Document 5Lv2XVEOM5YzBVm3BQp8VqwZ5
TRADE NAME: Davis Ever-Bright
CATEGORY:
Exterior House Paint (Semi-Paste) This Is a Semi-Paste
Paint to which the user adds 1^2 Gallon of Linseed Oil to
1 gallon of Paint.
COLOR:
White
NUMBER:
340
QUALITY;
YIELD IN
UNIT
TOTAL
POUNDS
GALLONS
COST*
COST
PIGMENT: 78$
55$ Leaded Zinc Oxide
525
10.27
.0675 Per Lb. $35.44
Lithopone
1400
39.06
.0425 Per .Lb. 59.50
Calcium Carbonate
1550
68.53
.00875 Per Lb 13.56
Magnesium Silicate
1500
63.18
.011 Per Lb. 12.10
VEHICLE: 27$ Linseed Oil, Raw Linseed Oil, Blown Mineral Spirits Drier
Calculated Yield Manufacturing Loss - 2&$
Actual Yield
777 481 448 129
6810
100. 54. 70. 18.
423.04 10.56
412.48
.75 Per Gal. .91 Per Gal. .08 Per Gal. .50 Per Gal.
75.00 49.14
5.60 9.00
259.34
* The above unit costs are figured as of Jan. 1, 1942, which is the last time our formulas were costed and are based on inventory and contract costs as of that date. Replacement costs as of March 31, 1942, would show con siderable increase in above unit costs and cost per gallon aa shown below.
COST ANALYSIS;
Material Cost Per Gallon........................................................... ....................$ Direct Labor Coat Per Gallon (We have no allocated cost records).... Factory Overhead Per Gallon (We have no allocated cost records}..... Bulk Cost Per Gallon (We have no allocated cost records)..........................
.63
Complete Package Cost Per Gal. (Does not include filling expense).............. 12
Factory Cost in Package, Per Gallon (We can only show raw material, can, carton and label cost).................$ .75
(No labor or over head included.)
PRICES
(A) To a company owned or controlled outlet.................................................. $ 1.16 (B) To an Independent wholesaler........................................................................... Not Sold (C) By company owned or controlled outlet to retail customer............ 2.98 *
(D) To an Independent retailer (dealer)..................... ...................................... Not Sold (E) To others (specify).............................................................. ............................... .. Not Sold
* The highest price at which this paint was sold in March, 1942, was $2.98 per g& Ion, but the bulk of sales were made by way of an advertising offer at $2.32 per gallon. From the latter figure should be deducted 20 percent sales commission and 25 cents per gallon freight, which we prepaid, bring
ing the realized price down to $1.61 per gallon.
OPA 1551
N 4993