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 Cover
 Table of Contents
 Nature of the sample
 The measurement of costs
 Costs of packing and selling,...
 Variations in packing and selling...
 Relationship of seasonal volume...
 Trend in packing and selling...














Group Title: Costs of packing and selling Florida fresh citrus fruits ... season
Title: Costs of packing and selling Florida fresh citrus fruits
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00027603/00009
 Material Information
Title: Costs of packing and selling Florida fresh citrus fruits
Series Title: <1971-72 season>-1972-73 season: Economics report
Alternate Title: Cost of packing and selling Florida fresh citrus fruits
Physical Description: v. : ; 27 cm.
Language: English
Creator: University of Florida -- Agricultural Economics Dept
University of Florida -- Food and Resource Economics Dept
Publisher: Dept. of Agricultural Economics, Florida Agricultural Experiment Stations, Institute of Food and Agricultural Sciences, University of Florida,
Dept. of Agricultural Economics, Florida Agricultural Experiment Stations, Institute of Food and Agricultural Sciences, University of Florida
Place of Publication: Gainesville
Publication Date: 1956-1957
Copyright Date: 1969
Frequency: annual
regular
 Subjects
Subject: Citrus fruit industry -- Costs -- Periodicals -- Florida   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
statistics   ( marcgt )
 Notes
Dates or Sequential Designation: Ceased with 1972-73 season.
Issuing Body: Issued by: Dept. of Agricultural Economics, University of Florida, <1969-70 season->; Food and Resource Economics Dept., University of Florida, <1971-72 season>-1972-73 season.
General Note: Title varies slightly.
General Note: Description based on: 1969-70 season; title from cover.
 Record Information
Bibliographic ID: UF00027603
Volume ID: VID00009
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 23368100
electronic_aleph - 003247079
electronic_oclc - 60395278
lccn - 91649936
 Related Items
Succeeded by: Estimated costs of packing and selling fresh Florida citrus

Table of Contents
    Cover
        Cover
    Table of Contents
        Table of Contents
    Nature of the sample
        Page 1
    The measurement of costs
        Page 2
        Page 3
        Page 4
    Costs of packing and selling, 1956-57
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
        Page 11
        Page 12
        Page 13
    Variations in packing and selling cost among firms
        Page 14
        Page 15
        Page 16
        Page 17
    Relationship of seasonal volume to average cost of packing and selling
        Page 18
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
    Trend in packing and selling cost
        Page 25
        Page 26
Full Text

FEBRUARY, 1958


AGRICULTURAL ECONOMICS MIMEO REPORT NO. 58-6


cosTS OF PACKIINQi AND SE LLINQi

FLORIDA FRESH~ CITRUS FRUITS,

1956-57 SE ASON





A. H. Spurlock and H. G. Hamilton


Cost
$1.0(


1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957
Season Ending--
Trend in the Cost of Packing and Selling Florida Oranges in 1-3/5 bu. Wirebound Boxes,
1946-47 to 1956-57 Inclusive



A Study Conducted with Funds Provided by the Faf I,,
ReserchandMarketing Act



DEPARTMENT OF AGRICULTURAL ECONOMICS
FLORIDA AGRICULTURAL EXPERIMENT STATIONS
GAINESVILLE, FLORIDA

















CO NTENTS

Page
Nature of the Sample..,............ 1

The Measurement of Costs . . . .. 2

Costs of Packing and Selling, 1956-57 . .. .. 5

Oranges ................. 6

Grapefruit ......,.........,10

Tangerines ..,...............0

Bulk Fruit and Packed Fruit Purchased . .. 10

Variations in Packing and Selling Cost Among Firms 14

Oranges ................. 14



Tangerines.,,...............18

Relationship of Seasonal Volume to Averoge Cost of
Packing and Selling.,........,.....18

Trend in Packing and Selling Cost . .. .. 25











COSTS OF. PACKfNG AND SELLING FLORIDA
FRESH CITRUS FRUITS, 1956-571


Nature of the Sample

This report is based on the accounting records of 43 citrus packinghouses.

The total packed volume handled by these houses amounted to an equivalent of

14, 876, 134 1-3/5 bushel boxes, or approximately 39 percent of the total pack of

Florida fresh citrus in 1956-57.2

The original sample of 43 packinghouses drawn in 1952 was on the basis of

three considerations: First, the sample was restricted to firms which packed primarily

for commercial interstate trade. Second, on attempt was made to select proportional

sample based upon the totai number of houses operating within each geographic area.

Third, only houses that possessed rather detailed cost records were included. An

attempt has been made to include the same firms each year to prevent year to year

cost fluctuations due ~to sample changes. However, some changes have been neces-

sory, and two new houses were added to this season's summary.

The packed volume of the 43 sample houses ranged from 24,000 to 961,000
boxes of 1-3/5 bushel equivalent, and overaged 346, 000 boxes. This was consider-

ably larger than the packed volume of all citrus packinghouses in the state which

averaged only about 220,000 pocked boxes, even after excluding the very small

houses of less than 10,000 boxes.


1This is a report of one phase of Southern Regional Project SM-4, "Malrket-
ing Citrus Fruits."

2Calculated from data in 1956-57 Season Annual Report, Citrus and Veg-
etable Inspection Division, Winter Haven, Florida.











During the period since the processing industry has become of vital impor-

tance in citrus marketing, an increasing proportion of the fruit controlled or owned

by packinghouses has been going to processing plants. This may effect fresh fruit

pecking costs adversely if the packed volume falls much below the normal capacity

of the packinghouse. In many cases, however, the total volume controlled by the

packinghouse has grown over the years so that the pocked volume still may be near

the optimum.

In 1956-57 the proportion of the total volume represented by packed fruit

was as-follows:
Total volume Average volume Per-
43 houses (boxes) er house (boxes) cent
Packed fruit . 14, 876, 134 345, 957 46.3
Connery fruit through house . 9, 099, 116 211, 607 28.3
Total through house .. 23, 975, 250 557, 564 74.6
Direct from grove to connery
and tree sales . .. 8, 080, 907 187, 928 25.1
Packed fruit purchased ,.. .. 101, 244 2, 355 .3
Tota l 32, 157, 401 747, 847 100.0

The packed fruit volume declined from about51 percent of the total volume

in 1955-56 to 46 percent of the total volume in 1956-57. The percent pockout was

also lower in 1956-57, declining to 62 percent of the fruit run through the house.

In the preceding season the packout was 66 percent of the total run.


The Measurement of Costs

The primary cost data made available by the fresh citrus fruit packing-

houses showed the details of the annual expenditure of each packinghouse in the

sample. The total operating cost was broken down into about 34 accounts and

combined into seven major categories to obtain total packing and total packing and











selling costs. Distribution of the various items of cost to each kind of fruit and each

container was made by the firm's auditors in most cases. These costs were used with-

out substantial changes in preparing the averages by containers. For the few firms

included who had only total costs, locations were made to the various containers

with ratios developed for this purpose by studying packing operations in a number of

packinghouses.'

There was some variation among accountants in method or formula for dis-

tributing costs. Materials cost, general and administrative and selling expenses

were rather uniformly distributed, but labor and other direct operating costs were

located by various methods. In most of: the packinghouses the fruit graded out for

canneries (eliminations) was charged with the labor for receiving and dumping, and

often grading labor was charged. Only 12 of the houses allocated any other class

of labor to eliminated fruit. Costs for other direct operating expenses were usually

allocated to the eliminated fruit at a lower per-box rate than to the packed fruit.

In several of the houses the eliminated fruit was charged principally with adminis-

trative expense, the same as fruit going direct from grove to connery. This method

is based on the. assumption that the packinghouse expense incident to handling the

bulk fruit is incurred in order to get pocked fruit.

To give a clearer picture of the nature of the costs of packing and selling

fresh Florido citrus fruit, a brief description of each element of operating cost is

presented.

1. Material expense: Materioi expense includes crates, boxes, bags, fruit


1"A Method of Allocating Citrus Packinghouse Costs, Agricultural
Economics Mimeo Report No. 58-1, July 1957.









wraps, noils, strips, straps, wire, labels, poste, bag inserts, liners and end guards.

Costs of these materials were located to the appropriate type of pack.

2. Labor expense: Labor expense was divided into six categories corresponding to

the general departmentalization of a packinghouse. The classifications are: (a) re-

ceiving, trucking and dumping; (b) crate-making and labeling; (c) foremen, graders,

box closer, others; (d) wrapping and packing; (e) trucking, checking and loading;

and (f) payroll taxes and workmen's compensation insurance.

3. Other direct operating expense: This expense includes power, lights and water;

repairs to buildings and equipment; and miscellaneous supplies.

4. Indirectoperating expense: Included under the heading are fire and casualty

insurance; taxes and licenses; depreciation; and rent.

5. Administrative _expense: Administrative expense includes management and office

salaries; office supplies and expense; auto and travel; interest on operating capital;

telephone and telegraph, and miscellaneous general expense.

6. Selling expense: Selling expense includes the salaries and operating expense of

the sales section, but does not include commissions or brokerage fees. It does include

assessments made to members for overhead expenses by central sales organizations,

such as the Florida Citrus Exchange and others.

7. Other items: In this category are included de~greening; color-add and wax,

material and service charges; precooling; Florido citrus advertising tax; Federal and

State inspection on grade, maturity and color-add; Florida Citrus Mutual and Tange-

rine Co-operative charges; and G;rowejrs Administrative Committee assessments.

Material, labor and other direct operating and indirect operating expenses

are combined to give total pecking expense. To these are added administrative,











selling and other expenses to arrive at the total packing and selling cost.

The average costs shown are weighted averages of the packinghouses in-

cluded in each category, i.e., the total money cost of each item for all houses is

divided by the total number of boxes for all houses.


Costs of Packcing and Selling, 1956-57

The costs of packing and selling oranges, grapefruit and tangerines for the

1956-57 season are given in Tables 1, 2 and 3. These tables show the weighted

average costs for the major expense items by type of pack, together with the number

of firms pecking each container, and the average volume per house using each.

Costs of handling bulk fruit through the house (eliminations), connery

fruit direct-from-grove, and packed -fruit-purchased are shown in Table 3. These

operations are not separated by kind of fruit, but represent a mixture of all kinds,

Few of the containers were pocked by all of the 43 houses in the sample.

Thus, the costs shown for any container are averages of the group of firms packing

that container. Since this grouping of houses changes with each container, some of

the differences in costs between various packs are due to variations in the sample.

This can be illustrated by comparing the cost of the 1-3/5 wirebound box for oranges

and grapefruit ( Tables I and 2). For oranges 40 houses had on overage cost of

$0.3705 and for grapefruit 43 houses htad a cost of $0.377'1, yet containers are

identical for each type of fruit.

The use of weighted averages used in this summary tends to fix the cost of

packing and selling somewhat lower than the arithmetic average. This is true because

the larger houses, which usually have lower costs, have more effect aon 'thee










overage than small houses. For example, the arithmetic overage cost of packing and

selling oranges in the 1-3/5 bushel wirebound box by 40 firms was $1.044, or almost

four cents higher than the weighted overage shown in Table 1. Twenty-five firms had

total costs higher than the weighted overage, and 15 had lower costs.

The cost of sellingos shown ;n Tables 1, 2, and 3 includes only the expense

of the firm's own sales department or sales organization. Brokerage commission and

auction charges are not included. This year an attempt was made to obtain data on

the cost of brokerage. However, this cost was available at a smaller number of

firms than was obtained for the other handling costs and is shown separately in

Toble 4. The brokerage cost may be added to the selling cost given in Tables 1, 2,

and 3 if desired, but it is derived from a somewhat different sample.

The cost of commission and auction charges on sales of citrus fruits was not

obtained. These costs are usually deducted before entering the net proceeds of the

sale on the books and can be obtained, in most instances, only by analyzing the

account sales or invoices on each lot of fruit sold.

Oranges.--The average cost of packing and selling oranges~intehe

1-3/5 bushel standard nailed box was $1.51 (Table 1). Materials, which

included the box, fruit wraps, liners, end guards and labels,*accounted for $0.71

of this total cost, and labor for $0.38 per box.

The average cost per box for packing and selling oranges in the 1-3/5

bushel wirebound box was $1.01. The two major expense items, materials and labor,

accounted for 65 percent of the toto! cost. Materials expense, which included the

wirebound crate, liner and label, overaged $0.39 per box. The average labor

expense was $0.26. Costs for the 1-3/5 bushel wirebound export box overaged









T;BLLE 1.--Averarge Costs of Packing and Selling Floridla Oranges per 1-3/5 Bushel Equivalent
by Type of Container, 43 Packinghouses, 17ti-5if7~

1-3/5 bu. Wirebound boxes
Type of container standard /b 4 u Hl
b 1-3/5 bur. 1-3/5 bu. / u /5b. Hl
box 'export flat size
_Number of packinghouses 22 40 6 20-- 17 24

(1-3/5 bu. nequvlet 20,790 82, 422 7, 801 22, 812 16,326 17, 402
Costs per 1-3/5 bushel:
Containers $0.6225 $0.3705 $0.6914 $0.6095 $0.6097 $0.5327
Other materials .0864 .0169 .0452 .0311 .0384 .0258
Total materiois $0.7089 $0.3874 $0.7366 $0.6406 $0.6481 $0.5585
Labor:
Receive, truck, dump $0.0427 $0.0289 $0.0266 $0.0361 $0.0344 $0.0322
Cratemaking, labeling .0461 .0363 .0345 .0684 .0624 .0630
Fore men, gr oders, others .0922 .0628 .0637 .0787 .10148 .0769
Wrap and pack .1216 .0723 .0688 .0975 .0946 .0920
Truck, check, load .0490 .0469 .0550 .0857 .0853 .0798
Payroll taxes, comp, ins. .0246 .0172 .0138 .0236 .0251 .0240
Total labctopratn $0.3762 $0.2644 $.24 $.30 $006 $.67
Othrdiectpertigb $. 0740 $0.0589 $0.0435 $0.0699 $0.0830 $0.0716
Indirect operating .0877 ._~0385 .0313 .0448 .0506 .0513
Total packing $1.246a8 $0.7492 $1.0738 $1.1453i $1.1883 $1.0493
Administratived $0.0748 $0.0541 $0.0699 $0.0557 $0.0550 $0.0473
Selliinge .0550 .0677 .0708 .0668 .0904 .0616
Other items .1349 .1358 .1100 .1381 .1126 .14142
Total packing and selling $1.51t15 $1.,0068 $ 1.3245 $ 1.4059 $1.,4463 $1 .2996


bother direct operating expense incl
equipment, and miscellaneous supplies.


udes power, lights, water, repair of buildings and


cindirect operating expense includes fire and casualty insurance, taxes and licenses,
depreciation, and rent.

Administrative expense includes management and office salaries, office expense, auto
and travel, interest, telephone and telegraph,

eSelling includes sales salaries, travel, telephone and telegraph, but excludes brokerage,
commission and auction charges.

Other Items include Florido citrus advertising tax, Federal-State inspection and testing,
Growers Administrative Committee and Floridar Citrus Mutual assessments, degreening, pre-
cooling, color-add and wax.










TABLE 1.--Average Costs of Packing and Selling Florida Oranges per l-3/ Bushel Equivalent
by TFype of Container, 43 Packinghouses, 1956-57--Cont~inued

4/5 bu, 8-Ib. 5-Ib. 8-lb. bag 5-ib. bag Bulk
Type of container fi be rboard mesh mesh in master in master in
box bag bag container container trucks
Number of packinghouses 29 28 30 14 17 14
Average volume pocked
(1-3/5 bu. equivalent) 23, 753 15, 976 15, 620 1,382 11,671 1 2, 719
Costs per 1-3/5 bushel:
Cornta ine rs $ 0.4080 $0.5624 $ 0.7626 $ 0.9642 $ 1.1 577..
Other materials .0091 .0088 .0095 .0094 .0093 $0.0039
Total materialls $0.4161b _$0.5712 $0.7721 $0.9736 $1.167~0 $0.0039
Labor:
Receive, truck, dump $0.0336 $0.0336 $0.0353 $0.0310 $0.0370 $0.0241
Cratemakcing, labeling .0560 .0073 .0079 .0337 .0397 .0001
Foremen, graders, others.,0798 .0963 .1032 .0955 .1098 .0657
Wrap and pack .0911 .1104 .1327 .1132 .1245 .0136
Truck, check, load .0660 .0738 .0887 .0681 .0807 .0408
Payroll taxes, comp, ins. .0217 .0210 .0235 .0236 .0232 .0093
Total labor $0.3482 $0.3424 $0.3913 $0.3651 $0.414~9 $0. 1536
Other direct operating $0.0732 $0.0745 $0.0751 $0.0756 $0.0808 $0.0562
Indirect operating .0513 .0405 .0455 .0393 .0450 .03 28
Total pecking $0.8888 $1.0286 $1.2840) $1.4536 $1.7077 $0.2465
Admin istrati ved $0.0j578 $051 $004 $.53$.63$.62
Selling .0707 .0612 .0643 .0562 .0584 .0575
Other items .1378 .1226 .1252 .1309 .1204 .1045
Total padk~ing and sel ling $ 1.1 551 $ 1.2639 $ 1.5278 $1 .6950 $ 1.9468 $0.4713


oFruit passing over the grading table and sold bulk in interstate trade.
bother direct operating expense includes power, lights, water, repair of buildings and
equipment, and miscellaneous supplies.

clndirect operating expense includes fire and casualty insurance, taxes and licenses,
depreciation, and rent.
dAdministrative expense includes management and office salaries, office expense, auto
and travel, interest, telephone and telegraph.

eSelling includes sales salaries, travel, telephone and telegraph, but excludes brokerage,
commission and auction charges.

Other items include Florida citrus advertising tax, Federal-State inspection and testing,
Growers Administrative Committee and Florida Citrus Mutual assessments, degreening, pre-
cooling, color-add and wax.









$1.32 for packing and selling. The higher cost for the export box was due to materials

which amounted to $0.74, or almost twice as much as the domestic package.

The cost per I -3/5 bushel box equivalent for oranges packed in 4/5 bushel

wirebound boxes was $1.41, and in 4/5 bushel wirebound flat boxes was $81.45.

Packing and selling costs for the half wirebound were $1.30, and for the 4/5 bushel

fiberboard box, $1.16. Oranges pocked in 8 pound mesh bags averaged $1.26 to

pack and sell, and 5 pound mesh bags cost $1.53. Both materials and labor costs

were more per 1 -3/5 bushel equivalent for the smaller bag.

The most expensive pack for oranges in common use in 1956-57 was the 5

pound mesh bag in master containers. Since it required two types of containers it

had the highest materials cost, and also the highest labor cost. The overage cost of

packing and selling this pack was $1 .95 per 1 -3/5 bushel equivalent. The 8 pound

mesh bag in master containers cost $1.70.

The average cost of packing and selling oranges loaded bulk-in-truck was

$0.47 per 1 -3/5 bushel equivalent. This classification represents oranges sold loose

in interstate trade. In general, oranges sold bulk-in-truck passed through all the

packing operations that fruit packed in containers did, with the exception that after

the fruit had been graded and sized it was loaded by conveyor belt directly into

the truck. Some allocations of costs for cratemaking, labeling, trucking, checking

and loading have been made by packinghouses to this fru~it. This may be logical as

long as the houses are not set up to handle bulk without slowing down the volume of

other packs. When bulk-in-trucks is being handled the workers in the box-supply

and truck, check, and load sections are not fully employed. This delay may properly

be charged to bulk. Since packers are also assured of $1.00 per hour, when bulk-






Page
Missing
or
Unavailable









TABLE 2. --Average Costs of Packing and Selling Florida Grapefruit per 1 -3/5 Bushel
Equivalent by Type of Container, 43 Packinghouses, 1956-57

1-3/5 bu. f 1-3/5 bu. Half 4/5 bu. 8-Ib. 5-Ib.
Type of container standard wirebound wirebound fi berboard mesh mesh
box box box(4/5 bu.) box bag bag
Number of packinghouses 21 43 27 39-- 29 ~ 28

(1-3/5 bu. equ~ivaet 56 876 69, 413 6, 237 26, 845 10, 090 10, 7741
Costs per 1-3/S bushel:
Containers $0.6205 $0.3771 $0.5513 $0.4246 $0. 5771 $0.7638
Other materials .0756 .0158 .0232 .0076 .0083 .0075
Total materials $0.6961 $0.3929 $0.5745 $0.4322 $0.5854 $0.7713
Labor:
Receive, truck, dump $0.0312 $0.0254 $0.0278 $0.0283 $0.0326 $0.0366
Cratemaking, labeling .0368 .0353 .0583 .0573 .0073 .0078
Fore men, graders, others .0614 .0429 .0492 .0512 .0809 .0900
Wrop and pack .0877 .0576 .0660 .0745 .0942 .1087
Truck, check, load .0329 .0399 .0623 .0564 .0723 ,09420
Payroll taxes, comp, ins, .0180_ .0142 .01 84 .01 81 .0177 .0205
STotal labor ., $0.2680 $0.2153 $0.2820 $0.2858 $0.3050 $0.3576
Other direct operatinga $0.0470 $0.0519 $0.0627 $0.0551 $0.0716 $0.0779
Indirect operatingb .0453 .0323 .0,361 .0378 .0356 .0384
Total packing $1.0564 $0.6924 $0.95531 $0.8109 $0.9976 $1.2452
Admin istrati vec $ $0.0527 $0.0475 $0,0470 $0.0480 $ 0.0483 $0.0511
Sellingd .0579 .0590 .0532 .0594 .0550 .0560
Other itemse .1 293 .1296 .1248 .1366 .1 179 .1207
Total pecking and sell ing $1.,3263 $0.9285 $1 .1803 $1t.0549 $1t.21838 $1 .4730


oOther direct operating expense incl
equipment, and miscellaneous supplies.


ludes power, lights, water, repairs of buildings and


bIndirect operating expense includes fire and casualty insurance, taxes and licenses,
depreciation, and rent.

CAdministrative expense includes management and office salaries, office expense, auto
and travel, interest, telephone and telegraph.

dSelling includes sales salaries, travel, telephone and telegraph, but excludes brokerage
commission and auction charges.

either items include Florida citrus advertising tax, Federal-State inspection and testing,
Growers Administrative Committee and Florida Citrus Mutual assessments, degreening, pre-
cooling, color-add and wax.









TABLE 3.--Average Costs of Packing and Selling Floridal Tongerines, and Other Types, per
1 -3/5 Busher Equivalent, 43 Packinghouses, 1956-57

Grapefruit Tangerines AII types of fruit
Type of container Bulk 4/5 bu. 4/5 bu. Bulk thru Direct, Packed
in wirebound wirebound house to grove to fruit pur~
trucks box flot box connery connery chased
Number of packinghouses 13 19 19 43 39 6
Average volume packed
(1-3/5 bu. equivalent) 3, 699 23, 1393 23, 393 211, 607 208, 538 16, 874
Cost per 1-3/5 bushel:
Conta ine rs .. $0.6207 $0.5816.. ..
Other materials $0.0042 .0392 .0392 ... ... $0.0003
Total materials $0.0042 $0.6599 $0.6208 ... ... $0.0003
Labor:
Receive, truck, dump $0.0201 $0.0431 $0.0400 $0.0308 ... $0.0118
Cratemaking, labeling .0017 .0711 0708 .0003 .....
Foremen, graders, others .0428 .1129 105;3 .0275 $0.0026 .0004
Wrap and pack ,0107 .1271 .1 282 .0004 .....
Truck, check, load .0329 .0897 .0904 .0020 ... .0138
Payroll taxes, comnpins. .0071 .0319 .0204 .0055 .0002 .0015
Total labor $0.1'153 $0.4758 $0.4651 $0.0665 $0.0028 $0.0275
Other direct operatingb $0.0485 $0.0881 $0.1238 $0.0317 $0.0054 $0.0001
Indirect operating .0263 .0543 .0690 .0173 .0022 .,0004
Total packing $0.19413 $1.,2781 $1.2787 $0.1155 $0.0104 $0.0283
Administratived $0.0580 $0.0537 $0.0523 0.041 $0.0456 $0.020
Selling .0562 .0605 .0797 ... ... .0374
Other items .11t22 .1533 .1568 .0086 .0061 .0007
Total packing and selling $0.4207 $1 .5456 $1 .5675 $0.1658 $0.0621 $0.0871


aFruit passing over the grading table and sold bulk in interstate trade.

Other direct operating expense includes power, lights, water, repair of buildings and
equipment, and miscellaneous supplies,

cindirect operating expense includes fire and casualty insurance, taxes and licenses,
depreciation and rent.

dAdministrative expense includes management and office salaries, office expense, auto
and travel, interest, telephone and telegraph.

eSelling expense includes sales salaries, travel, telephone anld telegraph; but excludes
brokerage commission and auction charges. Brokerage costs are shown in Table 4.
Other items include Florido citrus advertising tax, Federal-State inspection and testing,
Growers Administrative Committee and Florida Citrus Mtutual assessments, de-greening, pre-
cooling, color-add and wax.










'TABLE 4.--Average Cost of Brokerage for Selling Florida Citrus Fruits, 1956-57


Number of Average volume Brokerage cost
Type of pack packing houses packed (1-3/5 bu. per box
equivalent) boxes

Oranges:
1 -3/5 bu. standard box 16 1 8, 361 $0,0699
1-3/5 bu. wirebound box 28 86, 960 .0530
1-3/5 bu. wirebound box, export 2 15, 819 .0306
4/5 bu. wirebound box 13 19, 674 .0625
4/5 bu. wirebound flat box 11 16, 691 .0409
Half wirebound box (4/5 bu.) '18 18, 609 .0425
4/5 bu. fiberboard box 27 22, 839 .0567
8-lb. mesh bag 18 17, 219 .0346
5-Ib. mesh bag 20 15, 416 .0382
8-Ib. bag in master container 11 1, 179 .0390
5-lb. bog in master container 13 11,024 .0357
Bulk in truck 9 1 6, 761 .0335

Grapefruit:
1-3/5 bu. standard box 16 52,912 .0700
1-3/5 bu. wirebound box 30 63, 716 .0497
Half wirebound box (4/5 bu.) 21 5, 023 .0422
4/5 bu. fiberboard box 28 23, 029 .0564
8-Ib. mesh bag 19 10, 862 .0313
5-lb. mesh bag 19 10, 720 .0348
Bulk in truck 10 4, 209 .0282

Tangerines:
4/5 bu. wirebound box 13 24, 984 .0494
4/5 bu. wire bound flat box 13 28, 677 .0489










Fruit going direct from the grove to the connery averaged only $0.0621 per box

of the packinghouse expenses. There was no packinghouse labor involved, except

that one firm had supervisory personnel for this operation on the packinghouse payroll.

The cost of handling pocked fruit purchased averaged about $0.09 per box.

Some handling labor was required, and a portion of some of the other operating costs

was charged.


Variations in Packing and Selling Cost Among Firms

Oranges.--There was considerable variation among firms in the total cost

per 1-3/5 bushel equivalentof packing and sellingoranges in the various containers.

The packing and selling costs of oranges for the sample are arrayed in five cent

intervals for six types of containers in Table 5. For the 40 firms packing oranges in

1-3/5 bushel wirebound boxes, the total packing and selling costs ranged from $0.86

to $1.23, with 34 firms falling within the range of $0.90 to $1.14. For 1-3/5 bushel

standard nailed boxes the range was from $1.16 to $1.99 with 14 of the 22 firms

within the range of $1.,25 to $1.54. Thirty-nine firms packing 4/5 bushel fiberboard

boxes had costs between $0.98 ond $1.39 with 31 in the range of $1.00 to $1.29.

Costs for the 4/S bushel wirebound box varied from $1.19 to $1.72 per 1-3/5 bushel

equivalent, with costs for 16 of the 20 firms within the range of $1.30 to $1.54.

Packing and selling costs of oranges in 8-lb. mesh bags Fell between $1.09

and $1.50 for 28 packinghouses, of which 21 had costs between $1.20 and $1.44.

For 5-lb. mesh bags the overoge total packing and selling costs ranged from $1.39

to $2.04 for 30 firms of which 19 ranged from $1.40 to $1.69.

The variations in packing costs among the firms were similar to the variations




































Total number of firms: 40 22 39 2 8 3
Packing
Under $0.70 4 0 0 0 0 0
$0.70 0.74 11 0 0 0 0 0
0.75 0.79 9 0 5 0 0 0
0.80 0.(ht 7 0 9 0 1 0
0.85 0.89 5 I 8 0 0 0
0.90 0.94 3 1 5 0 2 0
0.95 0.99 I I 2 1 6 0
1.00 1.04 0 1 2 2 7 0
1.05 1.09 0 2 4 2 3 0
'1.10 1.14 0 3 2 2 1 2
1.15 1.19 0 2 2 3 2 2
1.20 1.24 0 2 0 5 5 6
1.25 1.29 0 4t 0 4 1 3
1.30 1.34 0 0 0 0 0 5
1.3,5 1.39 0 2 0 0 0 1
1.40 1.44 0 1 0 0 0 1
1.45 1.49 0 0 0 0 0 2
1.50 and over 0 2 0 1 0 8
Total number of firms: 40 22 39 20 28 30


15

TABLE 5. --Variation in the Cost per 1 3/5 Bushel Box Equivallent of Packing and Selling
Florida Orags by Type of Container, 43 Packinghouses, 1956-57


1-3/5 bu. 4t/5 bu. 4/5 bu.
standard fiberboard wirebound
box box box


Jmber of packinghouses
Packing and Sellinrg
0 0
0 0
I 0
4 0
8 0
4 0
7 1
2 0
6 1
2 2
5 5
0 4
0 2
0 3
0 1
0 0
0 0
0 1
0 0
0 0


Under $0.90
$0.90 0.94
0.95 0.99
1.00 1.04
1.05 1.09
1.10 1.14
1.15 1.19
11.20 1.24
1.25 1.29
1,30 1.34
1.35 1.39
1.40 1.44
1.45 1.49
1.50 1.54
1.55 1.59
1.60 1.64
1.65 1.69
1.70 1.74
1.75 1.79
1.80 and over









in packing and selling costs. The range for the 40 firms handling 1-3/5 bushel wire-

bound boxes of oranges was from $0.60 to $0.96. The packing cost for 32 of these

firms ranged from $0.70 to $0.89, Twenty-two firms packing in 1-3/5ibushel standard

nailed boxes had costs from $0.88 to $1.78, with 15 of these firms having packing

costs between $1.05 and $1.39. The variation in the cost of pecking oranges in 4/5

bushel fiberboard boxes for 39 firms ranged From $0.76 to $1.18, and for 35 of these

firms between $0.75 and $ 1.09. Twenty houses packing 4/5 bushel wirebound boxes

had costs varying from $0.97 to $1.50 with 16 firms between $1,05 and $1.29.

The spread in packing cost for 8-lb. mesh bags for 28 firms was between

$0.83 and $1.27 with 25 firms included within the cost interval of $0.95 to $1 .24.

For the 30 firms packing oranges in 5-Ib. mesh bags the packing cost ranged from

$1.12 to $1 .76 and 26 of these firms had costs of $1 .20 or more per box.

Grapefruit.--The range in grapefruit packing and selling costs among the
different firms was not as great as in oranges. The 413 firms using I-3/5 bushel

wirebound boxes varied between $0.82 and $1.17 for packing and selling each box,

as shown by data in Table 6. Of these firms, 31 hard costs between $0.85 and $1.04.

For the 1-3/5 bushel standardnailed boxes 21 packinghouses had packing and selling

costs from $1.04 to $1-.64, of which 14 had costs between $1.20 and $1.39. The

39 firms using 4/5 bushel fiberboard boxes had total packing and selling costs

ranging between $0.89 and $1.32. Of these, 30 hard costs from $0.90 to $1.14.

The pecking and selling costs for grapefruit in 8-lb. mesh bags were from

$1.08 to $1.59 for 29 firms, with 19 firms between $1.10 and $1.29. For 5-lb.

mesh bags, 28 firms ranged from $1.31 to $1.94, with 18 firms falling between

$1.30 and $ 1.49 per 1-3/5 bushel equivalent.








TABLE 6.--Variation in the Cost per 1-3/5 Bushel Box Equivalent of Packing and Setting
Florida G-rapefruit by Type of Container, 43 Packingh~ouses, 1956-57

Cost per 1-3/5 bu, wire- 1-3/5 bu. 4/5 bu. fiber- 8-lb. 5-lb.
1 -3/5 bushel bound box standard box board box mesh bag mesh bag

Packing and Selling
$0. 80 $0.84 4 0 0 0 0
0.85 0.89 6 0 I 0 0
0.90 0.94 13 0 3 0 0
0.95 0.99 8 0 5 0 0
1.00 1.04 4 I 11 0 0
1.05 1.09 5 0 7 1 0
1.10 1.14 1 2 42 7 0
1.15 1.19 2 0 3 4 0
1.20 1.24 0 4 2 6 0
1.25 1.29 0 3 1 2 0
1.210 1.34 0 4 2 0 4
1.35 1.39 0 3 0 4 5
1.40 1.44. O 1 0 3 2
1.45 1.49 0 1 0 0 7
1.50 1.54 0 1 0 1 3
1.55 1.59 0 0 0 1 0
1.60 1.64 0 1 0 0 1
1,65 1.69 0 0 0 0 2
1.70 and over 0 0 0 0 4
Total number of firms: 43 2.1 39 29 28
Packing
$0.55 $0.59 3 0 0 0 0
0.60 0.64 7 0 0 0 0
0.65 0.69 9 0 1 0 0
0.70 0,.74 ISi 0 11 0 0
0.75 0.79 5 1 5 1 0
0.80 0.84 3 1 12 0 0
0.85 0.89 I 1 4 6 0
0.90 0.94 0 1 2 5 0
0.95 0.99 0 1 1 7 0
'1.00 1.04 0 6 2 1 1
1.05 1.09 0 4 1 2 3
1.10 1.14 0 0 0 0 3
1.15 1.19 0 3 0 5 5
1.20 1.24 0 1 0 17
1.25 1.29 0 1 0 1 1
1.30 .1.34 0 0 0 0 1
1.35 1.39 0 0 0 0 0
1.40 1.44 0 1 0 0 2
1.45 and over 0 0 0 0 5
Total number of firms: 43 21 39 29 28









Packing costs only for grapefruit in 1-3/5 bushel wirebound boxes for 43

firms varied from $0.58 to $0.88. Thirty-six of these firms ranged between $0.60

and $0.79. Twenty-one packinghouses had packing costs ranging from $0.78 to

$1.42 for 1-3/5 bushel standard nailed boxes, with 13 to these firms ranging from

$1.00 to $1.19. The 39 firms packing 4/5 bushel fiberboarrd boxes were within the

cost range of $0.67 and $1.07, with 32 of the firms failing between $0.70 to $0.89.

The cost of pecking in 8-lb. mesh bags for 29 firms ranged from $0.80 to

$1.28, with 18 houses between $0.85 and $0.99. Variation in cost for the 28 firms

packing grapefruit in 5-lb. mesh bags ranged from $1.04 to $1.,63. Costs for 18

houses fell within the range $1.05 to $1.,24.

Tangerines. --Packing and selling costs for 4/5 wirebound boxes ranged

from $1.44 to $1.83 per 1-3/5 bushel equivalent for 19 firms, and for 4/5 bushel

wirebound flat boxes from $1.33 to $1.87 for 19 firms, Table 7.

The costs of packing only for tangerines per 1-3/5 bushel equivalent varied

from $1.11 to $1.53 for 4/5 bushel wirebound boxes and from $1.01 to $1.55 for 4/5

bushel wirebound flat boxes.


Relationship of Seasonal Volume to Average
Cost of Packing and Selling

The data indicate that there is a relationship between the average total

packing and selling cost and the seasonal volume handled by the individual house.

In order to investigate some of the firm variation in cost, an analysis was made of

the relationship between the size of the packinghouse, based on the total volume of

citrus per season (packed and bulk-through-house), and the average total cost of

packing and sel ling. The packing houses were divided into four seasonal vol ume classes











TABLE 7. --Variation in the Cost per 1-3/5 Bushel Box Equivalent of Packing and Selling
Florida Tpangrie by Type of Container, 43 Packinghouses, 1956-57


Cost per 4/S bushel 4/5 bushel
1 -3/5 bushel wirebound box wirebound flat box

- - Number of packinghouses - - -
Packing and _Selling
$1.30 -$1.34 0 3
1.35 1.39 0 1
1.40 1.44 1 0
1.45 1.49 2 2
1.50 1.54 6 5
1.55 1.59 4 1
1.60 1,64 I I
1.65 1.69 I 2
1.70 1.74 2 2
1.75 and over 2 2
Total number of firms 19 19

Plackin~g
$1.00 -$1.04 0 2
1.05 1.09 0 2
1.10 1.14 1 0
1.15 1.19 0 2
1.20 1.24 5 2
1.25 1.29 2 3
1.30 1.34 4 2
1.35 1.39 2 1
1.40 1.44 3 2
1.45 and over 2 3
Total number of firms 19 19










of (1) under 200,000 boxes, (2) 200,000 to 399,999 boxes, (3) 400,000 to ~99,t999

boxes, and (4 over 700,000 boxes. The overage total cost of packing and selling

oranges and grapefruit packed in the 1-3/5 bushel wirebound box was calculated for

each volume group and is shown in Table 8 and 9. The overage total pecking and

selling cost also was calculated for each volume group of tangerines packed in the

4/5 bushel wirebound flat box, Table 10. The data in all three of the tables showing

average total packing and selling cost by volume classes, indicate that houses with

the larger seasonal volumes tended to have lower unit costs. However, differences

in cost favoring larger houses are less pronounced this season than in previous years.

The relationship between total volume and cost is imperfect because there

are other important factors affecting costs. Some of these are length of season or

number of days operated, percent of house capacity used, and physical arrangement

of house and machinery which affect labor costs in particular. The number of

different lots, frequency of change of lots, number of different containers packed,

and percent packout probably affect costs also to some extent. There was not

sufficient information on all these factors to account for the effect of each on costs.

Upon a more detailed study of the data, it was found that there were houses

that had high as well as low costs in all volume groups. This variation within groups

is shown in Table 11 and indicates that the larger volume groups contain more

houses with low costs than the smaller seasonal volume groups.

The reason for the variation in costs between types of packs can be accounted

for to a certain extent by differences in labor requirements and container prices.

However, this does not account for the variation in cost among firms for providing

the some service. The firm to firm variation In costs may be associated with economies










TABLE 8. --Costs of Packing and Selling Florida Oranges in 1-3/5 Bushel Wirebound Boxes,
by Volume Groups, 40 ~Packinghouses, 1956-57

Under 200, 000- 400, 000- 700, 000 Season avg.
Citrus fruit handled (boxes)
200, 000 399, 999 699, 999 ond over oil volumes
Number of packinghouses 5 12 10 13 40
Average pack of oranges
(1-3/5 bu. equivalent) 24, 506 49, 774 55, 633 155, 439 82, 422
Cost per I -3/5 bushel:
Material $0.4159 $0.4009 $0.3737 $0.3854 $0,3874
Labor:
Receive, truck, dump .03109 .0351 .0302 .0266 .0289
Crate making and labeling .0396 .0405 .0398 .0338 .0363
Foremen, graders, box closers .0607 .0725 .0635 .0599 .0628
Wrap and pack .0628 .0679 .0789 .0723 .0723
Truck, check, load .0231 .0457 .0471 .0481 .0469
Payroll taxes, insurance .0172 .0197 .0189 .0161 .0172
Total labor $0.2443 $0.2814 $0.2784 $0.2568 $0.2644
Other direct operating $0.0580 $0.0700 $0.0584 $0.0558 $0.0589
Indirect operatingb .0489 .0295 .0391 .0374 ..0385
Total packing $0.7671 $0.7918 $0.7496 $0.7354 $0.7492
Administrative $0.0535 $0.0729 $0.0465 $0.0507 $0.0541
SellIing .0782 .0754 .0742 .0629 .0677
Other itemsc .1330 .1336 .1387 .1359 .1358
Total packing and sell ing $1 .0318 $ 1.0737 $ 1.0090 $0.9849 $1I,0068

father direct operating expense includes power, lights and water, repair of buildings
and equipment, and miscellaneous supplies,

bindirect operating expense includes fire and casualty insurance, taxes and licenses,
depreciation, and rent,

eOther items include Florida citrus advertising tax, Federal-State inspection and testing,
Growers Administrative Committee and Florida Citrus Mutual assessments, degreening, color-
add and wax.










TABLE 9. --Costs of Packing and Selling Florida Grapefruit in 1-3/5 Bushel Wirebound
Boxes, by Volume Groups, 43 Packinghouses, 1956-57

Under 200, 000- 400, 000- 700, 000 Season avg.
Citrus fruit handled (boxes)
200, 000 399, 999 699, 999 and over all volumes
Number of packinghouses 6 14 10 13 43
Average pack of grapefruit
(1-31/S bu. equivalent) 8, 217 37, 245 72, 697 129, 774 69, 413
Cost per 1-3/5 bushel:
Material $0.4116 $0.4103 $0.3852 $0.3904 $0.3929
Labor:
Receive, truck,dump .0337 .0345 .0253 .0224 .0254
Crate making and labeling .04.40 .0410 .0388 .0317 .0353
Foremen, graders, box dosers .0468 .0513 .0402 .0414 .0429
Wrap and pack .0525 .0552 .0584 .058;3 .0576
Truck, check, load .0341 .0386 .0420 .0395 .0399
Payroll taxes and insurance .0128 .0147 .0149___ .0136 .,0142
Total labor $0.2239 $0.2353 $0.2196 $0.2069 $0.2153
Olher direct operatinga $0.0462 $0.05858 $0.0471 $0.0529 $0.0519
indirect operating .0391 .0281 .0373 0312 .0323
Total packing $0.7208 $0.7295 $0.6892 $90.6814 $ 90.6924
Administrati ve $0.0525 $ 0.0620 $0.0483 $0.0425 $0.0475
Selling .0626 .0626 .0763 .0503 .0590
Other itemsc .1199 .1 257 .1298 .1311 .1296
Total packing end selling $0.9558 $ 0.9798 $ 0.9436 $0.9053 $0.9285


OOther direct operating expense includes power, lights and water, repair of buildings
and equipment, and miscellaneous supplies.

indirect operating expense includes fire and casualty insurance, taxes and licenses,
depreciation, and rent.

COther items include Florida advertising tax, Federal-State inspection and testing,
Growers Administrative. Committee and Florida Citrus Mutual assessments, degreening,
color-odd and wax.











TABLE 10.--Cost of Packing and Selling Florida Tangerines in 4/5 Bushel Wirebound
Flat boxes by Volume Groups, 19 Packinghouses, 1956-57

Under 200, 000- 400, 000- 700, 000 Season avg.
Citrus fruit handled (boxes) 200, 000 399, 999 699, 999 and over all volumes

Number of packinghouses 2 5 6 6 19
Average pack of tangerines
(1 -3/5 bu. equivalent) 2, 275 20, 033 28, 814 27, 811 23,3933
Cost per 1-3/5 bushel:
Materiot $0.6996 $0.6832 $0.5982 $0.6045 $0.6208
Labor:
Receive, truck, dump .0373 .0397 .0371 .0433 .0400
Crate making and labeling .0928 .0803 .0612 .0745 .0708
Foreman, graders, box losers .1545 .1015 .1085 .1029 .1053
Wrap and pack .1015 ,1269 .1225 .1357 .1282
Truck, check, load .0758 .1021 .0864 .0877 .0904
Payroll taxes and insurance .0345 .0238 .0345 .0299 .0304
Total labor $0.4964 $0.4743 $0.4502 $0.4740 $0.4651
Other direct operating $0.1171 $0. 1269 $0.1291 $0. 1166 $0.1238
Indirect operatingb .1064 .0407 .0619 .0925 .0690
Total pecking $.15 $321 $1.2394 $1.2876 $1.2787
Administrative $0.0498 $0.0622 $0.0522 $0.0465 $0.0523
Selling .0821 .0751 .1047 .0564 .0797
Other itemsc .1239 .1904 .1486 .146T .1!568
Total packing and selling $1.6753 $1.6528 $1.5449 $1.5366 $1.5675


oOther direct operating expense includes power, lights and water, repair of buildings
and equipment, and miscellaneous supplies,

bindirect operating expense includes fire and casualty insurance, taxes and licenses,
depreciation, and rent.

COther items include Florida citrus advertising tax, Federal-State inspection and testing,
Growers Administrative Committee and Florida Citrus Mutual assessments, degreening, color-
add and wax.











TABLE 11.--Volume of Fruit Handled and Variation in the Cost of Packing and Setting
Florido Citrus Fruit in Wirebound Boxes, 43 Packinghouses, 1956 -57


Number of boxes handled (1-3/5 bu. equivalent)
Cost per 1-3/5 bushel
Under 200, 000- 400, 000- 700, 000 All
200, 000 399, 999 699, 999 and over Vohnnes

Oranges in 1-3/5 bu. wirebound boxes
-- -- -- -Number of firms-- -- -- --
$0.80 -$80. 89 0 0 0 I I
0.90 0.99 2 1 5 6 14
1,00 1.09 0 6 3 4 13
1.10 1.19 2 4 2 2 10
1.20 and over I 1 0 0 2

Grapefruit ~in 1 -3/5 bu. wirebound boxes
$0.80 -$0.89 1 1 3~ 5 10
0.90 0.99 2 9 5 5 21
1.00 1.089 1 3 2 3 9
1.10 and over 2 1 0 0 3

Tangerines in 4/5 bu, wirebound flar boxes
$1.30 -$1.39 0 1 2 1 4
1.40 1.49 0 1 0 1 2
1.50 1.59 0 0 3 3 6
1.60 1.69 I 2 0 0 3
1.70 and over 1 1 1 1 4









of scale, or economies associated with work methods, or a combination of both.


Trend in Packing and Selling Cost

The cost of packing and selling Florida citrus is increasing (see chart on

front cover). The average total cost of packing and selling Florida citrus fruits in

the seven containers shown in Table 12 has increased during the past nine seasons

with minor fluctuations.

The average total cost of oranges packed in 1-3/5 bushel wirebound boxes

increased from $0.83 for the 1948-49 season to $1.01 for the 1956-57 season. The

decrease noted in 1954*55 was due to a reduction of container prices. A comparison

of the nine seasons for oranges packed in l -3/5 bushel standard nailed boxes shosws

on increase from $1.16 to $1.51 per box; for 8-Ib. bags the cost increased from

$1.01 to $1.26 in 1956-57, with a slight decrease in 1955-56; and for 5-Ib. bags

the average total packing and selling cost changed from $1.18 to $1.53 during the

period.

The average total cost of packing and selling grapefruit in 1-3/5 bushel

wirebound boxes increased from $0.74 in 1948-49 to $0.93 in 1956-57, excepting a

decline to $0.80 in 1954-55. Grapefruit pocked in I-3/S standard nailed boxes

increased in cost from $1.08 to $1.33. Cost per I -3/5 bushel equivalent for 8-lb.

bags increased from $0.92 in 1 948-49 to $'1 22 in 1956-57, and for S-lb. bags from

$1.17 to $1 .47.

The average total cost per 1 -3/5 bushel equivalent for packing and selling

tangerines increased during the nine-year period from $1i.19 to $1.54 for 4/5 bushel

wirebound boxes, and from $1.21 to $1.57 for 4/5 bushel wirebound flat boxes.









TABLE 12. --Averarge Total Cost per 1-3/5 Bushel Equivalent for Packing and Selling Florida
Citrus Sold for Fresh Consumption, 1948-49 through 1956-57Q


- Dollars per I-3/5 bu.
granges
1.1590
1.1368
1.2062
1.2526
1.2730
1.3735
1.3957
1.4472
1.5115
GraFpefruit
1,0785
1.0257
1.0945
1.1907
1.1669
1.1871
1.2166
1.3038
1.3263
Tangerines
4/5 bu.
wirebound flat
1.2125
1.2555
1,3563
1.3589
1.4379
1.4373
1.4597
1.4725
1.5675


equivalent -

1.0052
1.0488
1.1490
1.1069
1.2067
1.2335
1.2609
1.2322
1.2639


1948-49
1949-50
1950-51
1951-52
1952-53
195C-54
1954-55
1955-56
1956-57

1948-49
19149-50
1950-51
1951-52
1952-53
1953-54
1954-55
1955-56
1956-57


.8330
.8785
.9166
.9111
.9530
.9355
.8863
.9603
1.0068

.7359
.8046
.8196
.8487
.8543
.8375
.7984
.8682
.9285


1.1822
1.2580
1.4086

1.41469
1.4597
1.5005
1.4967
1.5278

1.1736
1.2387
1.3201
1.2670
1.3233
1.3666
1.3964
1,4264
1.4730


.9153
.9453
1.0849
1.0467
1.1231
1.1659
1.1891
1.1724
1.2188


4/5 bu.
wirebound box
1.1916
1.2491
1.4250
1.3994
1.4417
1.3689
1.4266
1.4580
1.5456


1948-49
1949-50
1950-51
1951-52
1952-53
1953-54
1954-55
1955-56
1956-57


aNumber of houses included in each of the years:
1948-49 73 1950-51 77 1952-53 -43
1949-50 73 1951-52 67 1953-54 -43


1954-55 -2 4
1955-56 42


1956-57 -43




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