cash  collected  from  the  amusement  machines. This  amount  should  be  reported  on  line  C18  of NAVCOMPT  153  at  the  end  of  the  accounting period. Dollar Bill Changers After the installation of a dollar bill changer has been approved by the type commander, you must  see  that  these  procedures  are  followed: 1.  The  dollar  bill  changer  must  be  installed in  a  high-traffic  area  that  is  well  lighted. 2.  As  an  additional  security  measure,  the machine must be safeguarded with a wire mesh screen or a lockable restraining bar across the coin box  area. 3.  A  separate  change  fund  must  be  established for the changer according to procedures set forth in  the  NAVSUP  P-487. 4.  The  person  who  has  been  designated  to pick up ship’s store sales will be responsible for the  machine.  This  machine  will  be  emptied  and refilled  as  frequently  as  necessary  and  at  the  close of  each  business  day. 5.  A  separate  sheet  in  the  NAVSUP  470  (or the  NAVSUP  469,  whichever  is  recommended) must be used so the designated person can record all  transactions  to  validate  the  accuracy  of  the change fund each time the machine is opened or refilled. Overages and shortages in this machine must be shown in the NAVSUP 470 (or the NAV- SUP 469) and must be initialed by the ship’s store officer. FOUNTAIN  OR  SNACK  BAR SUPERVISION Although  considered  a  ship’s  store  activity,  the fountain  is  a  resale  outlet.  The  fountain  opera- tion  will  vary  from  one  ship  to  another.  Some ships may not have a fountain area at all. Aboard other  ships,  an  operation  may  include  only  the serving of soft ice cream, while a larger fountain operation  may  include  sundaes,  shakes,  sodas, and  a  variety  of  food  items.  Some  ships  include in   their   fountain   a   two-   or   three-flavor   soda fountain that dispenses beverages. When you are determining what size of operation to have, you should keep in mind that the fountain’s primary objective  should  be  to  serve  the  maximum  number of  personnel. COST  CONTROLS Control   of   the   fountain   operation   will   be somewhat  more  difficult  than  control  of  the vending machines or the retail store. You, as the supervising   Ship’s   Serviceman,   should   be thoroughly  familiar  with  the  procedures.  Make certain  cash  collections  and  change  funds  are handled in the same manner and with the same care  as  they  are  for  the  retail  store  or  for  the vending  machines.  Prices  must  pay  for  the  cost of all materials used, such as ice cream mix, cups, spoons, and topping. The fountain activity must also  produce  a  consistent  profit.  An  operational goal  (gross  profit  percentage)  should  be  estab- lished  by  the  ship’s  store  officer  and  should  not be  changed  within  an  accounting  period.  The NAVSUP P-487 states that the desired operating goal  for  ice  cream  in  a  fountain  operation  is  to achieve  a  gross  profit  of  35  percent.  It  also describes  a  recommended  method  that  will  pro- duce a consistent profit. The method provides the answers to the questions that must be asked so a  fountain  profit  can  be  determined.  For  example, how much ice cream is one unit of ice cream mix producing?  There  is  a  form  available  for  record- ing how much ice cream is produced from a can of mix—the   Production   Record   (NAVSUP   241). Since the price you charge for each item must pay for all ingredients and yield a profit, the next question  you  should  ask  is,  “What  is  the  cost  of each  item  that  is  sold?”  To  determine  this  cost of  sales  figure,  add  up  the  cost  of  the  mix,  cup, spoon,  and  topping  per  dish  of  ice  cream  to  get a total cost to compare with the price on an Item Cost  Card  (NAVSUP  240).  The  NAVSUP  P-487 provides charts that will help you to predict the unit cost for various size dishes of ice cream. The NAVSUP  P-487  also  provides  a  breakdown  of costs for other items commonly sold in the foun- tain  operation. Finally,  you  must  prepare  a  financial  report for the fountain operation as a whole. You should prepare this report either daily or weekly on the Fountain  Cost  Control  (NAVSUP  239).  Prepare another  NAVSUP  239  at  the  end  of  the  month to report the cumulative fountain operations for the  preceding  month. The different parts of the Fountain Cost Con- trol  (NAVSUP  239)  are  shown  in  figures  6-8 and  6-9  and  are  briefly  described  below. Part  I  provides  for  a  determination  of  sales and cost of sales both for the period since the form was last prepared and for the accounting period to  date. Part   II   provides   for   an   analysis,   in   total amount  only,  of  transfers  to  the  categories  of 6-24