Wisconsin Administrative Code
Department of Agriculture, Trade and Consumer Protection
ATCP 90-139 - Trade and Consumer Protection
Chapter ATCP 103 - Dairy trade practices
Section ATCP 103.08 - Representative cost
Current through August 26, 2024
The department may designate the calendar periods from which expense data shall be extracted. The month in which the price under investigation was established shall be included in such period unless a different period is designated. Cost analysis shall be based on the following:
(1) RAW MATERIAL. The most recent raw material expense shall be used to compute costs of individual products. Ingredient cost shall be based on most recent invoice cost.
(2) CONTAINERS AND CASES. At least a 4-months' period shall be analyzed for purchase prices, inventory records and trippage records.
(3) METHODS AND WAGES. Wages in effect on the date the cost analysis is instituted shall be used. Manning tables and schedules for the past 6-months' period shall be used. In the absence of such records, visual observation and work sampling shall be employed. Changes in methods of operation shall not be considered in a cost analysis until such changes have been reflected in expense records for a 30-day period subsequent to such changes.
(4) ALL OTHER EXPENSE ITEMS. A 6-months' minimum expense experience shall be used to reflect recent long-term costs. In the case of ice cream, current raw material costs shall be used and the most recent 12-months' period shall be used for all other expense items.
