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L.M. Oi4OftW*Utl *5lOfMT
INCORPORATED MANUFACTURERS OF
Technical Paints
Varnishes & Lacquers
office AND
FACTORY AT 8ERKELEY, CALIFORNIA
SCHRDut X GRADE SPECIFICATIONS COST AND SELLING PRICES AS OF MARCH 31, 1942
TRADE NAMEs Master Mixed One Coat Flat Paint
CATEGORY:
Interior Flat Wall
COLOR:
White
NUMBER:
2313
QUALITY:
First
LB. YIELD IN GALLONS
UNIT COST
PIGMENT: 66#
Titanium Calcium Talc Calcium Carbonate Zinc Stearate
750 100 100
4
28.77 4.21 4.43 .48
.oVO
-oolk^'
.059 per
.0117 " .0069 .358 0
lb0 . n tt
TOTAL COST
$ 44.25 1.17 .69 1.43
VEHICLE: 34# Elastoil D 108 Flat Liquid 90 Flat Liquid
Kerosene N.B.Mixing Varnish Mineral Spirits
8# Lead Naphthen&te 2# Cobalt Naphthenate
63 129
73 69 37 94 16
2
^ oO
00
18.00 ./7/Aio.oo -err/
10.00 6 in 5.00
14.00 -M* 2.00 .0110
25 ooa.'j
92 .58
per "
g0al.
.65 " .082 "
0 0
.77 " 0
.094 " .46
0 0
.84 0
1 7.36 10.44 6.50 .82
3.85 1.32
.92 .21
Calculated Yield Manufacturing Loss 2 Actual Yield
1437
105.14 2.63
102.51
COST ANALYSIS*
^
Material cost per gallon (Total cost divided by actual yield)
Direct labor cost per gallon
Factory overhead per gallon
Complete^package cost per gallon (Container plus filling expense)
78.96
.77 .0405 .2064 1.0169 .2048
Factory cost in package per gallon PRICES
1(1.2.22127)
Highest net unit price which wa3 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 wholesaler (C) By company owned or controlled outlet to retail customer (D) To an Independent retailer (Dealer)
(E) To other (Specify) 7***trCo^s^^tJcm fibers.
TTW
JJL /US
N 4457
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OPA 000378