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B-178365 1 (1973-08-31)

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             AccountingOf Vce Cep on the basis fseii ~
           oby be Officeef Co~~~- ;sgOfaa RejatonS, a record of
           is kept by the Distribution section, Publications Bran tA
               COMPTROLIIER GENERAL OF THE UNITo STATES
                       WASHINGTON, D.C. 20543
             RELEASED                         2~O~S

B-178365
                                                 AUG 3 11973
The Honorable Lester L. Wolff
House of Representatives

Dear Mr. Wolff:

     In response to your letter of March 28, 1973, we have
examined the information Mrs. S. H. Moss sent to you concern-
ing the nee,-t- fQ~vetis-e ahevNavy .and the cost to produce
and distribute to                     tse r os o  produe
Travel the World .in Song.'
     We interviewed officials of the Navy Recruiting Command,
Recruiting Aids Department, and reviewed documents related
to the program's production and distribution costs.
     Our examination showed that during December 1971 through
September 1972, 26 discs of the program, each containing two
15-minute programs, were produced in 4 series. Between 1,275
and 1,400 copies were made each time, so approximately 5,000
albums were produced and distributed.
     According to Navy records, the albums cost approximately
$40,000 to produce. The itemized costs shown below exclude
many of the items Mrs. Moss listed, such as research, musi-
cians, vocalists, arrangers, sound equipment, recording equip-
ment, consultants, postproduction, engineers, and copywriters.
These types of costs were not incurred because the Navy used
taped music.

        Cost categories         Total cost for discs

        Announcer                    $ 2,730.00
        Music production              17,850.56
        Dubbing                          580.06
        Master acetate                 1,381.12
        Master processing                663.00
        Metal stamper                    221.00
        Pressing                       8,547.50
        Test pressing                    221.00
        Collating                      1,030.64
        Albums                         3,077.10
        Filler pads                      683.80
        Record labels                  1,367.60
        Shipping cartons                 683.80
        Tapes                            325.00

           Total                     $39,362.18

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