It would be obviously difficult to determine what salaries should reasonably be allowed, but, in view of such a showing, it might be argued with force that, as has been done in other investigations when data unsatisfactory for a fair comparison have been secured, such data on both sides should be excluded from the final calculation. To illustrate, the commission in the present investigation has eliminated the item of interest here and in Italy, since adequate data for the Italian industry were unobtainable. If this principle were followed in the matter of overhead, a conclusion might reasonably be based on the comparison of material and labor costs here and in Italy plus transportation from Italy to our principal market or markets. To illustrate the possibility, already mentioned, of diverse conclusions from the commission's record, the difference between the material and labor costs here and in Italy, with transportation included, is shown in the following table: ------------------------------------------------+--------+-------- |Domestic|Italian ------------------------------------------------+--------+-------- Material costs | $6.44 | $4.35 Labor | 4.60 | .87 +--------+-------- Total | 11.04 | 5.22 +--------+-------- Difference | $5.82 Transportation to New York | 1.10 +----------------- Final difference | 4.72 +================= Foreign selling value | 6.42 +================= | _Per cent_ Ad valorem duty required to equalize | on basis of foreign selling value | 74 Present duty | 60 ------------------------------------------------+-----------------