This booklet explains what it costs to produce a one-page, 185-word business letter on a personal computer, based on data from the Dartnell Corporation’s Institute of Business Research. The total cost of postage, supplies, overhead, secretary’s and executive’s time, etc., is $17.96 per letter, which is in sharp contrast to the relatively minimal cost of 5¢ for a sheet of Crane’s top-quality 100% cotton paper. The booklet, an abbreviated fold-out in the form of a miniature business letter and envelope and point-of-purchase display, was distributed at quick printers and stationery stores, to the public and to designers.