Another house, which does an exclusive mail-order business, keeps accurate records of the sales resulting from circular letters, charging the cost of the letters, including postage, to those sales. Records are also kept of the sales of each correspondent. When an order is received, the correspondence record is examined and, if the order is in response to a dictated letter, the correspondent receives credit. Each correspondent is required to keep a record of the number of dictated and form letters that he uses, the cost of which is charged against his sales. At the end of the month results are tabulated showing the percentage of orders secured from circular letters and from dictated letters; the amount of business from each letter of each correspondent; and the percentage of cost to the cost of goods sold. These and many other statistics can be tabulated, and for each a special form is needed. The classes of information to be presented in statistical form depend on the business. When it has been determined what information will be of greatest value, forms should be prepared which will make it possible to tabulate the desired facts with the least labor. ADMINISTRATIVE COSTS Commercial costs which are not chargeable to sales are classed as administrative, and may be divided into _executive_, _accounting_, _office expense_, _credits_, and _collections_. In a strictly trading business, _purchasing_ is an added division, while in a manufacturing enterprise it is usual to consider this a manufacturing expense. _Executive_ expense is made up of the salaries of the general manager and comptroller, salaries of clerks and stenographers, and a proper portion of miscellaneous expense. In a manufacturing business, a part of the executive salaries is charged to manufacturing. _Accounting_ expense includes the salaries of chief accountant and cashier, clerks and stenographers, blank books and supplies, and miscellaneous expense. _Office_ expense is charged with the salary of the chief stenographer, and the expense of mailing and filing, including salaries of clerks. _Credits_ and _collection_ expense include the salaries of the credit man and his clerks, the cost of mercantile agency service and reports, and the cost of collections, including postage. _Purchasing_ expense, which, as stated, sometimes is a commercial expense, includes the salaries of purchasing agent, receiving clerk, stores clerk and their assistants, and the entire expense of the storeroom. In a strictly trading business, such items as power, heat and light, insurance and taxes--usually a manufacturing expense--become administrative expense. These, and all similar items, are grouped under the head of _miscellaneous_, to be distributed over all divisions of commercial costs.