Abstract The Heller Committee for Research in Social Economics budgets consists of thirty five budgets, 1933-1950, with accompanying explanatory text, on the cost of living for families of different occupations and for single women in San Francisco. The Heller Committee for Research in Social Economics, of the University of California, Berkeley, produced the budgets (commonly known as the Heller Budgets), which encompass the Great Depression, World War II, and post-War eras. The budgets were for the...