36.25 pounds and this is 6623%. 36.25 ÷ 66% X 100 = 54.37 pounds required to manufacture one dozen No. 221⁄2 cans. 150% of 36.25 = 54.27 pounds and 250% of 21.75 = 54.37 pounds.

To figure standard or cheap catsup made from 1.030 purée, 50% whole tomatoes and 50% trimmings, take the quantity of tomatoes required for one dozen cans of purée of the size desired and as there will be a further concentration, or loss, of 1623% in manufacturing the purée into catsup the pounds of tomatoes required for the purée will represent 831%% of the quantity required for the same size can of catsup. For quick figuring take 120% of the tomatoes required for the purée. (100 ÷ 83% 14% X 100 = 120%.) Or take 180% of the fill capacity of the cans. (Purée 6623%. Catsup 1623% less or 55%%100 ÷ 55 x 100 = 180%.)

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To illustrate: Fill capacity of one dozen No. 22 cans is 21.75 pounds. Tomatoes required to manufacture 1.030 purée is 32.62 pounds. 32.62 pounds is 8313%. 32.62 ÷ 83% x 100 = 39.14 pounds required to manufacture one dozen No. 21⁄2 caps of standard catsup.

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120% of 32.62 39.14 pounds and 180% of 21.75 = 39.14 pounds. To figure hot sauce made from any 1.035 tomato purée take the fill capacity of the size can to be figured, which for hot sauce is always an 8-ounce can, and as there will be a further loss of 3313% in converting the purée into hot sauce the pounds of tomato required for the purée in one dozen cans will represent 66%% of the tomatoes required for the same size can of hot sauce.

For quick figuring take 150% of the tomatoes required for the purée (66% =23.50. 3/3 = 150%.) Or take 250% of the fill capacity of the can. (Purée is 60%. Hot sauce is less or 40%. 40% = 2/5. 1/5 50. 5/5 = 250%)

To illustrate:

The fill capacity of one dozen 8-ounce cans is 6.56 pounds. The tomatoes required to manufacture the purée for one dozen 8-ounce cans is 10.93 pounds.

10.93 pounds is 66%%. 10.93 ÷ 663 × 100 = 16.40 pounds required for one dozen 8-ounce cans of hot sauce.

Purée required to fill one dozen 8-ounce cans is 10.93 pounds. 150% of 10.93 16.40 pounds. Fill capacity of one dozen 8-ounce cans is 6.56 pounds. 250 % of 6.56 pounds is 16.40 pounds.

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To figure Italian paste made from any 1.035 purée take the fill capacity of the size can in question and as there will be a further concentration, or loss, of 60% in manufacturing the purée into paste the pounds of tomatoes required for the purée in the size can in question represent 40% of the tomatoes required for the same size cans of paste. For quick figuring take 250% of the tomatoes required for the purée. (40%=2/5. 1/5=50. 5/5=250%.) Or take 416%% of the fill capacity of the can. (Purée 60%. Paste 60% less or 24%. 100 ÷ 24 × 100 = 416%%.)

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To illustrate: Fill capacity of one dozen No. 22 cans is 21.75 pounds. Tomatoes required to manufacture 1.035 purée is 36.25 pounds. 36.25

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pounds 40%. 36.25 ÷ 40 x 100 = 90.36 pounds required, or 36.25 X 250 90.36 pounds or 21.75 x 416%% = 90.36 pounds required. =

It must be clearly understood and kept in mind that the concentrations as given in the foregoing explanations are not uniform. Every packer knows that tomatoes grown in one section will vary in water content as compared with tomatoes grown in another section and also that tomatoes one season will vary as compared with tomatoes in another season and the concentrations will depend upon the percentage of water in the fruit.

The concentrations given are merely used as a fair average and to illustrate the method of figuring.

It will be necessary for the accountant to determine the actual loss by concentration in each individual plant and this can be done very easily from the record book kept by the chemist, or if there is no chemist a book of production records should be kept by the person in charge of the purée and catsup tanks. This book should show each batch of juice prepared and the production in containers of whatever sizes packed.

The "Distribution of Cost" sheet for tomatoes will be different in form from that used for fruits but should be the same size and filed in the same binder under the proper index.

The headings of the columns will be "Sizes Packed"; "Grades Packed"; "Cases Packed"; "Dozens Packed"; "Fill Capacity per Dozen Cans"; "Per Cent of Meat and Purée"; "Pounds of Raw per Dozen Cans"; "Total Pounds of Raw Consumed"; "Pounds Raw per Dozen Cans Reconciled"; "Total Pounds Raw Consumed, Reconciled"; "Value Differential"; "Total Differentials"; "Unit Differentials"; "Cost per Pound"; "Cost per Dozen"; and "Total Cost." This will be a total of 16 columns.

As very few cost sheets will be required for tomatoes it will be more economical to have a supply of the sheets made up in blank to be filled in as required.

In column one will be entered the sizes of the cans packed and in column two the grades. In column three the number of cases and in column four the number of dozens packed. These two columns to be totaled, the totals being entered at the bottom of the sheet. In column. five will be entered the fill capacity of the cans as determined and in column six will be entered the per cent of meat and purée required to pack the various grades. In column seven will be entered the pounds of raw per dozen cans as determined, and in column eight the total pounds of raw consumed in the total pack of each size and grade as entered. Total this column and enter the total at the bottom of the page.

The total of this column should agree with the total number of pounds purchased and used in the pack. However, there are many reasons why it will not agree, as it never will. In addition to those reasons already given is that of waste. The waste of raw product may be much greater than it should be and this excessive waste must be taken care of. Divide the total of column eight into the total number of pounds of raw tomatoes purchased and use the percentage figure obtained in reconciling the total quantity of tomatoes used in each size and grade

as entered in column eight, entering the individual results in column ten. Total this column and it will agree with the total quantity purchased. From the quantities as entered in column ten determine the number of pounds consumed per dozen cans of each size and grade and enter the results in column nine.

It will now be necessary to establish the value differentials for the grades packed. In doing this it will be necessary to establish values for only six grades as follows: solid pack, extra standard, standard, purée from whole tomatoes, purée made from 50 per cent whole tomatoes and 50 per cent trimmings and purée made from trimmings.

The value of tomatoes in tomato products made from purée will be the same as for the tomatoes in purée.

The same can be said in regard to value differentials on tomatoes as was said regarding those on fruit. They are entirely arbitrary regardless of the system used in their determination and must remain so until such time as uniform methods of cost finding and distribution are adopted by the various canners' associations.

The following differentials will be found to distribute the cost of raw tomatoes in very equitable proportions.

Value Differentials for Tomatoes.

Enter these value differentials in column eleven against the proper grades.

Multiply the total number of pounds consumed in each size and grade as finally reconciled and entered in column ten by the differentials in value and enter the results in column twelve. Add the amounts entered in this column and enter the total at the bottom of the sheet. Divide this total into the total cost of the raw tomatoes used in the pack and enter the quotient at the bottom of column thirteen. Multiply this quotient by the value differentials as entered in column eleven and enter the individual products in column fourteen as the cost per pound of tomatoes in each grade packed. Multiply the number of pounds per dozen cans of each size and grade as entered in column nine by the cost per pound as entered in column fourteen and the results will be the cost of the raw tomatoes in one dozen cans of each grade and size. Enter these costs in column fifteen. Multiply these costs per dozen cans by the number of dozens packed, entering the products in column sixteen. Total these amounts and the result should balance with the total cost of the tomatoes purchased and used in the pack.

Having distributed the cost of the raw tomatoes, proceed to distribute the various cost accounts to the grades, products and sizes packed exactly as was done in the case of fruit and already detailed.

To determine the cost of tomato products of various specific gravities

refer to the "Table for Computing Volume of Pulp of Any Specific Gravity" in Part II.

In using this table to determine costs proceed as follows:

Pulp of specific gravity of 1.035 is standard and the method of figuring costs has already been explained.

If it is desired to know the cost of pulp of any specific gravity and knowing the cost of 1.035 pulp it will only be necessary to refer to the table and in the column of 1.035 specific gravity opposite the specific gravity desired will be found the proper factor by which to multiply the cost of tomatoes required to manufacture the 1.035 pulp.

Illustration: It is desired to know the cost of tomatoes required to manufacture one dozen No. 21⁄2 cans of 1.055 pulp.

Opposite 1.055 and in the 1.035 column is found the factor 1.62. Multiply the cost of tomatoes required to manufacture one dozen cans of 1.035 pulp by this factor 1.62 and the result will be the cost of the tomatoes required to manufacture one dozen cans of 1.055 pulp.

The balance of the direct cost accounts will be the same for pulp of any specific gravity. Determine the direct costs and then apportion the remaining accounts in the manner already detailed.

While this table will not prove accurate to within one or two pounds of tomatoes per dozen No. 21⁄2 cans it will prove to be close enough to be safely used for estimating purposes in arriving at the proper price to be charged for pulp of any specific gravity.

Following is another useful table in figuring the volume of pulp in gallons as compared with 1.035 pulp.

Specific Gravity of Tomato Pulp

And Corresponding Volume Equivalent to 15 Gallons

In figuring estimated costs in advance of the packing season for the purpose of estimating profits or to determine the advisability of packing any particular product or to determine a selling price, the cost of the green produce can be determined by taking the prevailing cost per ton delivered at the factory and determining what per cent this cost is of the corresponding cost the year before. Then take each grade to be packed, or any grade, and multiply the final cost of the green produce for the corresponding grades of the year before by this percentage, which will give the estimated cost of the green produce for the current year.

The labor cost can be estimated by a percentage gain or loss over the year before and apportioned to the grades to be packed in the same manner as for green produce.

The cost of cans, lye, condiments, labels, paste, boxes and nails, strapping and silicate can be accurately determined by market prices. The balance of the accounts must be accurately estimated and apportioned in the same manner as for figuring final costs.

It should be possible to make a very close estimate of the cost of the future pack by following these instructions.