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Coated Free Sheet Paper From China, Indonesia, and Korea - page 112 / 198

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112 / 198

WF/KP internally sourced

$0

$0

$0

$0

$0

WF sourced from affiliates

16

20

20

19

27

WF from unrelated parties

127

135

139

141

137

KP sourced from affiliates

0

0

0

0

0

KP from unrelated parties

0

0

0

0

0

Other raw materials

183

192

219

219

219

Total raw materials

326

347

378

380

383

Direct labor

84

80

78

79

76

Factory overhead

356

370

348

351

337

Total COGS

765

797

803

810

796

SG&A expenses

65

57

55

55

58

Total cost

830

853

858

866

854

Selected aggregate per-short ton cost data of the producers on their operations, i.e., cost of goods sold (“COGS”) and selling, general, and administrative (“SG&A”) expenses, are presented in table VI-3. Overall per-short ton COGS6 and total cost (which includes SG&A expenses) increased continuously from 2003 to 2005, and decreased somewhat from interim 2005 to interim 2006.

1

Wood fiber (WF).

2

Kraft paper (KP).

Source: Compiled from data submitted in response to Commission questionnaires.

Table VI-3 Coated free sheet paper: Average unit costs of U.S. producers, fiscal years 2003-05, January- September 2005, and January-September 2006

COGS:

Raw materials:1 2

Value (per short ton)

Item

2003

Fiscal year

January-September

2004

2005

2005 2006

A variance analysis showing the effects of prices and volume on the producers’ sales of CFS paper, and of costs and volume on their total cost, is shown in table VI-4. The analysis is summarized at the bottom of the table. The analysis indicates that the decrease in operating income ($16.4 million) between 2003 and 2005 was attributable mainly to the negative effect of increased costs/expenses ($127.8 million) which was offset by the positive effects of increased price ($109.7 million) and increased sales volume ($1.7 million). However, between the two interim periods, it indicates that an increased operating income of $124.9 million resulted from the positive effects of both increased price and decreased cost/expenses.

6

***

.

VI-4

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