JOE TARDY

WHOLESATE tUfrIBER, ond Commission Broker lf you wqnl me personolly' coll LUdlow l-A778i ff onyone ot Angelus HcrrdwoodLUdlow 7-616A remarkably efficient technique for speedy car-loading. The report is three-hole punched for ready reference in binders. Write Hyster Company, 2902 N.E. Clackamas Street, Portland 8, Oregon, requesting Hyster Field Report No. 33.

I want a good MILI colni.ion that can furnish good Fir Dimension-Good Studs-and good Fir Boards, and I am not hard to deal with. I have an outlet for plenty of this if I am COMPETITMand I haven't had a credit loss in twenty years.

(Tell them \ou scrw it in The Californi.a Lumber Merchant)

George HorpoleJoins Golden Gqte

George Harpole (left), for the pqst trvo and one-half Years associated with Pacific Fir Sales, has joined the sales staff of Golden Gate Lumber ComPanY, reports Paul Gaboury, owner o{ the Walnut Creek wholesale lumber concern. Harpole will continue to service his old customers in the San Joacluin Valley region, as well as the Bay area, for Golden Gate Lumber.

A native Californian and a graduate of Montana State university, Harpole began his lumber career several years ago with Potlatch Forests, Inc., in Idaho' He later joined Weyerhaeuser Timber Company and went through that firm's sales training program just prior to joining Pacific Fir Sales at Oakland.

In addition to Gaboury and Harpole the sales and office staff of Golden Gate Lumber Company includes Hank Vilas, who joined the firm in October of last year, and Mrs. Eleanor Seiberlich.

Cusfomer Boosls Wqrd & Horrington

Laguna Beach, Calif.Another customer boosted the Ward & Harrington Lumber Company retail yard here in the contest being conducted by The South Coast News. The first-prize weekly winner, Mrs. Helen Wilson, said in her entry:

"Dealing with the Ward & Harrington Lumber Company has left nothing to be desired. My order was promptly filled by an interested salesman and the promise of delivery next morning was kept by the young truck driver who rustled the heavy load some distance, making several trips and refusing to take a tip. The crowning test came when

'Brecrkeven-Point Confrol' by Kronz (Continuetl from l'age 32) expenses, the problems ,,i c,rmputing a breakeven poirrt are m()re difficult. One must think of profitsvolume \ markupexpense rvhere extr)ense is c<;n.rposed of both the standby expenses and the variable expenses. To construct such a chart requires a little knor,vledge of statistics and great deal of information from the accounting department ; and then tl-re value of the chart will be dependent upon both the proper figures and the proper use of them.

Expense Factors

(a) Standby Expenses: A list cif all exltenses that nould exist if open for business rvith minimum inventory but doing no business.

(b) Variable Expenses : ^t list of all expenses, month lty m<inth, u'ith associated volumes. From these expenses the standby expenses are deducted. The results are tl.re variable expenses. Old expense figures are then brought up t<r date for current labor costs and so forth.

(c) For each variable expense, a trend line is contputerl to cletermine just hotv that expense changes u'ith r-olrrme. A scatter diagram shou,s the trend (regressior.r) line for :r particular expense. These trenrl lines n.ray be cletermirred from the total iten-r of expense or onlv tlie varialrle part of it. Using standby plus variable gives the ac1r.:rr-rtage of