COST OF MANUFACTURE 



189 



SWEETENED CONDENSED MILK 



Cost per case of forty-eight cans containing forty-six and 

 four tenths pounds of condensed milk, net. 



116 pounds milk @ 1.50 



18.6 pounds, using 16 Ibs. per 100 



Ibs. milk, cane sugar @ 5c 



Tin cans 



Boxes 



Labels 



Solder and gasoline 



Coal 



Labor 



Interest on investment and insur- 



ance 



Freight 



Selling expense 



Total cost per case .. 



1913. 

 1.74 



.93 



.45 



.075 



.04 



.035 



.045 



.25 



.03 

 .12 

 .30 



4.015 



7.23 



80% 



EVAPORATED MILK 



Cost per case of forty-eight tall-size cans containing fifty-four 

 pounds of evaporated milk, net. 



110 pounds milk @ 1.50 



Tin cans 



Boxes 



Labels 



Solder and gasoline 



Coal 



Labor 



Interest on investment and insur- 

 ance 



Freight 



Selling expense 



Total cost per case 



1913. 



1.65 

 .55 

 .075 

 .04 

 .02 

 .045 

 .25 



.03 

 .12 

 .30 



3.080 



1917. 



3.30 

 .96 

 .10 

 .08 

 .04 

 .12 

 .50 



.03 

 .15 

 .45 



5.73 



Increase due 



to war 

 conditions. 

 100% 

 75% 

 33^% 

 100% 

 100% 

 150% 

 100% 



No Increase 



25% 

 50% 



* The figures showing per cent increase due to war condition were com- 

 piled by Professor A. C. Anderson, Mich. Agr. College, who conducted an exten- 

 sive study on cost of manufacture of sweetened condensed milk. 



