11.   But she says high taxes and real estate costs have made New York a tough place to do business.

12.   But sharply rising drug costs have made it difficult for HMOs to maintain this benefit.

13.   Costs make a difference.

14.   Declining corn prices encourage feedlot operators to buy more young cattle to fatten for slaughter because lower feed costs make their operations more profitable, analysts said.

15.   During the last recession, corporations caught on to the huge dent that occupancy costs made in their budget and worked at getting those costs down.

16.   Falling borrowing costs make fixed-income securities less attractive than stocks.

17.   Falling borrowing costs make it easier for consumers to finance big-ticket purchases like automobiles.

18.   Even Sony is evaluating whether that hefty cost makes sense.

19.   Even without such margin calls, the transaction costs can make them very expensive insurance.

20.   Frey said that rising fuel costs had made the rate increase necessary.