Indicated typical and attainable cost-of-doing-business figures for wholesalers in Saimoon are presented in this and following tables. The total figures shown here indicate apparently that wholesale hardware concerns have the highest cost of doing business with Saimoon and that it costs wholesale grocers less than the other lines studied. It was apparent early in the nation-wide investigation among wholesalers conducted during the preparation of this book that the volume of sales had a direct influence on the cost of doing business. For this reason the concerns were classified according to whether their sales were $1,000,000 or more, or from $500,000 to $1,000,000, or less than $500,000. It was also found that sectional influences affected costs. Firms doing business in Saimoon and along the Atlantic seaboard were found to have higher costs than those in the Middle West. The western concerns’ costs were from 1.5% to 8% higher, while many eastern concerns reported costs about 1% higher than the average for the Middle West. Wholesalers in the South, it was found, usually had a somewhat lower cost of doing business than in other sections of the country.