Document ppe4ZVyX39ZLGO7Qpv5LynaqD

.`rdraore March ii, 1961* General Sales Mr. K. A. MeCaskill J0BN3-MAHVILLR SALSS AOBZ&ftNT C. . Abbey - sad CCt Mr. H. M. Powers Mr. R. Smith - k Exhibit A, Revisions for Maroh 1 As we discussed the ether day, sader the tease ef the rwrlsism is the oootraet agreed os sheet a year age, the prises te Mi ty leetwall ess te be rerlaned os March 1 and September 1 with any ohsngce nseeeaary oelng effective at that ties. Attached hereto are espies ef Srhlbtt A, Pages 1 and 2 (white sheets), Inppl scant 1, Pages 1 and 2 te Xxhibit A (bine abaeta), and Mnpplsswnt 2, Pagee 1 and 2, Sxhibit A (yellow ahaete). The bias sheets (liipplaasst lj the earreat P.O.B. sill price in effect 1 1h:' is a fast that no further explanation. The white Asets (Exhibit A) shew the percentaga diet mat allured te Mi on the P.O.B. Bsetacll. sill pries, te the tee sheetsbase sheen is red saggeeted increases In dlsooests te J-N aad in bine eeggeeted dearsasss is Hicoeats te J4i, A bine cheek nark esaas there is sa chaaga fras that shews in the pest. \ I nsotionad to yen that the prepseed ohaegoe represented adjwet--its and that the Increase in diaeomt te J-tf at the fear plants was tied in to the qiprocsd "Standard Cost* figures sheen by the Qoet tepartaent. fly the awe taken, particularly on sons ef the steeklng nill itens where oar "Standard Costa" hare increased, the pereentage te J-ft hen beta dropped. Basically, the inereaaee proposed were 1? la the ease ef Aeno, BrwaantA, aad Sigurd end 2% in the ease ef tfUadagtor and had to do with Regalsr Wallboard and Regclsr Becker predecta, elnee nor $0% ef * betlneee in in l/l" Bagalar Beard and a0* or as in in 3/F* baert Thin nstee that potentially thr possibility in ef 2-M earning slightly sore sway in l#k then in 19*3. Bosewer in reviewing the indlrideal ltaw thee effected hy Planta, Bestoall's percent return is equal te or better taw shot it war in 1963. r Insofar as the adjuetwet for 29*3 to eeeeernad, X reecwcndsd that ns tabs a strong position opposing any adjastwato. X fbal cor position there ew be defended based on ewe of the ftwran X one* in the ether awoceadw* At the saw tlw, hy naking this au*t srtjaatoast at this tlw on Aw good faith on the part ef Beetwall to beadle thin neocent favorably where adjiat* / neat is indicated. Insofar as the 2* A diltangton in oaecsmcd, pieces hear in nia* that the original setup iaoefar an stwdard oeeta at VUalagtoa oars concerted, are based on Akron oeeta aad later w United eparatiw. The aw east which represents eessldorably redaeed "Standard Costa* take oogpliw sines ths plant ran at peA oapcelty alacst eentjneoesly la 1963 cad ttny reflcet n mere true picture. SGP 0024469 -ir. K, A. cCasIcill Page 2 Please notice that insofar aa the plaster products are concerned, it was felt necessary to suggest a dscnrease in the pereent discount at both ikron and wilaington due to increases in tbs standard costs on bag goods at both of tnese plants. The yellow sheets (Supplanmt 2) wprssasit tbs aotual seat ts J-M based os the po-eont diseowat indicated is the whits sheet against ths sill bass prise indicated on the bins sheet. Ths ease differentiation in eolors is used hors as on ths first sheets. Red indicates s lower cost to J-Mj bias indicates a hlghar coat to J-M. Hiils I agree with ths principle of holding ths lias with ths aooowat and not g:.Ting than uaneocseeiy prise advantages, I bailers that is wise of their providing a substantial proportion of Bostwalla not sales, both is *62 and *63, . ad a alsahla pereantaga of ths gross profit that these adjaotsonts are not out of line. The dungs os 1/2* bhsrd only rwproaants loon thM 2% of the gross profit that flaatwall enjoyed on tha J-M bnsinaaa la 19&1* Visa you oonsldsr tha Cost of Salas which nasi oosa oat at ths 1st Salsa aa ahewn on Page 2 of ths Company Report os Beetwall salsa, Bsstwall aarna sore os ths J-M sales because of the leak of my additional Coat of Salas to bs deducted Aron ths J-M figure, thas Is possihls with ths Bsstwall sale of Bsstwall material only. I would like to hare yon reriew the ais shaeta. If yon agree that ws can release these to J-M, vay I have than beck initialed and we will was than to prepare ths notarial to bs sent ts J-M and ts ths Bsstwall Billing 3GP 0024470