If a TFC client made use of any of the distribution services, they were posed to be charged a price for the forms which was high enough to allow additional 32.2 percent of product cost to cover warehousing and distribution expenses, the cost of capital tied up in inventory and freight expense. This percentage was determined based on actual 1990 financial data so that on an angregate basis, in total, all expenses were covered(see Exhibit 2). The sales then marked up the cost of product and services by 20 percent, on average shown in Exhibits 3 and 4, prices for individual accounts could vary from standard formula