133,663,000 × 12 : 5,831,550,000
i.e. 1 : 3.6357

The total cost for buildings chargeable to parcels is therefore £152,428, and the total cost for buildings chargeable to other packets is £554,186.

The latter sum is assigned between the respective classes of packets in proportion to the gross weight of each class ([Table N]) as follows:—

Cost for
Buildings.
Ordinary Letter Packets—£
  (a) Not exceeding 1 oz.141,066
  (b) Over 1 oz., not exceeding 4 oz.87,536
  (c) Over 4 oz.113,356
Postcards17,220
Halfpenny Packets79,150
Newspaper Packets115,858
Total£554,186

This division gives an advantage to the light packets as compared with the heavier packets sent by Letter Post; but, as between parcels and other packets, an advantage is given to parcels (cf. supra, [Table E]).

TABLE P
STORES AND MISCELLANEOUS EXPENDITURE.

Total cost, £811,767.

As between parcels and other packets respectively, this amount is assigned on the unit basis, reckoning one parcel equivalent to twelve other packets ([Table D]).

As between the various classes of packets other than parcels, the amount is assigned on the basis of simple numbers.