Document JJkJ3w2E8YJJBZRx5beOd4Qw2
L.M.OvCOMMUN MtCSJOCMT
INCORPORATED MANUFACTURERS OF
Te c h n ic a l Pa in t s
Va r n is h es & La c q u e r s
ornce
ANO FACTORY AT
BERKELEY, CALIFORNIA
SCHEDULE I
GRADE SPECIFICATIONS
.
COST AND SELLING PRICES AS OF MARCH 31, 1942
TRADE NAME: Sero-Cote Semi-Gloss Finish
CATEGORY-: COLOR:
Interior Semi-Gloss Wall White
NUMBER:
2547
QUALITY:
Third
LB. YIELD IN GALLONS
PIGMENT: 52*
Lithopone
600 16.74
Surfex
100 4.53
Zinc Stearate
6 .73
UNIT COST
.046
.025 .358
per lb.
n II it n
TOTAL COST
$ 27.60 . 2.50 2.15
VEHICLE: 48* 108 Flat Liquid Non-Stain Linseed Oil P.L. Flat Liquid T.S. Gloss Oil Elastoil D Water Solution Kerosene Q% Lead Naphthenate
2% Cobalt Naphthenate
144 39
184 80 79 8 96 8 16.
20.
5. 25. 10. 10.
1. 14.
. 1. 2.
.58 1.01
per
fl
gfal i.
.67
.33 .92
tf It
It tt n fl
.02 n If
.082 .46 .84 .
it
it it
tf tt
tt
* 11.60 5.05
16.75 3.30 9.20 .02
1.15 .46
1.68
Calculated Yield Manufacturing Loss 3* Actual Yield
1360
110.00 3.30
106.70
$ 81.46
COST ANALYSIS:
Material cost per gallon (Total cost divided by actual yield)
$ .76
Direct labor cost per gallon
.0540
Factory overhead per gallon
.2752
Bulk cost per gallon
1.0892
Complete package cost per gallon (Container plus filling expense(
.2048
Factory cost in package per gallon PRICES
Highest net unit price which was charged or which would have been charged in March 1942, to each of the following types of buyers or transferees:
(A) To a company owned or controlled outlet (B) To an independent wholesaler (C) By company owned or controlled outlet to retail customer (D) To an independent retailer (Dealer)
(E) To other (Specify) F#e*/T Coiero</ir>i>A/ Gi/riers.
JL J-75__
_ ?<>
/. 3 s
N 4660