$100.00 -- ------ $3.600.00 He studied the various items carefully, stroking his beard, half in anger, half in unavoidable amusement.

Perhaps there was a tender feeling too, as he remembered that doctor's bill--the first he ever paid, with the other, when she had scarlet fever; and saw the exact price of the high chair which had served all three of the children, but of which she magnanimously shouldered the whole expense.
The clothing total was so large that it made him whistle--he knew he had never spent $1,130.00 on one girl's clothes.

But the items explained it.
Materials, three years at an average of $10 a year...

$30.00 Five years averaging $20 each year...

$100.00 Five years averaging $30 each year...