Release: NBER Macrohistory Database
The Data Represent Total Cost Divided By Index Of Manufacturing (Bureau Of Census 1,175). Total Cost Equals The Sales Minus Profits. Source: Federal Trade, And Securities And Exchange Commissions: Quarterly Financial Report For Manufacturing Corporations; Federal Reserve Board:"Industrial Production: 1957-1959 Base;" And Federal Reserve Bulletin (Monthly Issues).
This NBER data series q09103 appears on the NBER website in Chapter 9 at http://www.nber.org/databases/macrohistory/contents/chapter09.html.
NBER Indicator: q09103
National Bureau of Economic Research, Total Cost Per Unit of Output, Manufacturing for United States [Q09103USQ350SNBR], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/Q09103USQ350SNBR, September 30, 2016.