Title: Costs of packing and selling Florida fresh citrus fruits, 1966-67 season
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Permanent Link: http://ufdc.ufl.edu/UF00090264/00001
 Material Information
Title: Costs of packing and selling Florida fresh citrus fruits, 1966-67 season a preliminary summary
Physical Description: 8 leaves : ; 28 cm.
Language: English
Creator: Spurlock, A. H.
Publisher: University of Florida
Place of Publication: Gainsville, Fla.
Publication Date: 1967
Copyright Date: 1968
 Subjects
Subject: Citrus fruit industry -- Florida   ( lcsh )
Citrus fruits -- Packing -- Florida   ( lcsh )
Citrus fruits -- Marketing -- Florida   ( lcsh )
Genre: non-fiction   ( marcgt )
 Notes
Statement of Responsibility: A.H. Spurlock.
General Note: Caption title.
 Record Information
Bibliographic ID: UF00090264
Volume ID: VID00001
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 - 256032918

Full Text












COSTS OF PACKING AND SELLING FLORIDA FRESH CITRUS FRUITS, 1966-67 SEASON

A PRELIMINARY SUMMARY

A. H. SPURLOCK

Department of Agricultural Economics
'Florida Agricultural Experiment Stations,
Institute of Food and Agricultural Sciences
University of Florida
Gainesville, Florida


This is a preliminary summary of average costs for 24 citrus packing-
houses for the 1966-67 season.
Many firms have expressed a desire for earlier data on costs of packing
by type of container. The final summary of 35 or 40 packinghouses which
have been used to compute costs cannot be completed until spring because of
the later book-closing date of some. Costs from six packinghouses on the
East coast and 18 interior houses were obtained by late October and promptly
run by computer. The final report for 1966-67 season will include these 24
houses and add on additional ones obtained later.
As usual, the costs are based on accounting records of the firms included
and are weighted averages of the more important packs. It is not known how
representative the firms are as to cost level, and this is an important con-
sideration in evaluating an average prepared from a small number of houses.
A.final report will give ranges or variations from the average costs.
The tables on the following pages shotf costs for oranges, grapefruit,
and tangerines by type of container or method of handling.











.A.S. U:iv. of Ficrc!-







Table 1. -- Weighted Average Costs of Packing and Selling Florida ORANGES, Per
1-3/5 Bushel Equivalent, by Type of Container, 24 Packinghouses, 1966-67
PRELIMINARY SU1MARY

5-lb.Poly. 8-lb.Poly. 5-1b.Mesh 8-1b.Mesh
Type of Container 1-3/5 Bag in Bag in Bag in Dag in
Bu. Bruce Master Master Master Master
Box Carton ., Carton Carton Carton


Number of packinghouses

Average volume packed
(1-3/5 bu. equivalent)


Materials:
Containers
Other materials
Total materials
Labor:
Receive, truck, dump
Cratemaking, labeling
Foremen, graders, others
Packing
Truck, check, load
Payroll taxes, comp. ins.
Total labor
Other direct operating:
Power, lights, water
Repairs--bldgs.,equip.
Misc. supplies and exp.
Total other direct
Indirect operating:
Insurance--fire & cas.
Taxes and licenses
Depreciation
Rent
Total indirect
Total packing expense
Administrative
Selling
Other items
Total nackine and selling


17 15 13 14 13


42,974 31,099 5,413 6,897 2,498
Cost Per 1-3/5 Bushel

$0.4103 $0.7249 $0.7115 $1.2651 $1.0657
.0138 .0135 .0091 .0082 .0100
$0.4241 $0.7384 $0.7206 $1.2733 $1.0757

$0.0411 $0.0469 $0.0383 $0.0604 $0.0509
.0484 .0453 .0374 .0680 .0570
.0800 .1283 .1177 .1474 .1047
.0908 .1683 .1490 .1851 .1563
.0543 .0825 .0706 .1088 .0866
.0362 .0539 .0464 .0500 .0443
$0.3508 $0.5252 $0.4594 $0.6197 $0.4998

$0.0101 $0.0221 $0.0212 $0.0248 $0.0121
.0490 .9587 .0610 .0592 .0653
.0142 .0237 .0202 .0282 .0172
0*0.0733 $0.1045 $0.1024 $0.1122 $0.0946

$0.0093 $0.0109 $0.0118 $0.0197 $0.0123
.0067 .0102 .0112 .0181 .0100
.0366 .0550 .0603 .0558 .0362
.0043 .025, .0117 .0028
$0.0569 $0.1020 $0.0950 $0.0964 $0.0585
$0.9051 $1.4701 $1.3774 $2.1016 $1.7286,
.0480 .0650 .0563 .0454 .0622
.0622 .0812 .0858 .0696 .0622
.2262 .2246 .2201 .2168 .2161
1S.2415 $1.8409 $1.7396 $2.4334 $2.0691


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

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

cOther items include citrus advertising tax, Federal-State inspection,
various industry assessments, coloring and waxing, precooling.


- 2-







Table 1. -- Weighted Average Costs of Packing and Selling Florida ORANGES, Per
1-3/5 Bushel Equivalent, by Type of Container, 24 Packinghouses, 1966-67
(Continued)
PRELIMINARY SUMMARY


Type of Container


4/5 Bu. Half Bruce Box


East Other All
Coast Houses Houses


4/5 Bu. Fireboard Box
East Other All
Coast Houses Houses


Number of packinghouses
Average volume packed
(1-3/5 bu. equivalent)


5 17


18 24


63,694 84,768 79,500


Cost Per 1-3/5 Bushel


Materials:
Containers
Other materials
Total materials


$0.6485
.0429
$0.6914


$0.5490
.0236
$0.5726


$0.5619
.0261
$0.5880


$0.5255 $0.4504 $0.4654
.0129 .0088 .0097
$0.5384 $0.4592 $0.4751


Labor:
Receive, truck, dump
Cratemaking, labeling
Foremen, graders, others
Packing
Truck, check, load


Payroll taxes, comp.
Total labor


ins.


$ .0491 $P.0459
.0740 .0814
.1971 .1013
.1542 .1137
.0847 .0921
.0639 .0419
$0.6230 $0.4763


$0.0463
.0805
.1137
.1190
.0911
.0447
$0.4953


$0.0481 $0.0430 $0.0440
.0515 .0522 .0521
.2043 .0985 .1197
.1358 .1049 .1111
.0811 .0866 .0855
.0610 .0416 .0454
$0.5818 $0.4268 $0.4578


Other direct operating:
Power, lights, water
Repairs--bldgs., equip.
Misc. supplies & exp.
Total other direct
Indirect operating:
Insurance--fire & cas.
Taxes and licenses
Depreciation
Rent
Total indirect
Total packing expense
Administrativea
Selling
Other items
Total Dackine and sellir


$0.0161
.0325
.0159
A0n 06AA


$0.0132
.0592
.0191
tn noQ1


$0.0136
.0557
.0187
S0n0880


$0.0189 $0.0153 $0.0160
.0442 .0532 .0514
.0223 .0159 .0172
$0.0854 $0.0844 $0.0846


$0.0129 $0.0116 $0.0118 $0.0175 $0.0100 $0.0115
.0177 .0098 .0108 .0177 .0089 .0106
.0535 .0569 .0564 .0634 .0399 .0447
-- .0018 .0016 -- .0115 .0092
$0.0841 $0.0801 $0.0806 $0.0986 $0.0703 $0.0760
$1.4630 $1.2205 $1.2519 $1.3042 $1.0407 $1.0935
.0736 .0459 .0495 .0658 .0555 .0576
.0579 .0768 .0744 .0716 .0695 .0699
.3623 .2347 .2513 .2990 .2247 .2396
in$1.9568 $1.5779 $1.6271 $1.7406 $1.3904 $1.4606


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

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

cOther items include Florida citrus advertising tax, Federal-State
inspection, various industry assessments, aolofing and waxing, precooling.


- 3-


5 17


,)ast Per 1 Bushel r09


$0.6914


52 5nQ


92 970 59 139









Table 1. -- Weighted Average Costs of Packing and Selling Florida ORANGES, Per
1-3/5 Bushel Equivalent, by Type of Container, 24 Packinghouses, 1966-67
(Concluded)
PRELIMINARY SUMMARY


Type of Container


5-lb.
Vexar
Bag in
faster
C ar-ton


8-lb.
Vexar
Bag in
Master
Carton


Bulk
in
Truck


Bulk Through House to Cannery
East Other All
Coast Houses Houses


Number of packinghouses
Average volume packed
(1-3/5 bu. equivalent)


Materials:
Containers
Other materials
Total materials
Labor:
Receive, truck, dump
Cratemaking, labeling
Foremen, graders, others
Packing
Truck, check, load
Payroll taxes, comp. ins.
Total labor
Other direct operating:
Power, lights, water
Repairs--bldgs.,equip.
Misc. supplies & exp.
Total other direct
Indirect operating:
Insurance--fire & cas.
Taxes and licenses
Depreciation
Rent
Total indirect
Total packing expense
Administrativea
Selling
Other items
Total Dackine and selling


13 8 8


26.177


6 14 20


1.254 18.670 91,382 195,999 164,614


Cost Per 1-3/5 Bushel


$0.8468
.0111
50.8579


$0.0489
.0499
.1220
.1640
.0839
n1 in


$0.7637
.0084
0.7721


$0.0337
.0370
.0919
.1552
.0719
0171


$0.0033
S0.0033


$0.0445
.0190
.1176
.1110
.0444
.0372


$0.0301

.0528


.0090


$0.0318 $0.0315

.0586 .0577

.0009 .0008
.0181 .0166


$0.5197 $0.4268 $0.3737 $0.0919 $0.1094 $0.1066

$0.0196 $0.0159 $0.0084 $0.0048 $0.0068 $0.0064
.0613 .0550 .0468 .0202 .0406 .0372
.0160 .0094 .0046 .0017 .0061 .0054
$0.0969 $0.0803 $0.0598 $0.0267 $0.0535 $0.0490

$0.0086 $0.0070 $0.0133 $0.0077 $0.0085. $0.0083
.0110 .0097 .0078 .0066 .0049 .0052
.0417 .0403 .0161 .0126 .0210 .0196
.0148 .0086 -- .0019 .0016
$0.0761 $0.0656 $0.0372 $0.0269 $0.0363 $0.0347
$1.5506 $1.3448 $0.4740 $0.1455 $0.1992 $0.1903
.0711 .0570 .0649 .0749 .0430 .0483
.0677 .0710 .0501 --
.2207 .2239 .3349 .0075 .0077 .0077
$1.9101 $1.6967 $0.9239 $0.2279 $0.2499 $0.2463


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

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

cOther items include Florida citrus advertising tax, Federal-State
inspection, various industry assessments, coloring and waxing, precooling.


- 4 -


Carton Carton


138


S .O 8579 0 .....







Table 2. -- Weighted Average Costs of Packing and Selling Florida GRAPEFRUIT, Per
1-3/5 Bushel Equivalent, by Type of Container, 24 Packinghouses, 1966-67
PRELIMINARY SUMMARY

1-3/5 4/5 Bu.
Bu. Half 4/5 Bu. Fiberboard Box
Type of Container
Bruce Bruce East Other All
Box Box Coast Houses Houses


Number of packinghouses
Average volume packed
(1-3/5 bu. equivalent)


Materials:
Containers
Other materials
Total materials
Labor:
Receive, truck, dump
Cratemaking, labeling
Formen, graders, others
Packing
Truck, check, load
Payroll taxes, comp.ins
Total labor
Other direct operating:
Power, lights, water
Repairs--bldgs.,equip.
Misc. supplies & exp.
Total other direct
Indirect operating:
Insurance--fire & cas.
Taxes and licenses
Depreciation
Rent
Total indirect
Total packing expense
Administrative
Selling
Other items
Total packing and sellifl<


15 16 6 17 23

20,206 7,141 185,442 59,719 92,516
Cost Ber 1-3/5 Bushel

$0.4355 $0.5648 $0.5329 $0.4528 $0.4946
.0128 .0247 .0180 .0089 .0137
$0.4483 $0.5895 $0.5509 $0.4617 $0.5083

$0.0391 $0.0341 $0.0470 $0.0447 $0.0459
.0422 .0945 .0523 .0600 .0560
.0563 .0769 .1281 .0734 .1020
.0697 .1021 .0936 .0890 .0914
.0507 .0686 .0849 .0820 .0835
...0283 .0363 .0457 .0359 .0410
$0.2863 $0.4125 $0.4516 $0.3850 $0.4198

$0.0074 $0.0087 $0.0116 $0.0107 $0.0112
.0410 .0428 .0234 .0447 .0336
.0148 .0286 .0108 .0176 .0140
$0.0632 $0.0801 $0.0458 $0.0730 $0.0588

$0.0059 $0.0125 $0.0097 $0.0074 $0.0086
.0058 .0070 .0128 .0070 .0101
.0305 .0292 .0357 .0347 .0352
.0030 .0004 -- .0063 .0030
$0.0452 $0.0491 $0.0582 $0.0554 $0.0569


$0.8430
.0508
.0610
.1777
g$1.1325


$1.1312
.0522
.0548
.1896
$1.4278


$1.1065
.0804
.0551
.3203
$1.5623


$0.9751
.0574
.0640
.1785
$1.2750


$1.0438
.0694
.0594
.2526
$1.4252


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

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

COtter items include Florida citrus advertising tax, Federal-State
inspection, various industry assessments, coloring and waxing, precooling


- 5-







Table 2.-- Weighted Average Costs of Packing and Selling Florida GRAPEFRUIT, Per
1-3/5 Bushel Equivalent, by Type of Container, 24 Packinghouses, 1966-67
(Continued)
PRELIMINARY SUMMARY
5-lb. 8-lb. 5-lb. 8-lb. 5-lb.
Poly Poly Mesh Mesh Vexar
Type of Container Bag in Bag in Bag in Bag in Bag in
Master Master Master Master Master
Carton Carton Carton Carton Carton


Number of packinghouses
Average volume packed
(1-3/5 bu. equivalent)


Materials:
Containers
Other materials
Total materials
Labor:
Receive, truck, dump
Cratemaking, labeling
Foremen, graders, others
Packing
Truck, check, lead
Payroll taxes, comp. ins.
Total labor
Other direct operating:
Power, lights,water
Repairs--bldgs.,equip.
Misc. supplies & exp.
Total other direct
Indirect operating:
Insurance--fire & cas.
Taxes and licenses
Depreciation
Rent
Total indirect
Total packing expense
Administrative
Selling
Other items
Total Dackin2 and selling


16 14 15 9 13

23,744 2,108 3,785 1,749 8,613
Cost Per 1-3/5 Bushel

$0.7324 $0.7164 $1.3225 $1.1083 $0.9178
.0134 .0131 .0071 .0104 .0123
$0.7458 $0.7295 $1.3296 $1.1187 $0.9301

$0.0513 $0.0461 $0.0511 $0.0504 $0.0581
.0526 .0477 .0473 .0563 .0626
.1017 .1098 .0901 .0751 .1026
.1570 .1262 .1556 .1199 .1756
.0807 .0707 .0903 .0746 .0922
.0484 .0448 .0397 .0406 .0496
$0.4917 $0.4453 $0.4741 $0.4169 $0.5407

$0.0160 $0.0185 $0.0131 $0.0094 $0.0127
.0586 .0599 .0543 .0608 .0636
.0173 0.200 .0153 .0116 .0151
$0.0919 $0.0984 $0.0827 $0.0818 $0.0914

$0.0090 $0.0114 $0.0094 $0.0062 $0.0071
.0098 .0106 .0105 .0090 .0089
.0576 .0719 .0456 .0423 .0517
.0082 .0062 .0006 -- .0033
$0.0846 $0.1001 $0.0661 $0.0575 $0.0710
$1.4140 $1.3733 $1.9525 $1.6749 $1.6332
.0565 .0548 .0460 .0416 .0487
.0394 .0988 .0658 .0559 .0647
.1850 .1918 .1786 1754 .1853
$1.7349 $1.7187 $2.2429 $1.9478 $1.9319


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

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

cOther items include Florida citrus advertising tax, Federal-State
inspection, various industry assessments, coloring and waxing, precooling.


- 6-







Table 2.-- Weighted Average Costs of Packing and Selling Florida GRAPEFRUIT, Per
1-3/5 Bushel Equivalent, by Type of Container, 24 Packinghouses, 1966-67
(Concluded)
PRELIMINARY SUMMARY


Type of Container Bulk Bulk Through House to Cannery
in East Other All
Truck Coast Houses Houses


Number of packinghouses
Average volume packed
(1-3/5 bu. equivalent)
Materials:
Containers
Other materials
Total materials
Labor:
Receive, truck, dump
Cratemaking, leveling
Foremen, graders, others
Packing
Truck, check, load
Payroll, taxes, comp.ins.
Total labor
Other direct operating:
Power, lights, water
Repairs--bldgs.,equip.
Misc. supplies & exp.
Total other direct
Indirect operating:
Insurance--fire & cas.
Taxes and licenses
Depreciation
Rent
Total indirect
Total packing expense
Administrative
Selling
Other. items
Total packing and selling


10 6 14 20

7,473 116,286 99,773 104,727
Cost per 1-3/5 Bushel
-- -- --
$0.0007 -- -- --
$0.0007 -- -- --

$0.0497 $0.0355 $0.0278 $0.0303
.0037 -- -- --
.0952 .0448 .0364 .0392
.0780 -- -- --
.0417 -- .0014 .0010
.0276 .0091 .0092 .0091
$0.2959 $0.0894 $0.0748 $0.0796

$0.0065 $0.0041 $0.0046 $0.0044
.0299 .0135 .0308 .0250
.0042 .0016 .0061 .0047
$0.0406 $0.0192 $0.0415 $$.0341

$0.0089 $0.0049 $0.0043 $0.0045
.0075 .0054 .0036 .0042
.0105 .0115 .0176 .0156
-- -- .0008 .0005
$0.0269 $0.0218 $0.0263 $0.0248
$0.3641 $0.1304 $0.1426 $0.1385
.0885 .0758 .0351 .0487
.0502 -- --
.3530 .0075 .0078 .0077
$0.8558 $0.2137 $0.1855 $0.1949


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

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

COther items include Florida citrus advertising tax, Federal-State
inspection, various industry assessments, coloring and waxing, precooling.


- 7-







Table 3. -- Weighted Average Costs of Packing and Selling Florida TANGERINES and
Grove to Cannery pruit, Per 1-3/5 Bushel Equivalent, 24 Packinghouses, 1966-67
PRELIMINARY SUMMARY

Tangerines All Fruit
/5 Bu. 4/5 Bu. Bulk Direct-
Type of Container Half Bruce Through Grove-.
Bruce Flat House to to-
Box Box Cannery Cannery


Number of packinghouses
Average volume packed
(1-3/5 bu. equivalent)


Materials:
Containers
Other materials
Tobal materials
Labor:
Receive, truck,dump
Cratemaking, labeling
Foremen, graders, other
Packing
Truck, check, load
Payroll taxes, comp.ins
Total labor
Other direct operating:
Power, lights, water
Repairs--bldgs.,equip.
Misc. supplies & exp.
Total other direct
Indirect operating:
Insurance--fire & cas.
Taxes and licenses
Depreciation
Rent
Total indirect
Total packing expense
Administrative
Selling
Other items
Total nrkinv & aelclino


16 4 15 21

32,862 27,716 27,586 624,267
Cost Per 1-3/5 Bushel

$0.5584 $0.6920-- --
.0322 .0267 -- -
$0.5906 $0.7187 -- -


$0.0589
.0865
*s .1619
.1608
.1147
. .0635
SO 6463


$0.0601
.0782
.1565
.1486
.0752
.0618
So 5804


$0.0416

.0888

.0016
.0250
S0.1570


.0028




.0003
$0.0031


$0.0224 $0.0193 $0.0118 $0.0002
.0911 .0634 .0744 .0057
.0177 .0459 .0111 .0002
$0.1312 $0.1286 $0.0973 $0.0060

$0.0156 $0.0218 $0.0123 $0.0002
.0148 .0123 .0117 .0002
.0780 .0591 .0848 .0009
.0019 -- .0002 --
$0.1103 $0.0932 $0.1090 $0.0013
$1.4784 $1.5209 $0.3633 $0.0104
.0470 .1161 .0346 .0391
.0767 .0417 -- -
.2061 .1629 .0076 .0070
,1.8082 $1.8416 $0.4055 $0.0565


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

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

cOther items include Florida citrus advertising tax, Federal-State
inspection, various industry assessments, coloring and waxing, precoolingA


- 8-




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