In 1942 the Office of Price Administration (OPA)—created to control inflation and set ceiling prices and develop the system of rationing—first restricted institutional coffee allotments in September and October to 65 percent of the same deliveries in 1941. In calculating their allotments, colleges had to take inventory of the coffee stocks on hand and subtract the amount from the coffee to be received. UT first limited students to one cup of coffee per meal and then to one cup per day.