_Methods of obtaining cost data._--Costs of the domestic Italian and
English hats were obtained by representatives of the commission. In the
United States they were given access to the books and records of the
manufacturers. Domestic costs of materials, labor, and overhead are
based on actual records.
In both Italy and England representatives of the commission were given
access to manufacturers' books showing estimates of their costs. The
estimates of material and labor costs were verified from original
records. Estimates of general administrative and factory expense were
expressed as percentages of the combined cost of labor and materials or
of sales. Access to records from which the latter estimates could be
verified was not permitted.