• TABLE OF CONTENTS
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 Front Cover
 Title Page
 Introduction
 Methodology
 Results and discussion
 Conclusion
 Tables






Group Title: Technical paper / Florida Sea Grant College ; no. 39
Title: Quality improvement and process feasibility of quick-frozen vacuum-packed tuna steaks
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Title: Quality improvement and process feasibility of quick-frozen vacuum-packed tuna steaks
Series Title: Technical paper Florida Sea Grant College
Physical Description: 14 p. : ill. ; 28 cm.
Language: English
Creator: Teixeira, A. A
Dolande, J. J
Otwell, W. Steven
Publisher: Florida Sea Grant College
Place of Publication: Gainesville
Publication Date: 1986
 Subjects
Subject: Tuna   ( lcsh )
Frozen fish   ( lcsh )
Fishery products -- Preservation   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
bibliography   ( marcgt )
non-fiction   ( marcgt )
 Notes
Bibliography: Bibliography: p. 8-9.
Statement of Responsibility: A.A. Teixeira, J.J. Dolande, W. Steven Otwell.
General Note: "January 1986."
Funding: This collection includes items related to Florida’s environments, ecosystems, and species. It includes the subcollections of Florida Cooperative Fish and Wildlife Research Unit project documents, the Florida Sea Grant technical series, the Florida Geological Survey series, the Howard T. Odum Center for Wetland technical reports, and other entities devoted to the study and preservation of Florida's natural resources.
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Bibliographic ID: UF00075990
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
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Table of Contents
    Front Cover
        Front Cover
    Title Page
        Title Page
    Introduction
        Page 1
    Methodology
        Page 2
        Page 3
        Page 4
        Page 5
    Results and discussion
        Page 6
        Page 7
        Page 8
    Conclusion
        Page 9
        Page 8
    Tables
        Page 10
        Page 11
        Page 12
        Page 13
        Page 14
Full Text
-I


ORANT.


FLORIDA SEA GRANT COLLEGE


Technical Paper No. 39






Quality Improvement and Process
Feasibility of Quick-Frozen
Vacuum-Packed Tuna Steaks



by
A.A. Teixeira
J.J. Dolande
W.S. Otwell














QUALITY IMPROVEMENT AND PROCESS FEASIBILITY
OF
QUICK-FROZEN VACUUM-PACKED TUNA STEAKS




A. A. Teixeira
Assoc. Prof. Agricultural Engineering
University of Florida, Gainesville, FL

J. J. Dolande
Grad. Res. Asst. Agricultural Engineering

W. S. Otwell
Assoc. Prof. Food Science and Human Nutrition
Florida Sea Grant Seafood Specialist




Project No. IR-84-18
Grant No. NA80AA-D-00038





Technical Papers are duplicated in limited quantities for specialized audiences
requiring rapid access to information. They are published with limited editing
and without formal review by the Florida Sea Grant College Program. Content is
the sole responsibility of the author. This paper was developed by the Florida
Sea Grant College Program with support from NQAA Office of Sea Grant, U.S.
Department of Commerce, grant number NA80AA-D-00038. It was published by the
Sea Grant Extension Program which functions as a component of the Florida
Cooperative Extension Service, John T. Woeste, Dean, in conducting Cooperative
Extension work in Agriculture, Home Economics, and marine Sciences, State of
Florida, U.S. Department of Commerce, and Boards of County Carnissioners,
cooperating. Printed and distributed in furtherance of the Acts of Congress of
May 8 and June 14, 1914. The Florida Sea Grant College is an Equal
Employment-Affirmative Action employer authorized to provide research,
educational information and other services only to individuals and institutions
that function without regard to race, color, sex, or national origin.



TECHNICAL PAPER NO. 39
January 1986












SUMMARY


Vacuum-packed Yellowfin tuna steaks were individually frozen in
either liquid freon or in an air storage freezer, and evaluated for keep-
ing quality after 1, 3, and 6 months of frozen storage (-270C). The
resulting freezing rates were used to project the economic feasibility of
a small scale commercial processing plant. Regardless of freezing method
the vacuum-packed steaks demonstrated keeping quality comparable to fresh
control samples handled as in normal distribution channels. The esti-
mated cost to manufacture allowed sufficient profit at competitive sell-
ing prices to generate a rate of return of 132%. This would pay back the
estimated cost of plant and equipment in less than one 6-month season of
operation at full capacity.

1. INTRODUCTION

The growing demand for premium grade raw tuna in the United States
combined with the traditional demand from Japanese markets has prompted
Florida fishermen to view recent tuna catches as more than just inciden-
tal to their swordfish operations. As more tuna is landed, so is more
found not to meet the premium quality grade associated with foreign and
domestic Sushi restaurants. Frustrated by less than predictable grading
practices, Florida wholesalers welcome the opportunity to introduce tuna
as broiled steaks on a premium restaurant menu or prepared at home much
like a broiled swordfish steak.

Market distribution of fresh tuna is limited because tuna is a fatty
fish and deteriorates rapidly through chemical oxidation to produce ran-
cid off-flavors and discoloration in spite of refrigeration to reduce
microbial and enzymatic spoilage (Hobbs /1/ and Karmas /2/). Flavor and
color deterioration continues under frozen storage in the presence of
oxygen (Fenema et al. /3/, Heen /4/, and Persson /5/). Textural quality
is lost because of moisture migration across cell membranes and membrane
damage from ice crystal formation caused by slow freezing rates as ex-
plained by Love /6/ and Reid /7/. To counter these problems Yu et al.
/8/, Strasser et al. /9/, and Josephson et al. /10/ have shown that chem-
ical oxidation and surface dehydration can be minimized by vacuum packag-
ing with commercially available high barrier films. In addition, the
faster freezing rates that are necessary to minimize textural damage can
be achieved by reducing the size of the piece to be frozen (i.e. individ-
ual steaks), and by increasing surface heat transfer rates through liquid
immersion freezing rather than traditional freezing in air (FAO /11/ and
Mead /12/).

The purpose of this study was to demonstrate the quality conse-
quences of individually quick-frozen (IQF), vacuum-packed tuna steaks and
use the resulting freezing rates and costs to project the economic feasi-
bility of a proposed processing plant for producing IQF, vacuum-packed
tuna.








2. METHODOLOGY


Freezing Rates: Laboratory experiments were performed with fresh tuna
steaks cut approximately 1 cm. thick. Thermocouples (36-gauge copper
constantan type T) were imbedded near the slab center with sufficient
lead wire retained within the fish flesh to minimize errors due to heat
conduction. The instrumented steaks were then vacuum sealed in Cryovace
type B barrier film bag (30X40 cm) with provision to avoid leakage around
thermocouple leads. Part of the samples prepared in this way were frozen
by direct immersion in liquid freon at 30C, while the remaining samp-
les were placed in an air storage freezer at -270C. Temperatures were
continuously recorded using an Esterline Angus data logger model PD-
2064. Freezer residence times were taken as the time required for the
product center temperature to reach -180C from an initial temperature of
4C. Data from these experiments were then used to calibrate a mathe-
matical model for predicting freezer residence times with other heat
exchange media (Hung and Thompson /13/ and Heldman and Singh /14/) and
for steaks of different thickness.

Quality Evaluation: Additional vacuum-packed samples frozen by both
methods were placed under long term frozen storage (-270C) for keeping
quality evaluations. At the same time, samples cut from the same tuna
chunks that had never been frozen were subjected to a zero-time evalua-
tion to serve as a reference for fresh quality. All frozen samples were
cut, vacuum packed, and frozen in either air or freon from fresh tuna
chunks kept on ice for 5 days after catch. Control samples were cut from
the same chunks kept on ice 6 days longer to more fairly represent the
age of fresh tuna reaching the retail trade through normal distribution
channels. Frozen samples were thawed and evaluated after 1, 3, and 6
months of storage for chemical, physical, and sensory quality. Chemical
tests consisted of measuring thiobarbituric acid (TBA) as an index of
oxidative rancidity. Physical tests included free and expressible drip
losses according to the method of Siang et al. /15/, and cooking yield
loss as determined from weight loss after cooking. Sensory quality was
measured by a taste panel pretrained to judge meat color, flavor, odor,
texture, and overall acceptance on both raw and cooked samples. Samples
were cooked in their vaccum barrier bags by immersion in boiling water
for approximately 4 minutes to reach a standard internal temperature of
710C.

Process Economics: As a basis for estimating process economics, a flow
diagram was developed describing the sequence of unit operations required
to convert the raw material to the finished product. The next step re-
quired specifying the plant capacity, and carrying out energy and mass
balance calculations in order to estimate energy and product flow rate
requirements for each unit operation. This information led to the iden-
tification, specification and sizing of all major items of processing and
handling equipment as well as associated labor requirements and facili-
ties.

A process flow diagram showing sequence of unit operations and ma-
terial balance is given in Figure 1. Based on the yellowfin tuna catch
rate of Florida fishermen, the potential number of vessels that can supp-
ly a wholesale distributor, an average turn around time of 10 days per















14.545 kg/day


2,255 trays/day


4,015 kg/day


HIGH BARRIER
FILM PLASTIC BAGS
(1 bag/tray)


trays/min @ 0.91 kg/tray
trays/min)








FREEZER DESIGN RATE:
300 trays/hr .91 kg/tray
(273 kg/hr)


CORRUGATED
SHIPPING CARTONS
for 20 lbs/carton I LABEL & J, FROZEN
(10 trays/carton) CASE PACK STORAGE

225 cartons/day


Fig. 1 Process flow diagram showing sequence of unit operations
and material balance for proposed frozen tuna steak line.









vessel and a season of 125 days (6 months) a useful plant should have
the capacity to process 4545 kg (~10,000 16b of tuna daily.
The tuna would be received as iced, deheaded and gutted carcasses
from the vessels and placed in tote bins with newly made cracked ice at a
mass ratio of 1:3 ice:fish per bin, sufficient to keep the carcasses
chilled at 1.670C (350F) for a period of at least 2 hours. These car-
casses would be cut into chunks and then sliced into approximately 1.27
cm (0.5 inch) thick steaks on a band saw followed by trimming and inspec-
tion prior to arranging on shallow trays for vacuum packaging and freez-
ing. These trays (30 x 40 cm) would hold 4 to 5 steaks lying flat and
totaling 0.91 kg (~2 lb). These trays are very thin and should not
change the required freezer residence time. Once the steaks are arranged
in this fashion, the trays would be vacuum-packed using Cryovac type B-
barrier bags and equipment, followed by a heat shink treatment, which
would require the dipping of each tray in 950C (203F) water for 2 se-
conds immediately after vacuum packaging.

The trays would undergo freezing in a flume conveyor of recirculat-
ing chilled brine, kept at -21.10C (-60F), with overhead sprays to assure
contact with refrigerant (brine) from all sides as packages float down
the flume for the 30-minute resident time. The frozen vacuum-packed
trays would then be conveyed to a check weigher and labeled prior to case
packing in 10-pack shipping cartons for frozen storage at -29.90C (-
200F). All unit operations, except the freezing storage, would be carr-
ied out in a 12.80C (550F) processing area. The labor requirement for
each unit operation is shown in Figure 2.

Equipment costs were estimated through discussion with equipment
suppliers for major items and reference to food processing handbooks for
common handling equipment. Building and facilities costs were based on
estimated area requirements for each unit operation along with provision
for utilities, office space, personnel facilities, laboratory, shop,
storage and warehousing. Unit construction costs appropriate for the
type of construction planned in each area were then applied to arrive at
a total building cost.

Operating costs were based on estimated costs for raw materials,
energy, and labor. The cost for the single major raw material (tuna) was
determined through discussions with independent Florida fishing vessel
captains and wholesale seafood distributors who buy directly from these
independent fishermen. Packaging material costs were obtained from dis-
cussions with suppliers (Cryovac Division, W.R. Grace). Energy costs
were based on estimated refrigeration requirements, steam and hot water
usage and water and sewage requirements. Labor requirements were based
on estimates established from observing commercial fish handling and
processing operations during field visits to New England fish processing
plants; and selling prices were determined from discussions with national
seafood brokers and marketing specialists experienced in dealing with
fresh and frozen tuna for the restaurant and retail trade.




















































Legend: = operation
0 person




Fig. 2 Proposed frozen tuna steak line showing estimated labor
requirement.

5










3. RESULTS AND DISCUSSION


Freezing Times: Typical temperature response curves for samples frozen
in liquid freon and in air are shown in Figure 3. The results show that
samples frozen in liquid freon required only 12 minutes to reach a final
temperature of -180C, while samples frozen in an air storage freezer
required nearly 100 minutes to reach this same temperature. Although
this difference dramatizes the effect of different heat exchange media on
surface heat transfer coefficient, it can only be appreciated when the
tuna is frozen in individual thin steaks (about 1 cm thick) which mini-
mizes the time required for internal heat transfer from the center of the
steak to the surface. When tuna is traditionally frozen in large (10 Kg)
chunks, internal heat transfer dictates freezing times of several hours,
thus minimizing the significance of the 1 or 2 hours difference that can
be saved by improving the surface heat transfer coefficient through liq-
uid immersion freezing.

For a small scale processing plant such as that proposed for this
study, the shorter residence time possible by liquid immersion freezing
has significant impact on choice of commercially available freezing
equipment systems and costs. Liquid immersion systems using refrigerated
heat exchange fluids such as propylene glycol or brine solutions of ei-
ther sodium or calcium chloride are commercially available for small
scale plants, and a system based on the use of a 30% sodium chloride
brine maintained at -210C was chosen as a basis for cost estimates.
Under these conditions a freezer residence time in the order of 30 min-
utes was predicted from the mathematical freezing rate models used in
this study for steaks averaging 225g (1/2 lb.) in weight.

Frozen Quality Evaluations: Data on chemical, physical, and sensory
keeping quality of fresh and frozen tuna steaks after 1, 3, and 6 months
of frozen storage are shown in Tables I-a and I-b. The TBA test results
show how vacuum packaging retarded rancidity development to only half the
level found in the control samples after 1 month of storage, while just
reaching the control level after 3 months of storage. Cooking yield loss
was considerably reduced in all frozen samples from that shown by the
control, suggesting that control samples may have undergone some dehydra-
tion over the extra six days of holding. Free and expressible drip loss-
es were indicative of moisture migration across cell membranes and damage
to membranes respectively. Results showed less moisture migration from
the faster freezing rate achieved in freon as expected, but no difference
in cell membrane damage between freezing methods. Taste panel evaluation
of texture, color, aroma, and flavor of cooked samples showed that all
frozen samples at all time frames were rated essentially comparable to
fresh controls in all respects.

Process Economics: A list of equipment and facilities with estimated
costs for each of three different levels of investment is given in Table
II. The first level of investment represents a processor who already has
equipment and facilities in place for packaging fresh fish fillets and
needs only to upgrade by adding the freezing and vacuum packaging equip-
ment. The second level of investment represents a wholesaler with basic
building and cold storage facilities in-place who would plan to install a
processing line for the first time. The third level of investment is for



















W


W


OZ


w
C-)
0
Cr
CL:


0.0 30.0 60.0 90.0
TIME (MIN)


120.0


Fig. 3 Freezing curves for vacuum-packed tuna steaks (1 cm. thick)
showing internal product temperature over time when immersed
in liquid freon at -300C or frozen in air at -270C.









the start up of a complete processing plant where no prior facility ex-
ists.

The estimated seasonal operating costs and unit cost to manufacture
are shown in Table III. Fixed overhead costs are based on the level 3
investment for start up of a new plant. The breakdown of these costs for
packaging materials, energy, labor and overhead show that these combined
processing costs amount to one-tenth the total cost of manufacture, and
are over-shadowed by the cost of raw tuna reflected in the 45% yield in
processing.

A final economic summary of the proposed process is shown in Table
IV. The selling price for the frozen tuna steaks of $13.20/kg. was based
on discussions with seafood brokers in the restaurant and retail trade
who explained that tuna is currently handled in either fresh chunks at
$13.22 to 15.43/kg. or frozen chunks at $8.82 to 11.02/kg. Thus, if
vacuum-packed quick-frozen steaks can rival the quality of fresh tuna
reaching the market place while offering added convenience in ready -
steak form, the projected selling price of $13.20/kg would appear reason-
ably competitive. The results summarized in Table IV show that the pro-
cess is capable of generating a simple rate of return of 132%. This
would pay back the estimated cost of plant and equipment in less than one
season of operation at full plant capacity.

CONCLUSION

The results of this study suggest that individually quick-frozen
vacuum-packed tuna steaks, that have been stored up to 6 months at -29C
(-20F), can rival the quality of fresh grade 2 or 3 tuna. Furthermore,
the technology for making such a product, using a brine freezer, is read-
ily available, making its manufacture technically feasible. The study
also shows that a processing plant capable of handling 4545 kg (10,000
1b) of tuna carcasses daily, paying the fisherman $4.40/kg ($2.00/lb),
could generate sufficient profit to allow the processor to pay back the
investment in less than one season (< 6 months) provided the plant opera-
ted at full capacity during the entire length of the season, and that the
processor received $13.22/kg ($6.00/lb) for the finished product.

To the extent that the economic feasibility of the project analyzed
in this study was based on costs of production and estimates on the price
the consumer is willing to pay for similar products, the production of
individually quick-frozen, vacuum-packed tuna steaks could be an impor-
tant value-added industry for the Florida fisheries and merits further
marketing studies.

REFERENCES

1. G. Hobbs: Changes in fish after catching. In Aitken, Mackie,
Merritt, and Windsor eds. Fish handling and processing: 2nd ed.
Aberdeen: Tory Research Station; (1982) pp. 20-27.

2. E. Karmas: Biogenic amines as indicators of seafood freshness.
Lebensmittel Wiss. U. Technol., Vol. 14 (1981) pp. 273-275.









3. O.R. Fenema, W.D. Powric, and E.H. Marth: Low-temperature preserva-
tion of foods and living matter. Marcel Dekker, Inc. New York,
(1973) pp. 520-524.

4. E. Heen: Developments in chilling and freezing of fish. Proc. of
IIR on refrigeration science and technol., Boston, MA. Vol. 49
(1981).

5. P.O. Persson: Frozen storage, refrigeration equipment and freezing
systems: Their possibility to be of service to the seafood indus-
try. Proc. of IIR on refrigeration science and technol. Boston,
MA. Vol. 49 (1981).

6. R.M. Love: Ice formation in frozen muscle. In Hawthorn and Rolfe,
eds. Low temperature biology of food stuffs. Pergamon Press;
Oxford, England (1968) pp. 105-124.

7. D.S. Reid: Fundamental physico-chemical aspects of freezing. Food
tech. Vol. 37, No. 4 (1983) pp. 110-113.

8. T.C. Yu, R.O. Sinnhuber, and O.L. Crawford: Effect of packaging on
shelf life of frozen silver salmon steaks. J. Food Sci. Vol. 38
(1973) pp. 1197-1200.

9. J.H. Strasser, J.S. Lennon, and F.J. King: Blue crabmeat I. preser-
vation by freezing. National Marine Fisheries Service Special Sci.
Report Fish. No. 630 (1971) pp. 1-13.

10. D.B. Josephson, R.C. Lindsay, and D.A. Stuiber: Effect of handling
and packaging on the quality of frozen whitefish. J. of Food Sci.
Vol. 50 (1985) pp. 1-4.

11. FAO: Freezing in fisheries. Fish Tech. Pap. No. 167 (1977) pp. 83.

12. J.T. Mead: Marine refrigeration and fish preservation. Business
News Publ. Co. Birmingham, MI. (1973).

13. Y.C. Hung and D.R. Thompson: Freezing time prediction for slab
shape food stuffs by an improved analytical method. J. of Food
Sci. Vol. 48 (1983) pp. 555-560.

14. D.R. Heldman and R.P. Singh: Food Process Engineering. 2nd Ed. AVI
Publishing Co. Westport, CT (1981) pp. 406

15. C. Siang, P.Y. Lim, Y.N. Chin, S. Nikkuni, and M. Bito: Studies on
quality assessment of frozen fish 1. The correlation between
extractability or viscosity and the amount of drip in frozen white
pomfret. Reprint From Refrigeration, Vol. 57, No. 600 (1982) pp.
191-194.









the start up of a complete processing plant where no prior facility ex-
ists.

The estimated seasonal operating costs and unit cost to manufacture
are shown in Table III. Fixed overhead costs are based on the level 3
investment for start up of a new plant. The breakdown of these costs for
packaging materials, energy, labor and overhead show that these combined
processing costs amount to one-tenth the total cost of manufacture, and
are over-shadowed by the cost of raw tuna reflected in the 45% yield in
processing.

A final economic summary of the proposed process is shown in Table
IV. The selling price for the frozen tuna steaks of $13.20/kg. was based
on discussions with seafood brokers in the restaurant and retail trade
who explained that tuna is currently handled in either fresh chunks at
$13.22 to 15.43/kg. or frozen chunks at $8.82 to 11.02/kg. Thus, if
vacuum-packed quick-frozen steaks can rival the quality of fresh tuna
reaching the market place while offering added convenience in ready -
steak form, the projected selling price of $13.20/kg would appear reason-
ably competitive. The results summarized in Table IV show that the pro-
cess is capable of generating a simple rate of return of 132%. This
would pay back the estimated cost of plant and equipment in less than one
season of operation at full plant capacity.

CONCLUSION

The results of this study suggest that individually quick-frozen
vacuum-packed tuna steaks, that have been stored up to 6 months at -29C
(-20F), can rival the quality of fresh grade 2 or 3 tuna. Furthermore,
the technology for making such a product, using a brine freezer, is read-
ily available, making its manufacture technically feasible. The study
also shows that a processing plant capable of handling 4545 kg (10,000
1b) of tuna carcasses daily, paying the fisherman $4.40/kg ($2.00/lb),
could generate sufficient profit to allow the processor to pay back the
investment in less than one season (< 6 months) provided the plant opera-
ted at full capacity during the entire length of the season, and that the
processor received $13.22/kg ($6.00/lb) for the finished product.

To the extent that the economic feasibility of the project analyzed
in this study was based on costs of production and estimates on the price
the consumer is willing to pay for similar products, the production of
individually quick-frozen, vacuum-packed tuna steaks could be an impor-
tant value-added industry for the Florida fisheries and merits further
marketing studies.

REFERENCES

1. G. Hobbs: Changes in fish after catching. In Aitken, Mackie,
Merritt, and Windsor eds. Fish handling and processing: 2nd ed.
Aberdeen: Tory Research Station; (1982) pp. 20-27.

2. E. Karmas: Biogenic amines as indicators of seafood freshness.
Lebensmittel Wiss. U. Technol., Vol. 14 (1981) pp. 273-275.












Table I-a.


Physical and Chemical Quality Scores of Fresh and Both Air- and Freon-Frozen Vacuum-Packed
Tuna Steaks After 1, 3 and 6 Months of Storage at -30'C


Storage Sample History Cooking Expressible
Time and Method TPA Yield Loss Free Drip Drip
(months) of Freezinga (mg/kg) (% loss) (% loss) (% loss)


0 Control Samples 0.44*0.07 24.33i4.54 N/A N/A
Never Frozen


Air Frozen 0.21*0.03 12.4010.89 7.0412.28 20.6*1.9
1
Immersion Frozen 0.240.03 13.38i0.93 3.29*1.72 22.11i.6


Air Frozen 0.421*0.027 12.81*1.17 7.403.35 22.91.4
3
Immersion Frozen 0.5190.075 15.74*2.89 3.19*1.11 24.612.2


Air Frozen N/A 16.243.45 5.0513.13 31.24.0
6
Immersion Frozen N/A 18.08W2.62 2.04*0.95 30.612.6


days after
fresh tuna


a All frozen samples were vacuum packaged and frozen from fresh tuna chunks kept on ice for 5
catch, while control samples were kept on ice 6 days longer to more fairly represent age of
reaching retail trade.











Table I-b.


Sensory Scores of "Cooked" Tuna from Fresh and Both Air- and Freon-Frozen Vacuum-Packed Tuna
Steaks Stored at -30*C


Organoleptic Characteristics
Storage Sample History (Scale of 1-5, where 1 = poor, 5 = excellent)
Time and Method
(months) of Freezinga Texture Color Aroma Flavor Acceptance


0 Control 4.010.9 4.7*0.5 3.7*1.2 3.8*0.9 3.7*1.0
Never Frozen



Air Frozen 3.911.6 5.0*0.0 4.111.1 3.6*1.2 3.411.1
1
Immersion Frozen 3.6*1.2 4.510.5 3.910.6 3.510.9 3.410.9



Air Frozen 3.3*1.0 4.7*0.5 4.3*0.5 4.310.8 3.3*1.0
3
Immersion Frozen 4.0*1.1 4.2*0.4 3.710.5 3.511.0 3.211.2



Air Frozen 3.4*1.5 4.4*1.1 4.4*0.8 4.610.8 4.310.8
6
Immersion Frozen 3.3*0.8 4.410.8 3.7*0.5 3.611.0 3.3*1.0


days after
fresh tuna


a All frozen samples were vacuum packaged and frozen from fresh tuna chunks kept on ice for 5
catch, while control samples were kept on Ice 6 days longer to more fairly represent age of
reaching retail trade.








TABLE II


List of Equipment and Facilities with Estimated Costs
for Proposed Frozen Tuna Steak Processing Plant at Three
Levels of Investment


Level of Investment
Equipment/Facility 1st 2nd 3rd

Stainless steel work tables
(6 @ $1,000) $ $ 6,000 $ 6,000
Plastic heavy tote bins
(20 @ $500) 10,000 10,000
Food process band saw 3,000 3,000
Vacuum packaging machine 13,700 13,700 13,700
Heat shrink dip tank and
basket 3,200 3,200 3,200
Liquid brine freezer flume
and converyor 30,000 30,000 30,000
Check weigher and labeler 6,000 6,000 6,000
Finished product storage
freezer 10,000
Refrigeration system and
equipment 30,000 30,000 62,300
Boiler and fuel tank 10,000 10,000
Insulated plant building
(260 m2 @ $326) 84,870
Office and laboratory Equipment 12,000 12,000
Shop and janitorial equipment 10,000 10,000

TOTAL ESTIMATED COST $82,900 $133,900 $261,070
for plant and equipment

Engineering design & Installation
(40% of Total Estimated Cost) 33,160 53,560 104,428

TOTAL INSTALLED COST $116,060 $187,460 $365,498









TABLE III

Estimated Seasonal Operating Costs and Cost to Manufacture
Per Kilogram of Product for a Frozen Tuna Steak Processing
Plant, Based on $4.40/kg ($2.00/Ib) Paid to Fishermen


Cost to
Estimated Manufacture
Operating Cost Category Seasonal Cost ($/kg)

Raw Materials


Tuna (568,125 kg @ $4.40)
Plastic trays (281,250 @ $0.20)
Vacuum bags (281,250 @ $0.12)
Shipping cartons (28,125 @ $0.27)
Total Raw Materials Cost


Energy and Utilities
Electricity for refrigeration and
accessories (162,068 kwh @ $0.08/kwh)
Boiler fuel (3,000 gal @ $1.17/gal)
Water and sewer
(1x0l gal @ $1.50/1000 gal)
Total Energy and Utility Cost

Labor
Hourly workers (15 @ $10,000/6 mos.)
Maintenance technician
Supervisor
Total Labor Cost

Overhead
Taxes, insurance, maintenance and repair
(10% of Total estimated cost
of plant and equipment)
Depreciation on Plant & Equipment
(10% of Equipment and 3% of Plant)
Cost of Capital
(12% Total Installed Cost)
TOTAL OVERHEAD COST
TOTAL PLANT OPERATING COSTS
AND COST TO MANUFACTURE


$2,499,750
56,250
33,750
7,594
$2,597,344


12,965
3,510


1,500
$17,975


150,000
15,000
20,000
$185,000


26,107


20,160


43,860
90,127


$2,890,446


* Based on 45% yield taken from material balance shown on Figure 1.


9.78*
0.22
0.13
0.03
10.16


0.051
0.014

0.006
0.070


0.73


0.10


0.08


0.17
0.35


11.31









TABLE IV


Summary of Economic Feasibility
Steak Processing Plant at Three


for Proposed Frozen Tuna
Levels of Investment


Seasonal revenue from sale
of product
(255,625 kg @ $13.20/kg)

Seasonal operating
costs

Seasonal profit
(revenue less cost)

Estimated Installed cost
of plant and equipment

Rate of Return
(profit/investment)


$3,374,250



$2,890,446


$483,864


$365,498



132.38%




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