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INCORPORATED
MANUFACTURERS OF
Te c h n ic a l Pa in t s
Va r ^s h es & La c q u e r s
o f f ic e ANO
FACTORY AT 8 eRKELEY, CALIFORNIA
GRADE SPECIFICATIONS COST AND SELLING PRICES AS OF MARCH 31, 1942
TRAXE NAMES Master Mixed One Coat Elat Paint
CATEGORY:
Interior Plat Wall
COLOR:
White
NUMBER:
2313
QUALITY:
First
LB. YIET-T> TW aATT-OHS
UNIT COST
PIGMENT: 66# Titanium Calcium Talc Calcium Carbonate Zinc Stearate
750 100 100
4
28.77 4.21 4.43 .48
, 1 lilt
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...00010516979pnner .358 D
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TOTAL COST
* 44.25 1.17 .69 1.43
VEHICLE: 34# Elastoll D 108 Plat Liquid 90 Plat Liquid
Kerosene N.B.Mixing Varnish Mineral Spirits 8# Lead Naphthenate 2# Cobalt Naphthenate
63 129
73 69 37
94 16
2
8.00 . o?tl 18.00 . / 7/A10.00 errf 10.00 an
5.00 .out*
14.00 , mi.
2.00 . ottO 25 oea.H
.92 per gal. .58 II 0 .65 n 0 .082 n 0 .77 n 0 .094 n 0 .46 n 0 .84 n 0
$ 7.36 10.44 6.50 .82
3.85 1.32
.92 .21
Calculated Yield Manufacturing Loss 2$# Actual Yield
1437
105.14 2.63
102.51
$ 78.96
COST ANALYSIS: Material cost per gallon (Total cost divided by actual yield) Direct labor cost per gallon Factory overhead per gallon Bulk cost per gallon Complete package cost per gallon (Container plus filling expense)
$ .77 .0405 .2064
1.0169 .2048
Factory cost in package per gallon PRICES
1(1.2.22127)
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)
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