18 CONTROL SERIES NO. 126 



Retail prices per ton used in computing average rebate: 



Unadulterated bone meal $60.69 



Sulfate of ammonia 45.00 



Phosphate rock 24.02 



The price for unadulterated bone meal represents the average retail selling price 

 quoted by dealers. The price for sulfate of ammonia is the retail cash delivered 

 price quoted by several fertilizer manufacturers. The price for phosphate rock 

 is the average retail cash delivered price quoted by two large fertilizer manu- 

 facturers. Since these are retail prices all costs for handling, grinding, bagging, 

 bags, overhead, shipping costs, agents' commissions, etc. are included. The 

 cost of mixing the various ingredients to form the adulterated mixture is not 

 allowed. 



.2458 X 60.69 = 14.92 retail value of unadulterated bone meal 

 .0834 X 45.00 = 3.75 retail value of sulfate of ammonia 

 .6708 X 24.02 = 16.11 retail value of phosphate rock 



$34.78 calculated retail value of one ton of adulterated 

 bone meal. 



Average retail selling price of adulterated bone meal $56.14 



Computed retail value ' 34.78 



Calculated rebate per ton due retail purchaser (average) $21.36 



It is emphasized that the value of $34.78 per ton for the adulterated bone meal 

 is what the Control Service considers a fair retail selling price for this product. 

 It is used only to establish the average rebate of $21.36 per ton to which the 

 retail purchaser is entitled. Any adjustment between the Summers Fertilizer 

 Company and the three distributors of the adulterated product is outside the 

 province of the Control Service. 



Through Control Officials in Maryland the adulteration of bone meal sold in 

 this and other states has been brought to the attention of the Federal Office of 

 Price Administration. 



