Nick and Helen Kikalos - Page 23

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          total margin percentages by 99.                                             
               This procedure does not take into account sufficiently the             
          volume of the specific brands sold.  Dr. Rossi's report indicates           
          that petitioners purchased substantially more of some of the six            
          selected items than others.  Petitioners' usual margins on these            
          highest-volume items were higher than 5.99 percent.  For example,           
          tables attached to Dr. Rossi's report indicate the usual margin             
          for the 2 biggest sellers, Budweiser/Bud Lite and Miller Lite, as           
          advertised was 6.81 percent.  Third in volume, and most often               
          advertised, was a beer named "Old Style"; its usual margin as               
          advertised was 6.56 percent.  Petitioners advertised other sizes            
          of "Old Style" and other brands at higher margins.  We conclude             
          that, when volume of sales is taken into account, the average               
          margin of advertised beer was more likely 7 percent than the 6-             
          percent figure used by Dr. Rossi.                                           
               Additionally, Dr. Rossi apparently has assumed that the                
          average 5.99-percent margin for sale-priced beer applied to beer            
          that was not on sale.  It does not appear that Dr. Rossi was                
          furnished evidence of the margins on beer that was not                      
          advertised.  When we take into account the margins on                       
          unadvertised beer, such as the 15.8 margin on unadvertised "Old             
          Style", the average margin becomes higher.                                  
               Finally, Dr. Rossi's report does not consider the margins on           
          other beer sales, such as the sale of cold beer, beer sold in 6             






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