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Cost of Labor: Cost of Goods Sold

Industry sectors display the labor portion of Cost of Goods Sold. This line item excludes officer's compensation, wages-salary, contracts and commissions, as well as overhead costs which are found in the Sales General & Administrative line item. COS-L:COGS data can be found at a more detailed industry level in the Sole Proprietorship Profit and Loss statements.

2010 Cost of Sales-Labor:

Cost of Goods Sold
% of COGS
Accommodation-Food Services-Drinking Places 10.80%
Accommodation 30.27%
Food Services-Drinking Places 10.63%
Administrative-Support-Waste Management-Remediation 23.10%
Administrative-Support Services 24.52%
Waste Management-Remediation Services 5.41%
Agriculture-Forestry-Hunting-Fishing 6.09%
Agri-Forestry Support Activities 4.06%
Animal Production 15.57%
Fishing-Hunting-Trapping 15.08%
Forestry-Logging 6.05%
Arts-Entertainment-Recreation 8.40%
Amusement-Gambling-Recreation 8.93%
Performing Arts-Spectator Sports 7.97%
Construction 18.80%
Construction of Buildings 16.84%
Heavy and Civil Engineering Construction 8.62%
Specialty Trade Contractors 20.25%
Educational Services 20.40%
Finance-Insurance 0.60%
Credit Intermediation 0.03%
Insurance Agents-Brokers-Related 6.52%
Securities-Commodities 0.18%
Health Care-Social Assistance 16.23%
Ambulatory Health Care Services 15.13%
Hospitals 99.92%
Nursing- Residential Care 22.37%
Social Assistance 22.38%
Information 3.26%
Broadcasting 3.85%
Data Processing -Internet Publishing 1.72%
Motion Picture-Sound Recording 2.09%
Publishing 4.99%
Manufacturing 9.16%
Apparel 16.12%
Chemicals 2.45%
Computer-Electronics 9.23%
Electrical Equipment 1.76%
Fabricated Metals 14.46%
Food 3.90%
Furniture 2.94%
Machinery 15.44%
Miscellaneous Manufacturing 14.67%
Nonmetallic Mineral Products 14.88%
Petroleum-Coal Products 0.18%
Plastics_Rubber-Clay-Refractory-Glass 3.30%
Printing 3.85%
Textile-Textile Product Mills 1.86%
Transportation Equipment 8.77%
Wood 12.06%
Mining 22.06%
Mining Support Activities 16.83%
Oil-Gas Extraction 24.29%
Other Mining 10.51%
Other Services 9.99%
Auto Repair-Maintenance 8.43%
Miscellaneous Repairs 6.66%
Personal-Laundry Services 17.61%
Professional-Scientific-Technical-Services 9.01%
Architectural-Engineering-Technical Services 14.36%
Computer Systems Design 23.37%
Legal Services 3.95%
Other Accounting Services 11.70%
Other Professional-Scientific-TechnicalServices 7.28%
Specialized Design Services 8.13%
Real Estate-Rental-Leasing 7.09%
Real Estate 6.08%
Rental-Leasing Services 12.14%
Retail 1.51%
Building Materials 6.70%
Clothing-Accessories 1.08%
Electronic-Appliance Stores 6.23%
Food-Beverage Stores 1.12%
Furniture-Furnishings 4.89%
Gas Stations 0.38%
General Merchandise Stores 0.89%
Health-Personal Care Stores 1.50%
Misc. Store Retailers 1.63%
Motor Vehicles -Parts 1.33%
Non-Store Retailers 1.44%
Sporting Goods-Hobby-Books-Music 0.25%
Transportation-Warehousing 14.83%
Air-Rail Transport 1.17%
Couriers-Messengers 2.20%
Other Transit and Ground Transport 83.79%
Scenic-Sightseeing Transport 64.55%
Transport Support Activities 6.10%
Truck Transportation 15.88%
Warehousing-Storage 18.61%
Water Transport 8.93%
Wholesale Trade 0.87%
Wholesale Durable 1.60%
Wholesale Electronic markets 0.55%
Wholesale Nondurable 0.33%

More complete sole proprietorship labor costs can be accessed from the Sole Proprietorship Labor Costs as a % of Revenue table.

 

 

 

 

 

 

2012 Industry Financials

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