Regression analysis with data for 12 Northeastern States, Ohio, Florida, and Texas explains 93 percent of the variation in cost rates of unemployment insurance coverage among these States. Of the explained variation in the cost rates of such coverage for farmworkers, 57 percent is accounted for by system variables and 43 percent by labor force variables. Simulation with a fixed population spotlights the widely varying influences of different States' qualifying and benefit schedule requirements. Average total benefits per worker ranged from $266 to $486. An attempt was made to adjust the benefit payments to allow for the cost of living in each State.