Line  and  Caption Instructions  for  Entries G.  Other Expend- from   drink   vending   ma- itures—Con- chines).  Compute  the  value tinued of  all  other  retail  sales  by using  this  formula: Total   value   of   all   other retail  sales  as  taken  from from  the  Cash  from  Re- tail  Sales  on  the  Memo- randum  Cash  Sales  Invoice times  87%  equals  the  es- timated   cost   of   retail sales. (Specific   examples   are included  in  your  NAVSUP P-487.) You  should  note  that  this formula   is   based   on   a standard  markup  over  cost of  15%  for  a  ship’s  store. The  estimated  cost  of  an item   will   equal   the   retail price  of  the  item  times 87%.   For   example: Actual  cost  of  item $100.00 times   15%   markup x  15% equals   the   retail price  of  the  item. $115.00 Retail  price  of  item $115.00 times   87% x   87% equals the estimated cost  price. $100.05 H.   Balance For the first 3 months of the Inventory accounting   period: Enter  the  value  of  the  be- ginning  inventory  at  cost price  plus  receipts  minus expenditures  (line  D  plus line  E  minus  line  F  minus line  G). For  the  last  month  of  the accounting   period: Enter  the  actual  physical inventory  at  cost  price. Line  and  Caption I.   Over/Under Inventory J.  Outstanding Orders K.  Monies  Avail- able  for  New Stock Stock  Turn Instructions  for  Entries Enter the total value of the total   authorized   inventory minus the balance inventory (line  C  minus  line  H).  This amount  indicates  whether  or not your ship’s store stock is over or under authorized in- ventory  levels. Enter  the  total  value  of  all outstanding orders for ship’s store  stock,  as  taken  from the   Outstanding   Purchase Order   File   (SSA-11A)   and Outstanding  Requisition  File (SSA-12). At   no   time   should   the balance  inventory  plus  the outstanding   orders   exceed the  total  authorized  inven- tory. Enter   the   amount   over/ under  inventory  minus  the outstanding   orders   (line   I minus  line  J).  This  amount represents the money avail- able   to   you   to   buy   new ship’s  store  stock. The   cumulative   value   of other  expenditures  (exclud- ing  surveys  to  the  Navy Stock   Fund   and   issues   to ship’s  use)  divided  by  the beginning  inventory  for  the accounting   period   equals stock  turn. Note   that   the   following formula must be used for the computation  of  stock  turn: Add  the  amounts  recorded on  line  G  for  each  month divided by line D for the first month  equals  stock  turn. Inventory Control Record for Standard  Navy  Clothing  Stock As mentioned earlier, standard Navy clothing stock   in   the   ship’s   store   normally   requires   a 4-9