Birch Paper Company

Produce
White and Kraft paper

Produce
Linerboard and corrugating medium
BUY OUTSIDE
Full stock
Southern Free capacity $ 432
Division Northern -$ 5 (Income Thompson)
Cost Cost = 60% of Price -$ 36 (Income Southern)
Division Customer
$ 168 Customer $ 430
Supplier
= $ 391

$2
Supplier

80
West Eire
80

$4
Paper Paper
Customer
Supplier
Outside linerboard
Thompson Cost with special printing
Division $ 288 Customer
Cost = 70% of $400
+ $30
Produce Cost $25
Print and colored outside surface
+ $90
$90 = $54
Cost 60% x