Gives the breakup of cost of production of sulphuric acid for a medium-scale manufacturer in 1966. Details are given in terms of actual totals for three chosen months, and estimated per unit costs for 1967. Variability of costs are not given. Students are expected to discern the behaviour of costs from past articles and work out a detailed breakeven analysis for 1967. Cost-volume-profit relationship also needs to be used to work out a revised price.