asked the Secretary of State for War why a detailed analysis of costs of producing bread in Army bakeries is no longer available as it was before the war.

The limited staff available for costings work is fully employed on works services.

Is my right hon. Friend aware that the study of such costs is an essential part of the check upon efficiency, and is he further aware that when these figures were published before the war they reflected considerable credit on his Department?

I agree with my hon. Friend about the need for undertaking this task, but the staff is over-strained with other activities and cannot undertake additional work at the present moment.