188 COST OF MANUFACTURE 



seven cents per pound and the solder used per case of forty- 

 eight cans, amounts to about one-tenth of a pound. Maximum 

 war price raised it to about 7c per case. 



For venthole cans the amount of solder needed is from .3 

 to .5 of one ounce per case. 



The labels vary in price according to quality of paper, and 

 elaborateness of printing. The average cost of labels is about 

 four cents per case. Maximum war price about 8 cents per case. 



The box shooks and nails per case cost about eight to ten 

 cents. Maximum war price raised this item to about 10 cents 

 per case. 



The labor, including factory labor, the office personnel and 

 the manager's salary is about twenty-five cents per case, varying 

 obviously with the organization and output of the factory. War 

 conditions practically doubled the cost of labor, making it about 

 50 cents per case. 



The interest on the investment and insurance amount to 

 about two and a half to three cents per case. A factory manu- 

 facturing two hundred cases of condensed milk per day requires 

 an investment of about $25,000 for building and equipment and 

 about $10,000 for operating capital. 



The expense of freight and other transportation ranges from 

 about five to twenty cents per case, according to distance. It 

 may average about twelve cents per case. War conditions raised 

 the freight to about 15 cents per case. 



The selling expense varies considerably with the organiza- 

 tion of the sales department and the type and extent of advertis- 

 ing done. Under favorable conditions it may be held down to 

 from fifteen to thirty cents per case. If premiums are awarded the 

 cost is about ten cents extra. The introduction of new brands 

 often incurs an expense as high as $1.00 per case. The average 

 sales expense may be consistently placed at thirty to forty cents 

 per case. War conditions increased the selling expense for 

 domestic trade about 50 per cent. 



For convenience sake the cost per case may be grouped as 

 follows : 



