The reason for necking the can top is that the 5182 aluminum used for the lid is relatively…

The reason
for necking the can top is that the 5182 aluminum used for the lid is
relatively expensive. Thus, by tapering the top of the can, a smaller volume of
material is needed, thereby reducing the cost. Also, it should be noted that
the cost of a can often is calculated to millionths of a dollar hence any
design feature that reduces its cost will be exploited by this competitive
industry.

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