The problem with which this study is concerned is the separation of rehabilitation from production costs in vocational rehabilitation workshops. Within workshops there are those functions and tasks—testing, counseling, and the administration thereof—which clearly are rehabilitative. The costs of these activities, therefore, are solely rehabilitation costs. In the production area of workshop operations, however, where production and rehabilitation efforts are intertwined, two kinds of costs are incurred simultaneously: (l) rehabilitation or training costs and (2) production costs. As yet, no generally accepted procedures exist for separating these joint costs.