This appendix contains two sets of sample calculations. The first example treats an industry segment, phenolic resins, according to the methodology used by Arthur D. Little, Inc., for the industries for which other contractors did not provide basic data. The second example treats an industry, leather tanning, for which, the basic data were provided by another contractor. The two methods differed somewhat -- particularly in the definition of model plant subcategories and in the way the subcategories are aggregated.