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10. How many yards of calico, at 13 cts. per yard, can be bought for $73.371⁄2 ?

11. How many doz. of eggs, at 94 cts. per doz., can be bought for $94.185?

12. At 183 cts. per doz., how many skeins of sewing silk car. be bought for $67.50?

13. A man paid $72.25 for 20.5 yards of cloth: how much did he pay per yard?

14. A man paid $76.50 for 51 sheep: what was the price per head?

15. A man paid $150 for 24 pair of boots: how much was that a pair?

16. If you give $56.25 for 284 bbls. of flour, how much do you pay per barrel?

17. If a man gives $316.375 for 87 yards of cloth, what is that per yard?

18. A grocer sold 965 lbs. of sugar for $81.25: what did he get a pound?

19. The fare from Albany to Buffalo, a distance of 326 miles, is $13.20: how much is it per mile?

20. The fare from Boston to Albany, a distance of 203 miles, is $5.50: how much is it per mile?

21. If a clerk's salary is $650 per annum, how much does he receive per day?

22. If a man spends $563.38 a year, how much are his average expenses per day?

23. At 87 cts. per bushel, how many bushels of wheat can you buy for $1500?

24. How many tons of coal, at $6.625 per ton, can you buy for $752.36?

25. If a man's income is $100 per week, how much is it per

hour?

26. At $14.50 per acre, how many acres of land can you buy

for $3560?

for

- 27. At $154 apiece, how many cows can you buy for $7750? 28. At $375.75 apiece, how many carriages can be bought $56362.50?

COUNTING ROOM EXERCISES.

Ex. 1. What cost 320 yards of satinet, at $1.122 per yard? Analysis. If the price were $1 per yard, the cloth would evidently cost as many dollars as there are yards. But $1.12 is equal to 1 and dollars; hence, the cloth will cost more dollars than there are yards; consequently, if we add to the number of yards of itself, it will give the cost. Now of 320=40, and 320+40=360. Ans. $360.

PROOF.-$1.121×320=$360, the same as before. Hence,

382. When the price of 1 article, 1 pound, &c., is $1.12 $1.25; $1.372; &c., to find the cost of any number of articles.

To the given number of articles, add 1, 4, 3, &c., of itself, as the case may be, and the sum will be the cost required.

OBS. When the price of 1 article, &c., is $2.121, $2.25, $3.371, &c., the operation may be contracted by multiplying the given number of articles by 21, 21, 31, &c., as the case may be.

per

bushel?

2. What cost 640 bushels of wheat, at $1.25
3. What cost 372 pair of shoes, at $1.371⁄2 a pair?
4. What cost 480 bbls. of cider, at $1.624 a barrel?
5. What cost 520 yards of silk, at $1.50 per yard?
6. What cost 720 drums of figs, at $1.87 per drum?
apiece, what will 480 sheep cost?
apiece, what will 364 vests cost?

7. At $2.12

8. At $2.37

9. At $3.25

10. At $4.62

11. At $5.12

per yard, what cost 744 yards of cloth?
apiece, what cost 960 hats?

a pair, what cost 278 pair of boots?

12. At $7.37 per lb., what will 365 lbs. of opium cost?

13. A collier sold 856 tons of coal, at $6.87 per ton: how much did it amount to?

14. At 19.62 per acre, what will 537 acres of land cost? 15. What cost 72 lbs. of flax, at $8.25 per hundred ?

Analysis.-72 pounds are 7 of 100 pounds; therefore 72 pounds will cost of $8.25; and of $8.25=

8.25X72
100

Operation. $8.25

72

1650

5775

We multiply the price of 100 lbs. ($8.25) by 72, the given number of pounds, and the product $594.00, is the cost of 72 lbs. at $8.25 per pound. But the price is $8.25 per hundred; consequently the product $594.00 is 100 times too large, and must therefore be divided by 100, to give the true answer. But to divide by 100, we simply remove the decimal point two places towards the left. (Art. 331.)

$5.9400 Ans.

16. What cost 367 bricks, at $4.45 per 1000?

Operation.

4.45

367

$1.63315 Ans.

Reasoning as before, 367 bricks will cost 37 of $4.45. We multiply the price of 1000 bricks by the given number of bricks, and divide the product by 1000. (Art. 331.) Hence,

383. To find the cost of articles sold by the 100, or 1000.

Multiply the given price by the given number of articles; then if the price is for 100, divide the product by 100; but if the price is for 1000, divide it by 1000. (Art. 331.)

17. A farmer sold 563 lbs. of hay, at $1.123 per hundred: how much did it come to?

18. What cost 1640 lbs. of beef, at $6.373 per hundred ?

19. What cost 2719 lbs. of fish, at $4.20 per hundred ?

20. What is the freight on 3568 lbs. from New York to Buffalo, at $1.67 per hundred?

21. What cost 6521 lbs. of cheese, at 73 cts. per hundred? 22. What cost 15214 lbs. of butter, at 123 cts. per hundred? 23. At $6.25 per 1000, what cost 865 feet of spruce boards? 24. At $19.45 per 1000, what cost 2680 feet of pine boards? 25. At $67.33 per 1000, what cost 6500 feet of mahogany? 26. When ginger is $16.53 per cwt., what is it per pound? Analysis. Since 100 lbs. cost $16.53, 1 lb. will cost $16.53. places to the left. (Art. 331.)

of

But to divide by 100, we remove the decimal point two
Ans. $0 1653.

QUEST.-383. How do you find the cost of articles sold, by the 100, or 1000 ?

27. When pine boards are $21.63 per 1000, what are they per foot?

Solution.-Reasoning as before, 1 foot will cost

of $21.63.

Now to divide by 1000, we remove the decimal point three places to the left. (Art. 331.) Ans. $.02163. Hence,

384. When the cost of 100, or 1000 articles, pounds, &c., is given, the price of one is found by simply removing the decimal point in the given cost or dividend, as many places to the left as there are ciphers in the divisor. (Art. 331.)

28. Bought 1000 bricks for $7.20: what is that apiece?

29. If 1000 feet of hemlock boards cost $6.40, what will one foot cost?

30. Bought 42 cwt. of tobacco for $565.82: what is that per cwt.; and what per pound?

31. Bought 75 cwt. of butter for $966.38: what is that per cwt.; and what per pound?

BILLS, ACCOUNTS, &C.

385. A Bill, in mercantile operations, is a paper containing a written statement of the items, and the price or amount of goods sold.

32. What is the cost of the several articles, and what the amount, of the following bill?

NEW YORK, May 21st, 1847.

G. B. Grannis, Esq.,

Bought of Mark H. Newman & Co.,

75 Thomson's Mental Arithmetic, at

$.12

50
36 Porter's Rhetorical Reader,
25 Willson's School History,
30 M'Elligott's Young Analyzer,
75 Thomson's Day's Algebra,
50"

Legendre's Geometry,

Received Payment,

Practical Arithmetic,

66

.314

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.62

66

.46

66

.31

66

.50

.47

Mark H. Newman & Co.

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What is the amount of cash requisite to balance the account?

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