Since Akzo would be able to supply Wal-Mart from its existing manufacturing capacity, Barker estimates that the gross margin on Akzo's budget brand decorative paint would be an impressive 30%.

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The other part that's always tricky is the creative control because it's not in a brand's nature to relinquish control--they're used to making commercials, which are very controlled and highly manipulated 30-second spots that paint a pretty picture of their brand.

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She estimates that Wal-Mart sells around 22 million gallons of paint a year, split half and half between Sherwin's brand, Dutch Boy (set to be replaced by Azko's Glidden brand) and Wal-Mart's own brand, Color Place.

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He suggests that a remanufactured Cessna 172 with a new engine (that burns something other than the diminishing supply of 100LL), new avionics, new paint and an updated interior might cost about half the price of a brand new one.

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