Market Basket Cheaper in '05

HTT staff report -- Home Textiles Today, 3/21/2005 12:00:00 AM

New York — —

New York — Whether a factor of deflation or a reaction to consumer sensitivity, spring prices on bedding and bath items fell back in this year's Market Basket survey.

Home Textiles Today's fourth annual report found that pricing dropped this year in most of the highest-priced and lowest-priced items in the survey.

In terms of top price point item in each market basket, tickets were reduced sharply at five of the nine stores visited by HTT:

• Sears, down 50 percent;

• Kohl's, down 42 percent;

• Linens 'n Things, down 29 percent;

• JCPenney, down 17 percent;

• Marshall's, down 14 percent.

The top price point Market Basket item remained the same at Bed Bath & Beyond ($249.99), Target ($149.99) and Kmart ($114.99).

Only Wal-Mart, famed as America's low-price leader, bumped the top line. The most expensive item in the Wal-Mart basket — a queen bed-in-a-bag — rose from $84.75 in last year's survey to $99.74 this year, a hike of nearly 18 percent.

At the same time — and emblematic of Wal-Mart's strategy of pushing price points at both ends of the spectrum — its lowest-priced queen bed-in-a-bag dropped from $44.96 in the 2004 survey to $28.84, a 36 percent cut. Also indicative of the general trend, last year's item was manufactured in the United States by Springs Industries. This year's low-price bed-in-a-bag was sourced from Pakistan by Wal-Mart.

Nonetheless, the U.S.-manufactured goods in Wal-Mart's basket increased substantially. The ratio stood at just 2 percent last year — the lowest in the 2004 survey — and grew to 25 percent this year.

The ratio of U.S. made goods in the basket also rose at Kmart, from 3 percent to a whopping 53 percent — the largest concentration of domestic goods in this year's survey. At all other retailers, the percent of domestically manufactured goods declined.

For the annual Market Basket reports, HTT assembles a list of basic bed and bath items, then visits one store from each of 9 of the top 10 home textiles retailers to find the lowest priced item and the highest priced item for each product on the shopping list. The No. 10 retailer on HTT's Top 50 Retailers ranking — Pottery Barn — was not included in the survey because its in-store assortment of bedding and bath products is too slight to make valid comparisons.

As in previous years, the market baskets contain only items marked at everyday prices. Sale and clearance goods are not added to the cart in order to establish a base line for EDLP.

HTT's editors were unable to complete their shopping lists at four stores. Neither the JCPenney nor the Target store offered any non-sale bath sheets on the day they were visited. Wal-Mart had no tissue boxes, and Marshall's was lacking both the queen-sized bed-in-bag and the queen dust ruffle on the list.

While the market baskets are not representative of each chain's "average market basket," they do represent what a customer who shopped these stores in these markets — during the period between March 7 and March 14 — would have found if she were looking for either the least expensive goods or the presumed top-of-the-line products.

This year's survey found prices tumbling on the low-end as well. The retail on the lowest-priced item in the baskets dropped dramatically at the majority of stores visited:

• Sears, down 75 percent;

• Kohl's, down 60 percent;

• Linens 'n Things, down 57 percent;

• Marshall's, down 50 percent;

• Bed Bath & Beyond, down 33 percent.

Last year, the lowest-priced item in each of their baskets was produced in the United States — primarily by WestPoint Stevens — with one exception. This year, the retailers' lowest priced items were produced abroad — again, with one exception.

Only Wal-Mart and JCPenney held level on their lowest-priced market basket items, at 78 cents and $3.99, respectively. Kmart raised the priced on its least expensive market basket item by a penny.

Target was the lone retailer in the survey to hike the ticket in its lowest-priced, non-sale wash cloth: up 79 percent from 88 cents in 2004 to $1.58 this year.

High Fliers …
Highest priced item in top-tier basket

Bed Bath & Beyond	$249.99	queen quilt
JCPenney	$200.00	queen bed-in-a-bag
Linens 'n Things	$199.99	queen sheet set
Target	$149.99	queen bed-in-a-bag
Kohl's	$139.99	queen quilt
Sears	$119.99	queen quilt
Kmart	$114.99	queen bed-in-a-bag
Wal-Mart	$99.74	queen bed-in-a-bag
Marshall's	$59.99	queen sheet set

… and Low Riders
Least expensive item in low-price basket*

*When more than one item in the basket carried the same price, both were listed
Wal-Mart	$0.78	soap dish/lotion pump
Target	$1.58	hand towel/washcloth
Sears	$1.98	washcloth
Bed Bath & Beyond	$1.99	soap dish
Marshall's	$1.99	washcloth
Linens 'n Things	$2.99	washcloth/shower curtain
Kmart	$3.49	washcloth
JCPenney	$3.99	washcloth
Kohl's	$3.99	washcloth

U.S. Suppliers
Those with more than four appearances in the survey*

	# of items
*Out of 246 items whose supplier could be determined.
Springs	34
WestPoint Stevens	25
Croscill	18
Mohawk Home	10
Allure	8
Keeco	7
Dan River	6

Bed Bath & Beyond

* Two individually packaged shams at $100.00 each NA - Not Available
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$29.99	Springs	400-TC Cotton	USA
Queen bed-in-a-bag	59.99	Alice Manufacturing	Poly/Cotton	USA
Pair of standard shams	29.99	CHF Industries	Rayon/Nylon	China
Dust ruffle	29.99	BBB Brand	Poly/Cotton	USA
Queen quilt	79.99	American Pacific	Cotton	China
Queen blanket	14.99	Springs	Cotton	USA
Throw	9.99	Berkshire Blanket Co.	Polyester	China
TOTAL RETAIL	$254.93
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$15.99	Springs	Cotton	USA
Bath towel	4.99	WPS	Cotton	USA
Hand towel	3.99	Revere Mills	Cotton	Pakistan
Washcloth	2.99	Revere Mills	Cotton	Pakistan
Shower curtain	14.99	Shelly's Design	Vinyl	China
Bath rug	12.99	Mohawk Home	Nylon	USA
Soap dish	1.99	NA	Plastic	NA
Lotion pump	5.99	NA	Plastic	NA
Tissue box	5.99	NA	Plastic	NA
TOTAL RETAIL	$69.91	TOTAL MARKET BASKET $324.84
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$199.99	Springs	Cotton	USA
Queen bed-in-a-bag	99.99	Morgan Group	Poly/Cotton	Pakistan
Pair of standard shams*	200.00	Frette Hotel	Cotton	Italy
Dust ruffle	230.00	Frette Hotel	Cotton	Italy
Queen quilt	249.99	Samaria	Silk/Cotton	India
Queen blanket	149.99	Berkshire Blanket Co.	Silk/Poly	China
Throw	59.99	Mohawk Home	Rayon/Cotton	China
TOTAL RETAIL	$1,189.95
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$79.99	Simply Spa	Cotton	Portugal
Bath towel	45.00	Frette	Cotton	Turkey
Hand towel	20.00	Frette	Cotton	Turkey
Washcloth	12.99	Simply Spa	Cotton	Portugal
Shower curtain	79.99	Nicole Miller/Revman	Poly/Nylon	China
Bath rug	79.99	Mohawk Home	Nylon	USA
Soap dish	14.99	Croscill	Ceramic	China
Lotion pump	28.99	Croscill	Metal	India
Tissue box	34.99	Croscill	Metal	India
TOTAL RETAIL	$396.93	TOTAL MARKET BASKET $1,586.88

Kmart

* Two individually packaged shams at $14.99 each **Two individually packaged shams at $22.99 each
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$37.99	Franco Mfg.	Cotton/Poly	Pakistan
Queen bed-in-a-bag	57.99	Dan River	Poly/Cotton	USA
Pair of standard shams*	29.98	WestPoint Stevens	Cotton/Poly	USA
Dust ruffle	17.99	WestPoint Stevens	Cotton/Poly	USA
Queen quilt	68.99	Jia Li Textile Handicrafts	Ramie/Cotton	China
Queen blanket	10.49	Charles D. Owen/Springs	Polyester	USA
Throw	12.99	Biederlack of America	Acrylic/Poly	USA
TOTAL RETAIL	$236.42
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$11.49	WestPoint Stevens	Cotton	USA
Bath towel	5.79	WestPoint Stevens	Cotton	USA
Hand towel	4.59	WestPoint Stevens	Cotton	USA
Washcloth	3.49	WestPoint Stevens	Cotton	USA
Shower curtain	11.99	Allure Home Creation	Vinyl	China
Bath rug	10.98	Springs Industries	Nylon	USA
Soap dish	4.59	Allure Home Creation	Plastic	China
Lotion pump	8.49	Allure Home Creation	Plastic	China
Tissue box	5.79	Allure Home Creation	Plastic	China
TOTAL RETAIL	$67.20	TOTAL MARKET BASKET $303.62
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$57.99	Keeco	Cotton	USA
Queen bed-in-a-bag	114.99	Springs	Cotton	USA
Pair of standard shams**	45.98	Keeco	Cotton	China
Dust ruffle	20.99	Dan River	Cotton/Poly	USA
Queen quilt	68.99	Jia Li Textile Handicrafts	Ramie/Cotton	China
Queen blanket	40.99	WestPoint Stevens	Nylon	USA
Throw	19.99	Biederlack of America	Acrylic/Cotton/Poly	USA
TOTAL RETAIL	$369.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$11.99	WestPoint Stevens	Egyptian Cotton	Turkey
Bath towel	11.49	Griffiths-Kerr	Egyptian Cotton	Canada
Hand towel	9.49	Griffiths-Kerr	Egyptian Cotton	Canada
Washcloth	6.99	NA	Egyptian Cotton	USA
Shower curtain	28.99	Bath by Town and Country	Poly/Cotton	Pakistan
Bath rug	28.99	Maples Industries	Cotton	USA
Soap dish	11.49	Allure Home Creation	Ceramic/Chrome	China
Lotion pump	14.99	Allure Home Creation	Steel	Taiwan
Tissue box	17.99	Allure Home Creation	Steel	Taiwan
TOTAL RETAIL	$142.41	TOTAL MARKET BASKET $512.33

JCPenney

* Two individually packaged shams at $21.99 each **Two individually packaged shams at $75.00 each
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$29.99	Royale	Cotton	USA
Queen quilt	79.00	NA	Poly/Cotton	China
Queen bed-in-a-bag	130.00	Dan River	Cotton/Poly	USA
Pair of standard shams*	43.98	NA	Cotton/Poly	USA
Dust ruffle	44.99	NA	Cotton/Poly	USA
Queen blanket	34.99	NA	Acrylic	USA
Throw	49.99	NA	Poly Chenille	China
TOTAL RETAIL	$412.94
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	NA
Bath towel	$5.99	JCP Purchasing Corp	Cotton	Thailand
Hand towel	4.99	JCP Purchasing Corp	Cotton	Thailand
Washcloth	3.99	JCP Purchasing Corp	Cotton	Thailand
Bath rug	19.99	Mohawk Carpet Corp.	Cotton	India
Shower curtain	19.99	Ex-Cell	Vinyl	China
Soap dish	6.99	NA	Ceramic	China
Lotion pump	9.99	NA	Ceramic	China
Tissue box	19.99	NA	Ceramic	China
TOTAL RETAIL	$91.92	TOTAL MARKET BASKET $504.86
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$150.00	Croscill	Cotton	India
Queen bed-in-a-bag	200.00	Dan River	Cotton/Poly	USA
Pair of standard shams**	150.00	Croscill	Cotton/Poly	USA
Dust ruffle	130.00	Croscill	Cotton/Poly	USA
Queen Quilt	180.00	NA	Cotton/Poly	China
Queen blanket	79.99	NA	Poly Microfiber	China
Throw	50.00	NA	Poly Chenille	China
TOTAL RETAIL	$939.99
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	NA
Bath towel	$18.00	JCP Purchasing Corp	Cotton	India
Hand towel	14.00	JCP Purchasing Corp	Cotton	India
Washcloth	10.00	JCP Purchasing Corp	Cotton	India
Bath rug	44.99	Croscill	Cotton	China
Shower curtain	54.99	Croscill	Cotton/Polyester	China
Soap dish	18.99	Croscill	Organic Resin	NA
Lotion pump	21.99	Croscill	Organic Resin	NA
Tissue Box	34.99	Croscill	Organic Resin	NA
TOTAL RETAIL	$217.95	TOTAL MARKET BASKET $1,157.94

Kohl's

* Two individually packaged shams at $19.99 each ** Only one price point available in this category ** Two individually packaged shams at $35.99 each
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$44.99	WestPoint Stevens	Cotton/Poly	USA
Queen bed-in-a-bag	139.99	Ellison Textiles	Poly/Cotton	USA
Pair of standard shams*	39.98	Kohl's Dept. Stores	Cotton	China
Dust ruffle**	33.99	Kohl's Dept. Stores	Cotton	China
Queen quilt	49.99	Kohl's Dept. Stores	Cotton/Poly	China
Queen blanket	39.99	WestPoint Stevens	Cotton	USA
Throw	29.99	The Northwest Co.	Poly	China
TOTAL RETAIL	$378.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$16.99	Kohl's Dept. Stores	Cotton	Taiwan
Bath towel	7.99	Kohl's Dept. Stores	Cotton	Thailand
Hand towel	5.99	Kohl's Dept. Stores	Cotton	Thailand
Washcloth	3.99	Kohl's Dept. Stores	Cotton	Thailand
Shower curtain	17.99	Maytex Mills	Vinyl	China
Bath rug	25.99	DuPont	Antron Nylon	USA
Soap dish	4.99	Kohl's Dept. Stores	Ceramic	China
Lotion pump	7.99	Kohl's Dept. Stores	Ceramic	China
Tissue box	16.99	Kohl's Dept. Stores	Plastic	China
TOTAL RETAIL	$108.91	TOTAL MARKET BASKET $487.83
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$106.99	Kohl's Dept. Stores	Cotton Sateen	Pakistan
Queen bed-in-a-bag	149.99	Kohl's Dept. Stores	Cotton/Poly	Pakistan
Pair of standard shams***	71.98	American Pacific	Poly/Rayon	China
Dust ruffle**	33.99	Kohl's Dept. Stores	Cotton	China
Queen quilt	129.99	Kohl's Dept. Stores	Cotton	China
Queen blanket	99.99	Kohl's Dept. Stores	Cotton/Down	China
Throw	39.99	Kohl's Dept. Stores	Acrylic	China
TOTAL RETAIL	$632.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$30.00	Welspun	Supima cotton	India
Bath towel	19.99	Sharadha	Microcotton	India
Hand towel	14.99	Sharadha	Microcotton	India
Washcloth	9.99	Sharadha	Microcotton	India
Shower curtain	59.99	Croscill	Polyester	USA
Bath rug	38.00	Maples	Antron Nylon	USA
Soap dish	19.99	Croscill	Resin	China
Lotion pump	21.99	Croscill	Resin	China
Tissue box	39.99	Bacova Guild	Resin	China
TOTAL RETAIL	$254.93	TOTAL MARKET BASKET $887.85

Linens 'n Things

* Two individually packaged shams at $14.99 each **Two individually packaged shams at $49.99 each
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$19.99	English Channel	Poly/Cotton	USA
Queen bed-in-a-bag	59.99	Dan River	Cotton/Poly	USA
Pair of standard shams*	29.98	Pacific Coast Feather	Cotton	China
Dust ruffle	25.99	Springs	Poly/Cotton	China
Queen quilt	89.99	LNT	Cotton	China
Queen blanket	29.99	Springs	Cotton Knit	USA
Throw	19.99	Aeolus Down Inc.	Poly	China
TOTAL RETAIL	$275.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$19.99	LNT	Cotton	USA
Bath towel	4.99	Cambridge	Cotton	Canada
Hand towel	3.99	Cambridge	Cotton	Canada
Washcloth	2.99	Cambridge	Cotton	Canada
Shower curtain	2.99	Creative Bath Products	Vinyl	China
Bath rug	14.99	Mohawk	Nylon	USA
Lotion pump	6.99	LNT	Ceramic	China
Tissue box	8.99	LNT	Ceramic	China
Soap dish	4.99	LNT	Ceramic	China
TOTAL RETAIL	$70.91	TOTAL MARKET BASKET $346.83
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$199.99	Springs	Cotton	USA
Queen bed-in-a-bag	199.99	Springs	Cotton/Poly	China
pair of standard shams**	99.98	Nautica/Am. Pacific	Cotton/Poly	China
Dust ruffle	59.99	Springs	Poly/Cotton	China
Queen quilt	169.99	American Pacific	Poly/Cotton	China
Queen blanket	79.99	LNT	Cotton	Portugal
Throw	79.99	Mohawk	Poly/Rayon/Cotton	China
TOTAL RETAIL	$889.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$24.99	WPS	Cotton	USA
Bath towel	19.99	WPS	Cotton	India
Hand towel	13.99	Avanti	Cotton	Canada
Washcloth	8.99	Avanti	Cotton	Canada
Shower curtain	69.99	Croscill	Poly	China
Bath rug	39.99	Mohawk	Nylon	USA
Lotion pump	27.99	Croscill	Brass	India
Tissue box	29.99	Springs	Ceramic/Steel	China
Soap dish	16.99	Croscill	Brass	India
TOTAL RETAIL	$252.91	TOTAL MARKET BASKET $1,142.83

Sears

* Two individually packaged shams at $21.99 each **Two individually packaged shams at $34.99 each
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$19.99	Royale Linens	Cotton/Poly	USA
Queen bed-in-a-bag	79.99	Dan River	Poly/Cotton	USA
Pair of standard shams*	43.98	WPS	Cotton/Poly	USA
Dust ruffle	39.99	WPS	Cotton/Poly	USA
Queen quilt	19.99	PHI	Poly/Cotton	China
Queen blanket	39.99	Charles D. Owen/Springs	Acrylic	USA
Throw	19.98	Sun Yin USA	Polyester Chenille	China
TOTAL RETAIL	$263.91
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$20.00	NA	Cotton	USA
Bath towel	2.98	WPS	Cotton	USA
Hand towel	2.48	WPS	Cotton	USA
Washcloth	1.98	WPS	Cotton	USA
Bath rugs	12.99	Mohawk Home	Antron	USA
Shower curtains	12.99	CHF Inds	Vinyl	China
Soap dish	4.99	NA	Plastic	China
Lotion pump	6.99	NA	Plastic	China
Tissue box	9.99	NA	Plastic	USA
TOTAL RETAIL	$75.39	TOTAL MARKET BASKET $339.30
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$99.99	Springs Inds.	Cotton	USA
Queen bed-in-a-bag	99.99	Springs Inds.	Poly/Cotton	USA
Pair of standard shams**	69.98	Hedaya Home Fashions	Cotton	China
Dust ruffle	49.99	WPS	Cotton/Poly	USA
Queen quilt	119.99	Sunham Bedding	Cotton	China
Queen blanket	49.99	Charles D. Owen/Springs	Polyester	China
Throw	89.99	Mohawk Home	Cotton/Poly/Rayon	China
TOTAL RETAIL	$579.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$20.00	NA	Cotton	Turkey
Bath towel	19.99	Croscill	Cotton	India
Hand towel	7.00	NA	Cotton	Turkey
Washcloth	4.00	NA	Cotton	Turkey
Bath rugs	35.00	NA	Cotton	USA
Shower curtains	49.99	Saturday Knight Ltd.	Polyester Voile	Turkey
Soap dish	16.99	NA	Resin	China
Lotion pump	19.99	NA	Resin	China
Tissue box	34.99	NA	Resin	China
TOTAL RETAIL	$207.95	TOTAL MARKET BASKET $787.87

Marshall's

* Two individually packaged shams at $6.99 each ** Only one item available in this category *** Two individually packaged shams at $12.99 each NA - Not available
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$24.99	Springs Ind.	Cotton/Poly	USA
Queen bed-in-a-bag	NA
Pair of standard shams*	13.98	Revman/Laura Ashley	Cotton	NA
Dust ruffle	NA
Queen quilt	39.99	Daisy Border	Cotton	China
Queen blanket	19.99	Owen Mfg./Springs	Cotton	USA
Throw**	12.99	Kas Australia	Viscose/Acrylic	China
TOTAL RETAIL	$111.94
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet**	$9.99	Ralph Lauren Home/WPS	Cotton	USA
Bath towel	5.99	Springs Ind.	Cotton	USA
Hand towel	4.99	Simurg by Cicek	Turkish Cotton	Turkey
Washcloth	1.99	Well Dressed Home	Cotton	India
Shower curtain	5.99	Creative Bath Products	Vinyl	NA
Bath rug	7.99	Mohawk Home	Cotton	India
Soap dish	3.99	NA	Porcelain	China
Lotion pump	4.99	Arts by Nine	Ceramic	China
Tissue box	7.99	NA	Wood	China
TOTAL RETAIL	$53.91	TOTAL MARKET BASKET $165.85
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$59.99	Westwood Park	Cotton Sateen	India
Queen bed-in-a-bag	NA
Pair of standard shams***	25.98	Pem America Inc.	Cotton	China
Dust ruffle	NA
Queen quilt	49.99	Weston Inc.	Cotton	China
Queen blanket	24.99	Ralph Lauren Home/WPS	Cotton	USA
Throw**	12.99	Kas Australia	Viscose/Acrylic	China
TOTAL RETAIL	$173.94
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$9.99	Ralph Lauren Home/WPS	Cotton	USA
Bath towel	5.99	Home Spa	Cotton/Modal	Portugal
Hand towel	9.99	Akova	Cotton	Turkey
Washcloth	3.99	Akova	Cotton	Turkey
Shower curtain	16.99	Royal Bath Collection	Polyester	China
Bath rug	19.99	Bon Motif	Cotton	India
Soap dish	5.99	Paradigm Exclusives	Metal	India
Lotion pump	7.99	Paradigm Exclusives	Metal	India
Tissue box	14.99	Paradigm Exclusives	Metal	India
TOTAL RETAIL	$95.91	TOTAL MARKET BASKET $269.85

Target

* Two individually packaged shams at $9.99 each ** Two individually packaged shams at $24.99 each NA - Not available
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$29.99	Home	Cotton/Poly	USA
Queen bed-in-a-bag	65.99	Afroze Textile Industries	Cotton/Poly	Pakistan
Pair of standard shams*	19.98	WestPoint Stevens	Cotton/Poly	Pakistan
Dust ruffle	15.99	Home	Cotton/Poly	USA
Queen quilt	39.99	Zhejiang Multi-Glory	Poly	China
Queen blanket	19.99	Home	Cotton	China
Throw	7.99	Target Corporation	Poly	China
TOTAL RETAIL	$199.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	NA
Bath towel	$1.58	Target Corporation	Cotton	Vietnam
Hand towel	1.58	Target Corporation	Cotton	Vietnam
Washcloth	1.58	Target Corporation	Cotton	Vietnam
Shower curtain	6.24	Home	Polyester	China
Bath rug	3.99	Target Corporation	Nylon	USA
Soap dish	1.99	Essence	Ceramic	China
Lotion pump	1.99	Essence	Ceramic	China
Tissue box	9.99	CHF Industries	Plastic	China
TOTAL RETAIL	$28.94	TOTAL MARKET BASKET $228.86
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$69.99	Shabby Chic	Cotton	Turkey
Queen bed-in-a-bag	149.99	Springs	Cotton/Poly	China
Pair of standard shams**	49.98	Target Corporation	Cotton/Linen	India
Dust ruffle	44.99	Target Corporation	Cotton	Turkey
Queen quilt	89.99	Vrindavan Overseas	Cotton	India
Queen blanket	26.99	WPS	Nylon/Polyurethane	USA
Throw	7.99	Target Corporation	Poly	China
TOTAL RETAIL	$439.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	NA
Bath towel	$9.99	Target Corporation	Cotton	India
Hand towel	8.99	Target Corporation	Cotton	Portugal
Washcloth	8.99	Target Corporation	Cotton	Portugal
Shower curtain	29.99	Springs Industries	Polyester	China
Bath rug	14.99	NA	Nylon	USA
Soap dish	9.99	NA	Metal	China
Lotion pump	12.99	Target Corporation	Metal	India
Tissue box	19.99	NA	Metal	India
TOTAL RETAIL	$115.92	TOTAL MARKET BASKET $555.84

Wal-Mart

* Two individually packaged shams at $9.96 each ** Two individually packaged shams at $14.96 each NA - Not available
Opening Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$19.76	WPS	Cotton/Poly	USA
Queen bed-in-a-bag	28.84	Wal-Mart Stores	Poly/Cotton	Pakistan
Pair of standard shams*	19.92	Springs Inds	Cotton/Poly	Mexico
Dust ruffle	15.96	Springs Inds	Cotton/Polyester	Mexico
Queen quilt	39.74	Keeco	Cotton/Poly	China
Queen blanket	18.82	Charles D. Owen/Springs	Upland Cotton	USA
Throw	12.88	Sun Yin USA	Rayon	China
TOTAL RETAIL	$155.92
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$5.00	Springs Inds	Cotton	Brazil
Bath towel	1.50	Shel-Nor Mills	Cotton	Sri Lanka
Hand towel	1.22	Shel-Nor Mills	Cotton	Sri Lanka
Wash Cloth	0.82	Shel-Nor Mills	Cotton	Sri Lanka
Bath Rugs	5.88	NA	Nylon	USA
Shower Curtains	5.96	NA	Vinyl	China
Soap Dish	0.78	Allure	Plastic	China
Lotion Dispenser	0.78	All Strong Inds	Plastic	China
Tissue Box	NA
TOTAL RETAIL	$21.94	TOTAL MARKET BASKET $177.86
Top Price Point
BEDDING	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Queen sheet set	$45.83	Springs Inds	Cotton	USA
Queen bed-in-a-bag	99.74	Keeco	Cotton/Poly	USA
Pair of standard shams**	29.92	Keeco	Cotton	China
Dust ruffle	24.96	Keeco	Cotton	China
Queen quilt	55.96	Keeco	Cotton	China
Queen blanket	18.82	Charles D. Owen/Springs	Upland Cotton	USA
Throw	17.63	Mohawk Home	Acrylic/Polyester	USA
TOTAL RETAIL	$292.86
BATH	PRICE	MANUFACTURER	CONSTRUCTION	COUNTRY
Bath sheet	$5.00	Springs Inds	Cotton	Brazil
Bath towel	5.96	Springs Inds	Cotton	Brazil
Hand towel	4.96	Springs Inds	Cotton	Brazil
Washcloth	3.96	Springs Inds	Cotton	Brazil
Bath rugs	21.96	Springs Inds	Cotton	USA
Shower curtain	24.96	Springs Inds	Poly/Vinyl	China
Soap dish	7.96	Springs Inds	Ceramic	China
Lotion pump	7.96	Springs Inds	Ceramic	China
Tissue box	NA
TOTAL RETAIL	$82.72	TOTAL MARKET BASKET $375.58