Jane has asked about a reference for calculating the cost of infant formula  
to hospitals. Baby Friendly USA has a worksheet to calculate this. However, 
the  following article may be of help:
 
Merewood A, Philipp BL. Becoming baby-friendly: overcoming the issue of  
accepting free formula. Journal of Human Lactation 2000; 16:279-282
 
Marsha Walker, RN, IBCLC
Weston, MA

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