I know nothing about this sort of thing, but once I was investigating a matter involving a major paint company. This was in the early '70s, I believe. I was not too far away from active duty.

I had to sit surveillance with the head cost accountant for this company as he could tell me that for which I should look, and he wanted to see it for himself. It was a slick little diversion which involved three employees in collusion and could easily be missed.

At any rate, at one point I asked him how the cost of the can in which the paint came compared with the cost of the paint. He told me it was very close, with the can a bit more expensive in the cheaper paints and just a bit less expensive in the more expensive.

Along those lines, some years ago I read that It cost 5 cents a quart to produce Miller's beer and they spent 5 cents a quart advertising it.

That sort of thing fascinates me.