Document yqM07LL4q18LKNeJp1z9Byj3

SC'^TVnT.T! 1 GRADE SPECIFICATIONS COST AND SELLING PRICES AS OF MARCH 31, 1942 TRADE NAME CATEGORY: COLOR: NUMBER: QUALITY: Master Quality Interior Enamel White 500 PIGMENT: 45$ Titanated Lithopone Titanium Dioxide POUNDS 350 250 YIELD IN GALLONS 9.95 7.73 UNIT COST* .056 Per Lb. .145 Per Lb. TOTAL COST $19.60 36.25 VEHICLE: 55$ Enamel Liquid 738 100.00 .87 Per Gal. 87.00 Calculated Yield Manufacturing Loss - 2f$ Actual Yield 1338 117.68 2.94 114,74 i 142.85 * The above unit costs are figured as of January 1, 1942, which is the last time our formulas were co3ted and are based on inventory and contract costs as of that date. Replacement costs as of March 31, 1942, would show considerable increase in above unit costs and coat per gallon as shown be= low. COST ANALYSIS; Material Cost Per Gallon.............................................................................................. $ Direct Labor Cost Per Gallon (We have no allocated cost records)... Factory Overhead Per Gallon (We have no allocated cost records).... Bulk Cost Per Gallon (We have no allocated cost records)........................ Complete Package Cost Per Gal. (Does not include filling expense).. 1.24 .12 Factory Cost in Package, Per Gallon (We can only show raw material, can, carton & label cost)...................$ 1.36 (No labor or over head included.) PRICES (A) To a company owned or controlled outlet.................................................$ 1.73 (B) To an independent wholesaler........................................................................ 2.00 (C) By company owned or controlled outlet toretail customer............. 4.20 (D) To an independent retailer (dealer)............................................... 2.92 (E) To others (painting contractors)............................................................... 3.39