Each state comparative cost is compared to the countrywide average comparative cost to produce an index. This exhibit provides the results for all states and also separates the rankings into three groups; lower, average and higher cost. The term "comparative cost" refers to an average cost based upon a uniform payroll distribution among the various states. These costs are useful as a means of comparison rather than as absolute figures. Because the uniform payroll distribution upon which the average comparative cost has been determined cannot be expected to apply in any given state, a state's average comparative cost as determined for this report is likely to vary from its actual average insurance cost.

Source: Workers' Compensation State Rankings - Manufacturing Industry Rates and Statutory Benefit Provisions 2005 Edition Prepared by Actuarial & Technical Solutions, Incorporated of Ronkonkoma, New York.