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fNCOPPOPATCO MANUFACTURERS OF
Technical Paints
Varnishes & Lacquers
ornce AND
FACTORY AT
BERKELEY, CALIFORNIA
SCHEDULE I
GRADE SPECIFICATIONS COST AND SELLING PRICES AS OF MARCH 31, 1942
TRADE NAME: Sero-Cote Flat Paint
CATEGORY:
Interior Flat Wall
COLOR:
White
NUMBER:
2513
QUALITY:
Third
LB.
PIGMENT: 6lg
Lithopone
300
Titanium Calcium
200
Talc
200
Calcium Carbonate
150
Aluminum Stearate Paste 10
YIELD IN GALLONS
8.37 . Off?
7.67 >073/ 8.42 4tOX 6.65 >*(>3* 1.33
UNIT COST TOTAL COST
.046 .059
peit r
lb.
It
.0117 n n
.0069 n it
.1523 it
$ 13.80
11.80
2.34 1.04 1.52
VEHICLE: 39g
joi*-
H.B. Bodied Linseed Oil 40
103 Flat Liquid
108
T.S. Gloss Oil
160
Kerosene
69
Mineral Spirits
142
Q% Lead Naphthenate
8
2% Cobalt Naphthenate
4
5. > 0H11 15. Ji3V
20. i<?e>7 10.
21. 1. .50
1.09 .58
peu r gel.
.33 n ft
.082 .094 n
B tl
.46 n It
.84 n ft
$ 5.45 8.70 6.60
.82
1.97 .46 .42
Calculated Yield
Manufacturing Loss 2$ Actual Yield
1391
104.94 2.62
102.32
54.92
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)
.54 .0405 .2064
.7869 .2048
Factory cost in package per gallon PRICES
.9917 (.99)
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 wfyol&Saler
(C) By company owned or controlled outlet to retail customer (D) To an independent retailer (Dealer)
(E) To other (Specify) P*er
Owners.
& i.4'g--
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OPA 000380