Price variance between a quart of paint and a gallon of paint are very strange

Here is my take...

Material plus labor = total

Labor to make one qt = labor to make 1 gallon.

Let's assume labor is 100.00

Let's assume 1 qt of material is 100.00

100.00 + 100.00 = 200.00

Volume discount !
75.00 per quart for a gallon of material
100.00 + (4* 75.00) = 400.00