Document NG8VqBpovGrMjKmXXa86roYk8

GRADE SPECIFICATIONS COST AND SELLING PRICES AS OF MARCH 31, 1942 IN ONE GALLON CONTAINERS TRADE NAME CATEGORY: COLOR NUMBER QUALITY TOUGH COAT FLAT WALL PAINT INTERIOR FLAT WALL. w h it e. 1197 SKCOND. , REPLACEJENT COST PIGMENT: LITHOPONB SILICA CALCIUM CARBONATE Lb. 500 80 265 Yield in Gallons 13.8 ......... 4,1 11.9 Unit Cost Total Cost .044 .021 .019 22.00 1.68 5.04 VEHICLE: VEGETABLE OILS VmTWWECS * VARNISH * HESIA^ TB8 OILS. " THINHBtS. 80 287 14e ... lifc:_ 31% 88% 10. 43. 20. 1.35 .12 .55 13.50 5.16 11.00 Calculated Yield Manufacturing Loss Actual Yield 3 102.8 2.8 100. . 58.38 COST ANALYSISi Material cost per gallon or pound(Total cost divided by Aotual Yield) ) Direot Labor cost per gallon, or pound........................................................................ Faotory overhead per gallon, or pound..................................................................... .. Bulk Cost per gallon, or pound........................................................................................ Complete package cost per gallon, or pound(Container plus Filling Exp.) Faotory Cost in Package per gallon, or pound........................................................ PRICES .584 ,019 .045 | _iqn ,845 The highest net Unit Price whioh was charged in March, 1942, to each of the folio-wing types of buyers or transferees: (A) To a Company owned or Controlled outlet............................................................... (B) To an Independent Wholesaler 1 L.C.L. Price..,....,, 2. Carload Price......................... .................. ...... ....................................................... (C) By Ccnroany owned or Controlled Outlet to retail customers.......................... (D) To an independent Retailer (Dealer) Annual Purchases over .)500................. (E)To an independent Retailer (Dealer) Annual Purchases less than 3500... None 1.119 1.063 None 1.317 1.395 ' OPA 000277