COST OF MANUFACTURE 221 



Evaporated Milk. 



Cost per case of forty-eight tall size cans, weighing forty-eighf 



pounds net. 



1913. 1920. 

 Jan. 1. 



106 Ibs. milk @ $1.50 $1.59 @ $3.60 $3.816 



Cans (vent hole) 55 .988 



Boxes (wood) 075 .262 



Labels .04 .053 



Solder and gasoline (vent hole cans) . . . .007 .014 



Coal 045 .09 



Factory labor 15 .23 



Administration expense 07 .10 



Freight 14 .35 



Selling expense 10 . .12 



Interest and insurance on investment 



and on operating capital .03 .07 



Total cost per case $2.797 $6.093 



