Document V6MbJ7q9E9jQnZzbLNr1m4ZN

GRADE SPECIFICATIONS COST AMD SELLING PRICES AS OF MARCH 51, 1942 IS ONE GALLON CONTAINERS REPLACEMENTS COSTS. TRADE NAME CATEGORY: COLOR NUMBER QUALITY UTOHS PAINT. '________ INTERIOR FLAT WAIL WHITE. 675 FIRST. . T PIGMENT: LITEOPONE TITANIUM FIG1EHTS. CALCIUM CARBONATE Lb. 200 400 170 Yield in Gallons 5.6 15.3 7.6 Unit Cost Total Cost .047 9.40 .056 .01 22.40 1.70 VEHICLE: VSGETABIE OILS VARNISH ! THINNESS ^ HESUHt' VBO. OIL 22* WINNERS 35* Caloulated Yield Manufacturing Loss Actual Yield $% 64 106 340 8.6 14. 52.4 1.20 .80 .IT 10.20 11.20 8.91 103.8 3.3 100 63.81 COST ANALYSIS t Material cost per gallon or pound(Total cost divided by Actual Yield) Direct Labor cost per gallon, or pound.................................................................. $ .638 ... .017____ Factory Overhead per gallon, or pound................................................................... Bulk Cost per gallon, or pound.................................................................................. Complete package cost per gallon, or pound(Container plus Filling Exp.) .043 .698 .198____ Faotorv Cost in Package per gallon, or pound.................................................... PRICPS .896 The highest net Unit Prioe whioh was charged in Uareh, 1942, to eaoh of the following types of buyers or transferees: (A) To a Company Owned or Controlled Outlet.................................................... .. 3 None (E) To an Independent Tfholesaler --' " 1. L. C. L. Price.......................................................................................................... 1.387 _ 2. Carload Price......... ......................................................... ..................................... .. T75T? (C) By Company owned or Controlled Outlet to retail customers................... None (D) To an Independent Retailer (Dealer) Annual purchases over <>500............... 1,632 ' (E) To an independent Retailer (Ds-lcr) Annual purchases less than $500... ' 1.728