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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.

2013 Cost of Sales-Labor:

Cost of Goods Sold
% of COGS
Accommodation-Food Services-Drinking Places 0.44%
Accommodation 3.08%
Food Services-Drinking Places 1.48%
Administrative-Support-Waste Management-Remediation 2.43%
Administrative-Support Services 2.85%
Waste Management-Remediation Services 2.84%
Agriculture-Forestry-Hunting-Fishing 2.39%
Agri-Forestry Support Activities 2.72%
Animal Production 7.49%
Fishing-Hunting-Trapping 1.22%
Forestry-Logging 1.35%
Arts-Entertainment-Recreation 0.16%
Museums and Similar 0.61%
Performing Arts-Spectator Sports 0.58%
Construction 7.09%
Construction of Buildings 8.80%
Heavy and Civil Engineering Construction 9.72%
Specialty Trade Contractors 6.36%
Educational Services 2.87%
Finance-Insurance 0.21%
Credit Intermediation 1.12%
Insurance Agents-Brokers-Related 0.22%
Securities-Commodities 0.11%
Health Care-Social Assistance 1.23%
Ambulatory Health Care Services 0.67%
Hospitals 0.10%
Social Assistance 1.61%
Information 1.38%
Broadcasting 1.26%
Data Processing -Internet Publishing 1.69%
Motion Picture-Sound Recording 1.31%
Publishing 1.20%
Manufacturing 4.26%
Apparel 0.82%
Chemicals 0.81%
Computer-Electronics 3.29%
Electrical Equipment 1.10%
Fabricated Metals 8.35%
Food 0.58%
Furniture 9.95%
Machinery 4.74%
Miscellaneous Manufacturing 3.51%
Nonmetallic Mineral Products 2.38%
Petroleum-Coal Products 2.20%
Plastics_Rubber-Clay-Refractory-Glass 1.46%
Primary Metals 1.72%
Printing 4.36%
Textile-Textile Product Mills 1.41%
Transportation Equipment 5.87%
Wood 5.68%
Mining 2.22%
Mining Support Activities 1.58%
Oil-Gas Extraction 2.27%
Other Mining 4.67%
Other Services 3.29%
Auto Repair-Maintenance 2.57%
Miscellaneous Repairs 4.54%
Personal-Laundry Services 4.83%
Real Estate-Rental-Leasing 0.40%
Real Estate 0.29%
Rental-Leasing Services 2.59%
Retail 0.98%
Building Materials 1.95%
Clothing-Accessories 0.45%
Electronic-Appliance Stores 1.59%
Food-Beverage Stores 0.72%
Furniture-Furnishings 3.52%
Gas Stations 0.21%
General Merchandise Stores 0.45%
Health-Personal Care Stores 0.72%
Misc. Store Retailers 1.22%
Motor Vehicles -Parts 1.04%
Non-Store Retailers 1.22%
Sporting Goods-Hobby-Books-Music 0.87%
Transportation-Warehousing 1.22%
Air-Rail Transport 0.69%
Couriers-Messengers 0.55%
Other Transit and Ground Transport 0.62%
Scenic-Sightseeing Transport 2.84%
Transport Support Activities 2.17%
Truck Transportation 1.24%
Warehousing-Storage 9.07%
Utilities 0.25%
Wholesale Trade 0.97%
Wholesale Durable 1.03%
Wholesale Electronic markets 0.79%
Wholesale Nondurable 0.96%

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

 

 

 

 

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