made by the person in charge of the spice room, who will usually be the sirup maker. The distribution of labels has already been treated in the distribution to the various varieties packed (see label tables), the amount to be charged to the grades and sizes having already been determined. The cost of labels as distributed will always include the cost of the paste used. Distribute properly on the distribution of costs sheet. Boxes, nails, strapping and silicate will be apportioned by simply taking the total cost of each size used and determining the unit cost of each size. In making the distribution on the cost sheet the cost per dozen will be determined by dividing the total unit cost by the number of dozens in one case. This will complete the distribution of the direct costs on the distribution cost sheet. The various columns will be totaled and the totals entered as "Direct Costs." Factory financial expense account should be distributed on the basis of direct costs. The per cent of the financial costs to the total direct costs has already been determined. Apply this per cent against the direct cost of each size and grade and the results will be the amount of factory financial expense to be charged to each size and grade. Factory overhead expense should be distributed to the various sizes and grades on the basis of cases packed. The cost of factory overhead expense per case, after reducing the pack to the uniform unit size, has already been determined and it will be a simple matter to determine the cost per dozen. Then use the table of relative capacity differentials to determine the amount to be charged to each size and grade. It will be noted that in reducing cases to a uniform size it is necessary to use the table of case equivalents, but in reducing dozens it is necessary to use the table of can equivalents. Royalties and rentals of leased machines will be distributed on the basis of cases packed except in cases where it can be charged direct to the variety the machines are used on. The total amount as charged against the variety by the number of dozens packed after reducing to the uniform size will be the cost per dozen of the uniform size, and this cost multiplied by the capacity differentials of cans of other sizes packed will give the amount to be charged against each size and grade packed. Depreciation and obsolescence expense should be distributed on the basis of the number of cases packed. Distribute this account in the same manner as the preceding account. After all the above distributions have been made to the proper columns they should be totaled and the totals entered on the cost sheet as the "Total Manufacturing Costs." General overhead expense should be distributed on the basis of the "Total Manufacturing Costs." The per cent of general overhead expense to manufacturing cost has already been determined, and this per cent applied against the manu facturing costs of each size and grade will give the amount to be charged to each, which will be entered in the proper column. The cost per case of warehousing expense has already been determined and as this cost is figured on the cases as packed it is not necessary to reduce the pack to a uniform size. Care must be exercised, however, to see that the proper cost per dozen is charged as the cost for No. 10 cans per dozen will be four times the cost per dozen for No. 21⁄2 cans. Brokerage and commission should be distributed on the basis of selling price. The per cent of the brokerage and commission to the total selling value has already been determined. Apply this per cent against the selling value of each size and grade and the result will be the amount to be charged to each. Discount allowed and selling expense are both distributed on the same basis and in the same manner as brokerage and commission. The columns should now be totaled and the totals entered as the "Total Cost to Make and Sell." Unallowable and non-taxable expense and revenue account can now be distributed to the various grades and sizes on the basis of value as reflected by the direct costs. The per cent of the total of unallowable and non-taxable expense and revenue to the total of direct costs having been already determined, this per cent applied against the direct cost of each grade and size will give the amount to be charged to each. These amounts will be entered in the proper columns and added to the "Total Cost to Make and Sell" for the purpose of determining the selling prices. This finishes the distribution of final costs. Now multiply the total number of dozens packed of each grade and size by the total cost per dozen of each grade and size, and the amounts will represent the total cost of each grade and size, and these amounts added will be the total cost of the variety as packed and should balance exactly with the total of the total cost column. At the bottom of the sheet enter in the respective columns the selling prices of the various grades and sizes. Beneath the selling prices enter the difference between such prices and the total cost as the profit or loss per dozen. It sometimes is necessary to distribute an amount of money over the tonnage of fruit on the basis of 100 per cent value for number one fruit and 50 per cent of the value of number one fruit for number two fruit. This is often necessary in co-operative organizations where the fruit is not purchased but is packed for the grower's account and the return to the grower is based on the returns from sales. When a distribution to the grower is made out of accumulated funds it is figured in the following manner: $100,000 is to be distributed to the growers on the basis of twice as much for number one as for number two fruit. The total tonnage of fruit received and on which payment is to be made is 5,008 tons of No. 1, and 569 tons of No. 2 fruit; then 5,008 X 2 = 10,016 and 569 × 1 = 569, the total of the two products being 10,585. $100,000 divided by 10,585 is $9.44733. Then 2 $9.44733 is $18.89466, the amount to be paid on one ton of No. 1 fruit and 1 X $9.44733 is $9.44733, the amount to be paid on one ton of No. 2 fruit. Cost of Tomatoes and Tomato Products In figuring the cost of tomatoes and tomato products many peculiar and perplexing problems are encountered. There is the solid pack tomato packed solid in the can without the addition of juice or purée; the extra standard pack which is 75 per cent meat and 25 per cent purée; and the standard pack which is 60 per cent meat and 40 per cent purée. Then there is the purée made from trimmings and sometimes made. from 50 per cent trimmings and 50 per cent whole tomatoes, and the purée made from 100 per cent whole tomatoes. Purée is the tomato juice boiled down, or concentrated, to any required specific gravity. The government specifications on tomato purée are as follows: Specific gravity. Field molds. Bacteria. Yeast and spores.. . 1.035 66 per cent 100,000,000 per c.c. .125 per 1-60 c.mm. These allowances are too liberal and the packer of tomato purée should segregate his pack according to the specifications given in the table under tomatoes in Part II. The finished purée is that which is run through the finishing machines and the unfinished purée is that which is not run through the finishing machines. After the purée has been manufactured it is sometimes made into catsup, hot sauce and Italian paste. Catsup is made in several different grades such as fancy, standard, cheap catsup, and fish sauce and into almost any quality desired by changing the formula for the spices and the vinegar. (See Tomato Products, Part II.) In figuring the cost of a complete line of tomato products—that is, a pack of solid pack, extra standard, standard, purée, catsup, hot sauce and Italian paste-first determine the fill capacity of the various sized cans used. Tomatoes are packed in No. 2, No. 22, No. 3 and No. 10 cans. Purée is packed in No. 10 and 5-gallon cans. Hot sauce is packed in 8ounce cans. Italian paste is packed in 6-ounce cans. Catsup is packed in No. 10 cans and bottled in half-pint and pint bottles. The fill capacity of the cans is determined by filling the can with water, taking the gross weight without the cover and deducting the weight of the can to determine the weight of the water content. The fill capacity per dozen of the various sized cans used is as follows: 6-ounce . 8-ounce. 1 tall. 4.69 pounds 6.56 pounds 9.85 pounds 12.56 pounds Next determine the per cent of tomato meat and the per cent of tomato purée in each grade of product packed. The following table represents the tomato meat and the tomato purée in each grade. All products manufactured from purée will, of course, have a fill of 100 per cent purée. TABLE OF PERCENTAGES OF TOMATO FILL To determine the quantity of tomatoes used in each grade and size packed it will be necessary to first determine the concentration of the purée used. Taking purée of 1.035 as the standard and fixing the loss in concentration at 40 per cent, which represents a concentration of 100 to 60, the quantity of tomatoes required to pack any grade will be determined in the following manner. The quantity required for solid pack grade will be 100 per cent of the fill capacity of the can; the quantity required for the extra standard grade will be 75 per cent of the fill capacity for tomato meat plus the quantity in weight required to manufacture the 25 per cent of purée in the can. The fill capacity of a No. 212 can is 21.75 pounds. 75 per cent of 21.75 is 16.31 pounds, which is the weight of the tomato meat in one dozen cans. 25 per cent of 21.75 is 5.44 pounds, which is the weight of the tomato purée required for one dozen cans. The concentration of the purée taken at 1.035 specific gravity was 100 to 60, or a loss of 40 per cent. Therefore 5.44 pounds represents 60 per cent of the tomatoes required to manufacture the purée in one dozen No. 211⁄2 cans. 5.44 60 X 100 equals 9.07 pounds of tomatoes required to manufacture the purée in the can. 16.31 pounds plus 9.07 pounds is 25.38 pounds, the total weight of tomatoes used in packing one dozen cans of extra standard grade of tomatoes. To determine the quantity of tomatoes required to pack one dozen cans of No. 10 standards: The fill capacity of one dozen No. 10 cans is 81.18 pounds. Standard grade of tomatoes is packed 60 per cent meat and 40 per per cent purée. cent of 81.18 is 48.71 pounds of tomatoes required for the meat. The concentration of the purée of 1.035 specific gravity is from 100 to 60, or a loss of 40 per cent; therefore 40 per cent of the fill capacity, or 32.47 pounds, is 60 per cent of the tomatoes required to manufacture the purée in one dozen cans. == 32.47 60 X 100 54.11 pounds, the quantity required to manufacture the purée in one dozen cans. 48.71 pounds + 54.11 pounds is 102.82 pounds, the quantity of tomatoes required to pack one dozen number 10 cans of standard grade. To figure fancy purée of 1.035 specific gravity made from whole tomatoes or from 50% whole and 50% trimmings take the fill capacity of the can and as the loss is based on a concentration of 100 to 60, or 40%, the fill capacity will represent 60% of the tomatoes required to fill one dozen cans. 1% will be 1/60 of this weight and 100% will be 100 × 1%, which will be the weight,required to manufacture the purée. For quick figuring take 16623% of the fill capacity for the same result. (Fill capacity 60. Tomatoes required = 100%. 1% = 1/60 of 100 or 12%. 100% = 100 x 1% = 1662%%.) To illustrate: = Fill capacity one dozen No. 22 cans is 21.75 pounds. 21.75 pounds is 60%. 21.75 60 x 100 = 36.25 pounds required to manufacture 1 dozen No. 21⁄2 cans of 1.035 purée, or 21.75 pounds X 166%% = 36.25 pounds. To figure cheap unfinished purée made from 50% whole tomatoes and 50% trimmings and having a specific gravity of 1.030 take the fill capacity of the can and as the loss is based on a concentration of 100 to 66% or a loss of 331%%, the fill capacity will represent 66%% of the total weight of tomatoes required to fill one dozen cans. 1% = 1/66% of the fill capacity and 100% = 100 X 1% or the total weight required. For quick figuring take 150% of the fill capacity of one dozen cans for the same results. To illustrate: The fill capacity of one dozen No. 21⁄2 cans is 21.75 pounds. Concentration 100 to 6623. Loss is 3313%. 21.75 pounds is 6623%. 21.75 66% = .3262 pound x 100 = 32.62 pounds. 150% of 21.75 = 32.62 pounds. (Tomatoes required 100 X 11⁄2 150.) = = 100. Fill capacity = 66%. 1 = 100/66% = 11⁄2. To figure fancy catsup made from any purée having a specific gravity of 1.035, take the number of pounds of tomatoes required to manufacture one dozen cans of purée of the same size and as there will be a further concentration, or loss, of 331%% in manufacturing the purée into catsup the pounds of tomatoes required for the purée will represent 66% of the tomatoes required for the same size cans of catsup. For quick figuring take 150% of the purée. (6623% 23. 1/3 = 50. 3/3 150%.) Or take 250% of the fill capacity. (Purée is 60%. Catsup 333% less or 40%. 40%=2/5. 1/5=50. 5/5=250%.) To illustrate: The fill capacity of one dozen No. 21⁄2 cans is 21.75 pounds. Tomatoes required to manufacture 1.035 purée for one dozen No. 21⁄2 cans is |