The formula for formula isn’t very scientific. Take corn syrup, whey from cows milk, cornstarch, cheap tropical oils, throw in a few vitamins and minerals, and process. Sell in wastefull packaging, market aggressively to hospitals, new mothers and Third World countries with inadequate drinking water. Charge enough to amount to a per-baby cost of more than $2,000 per year. Ignore the cost of formula related illnesses and deaths when calculating profits of $8 billion a year for the industry.