COST FINDING 347
costs of flour and of corn syrup and of standard burden
ratios from the complete business cycle just past,
and supplementing these by tables showing the effect
on costs, of variations by fractions of a cent in the
prices of flour and com syrup, and of varying periods
of storage. This information enables the management
to judge, for example, whether a low price of raw materials
in February would justify laying in a large
stock of them, if the sale of the finished product is not
expected before the Christmas demand comes on.
