HERBERT R. O'CONOR, GOVERNOR. 533

(1) Freight charges not otherwise included in the invoice
cost or the replacement cost of the merchandise, as herein
set forth, and

(2) Cartage to the retail outlet if performed or paid for
by the retailer, which cartage cost, in the absence of proof
of a lesser cost, shall be deemed to be three-fourths (%)
of one percent (1%) of the cost of the merchandise to the
retailer as herein defined, after adding thereto freight
charges but before adding thereto cartage and mark-up.

(3) A mark-up to cover in part the cost of doing business

which mark-up in the absence of proof of a lesser cost,

shall be five percent (5%) of the cost to the retailer as

herein set forth, after adding thereto freight charges and

cartage, but before adding thereto the mark-up.

(b) "Cost to the Wholesaler" shall mean the invoice cost of

merchandise to the wholesaler or the replacement cost of the

merchandise to the wholesaler, whichever is lower; less all

discounts except customary discounts for cash, to which shall

be added:

(1) Freight charges not otherwise included in the invoice
cost or replacement cost of the merchandise as herein set
forth.

(2) Cartage to the retail outlet if performed or paid for
by the wholesaler, which cartage cost, in the absence of
proof of a lesser cost, shall be deemed to be three-fourths
(%) of one percent (1%) of the cost of the merchandise to
the wholesaler, as herein set forth, after adding thereto
freight charges, but before adding thereto cartage.

(3) A mark-up to cover in part the cost of doing business,,

which mark-up, in the absence of proof of a lesser cost, shall

be one percent (1%) of the cost to the wholesaler, as herein

set forth, after adding thereto freight charges and cartage,,

but before adding thereto the mark-up.

(c)) When used in this Act, the term "Replacement Cost"*

shall mean the cost per unit for which the merchandise sold or

offered for sale could have been bought by the seller at any

time within thirty (30) days prior to the date of sale or the

date upon which it is offered for sale by the seller if bought

in the same quantity or quantities as the seller's last purchase*

of the said merchandise.

(d) When one or more items are advertised, offered for sale
or sold with one or more other items at a combined price, or
are advertised, offered as a gift, or given with the sale of one
or more other items, each and all of said items shall for the
purpose of this Act be deemed to be advertised, offered for
sale, or sold, and the price of each item named shall be gov-
erned by the provisions of paragraph (a) or (b) of Section
112, respectively.