Document rpGjJ4gKnOmBMK9mwoX9KXmqa

CHICAGO ir'.vr. a v .y iv s is o? s.'?v:v-.:-r) COST VAR'/Vi'.TON KAIj -TRIAL Price Far foirrri-.cG LAFCR Fries Ferforirance Exrc-nditures 1982 - K$ 617 1... ___________________ 2 _(2J1____ . lOil-Jj STANDARD CCSf VARIANCE K$ 585 / t i ! 1 W I i 150113: Vacation a:vi Holiday Rhutd-:7.-.ri Fqvil5 zat.ic-n Ei serve rood ivot bo srxo.-n b>;au.^3 it should have a zero balance at yonr-end. 3.0 *- J,2> n* @> . i_2 - . i/j" A-^f~?% <>/ & /Vio 'Vt 3L^. Mv '(/) 7& " S/ ^ *- 32,9 9 y j-3 r /oo -So 3o "" JylOO N14482.01 CYWX 25-0006965 arjunjuvno To: SEE DISTRIBUTION Location: From: D. J. Eckardt Location: Wayne Subject: 1982 LIFO CALCULATIONS Reference: L.H.Pelak 11/22/82 memo. Date: Copy to: November 30, 1982 C. R. Wherley Enclosed are copies of the sample selections for inventories as well as the reference memo. The sample data is due at Corporate Accounting on December 9, 1982 for locations transmitting manually and December 10, 1982 for locations transmitting via computer. Please forward a copy of your submission to me so that I can coordinate the Polymer Products Division response. DJE:njw Enclosures DISTRIBUTION: J. F. Davis - WL D. P. Lares - PB C. A. Prelle - WI R. S. Schur - HG B. G. Witherspoon - CG(CE) /. ' ' ) j' D./J. Eckardt NA 339 REV. 2-792-79 N14482.02 CYWI 25-0006966 CYAHAMiD To: Distribution Location: From: L. B. Pelak Location: Wayne Date: November 22, 1982 -u'j 2 ]982 to:Copy R N. Martino R* WHERLEY R. K. Nielsen R. D. Reisman Peat, Marwick, Mitchell & Co. Operations Audit Subject: 1982 LIFO CALCULATIONS Reference: Enclosed are the 1982 lifo selections from all locations for which your division has plant responsibility. Warehouse inventory schedules and selections for corporate inventory to be included in the Agricultural or Chemical pools are enclosed for the respective Group Controllers. No selections are being made from 10 account inventory for 1982. Please forward all selections t6 the appropriate plants/accounting departments for the unit cost calculations. Primary selections only should be completed; all secondary selections can be omitted. As noted in the October 29, 1982 lifo instruction letter, it is extremely important that the completed sample data be received by Corporate Account ing not later than December 9, 1982 (for those locations transmitting manually) or December 10, 1982 (for those locations transmitting via computer). This will enable the auditors to complete their review of the data by December 17, 1982. All data transmissions to either Wayne or Clifton should identify their job as "LIFO" and note the location number. All manual transmissions should be sent to my attention. Agricultural and Chemical Pools Warehouse Selections The warehouse inventory selections are made from the warehouse inventory file after excluding certain items, principally those which do not have a product number in the file. The file groups export shipments of several products together, resulting in an item which does not have a product number, and is therefore excluded from sample selection. However, the shipments out of the warehouse are generally coded by each product number, and therefore are included in the selections, because the file has not offset the two parts of the transaction. However, these selections of export credits should be manually deleted from your sample selections. This is a change from prior year procedures which set the beginning of NA 839 REV. 2-79 **'f.'* 2-7 N14482.03 CYWI 25-0006967 year (BOY), end of year (EOY), and standard costs per unit to one for this type of selection. When the completed sample data is sent to us, please include: 1) a listing of all selections (noting list, page and line number) deleted for this reason, and 2) reconcile the original number in the sample to the number in the com pleted sample plus the number of items deleted. LHP:ks Attachment DISTRIBUTION E. C. Boyle R. J. Cogan R. E. Greer R. Justiniano R. E. Lee D. McNabb S. J. Robbins H. A. Van Gorp R. L. von Glahn C. R. Wherley J. A. White L. B. Pelak CYWI 25-0006966 C/S/cTsGS0 LIS T NAME: IH 7C H IC R /F SAMPLE S IZ E : 2 SAMPLF TYPE: **P R JM A R Y ** t /"N *- u *" CO 1 r*. o1 > u h t_ IT X1 w1 si k- CO <0 1c >- o Cr JJ w 1 X IT 1 K* *- u -- 1 Oj < CO 9 1c >w 1 O' o CM Uj 1 w 1 1 1 X >- > 1 rv c - 1 i a. <2 ip 1fVt --* 1 1 z r". Hxa u- * >- x -* u CO UJ c 1 I z _J CO i -- 11 1| 11 11 >1 11 1 1 1 1 1 1 1 1 1 1 1 I| || 11 11 11 11 1 t 1 1 1 1 11 111 111 11 111 11 11 11 1 11 11 11 1 11 11 11 91 1 1 1 1 1 1 1 1 I *9 i i i i t i OO i i CO ti i i< i *-- i c i i i -4 -- cc -- X 1 r- X H- X X ' CO Z t fO ro -- x 1 w' O u-- _ r<i O O' N14482.04 CYWI 25-0006969