would vary some depending on what’s being shipped), the cost of shipping a shirt is $20/11 or $1.82 per shirt. Assuming these figures are correct, this is how you would determine the percent spent on administration. World Vision spends $1.82 (admin) to ship a $20 shirt (program). So total amount is $20 + $1.82 or $21.82. Next, to determine the percentage spent on administration, divide the admin cost by the total cost, so $1.82/$21.82 or just 8.3 percent. Using these numbers, the NFL shirt donation appears to be a very “cost efficient” program. But this $20 is just an imaginary number because this is a shirt, not a $20 bill. The only monetary value it has is what someone is willing to pay for it.