Arkansas Code Title 4. Business and Commercial Law § 4-75-802. Costs defined

(a) As used in §§ 4-75-801 -- 4-75-806, 4-75-808, and 4-75-809, unless the context otherwise requires, “cost” includes the price the processor or distributor pays the producer for fresh milk, plus the cost of doing business, which shall include labor, including salaries of executives and officers, rent, interest, depreciation, selling costs, maintenance of equipment, transportation and delivery costs, credit losses, all types of permit and license fees, all taxes, insurance, advertising, and any and all overhead expenses of the processor or distributor or expenses incident to doing business.

(b) In the event any action is instituted in any court in this state under §§ 4-75-801 -- 4-75-806, 4-75-808, and 4-75-809, costs, including the cost of raw milk, shall be determined by the average costs of such processor or distributor for the thirty-day period previous to the date of the alleged violation.

(c) A profit from the sale of other products, including ice cream and other frozen foods, shall not be used in cost computations to subsidize or lower the costs of doing business in the sale of fresh milk.