ATCP 103.10(5)(a)(a) The function included in this category is the purchase or production of water, steam, power and refrigeration. Expenses shall include, but not be limited to, wages and fringe benefit expense for stationary engineers and other personnel engaged in the production of these services; depreciation, insurance, supplies and repairs on equipment used in the production of these services; electric power and lights for plant and office; fuel for heating and steam production and similar services for plant and office; water for plant and office. ATCP 103.10(5)(c)(c) The total of the expenses in this category shall be included in processing and packaging expense. ATCP 103.10(6)(a)(a) Functions included are all plant functions from receiving of raw materials to loading of route trucks and including the handling of finished products at branch depots. Expenses to be included in this category are all salaries, wages and fringe benefit expense of all plant and loading platform labor and supervision; all supplies and purchased services for the plant, warehouse, cold room, hardening room and platform; all repairs, royalties, depreciation and insurance on plant equipment; all wages, fringe benefit expense, truck expense and other expense of transporting finished products from the plant to a distribution point which is not located at the plant; allocated general and administrative expenses; allocated occupancy expense; water, steam, power and refrigeration. ATCP 103.10(6)(b)(b) Expenses not to be included are salaries and fringe benefit expense of plant supervisors who are officers of the company. ATCP 103.10(6)(c)(c) The salaries, wages and fringe benefit expense of personnel assigned to processing, packaging and loading platform functions shall be assigned to the cost centers in which they are employed on the basis of time spent in such cost centers. ATCP 103.10(6)(d)(d) The depreciation expense for equipment used in processing and packaging and loading platform functions shall be assigned to those functions on the basis of depreciation records for such equipment. ATCP 103.10(6)(e)(e) Other expenses in this category shall be assigned to cost centers on the basis of available records or utilization. ATCP 103.10(6)(f)(f) The transportation to branch expense shall be assigned to the loading platform function. ATCP 103.10(6)(g)(g) The expense for water, steam, power and refrigeration shall be allocated to milk and ice cream products through the cold room and hardening room cost centers on the basis of point values (see Table I). For the purpose of this allocation only, one gallon of ice cream, one gallon ice cream mix or 3 dozen novelties are the equivalent of 20 fluid milk points. ATCP 103.10(6)(h)(h) The general and administrative expense shall be allocated to cost centers in the same proportion that other identifiable cost center expense sub-totals bear to total expense. ATCP 103.10(7)(a)(a) The functions included in this category are sales, advertising and promotion. The expenses shall include salaries, commissions, fringe benefit expense and traveling expenses of sales managers, salespersons, advertising managers, promotional driver salespersons not serving a regular delivery route, and the stenographic and clerical help directly assigned to such personnel; automobile and truck expense of personnel engaged in this function; promotion expense, including contest expense; advertising space, time, preparation and printing expense; all other direct expenses of advertising and promotion; bad debts. ATCP 103.10(7)(b)(b) Expenses not included in this category are salaries and fringe benefit expense of sales managers who are officers; wages, commissions and fringe benefit expense of driver salespersons. ATCP 103.10(7)(c)(c) Expenses in this category shall be assigned to product groups, milk or ice cream on the basis of the method of distribution (milk retail, milk wholesale, milk vendor, milk special route, milk private label, ice cream wholesale, ice cream vendor, ice cream special route, ice cream private label), provided that advertising space, time, preparation and printing expense and all other direct expense of advertising and promotion, other than internal promotion not directed to the general public, shall be assigned to all products and allocated on the basis of total dollar sales. None of the advertising or promotion expense shall be allocated to private label sales. Allocated occupancy expense shall be assigned to all products and allocated on the basis of total dollar sales. ATCP 103.10(8)(a)(a) The expenses shall include, but not be limited to, the following: raw milk; cream; skim purchased; ingredients; pre-processing expense; ice cream or ice milk mixes; condensed or concentrated milk or skim milk; dry milk powders; any other fluid or dry milk products. ATCP 103.10(8)(b)(b) The cost of raw milk to a wholesaler, regulated by Federal Market Order, shall not be less than the applicable class price and its applicable butterfat differential announced by the federal market order administrator regulating such wholesaler and any additional cost to the wholesaler such as premiums, handling and all other charges, unless a lesser cost for any applicable class can be shown by the wholesaler. Such costs shall include any federal market administrator audit adjustments. ATCP 103.10(8)(c)(c) In the absence of proof of a lesser cost, a producer wholesaler selling milk of his or her own production shall include a cost per hundredweight of milk not less than the applicable class price and its applicable butterfat differential announced by the federal market administrator when such producer wholesaler is located in a geographic area regulated by any Federal Market Order. When such producer wholesaler is not located in a geographic area regulated by any Federal Market Order, in absence of a proof of lesser cost, he or she shall include a cost per hundredweight of milk not less than the applicable class price and its applicable butterfat differential announced by the federal market administrator of the Federal Market Order that is closest to the plant of such producer wholesaler. ATCP 103.10(8)(d)(d) Any wholesaler not regulated by federal market order administrator shall use the price actually paid for milk purchased from producers or other sources. The price shall include all additional costs, such as premiums, handling and all other related charges. ATCP 103.10(8)(e)(e) In determining separate prices for a hundredweight of butterfat and skim milk, the computation involves applying the announced butterfat differential to the prices of 3.5% milk. The computations would be as follows: Class I skim value = Class I price – (B.F. Diff. × 35)
Class I butterfat value = Class I price + (B.F. Diff. × 965)
Class II skim value = Class II price – (B.F. Diff. × 35)
Class II butterfat value = Class II price + (B.F. Diff. ×965)
ATCP 103.10(8)(f)(f) All raw materials purchased from sources other than producers shall be included at invoice cost. ATCP 103.10(8)(g)(g) The cost accumulated in this category of raw material expenses shall be accumulated for all products processed, and converted by computation to unit costs in accordance with unit weights specified in s. ATCP 103.17, Table VI. ATCP 103.10 HistoryHistory: Cr. Register, November, 1966, No. 131, eff. 12-1-66; am. (8) (c), Register, December, 1972, No. 204, eff. 1-1-73; corrections made under s. 13.93 (2m) (b) 5., Stats., Register, April, 1993, No. 448; am. (8) (g), Register, March, 1994, No. 459, eff. 4-1-94. ATCP 103.11(1)(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.