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GRADE SPECIFICATIONS COST AND SELLING PRICES AS OF MARCH 31, 1942
TRADE NAME: Master Mixed One Coat Semi-Gloss Paint
CATEGORY:
Interior Semi-Gloss Wall
COLOR:
White
NUMBER:
1647
QUALITY:
First
LB. YIELD IN GALLONS
PIGMENT: 38%
Titanium Dioxide
75 2.30
Titanium Calcium "R"
300
11.08
Surfex
150 6.80
Aluminum Stearate Paste
10
1.33
UNIT COST TOTAL COS
.153 .059
per n
lb. tr
$
11.48 17.70
.025 .1523
n n
it
n
3.75 1.52
VEHICLE: 625?
P.L. Flat Liquid 124 White En. Liquid Mineral Spirits 7 Gloss Oil 8% Lead Naphthenate
2% Cobalt Naphthenate
298 228
54 40
8 7
40. 30.
8.
5. 1. 1.
.67 per gal. $ 26.80
1.11 n n
33.30
.094 it
ft
.75
.37 .46
19 If
tt
n
1.85 46
.84 ft
.84
Calculated Yield Manufacturing Loss Z% Actual Yield
1170
106.51, 3.20
103.31
t 98.45
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)
$ .95
*054 .275 1.27S .204
Factory cost in package per gallon PRICES
1.484 (1.48
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 wholesaler
(C) By company owned or controlled outlet to retail customer
(D) To an independent retailer (Dealer)
(E) To other (Specify)
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