+-------------------------------+----------+---------+----------+
|Postopek, izdelki              |  % kala  | % kalo  |  % kalo  |
|                               | surovine | dodatki | embalaže |
+-------------------------------+----------+---------+----------+
|Odkup mleka in dovoz do        |   1,0    |         |          |
|sprejema                       |          |         |          |
+-------------------------------+----------+---------+----------+
|Skladiščenje mleka             |   0,1    |         |          |
|v cisternah do predelave       |          |         |          |
+-------------------------------+----------+---------+----------+
|Pasterizacija mleka in smetane |   1,0    |         |          |
+-------------------------------+----------+---------+----------+
|Sterilizacija mleka in smetane |   1,0    |         |          |
+-------------------------------+----------+---------+----------+
|Proizvodnja zgoščenega         |   10,0   |         |    1,0   |
|(evaporiranega) mleka          |          |         |          |
+-------------------------------+----------+---------+----------+
|Proizvodnja mleka v prahu      |   6,0    |         |    1,0   |
+-------------------------------+----------+---------+----------+
|Pakiranje sterilnega mleka,    |   9,0    |   4,0   |    9,0   |
|priprava in pakiranje          |          |         |          |
|smetane ter napitkov           |          |         |          |
+-------------------------------+----------+---------+----------+
|Pakiranje konzumnega mleka,    |   5,0    |   4,0   |    6,0   |
|smetane in napitkov            |          |         |          |
+-------------------------------+----------+---------+----------+
|Priprava in polnjenje          |   6,0    |  10,0   |    6,0   |
|fermentiranih izdelkov         |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava                       |   5,0    |         |   10,0   |
|in pakiranje masla             |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava in pakiranje mlečnih  |   8,0    |  10,0   |   10,0   |
|sladoledov in vodnih desertov  |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava in pakiranje svežih   |   5,0    |   4,0   |    6,0   |
|sirov, skute in vseh namazov   |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava, zorenje              |   8,0    |   2,0   |    6,0   |
|in porcioniranje               |          |         |          |
|poltrdih sirov                 |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava, zorenje in           |   16,0   |   2,0   |    6,0   |
|porcioniranje trdih sirov/ do  |          |         |          |
|70 dni zorenja                 |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava, zorenje in           |   25%    |   2%    |    6%    |
|porcioniranje trdih sirov/ nad |          |         |          |
|12 mesecev zorenja             |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava, zorenje in           |   25%    |   2%    |    6%    |
|porcioniranje trdih sirov/ nad |          |         |          |
|24 mesecev zorenja             |          |         |          |
+-------------------------------+----------+---------+----------+
|Priprava in polnjenje          |   7,0    |   4,0   |    9,0   |
|nemlečnih napitkov (čaj, voda  |          |         |          |
|ipd.)                          |          |         |          |
+-------------------------------+----------+---------+----------+
|Izdelava in polnjenje pudingov |   10,0   |  10,0   |    6,0   |
+-------------------------------+----------+---------+----------+
|Izdelava in pakiranje          |    6%    |   4 %   |  15% za  |
|topljenih sirov                |          |         | trikotne |
|                               |          |         |  etikete |
|                               |          |         |          |
|                               |          |         |   1% za  |
|                               |          |         |  okrogle |
|                               |          |         |  etikete |
|                               |          |         |          |
|                               |          |         |   2% za  |
|                               |          |         |  pasice  |
|                               |          |         |          |
|                               |          |         |   3% za  |
|                               |          |         |  škatle  |
+-------------------------------+----------+---------+----------+
|Odtajevanje in pakiranje       |   7,0    |         |    1,0   |
|zamrznjenega masla             |          |         |          |
+-------------------------------+----------+---------+----------+