Section ATCP 103.15 - Distribution expense and cost(1) The functions included in this category are route operations and supervision. The expenses shall include, but not be limited to, allocated garage expenses; allocated general and administrative expenses; salaries, commissions and fringe benefit expenses of route driver-salespersons, relief driver-salespersons, and their immediate supervisors; route truck operation expenses; all other direct expenses of route operation. Expenses which are not included in this category are salaries, commissions and fringe benefit expenses of driver-salespersons operating as promoters not assigned to regular delivery routes; route truck operation expense of trucks regularly driven by such promoters; operation expense of trucks used to haul products to a depot.(2) The expenses accumulated in this category shall be assigned to the distribution categories, whenever possible, on the basis of direct measurement or identification.(3) Garage expense shall be assigned to distribution categories on the basis of the number of vehicles normally assigned to each category, and on the basis of the unit factor cost determined in "garage expense."(4) The expenses in this category which cannot be specifically identified and assigned to specific distribution categories shall be allocated to such categories on the basis of the number of distribution routes in each category.(5) The total of the expenses assigned to the wholesale distribution category shall be further computed in accordance with the following steps to arrive at the per unit wholesale delivery cost: (a) Summarize all wholesale distribution expenses (labor and truck expenses).(b) Summarize and total all routeperson's time for all routes being analyzed. Total time shall be summarized in minutes.(c) Divide total wholesale distribution expenses by the total number of delivery minutes to get delivery cost per minute.(d) Multiply cost per minute by service time to get specific cost per delivery. For purposes of this calculation, the wholesaler shall use appropriate wholesale delivery services times for full service delivery, modified drop delivery and drop delivery as set forth in s. ATCP 103.17, Tables III, IV and V, unless the wholesaler submits documentation proving that the wholesaler's actual delivery service times are different from those shown in the tables. Service time for warehouse delivery of milk products and wholesale ice cream deliveries shall be based on actual measurement.(e) Multiply all time other than service time by cost per minute to get total common cost.(f) Divide total common cost for all routes by the number of deliveries of all types to get common cost per delivery.(g) Add specific cost to common cost to get total cost per delivery.(h) Divide total cost per delivery by the number of points delivered, as determined by s. ATCP 103.17, Table II, to get delivery cost per unit.Wis. Admin. Code Department of Agriculture, Trade and Consumer Protection ATCP 103.15
Cr. Register, November, 1966, No. 131, eff. 12-1-66; am. (5) (d), Register, January, 1975, No. 229, eff. 2-1-75; corrections made under s. 13.93(2m) (b) 5, Stats., Register, April, 1993, No. 448; am. (5) (d) and (h), Register, March, 1994, No. 459, eff. 4-1-94.