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2. If 1 pound of beef cost 13 cents, what will 914 pounds cost?

Ans. $118.82. 3. If 1 yard of calico cost 23 cents, what will 311 yards cost ?

4. When 44 cents are paid for 1 pound of tea, how much must be paid for 15 chests of tea, each containing 47 pounds ?

5. At 394 cents a pound, how much must be paid for 9 bales of wool, each containing 317 pounds ? Ans. $ 1126.93.

6. If the cost of building 1 mile of railroad be $ 41315 what will be that of 113 miles ?

Ans. $ 4668595.

117. The price of a unit of any quantity being a given aliquot part of a dollar, to find the cost of that quantity.

7. At 124 cents a yard, what will 208 yards of calico cost?

Ans. $ 26. ANALYSIS. Since, at $1 a yard, the cost would be as many dollars as there are yards, the cost at 124 cents, or of $1, will be one eighth as many dollars as there are yards, or as many dollars as 8 is contained times in 208; 208 ; 8 26. Therefore 208 yards cost $ 26. That is, we take such a part of the number denoting the quantity as the price is of 1 dollar.

8. What will be the cost of 362 pounds of feathers at 33} cents a pound?

Ans. $ 120.663. 9. At 50 cents a bushel, what will 7 loads of potatoes cost, each containing 30 bushels ?

Ans. $ 105. 10. At 64 cents a pound, how much must be paid for 1163 pounds of shingle nails ?

11. What will be the cost of 96 yards of broadcloth at $ 4.33 a yard ?

Ans. $ 416. ANALYSIS. Since, at $1 a yard, the cost would be as many dollars as there are yards, the cost at $ 4.33), or $ 45, will be 4} times as much : $ 4} X 96 $ 416.

12. If the cost of 1 pair of boots be $3.16, what will be the cost of 20 cases, each case containing 60 pairs ? 13. At $ 2.25 each, what will 150 hats cost ?

Ans. $ 337.50. 14. What will 98 dozen knives cost at $5.124 a dozen ?

Ans. $ 502.25.

15. If James Spooner spends uselessly every day for cigars 64 cents, how much does he thus spend in 360 days ?

16. At $ 2.20 a bushel, what will 15 car-loads of wheat, each containing 212 bushels, cost ?

Ans. $ 6996. 118. The price of any article sold by the 100, or 1000, with the quantity, being given, to find the cost of that quantity. 17. What will 732 fishes cost at $ 5 a hundred ?

Ans. $ 36.60. ANALYSIS. Since 100 fishes cost $5, 1 fish will cost tdo of $ 5, or $160; and if 1 fish cost $ 160, 732 fishes will cost 732 times as much : $ 5 x 732 $ 3660; $ 3660 100 $36.60. That is, we multiply the quantity and price together, and cut off two figures at the right (Art. 79).

18. How much must be paid for 950 apple-trees at 20 dollars a hundred ? 19. What will 7235 arithmetics cost at $ 45 a hundred ?

Ans. $ 3255.75. 20. What will it cost to excavate 19875 solid feet of earth, at the rate of 52 cents per hundred solid feet? Ans. $ 103.35.

21. What is the value of 1765 feet of timber at $3 a hun. dred ?

Ans. $ 52.95. 22. What is the value of 2355 cedar rails at $5.50 per hundred ? 23. What will 3100 bricks cost at $ 6 a thousand ?

Ans. $ 18.60. ANALYSIS. Since 1000 bricks cost $ 6, 1 brick will cost rogo of $ 6, or $ Togo; and, if 1 brick cost $ 100, 3100 will cost 3100 times as much: $ 6 x 3100 $ 18600; $ 18600 ; 1000 $ 18.60. That is, we multiply the quantity and price together, and cut off three figures at the right (Art. 79).

24. At $ 142.50 a thousand, what will 6150 chestnut posts cost?

Ans. $ 876.375. 25. How much must be paid for 15750 feet of boards at $30 a thousand ?

26. At $ 2.25 per thousand, how much must be paid for 3550 laths ?

Ans. $ 7.987. 27. I have bought of L. T. Robbins 363 feet of plank at

$ 2.50 per hundred ; 3150 pickets at $ 14 per thousand; and 350 feet of boards at $ 20 per thousand. What is the amount of the whole ?

Ans. $ 60.171. 28. What must be paid for 92350 railroad ties, at $ 135 per thousand ?

119. The price of any article sold by the ton of 2000 pounds, with the quantity, being given, to find the cost of that quantity. 29. At $8 a ton, what will 2550 pounds of coal cost ?

Ans. $ 10.20. ANALYSIS. Since 2000 pounds cost $ 8, 1000 pounds will cost one half of $ 8, or $4; and, if 1000 pounds cost $ 4, 1 pound will cost To'yo of $ 4, or $ 10*, and 2550 pounds will cost 2550 times as much: $ 4 X 2550 $ 10200; $ 10200 ; 1000 $ 10.20. That is, we multiply the number denoting the quantity and half the price together, and cut off three figures at the right (Art. 79).

30. How much must be paid for 3760 pounds of hay, when the price is $15 a ton ?

Ans. $ 28.20. 31. What is the value of 19 casks of plaster of Paris, each weighing 500 pounds, at $9 a ton ?

32. How much must be paid for transporting 5163 pounds of freight, at $ 3.50 per ton ?

33. At $ 46 a ton, what will 33550 pounds of railroad iron cost ?

Ans. $ 771.65. 34. G. Reed has bought 30 bags of superphosphate of lime, each bag containing 125 pounds, at $ 45 per ton; and 7500 pounds of Peruvian guano, at $ 53 per ton.

What is the cost of the whole ?

Ans. $ 283.125. 35. I have bought 6350 pounds of anthracite coal at $ 7.12} per ton, and 3560 pounds of Pictou coal at $ 7.25 per ton. What is the cost of the whole ?

Ans. $ 35.526 120. The price of any quantity, and the quantity, being given, to find the price of a unit of that quantity.

36. If 125 barrels of flour cost $ 875, what will 1 barrel cost ?

Ans. $ 7. ANALYSIS. Since 125 barrels cost $ 875, 1 barrel will cost

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as many dollars as 125 is contained times in 875; $875 ; 125 $7.

37. If 914 pounds of beef cost $118.82, what will 1 pound cost ?

Ans. $ 0.13. 38. If 96 yards of broadcloth can be bought for $ 400, for what can 1 yard be bought ?

Ans. $ 4.165. 39. If $ 510 are paid for 120 pairs of boots, what is the cost of 1 pair? What is the cost of 17 pairs ?

40. A merchant paid $ 270 for 300 casks of lime; what did he pay a cask? What did he pay for 33 casks?

Ans. $ 29.70. 41. When boards are $ 25 per thousand, what are they per foot? What

per
hundred ?

Ans. $ 2.50. 42. If 3 pieces of calico, each containing 30 yards, cost $19.80, what does 1 yard cost ?

Ans. $ 0.22. 43. When 10 firkins of butter, each containing 56 pounds, can be bought for $112, what is the price per pound ?

Ans. $ 0.20. 121. The price of any quantity, and the price of a unit of that quantity, being given, to find the quantity.

44. At $ 7 per barrel, how many barrels of flour can be purchased for $875?

Ans. 125 barrels. ANALYSIS. Since 1 barrel will cost $ 7, as many barrels can be purchased with $ 875 as 7 is contained times in 875; 875

125 ; therefore, there can be purchased 125 barrels. 45. At $3 a yard, how many yards of broadcloth can I purchase with $ 456 ?

Ans. 152 yards. 46. How many cords of wood, at $ 4.25 each, can be bought for $ 357 ?

47. At 33} cents a pound, how many pounds of feathers can be bought for $ 120.663 ?

Ans. 362 pounds. 48. At 50 cents a bushel, how many barrels of apples, each containing 3 bushels, can be purchased for $ 40.50 ?

Ans. 27 barrels. 49. Expended for hemp $ 11600, at $ 232 per ton. How many tons did I buy ?

Ans. 50 tons. 50. How many boxes of raisins, at $3.50 per box, can be bought for $756 ?

Ans. 216 boxes.

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BILLS.

122. A Bill is a paper, given by merchants, containing a statement of goods sold, and their prices.

An invoice is a bill of merchandise shipped or forwarded to a purchaser, or selling agent.

The date of a bill is the time of the transaction.

The bill is against the party owing, and in favor of the party who is to receive the amount due.

A bill is receipted, when the receiving of the amount due is acknowledged by the party in whose favor it is, as in bill 1. A clerk, or any other authorized person, may, in his stead, receipt for him, as in bill 2.

When the items of a bill have been rendered at different dates, the several times may be given at the left hand, as in bill 4.

When the bill is in the form of an account, containing items of debt and credit in its settlement, it is required to find the difference due, or balance, as in bill 4.

NOTE. — A due-bill is a written acknowledgment that a debt is due, and is often given in making settlements to remove cause of subsequent disputes as to a claim. A bill is sometimes settled or receipted by a due-bill, as in bill 4.

What is the cost of each article in, and the amount due of, each of the following bills ? (1.)

Boston, July 4, 1857. Mr. James Dow,

Bought of DENNIS SHARP, 17 yds. Flannel,

at $ 0.45 19 Shalloon,

.37 16 Blue Camlet,

.46 13 Silk Vesting,

.87 9 Cambric Muslin,

.63 25 “ Bombazine,

.56 17 Ticking,

.31 19 Striped Jean,

.16

-$ 61.33 Received payment,

DENNIS SHARP.

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