31.   After the acquisition, Excel expects its per-minute costs to fall to half a cent.

32.   After the chemicals are removed, the clean-up costs fall to the owner.

33.   Clothing costs fell for the fourth month in a row, prices for used cars and trucks declined, while education and medical costs rose.

34.   Costs also fell as its Sparrows Point and Pennsylvania Steel units became more efficient and Bethlehem Structural Products eliminated production problems.

35.   Conseco, based in Carmel, Indiana, reported earnings more than doubled as premiums increased and costs fell.

36.   Credit losses are the lowest in years, banks are flush with capital and costs are falling as mergers open up opportunities to cut fat.

37.   Demand for computers has been robust and component costs are falling as parts made in Asia are cheaper to buy because of the stronger dollar.

38.   Development costs have fallen as the technology needed to extract the oil has advanced.

39.   Direct production costs fell in the first half, while its research and development, administration and indirect production costs, which include sales and distribution, rose.

40.   Direct production costs fell, while its development, administration and indirect production costs, which include sales and distribution, rose.