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 103.11 - Unit labor and expense

Universal Citation: WI Admin Code ยง ATCP 103.11

Current through August 26, 2024

(1) Expense summaries from other functional categories shall be converted into unit costs. Expense totals shall be divided by a quantitative factor which accurately reflects the volume or level of activity for that expense total.

(2) For dairy plant processing and packaging functions the following conversion factors shall be used; receiving-quart; pasteurizing and separating-points; bottle wash and sorting-quart equivalent (glass); fiber case handling-quart equivalent (paper); filling and casing-paper-quart equivalent; filling and casing-glass-quart equivalent; filling and casing-cottage cheese-pound; bulk wash and filling-gallon; processing-other products-quart equivalent; processing-special products-pound or other unit of weight or measure customarily used; cold room-case; processing ice cream mix-gallon; packaging ice cream-gallon; packaging novelties-dozen; hardening ice cream-gallon, or dozen (novelties); loading platform-milk-case; loading platform-ice cream-gallon, or dozen (novelties); loading platform-special products-pound or other unit of measure.

(3) Expense summaries for each of the sales and distribution categories of sales, advertising and promotion shall be converted to unit cost on the following basis:

(a) Milk products on the basis of points as shown in s. ATCP 103.17, Table I.

(b) Ice cream and novelty products on basis of gallons.

(c) Special products on basis of the unit of quantity or measure in which they are customarily sold.

(d) Sales, advertising and promotion expense not specifically allocated to sales or distribution categories shall be summarized and charged to all products equally on the basis of total dollars of sales; provided none of such expense shall be charged to private label sales.

(4) Each of the expense summaries for filling and casing-paper, filling and casing-glass, filling and casing-cottage cheese, and bulk washing and filling shall be further segregated into expenses and costs associated with specific package sizes. Total expenses for each of such functions shall be allocated to individual package sizes on the basis of the proportionate amount of time required to fill a normal day's production volume based upon the rated machine or line speed expressed in units per minute. In the event of a recent and significant change in filling equipment or method, the period chosen to determine filling machine line speed shall be limited to the period subsequent to the change.

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