This 1971 report outlines the work the company had done so far on the change from Casein to Acetate material and the additional equipment or alterations to present equipment requirements to complete the changeover.

The report was sent to Mr. Smith, Mr. Duff and Mr Thomson from Mr. George Campbell, with input from Mr. Robert Drummond (Production Superintendent) and Mr. G. Hood (Work Study Officer) and shows the processes used in comb production. Costings (material and labour) are included in the report for several combs. Note the cost of production and selling prices at the foot of the report, which possibly indicates the works would be running at a loss.