Companies hold pricing information close to the vest, and although most would talk in general terms about the effect of the overvalued dollar on their sales, Ingersoll-Rand Co. was willing to be specific.

"Under normal circumstances, my employer would not divulge the results of such a study," said Ingersoll-Rand executive George Liney. "Disclosing information which we consider to be highly confidential," however, is justified to show "that key U.S. industries are about to be destroyed" by the high American dollar.

The studies show:

*In bids last year for a large number of road compactors in Indonesia, Ingersoll-Rand's bid of $35,298 each was 44 percent higher than the lowest bid, which was submitted by an Italian firm.

*Ingersoll-Rand's bid had gotten more efficient, with its 1983 bid 5 percent lower than its bid on an identical contract in 1981, just as the dollar began to soar. The lowest bid in 1981, however, was 25 percent higher than last year's low bid. "Believe me," said Liney, "the cause is not manufacturing efficiency [on the part of the low bidder], but rather the currency misalignment" that makes foreign-made goods cost less.

*Ingersoll-Rand placed third behind Belgian and Japanese companies in public bids to supply a large number of portable air compressors to Korea.

As a result, Ingersoll-Rand says it is shifting its manufacturing and sources for parts overseas, whereas a few years ago practically every part was made in the United States.

"We know that our many suppliers are not inefficient," Liney said. "But with the enormous burden of the grossly overvalued dollar on their backs, there is no way they can compete as in the past."