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For each of the five product categories listed in the form, please estimate for all records and tapes released in 1971:

(1) the average factory selling price per record

and per tape;
(2) the variable costs per record and per tape;
(3) the average fixed costs per release; and
(4) the required number of records and tapes,

respectively, which have to be sold to
recover the average fixed costs per release,
i. e., to "break even".

Variable costs are those costs which vary directly with the volume of records and tapes which are manufactured and sold. Fixed costs are those costs incurred regardless of the volume of units manufactured and sold. For example, all royalties, fund payments, and license fees vary with the level of units manufactured and sold. Also, a substantial portion of manufacturing costs (e. g., labor and supplies) may vary with the level of units manufactured and sold. However, probably most A&R, studio, recording, and talent costs and most selling promotion and general costs do not vary with the level of units manufactured and sold, and would be accounted for on a per release basis and allocated to one of the five sales categories.

. Any allocation of fixed costs the five product categories should be based on the total number of releases for each category. This procedure will, for example, attempt to allocate to tapes some proportion of overhead that otherwise might be charged entirely to LP's.

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January 15, 1973

Meme tot
Cwmpasses in Record and Tape
Masdacturing Industry

(5) DISTRIR''TION OF SALES

(Comments on Items)

Please indicate the total number of releases issued by your company during 1971 m each of the five product categories listed below. Please &ite abu the breakdown of each of the five totals in terms of the unit **.•* categories shown in the first column. For example, show the num. ber of releases on 45's with sales of less than 2,000 with sales of from 2.3 .1.999, and so forth. Note that the unit sales categories are for year. 19:1 and 1972 in total (in order to capture not less than a full year'. *4.41, even for releases issued in December 1971).

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FINANCIAL REPORTING FORMS Manufacture and Sales of Phonographic Records and Tapes

(end of year - in $000's) 1965

1966 1967 1968 1969

Total Liabilities
Net Worth

Total Liabilities & Net Worth
Note: Please round all figures to nearest thousand.

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