La Ro«e, 1Q31 Year Book of the National Association of Cost Accountants, N. Y. C.

SCALE ,7

A. Profit Chart Showing the Relation of Sales and Profit.

1. This is a detailed version of 328B.

2. The two lines around which the others are plotted are the ones labelled "A" and "B"

at the lower left, which represent total income from sales and total cost of sales, respectively. So long as "B" is above "A" there is a loss.

kl - IMlOOO >. ' 140000 . .

°{ noooo. o tooooo.

2 O O 2

^ _ )M00O

u ^ I400OO. .*

G 5

£ tioooo a o tooooo

it '°°°°

J - 40000.

< ^

_.i..

;r w*40ow cnspiAY cm

vLAYB m tAcH OF THE;i-iit>OKKirieY

Its- : . : . : : ! -::

r i:t IIQW fuE ACIUKO. eiR i*CH or TWt LAROlUlTOItigci ■ ! ES FRDMTHl! TRCUIUI II»t

:v;iNt otPBEJl MTca BY 'pit

1 .'

The Advertising Research Foundation. New York City. 1937.

SCALE .5

B. The Average Daily Circulation of the Number of Window Displays Required to Obtain Normal Distribution in Various Cities.

The dots represent actual average daily window display circulation passing the normal number of displays in each of the cities studied. It has been estimated that to produce normal display distribution, the average daily window display circulation passing a display should equal 50% of the population of the market. The curve represents that theoretical 50%.

GRAPHIC PRESENTATION

[ I r UMABSORBEO INVESTMENT

( I . ABSORBED INVESTMENT