<Tr> <Td> 1976 </Td> <Td> 24.9 </Td> <Td> 46.7 </Td> <Td> 38.3 </Td> <Td> 59.1 </Td> <Td> 48.4 </Td> <Td> 67.3 </Td> </Tr> <Tr> <Td> 1977 </Td> <Td> 25.8 </Td> <Td> 47.9 </Td> <Td> 39.1 </Td> <Td> 59.9 </Td> <Td> 49.7 </Td> <Td> 68.8 </Td> </Tr> <Tr> <Td> 1978 </Td> <Td> 25.4 </Td> <Td> 45.1 </Td> <Td> 38.8 </Td> <Td> 57.4 </Td> <Td> 49.6 </Td> <Td> 66.9 </Td> </Tr> <Ul> <Li> (a) After allowing for income tax and national insurance contributions . </Li> <Li> (b) Average earnings of adult male manual workers . </Li> <Li> (c) Earnings Related Supplement calculated using average earnings in October of the relevant tax year . </Li> </Ul>

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