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 total cost of materials and skilled labour combined, or of the cost of skilled labour alone, generally the latter. The combined total gives the cost of the engines built to the particular order under consideration, which divided by the number of locomotives, gives the cost per engine.

Before the war the cost of an average mainline engine and tender, when say ten were constructed together, would vary roughly from about £2,500 to £3,700 at the works, according to the size of the engine, and the fluctuating prices of materials. Post-war conditions have caused these costs to be from 3½ to 4 times the above amounts.

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