ADVERTISING

Inch. Minimum Ad One-Half Inch.

A position by young man of good habits, experienced in yard and office work both retail and wholesale lumber business. Can run bookkeeping and billing machiqe, also has bank experience. Will go anywhere. References given. Address C-500, The California Lumber Merchant.

For Sale

3-TON REO with overload springs, three-roller body. Carries 4,000 feet Truck practically new. Real bargain. 5905. Mail address 838 West 104th G. W. Maddox.

15-foot combination

Common Lumber. Phone THornwall Place, Los Angeles.

"A"tu.l Overh ead" Method for 90 D.y Test Period Approved

Washington, D. C., January 5, l934.-National Recovery Administrator Hugh S. Johnson today approved, for a 90day test period, the method by which "actual overhead" will be determined for inclusion in the retail selling prices of lumber, lumber products, building materials and building specialties.

The retail lumber and lumber products code prescribes that no one shall sell below cost and defines cost as including the actual cost of the merchandise to the seller plus actual overhead. Actual overhead is to "include disbursed expense involved in selling and delivering merchandise as determined by accounting methods approved by the Code Authority and the Administrator-and shall be computed by the statistical mode methods."

Under the statistical mode methods approved today the "actual overhead" in the retail lumber business will include two general items-"handling and delivery expenses" and "overhead for selling and administration." In the case of lumber sold by the 1000-board feet, handling and delivery expense, fixed at approximately 17.77 per cent of the actual cost of the merchandise, will be approximately as follows:

45c and 50c Wage Area ..$6.00 per 1,00O feet

4Oc Wage Area . 5.60 per 1,00O feet

35c Wage Area 5.2O per 1,000 feet

25c and 30c Wage Area . . 4.80 per 1,00O feet

In selling other building items the rates per 1,00O feet would be used on a percentage basis with $6 figured as 20 per cent of the cost and the rates in other areas to be computed downward accordingly.

The method adopted for computing "overhead for selling administration," fixed that item at an average not to exceed 33.77 per cent of the actual cost and the order approved by General Johnson will permit the inclusion in the retail price of not to exceed 75 per cent of the average in each area.

Among the items which are included in determining

Lumber Yard For Sale

Los Angeles and Southern California lumber yards for sale. Address Box C-€0, Care California Lumber Merchant.

For Lease

Warehouse equipped complete for handling of lumber and lumber products. 8e<135 feet, double frontage, on Santa Fe Siding. Desks, safe and office space included. Apply Roy E. Harrington, care California Moulding Co., 1306 West 58th Street, Los Angeles.

L. A, COUNCIL VOTES TERMITE LAW-LUMBER INSTITUTE OPPOSES MEASURE

(Continued from Page 25) lation so quickly as new building. It puts men back to work all along the line from the carpenter on the job itself to the worker on the bench in the furniture factory. Atrything which retards building, as this ordinance unquestionably will, retards the return of prosperity. It is a pity that the Councilmen have, for reasons known only to themselves, saddled this extra expense upon home-builders over the express disapproval of their own expert advisors, and without examining the cdhstructive proposal of the Institute, which Mayor Sha'nv recommended in his able analysis of this measure when he returned it to the Council with his veto."

"overhead for selling administrative" and the maximum percentage to be allowed for each are the following:

Application of the costing formula now approved rather than that originally provided in the Code will, General Johnson was assured, involve an increase in retail prices to consumers of only between two and three per cent generally.

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