7¢
Publisher's Income

After-tax income from which the publisher pays for new product development, author advances, market research and dividends to stockholders.

32.1¢
Publisher's Paper, Prinitng, Editorial Costs

All manufacturing costs from editing to paper costs to distribution, as well as storage, record keeping, billing, publisher's offices, employee's salaries and benefits.

11.6¢
Author Income

Author's royalty payment from which author pays research and writing expenses.

9.9¢
Publisher's General & Administrative

15.3¢
Publisher's Marketing Costs

Marketing, advertising, promotion, publisher's field staff, professors' free copies.

7¢
College Store Personnel

Store employee's salaries and benefits to handle ordering, receiving, pricing, shelving, cashiers, customer service, refund desk and sending extra textbooks back to the publisher.

7¢
Freight Expense

The cost of getting books from the publisher's warehouse or bindery to the college store. Part of cost of goods sold paid to freight company.

7¢
College Store Operations

Insurance, utilities, building and equipment rent and maintenance, accounting and data processing charges and other overhead paid by college stores.

7¢
College Store Income

Note: The amount of federal, state and/or local tax, and therefore the amount and use of any after-tax profit, is determined by the store's ownership, and usually depends on whether the college store is owned by an institution of higher education, a contract management company, a cooperative, a foundation, or by private individuals