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Two items are keys in the header: a.) the Direct Order Additives (paper, ink and outside job purchases) called DOAs and b.) the average ratio of DOAs to manufactured sales. Where did we get that average?
Add up your manufactured sales for a period such as a year. Then add up your total DOAs for that same period. Divide the total DOAs by the total sales and there's YOUR ratio. (I used 36 percent for the example since that's about what it's been for 10 years in the PIA ratio studies for the reporting firms.)
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