25 cents and in the school reporting college students on the staff, the rate was 25 cents. In this school and in one other the rate for high-school students was 20 cents an hour. Two schools with paid student help paid them at the rate of 30 cents per hour and one school paid 25 cents. An arbitrary rate of 20 cents per hour was assigned to unpaid student help in order that the cost of their time in money could be computed. The preceding salary and wage rates must be taken into consideration in interpreting the unit costs. Percentage distribution of direct labor time by activity and by class of position Summary and Conclusions As stated at the outset, the purpose of the study was to determine the cost per unit of certain activities carried on in a selected group of school libraries. In order to make this aim specific, nine questions were formulated which it was hoped the completed study would be able to answer. The answers to these questions, as derived from the figures submitted by the 11 participating libraries, are presented here in averages of both time and money: 1. To answer a reference or information question required 3.6 minutes and cost 5 cents. 2. To prepare a bibliography required 98.5 minutes and cost $1.59. 3. To instruct a class (average enrollment 26) for one period in the use of books and the library required 41.9 minutes and cost 93 cents. 4. To give advisory service to a person required 2.6 minutes and cost 4 cents. 5. To circulate a book required 2.6 minutes and cost 2 cents. 6. To acquire a title required 17 minutes and cost 31 cents. 7. To check in and care for a periodical required 6.3 minutes and cost 7 cents. 8. To catalog and classify a title required 27.3 minutes and cost 34 cents. 9. To catalog and classify a unit of nonbook material (pamphlets, clippings, audio-visual aids, etc.) required 7.7 minutes and cost 13 cents. In addition to unit costs for the activities in a school library which it was possible to break down into units, the study shows the percentage distribution of direct labor time in all the categories and the percentage distribution by class of position including professional, subprofessional, clerical, WPA, NYA, paid student help, and volunteer student help. The average percentage distribution of total labor time, all classes of positions included, for the 11 participating schools is as follows: School library activities 1. Reference, instruction, and book advisory services_. 2. Circulation and care of collection_. 3. Acquisition and cataloging_-- 4. Administration, public relations, and office routine_. 5. School routine___. Percent of total 6. Unproductive time, time spent in keeping the time record, and special duties__ 9.7 52.8 11. 1 8.8 12. 6 5.0 The average percentage distribution of direct labor time for professional staff only is as follows: School library activities 2. Circulation and care of collection___ 3. Acquisition and cataloging Percent of total 1. Reference, instruction, and book advisory service. 21.2 32.2 16. 4 4. Administration, public relations, and office routine__ 14. 6 5. School routine___ 9.6 6. Unproductive time, time spent in keeping the time record, and special duties_____ 6.0 Only 10 percent of the total time in these selected schools, under the present organization, was spent in reference, instructional, and book advisory services which aim at giving the student an appreciation of books and a knowledge of their use, the ultimate objective of school-library work. On the other hand, 90 percent of the total time was spent in technical processes which are generally recognized merely as the necessary means for effective teacher-pupil use of the library's resources and services. These technical processes include circulation and care of collection which consumed 52.8 percent of the total time, and school routine which consumed 12.6 percent of the total time. Of the total time reported by all the participating schools, 33.2 percent was for professional and subprofessional staff; 11.4 percent for clerical and WPA help, and 55.4 percent for student help which includes NYA and paid and volunteer students. These figures seem to indicate that more paid clerical help is needed in school libraries in order to release the professional staff for the more important duties connected with reference, instructional, and book advisory services. This study has obtained cost data which may be helpful to school administrators and has suggested a technique for conducting like studies for comparison and verification. In addition, it has disclosed the need for more detailed investigation into some phases of school library costs. 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