| 9-A. Rate of return.__"Rate of return" in connection with |
| retail sales means the profit to the retail store per unit of |
| milk sold expressed as a percent of the retail unit price.__ |
| The rate of return for a retail sale is calculated by |
| subtracting the sum of the unit price paid by the retail store |
| to the dealer and the retail margin from the retail price, |
| dividing this number by the retail price and multiplying by |
| 100 to express rate as a percent. |