Specify DUR,ABLE's PTYWOOD

a product of Durable Plvwood Co.-Arcata and Durable Fir Lumber and Plywood Co.-Calpella

$3,000.00 of those sales are involved in Roofing and Cement, and that your cost of sales isZa/o. If you lose $3,000.00 of your sales volume and are unable to cut out a proportionate share of your overhead, your cost of doing business would become almost 24%.

The third requisite, and perhaps one of the most important for pricing merchandise, is knorvledge of what a fair return or net profit'really is.

If you ask the average dealer in the United States how much he thinks he should make, he will probably tell you that he would be very happy to make 5/o to sales.

In most cases, this figure is not correct. 5/o neI" to sales may be too high in certain cases, but in most cases it is far short of the percentage necessary in order to make a fair return to the total investment.

If he answers you on the basis of return to investment and he thinks that a lo/o figure is reasonable, he probably believes that the lU/o figure is high enough because of the very large volume involved in our businesses.

Let me remind you that Ford, General Motors, U. S. Steel, U. S. Gypsum and most of our large manufacturers in the United States all make in excess of 20/o before taxes. I think 20/o is a minimum figure.

It is reasonable to estimate that you can put your money out at 6 to B% with complete safety so you should be able to make at least that much in your business because there is risk involved.

If the average ,company was making 2O/o before taxes, they would have to spend approximately half of that in t)pecializing in TRUCK & TRAILER* delivery as well as Carload lots.

Durable's fir,000,000 plant inuestment-wbicb includ'es tbe fnest equipment aoailable-assares loa of consistent qlity.

D.roirrg California dealers with a combined Annual Production of over 100,000,000 feet of Douglas fir INTERIOR and EXTERIOR plywood Througb qualifed. iobbers only.

*All Truck and. Trailer sbipments Protected. b! POLYETHYLENE coaering in ad.dition to tarpaulin,