Document 8V24vaNYgEBbOgYVYEowqr1ae
TRADE NAME: CATEGORY: COLOR: NUMBER:
Farm and Home Exterior House Paint White
720
QUALITY.
YIE^ IN POUNDS GALLONS
UNIT COST*
PIGMENT: 10.25% Zinc Sulphide
500 15.0 a^.0825 Per Lb.
Zinc Oxide Calcium Carbonate
Magnesium Silicate
450 ______ 9-.60-0/U .07375 Per Lb
2800v *^122.0 0 .inf .00875 Per Lb
1400
59.o0 . uro .011 Per Lb.
TOTAL COST
$41.25 33.19 24.50 15.40
VEHICLE: 29.75$ Linseed Oil, Blown Linseed Oil, Raw
Gloss Oil Kerosene Solution Mineral Spirits
Drier
Calculated Yield
,
Manufacturing Loss - 2f%
Actual Yield
450 435 114.5 600
84 490
24
7347.5
56. jollf. 91 Per.Gal.
56. . jo ?/ *75 Per Gal.
14. .0173'; .22 Per Gal.*
91. 10.
,.mt/tir
-03
Per Per
Gal.*' Gal.
77. , >Ct( .08 Per Gal.
3.25 ,001,3 .21 Per Gal.
513.05 13.05
500.00
50.96 42.00
3.08 5.46
.30 6.16
.68
222.98
* 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 as shown below.
COST ANALYSIS:
Material cost per gallon...............................................................................................$ Direct Labor Cost 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).......................
.45
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).............. $ .57 (No labor or over head included.)
PRICES
(A) To a company owned or controlled outlet.................................................$ .86 (B) To an independent wholesaler............................................ ............................. Not Sold (C) By company owned or controlled outlet to retail customer.......... 2.49 * (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 $2.49 per gallon, but the bulk of sales were made by way of an advertising offer at
$1.74 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 $1.14 per gallon.