    Foreign valuation³ ... 9.73    Ad valorem duty necessary to equalize on basis of—   Per cent      Foreign valuation ... 69 (b) Cost (transportation on English hats to New York included):   Per dozen    Total manufacturing cost 16.06 $9.32    Transportation to New York—Inland freight, ocean freight, marine insurance, consular fee ... 1.35    Cost, including transportation to New York for English hats 16.06 10.67    Difference ... 5.39    Foreign valuation³ ... 9.73    Ad valorem duty necessary to equalize on basis of—   Per cent      Foreign valuation ... 55

¹ Average costs of eight domestic hats selling to jobbers at $16.74 to $22.50.
² Average costs of eight English hats whose landed costs duty paid ranged from $15.64 to $18.60.
³ Average of selling prices reported by foreign manufacturers.