138 Condensed Milk and Miek Powder 



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



The labor, including factory labor, the office personnel and the 

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

 viously with the organization and output ®t the factory. 



The interest on the investment and insurance amount to about 

 two and a half to three cents per case. A factory manufacturing 

 two hundred cases of condensed milk per day requires an invest- 

 ment 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. 



The selling expense varies considerably with the organization 

 of the sales department and the type and extent of advertising done. 

 Under favorable conditions it may be held down to twenty-five 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. 



For convenience sake the cost per case may be grouped as 

 follows : 



