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

by
A. H. Spurlock

CONTENTS

Page

Introduction . . . . ... . 1

Coats of Packing and Selling, 1966-67 . . 3

Oranges . . . . ... . 14
Grapefruit . . . ... 15
Tangerines . . . . . 16
Direct Grove-to-Cannery Fruit. . . .. 16

Variations in Packing and Selling Costs Among Firms . 16

Relationship of Seasonal Volume to Average Cost of Packing
and Selling . . . .. ... 20

Trends in Packing and Selling Cost . . .. 21

Introduction

This summary is based on the accounting records of 40 citrus packinghouses
for the citrus marketing season 1966-67. Ten of these houses were located in the
Indian River section along the East Coast and 30 were in the interior section.

The volume of fruit packed by the 40 packinghouses in 1966-67 amounted to
17,424,405 equivalent boxes of 1-3/5 bushels, or approximately 51 percent of the
certified fresh fruit shipments.1 The packed volume ranged from 32,000 to
1,304,000 boxes and averaged 435,610 boxes. Thus, the sample packinghouses were
considerably larger than the average of all citrus packinghouses in the state.
These latter averaged only 198,000 boxes for licensed and regulated fresh fruit
shippers who shipped fruit from about 167 houses in 1966-67. Some of these houses
were small units.

The distribution of fruit handled by class of fruit is shown in Table 1.
Cannery fruit through the house (eliminations) was not obtained from five
houses, and direct grove-to-cannery fruit was not obtained

Calculated from data in 1966-67 Season Annual Report, Division of Fruit
and Vegetable Inspection, Winter Haven, Florida
2From data compiled by the Growers Administrative Committee from the records
of the Fruit and Vegetable Inspection Division.

Table l.--Distribution of Cittes Fruit Handled by Class of Fruit, 40 Pack-
houses, 1966-67 Seasona

Total Average Volume Percent of
Class of Fruit Volume Per House Total Volume

1-3/5 bu. 1-3/5 bu.
Boxes Boxes
10 East Coast Packinghouses:
Packed fruit 3,211,058 321,106 47.7
Cannery fruit through house 1,775,222 177,522 26.3

Total through house 4,986,280 498,628 74.0

Direct grove-to-cannery 1,751,835 175,184 26.0
Total 6,738,115 673,812 100.0

30 Other Packinghouses:
Packed fruit 14,213,347 473,778 37.0
Cannery fruit through house 8,807,159 293,572 22.9
Total through house 23,020,506 767,350 59.9

Direct grove-to-cannery 15,276,488 509,216 39.8
Packed fruit purchased 124,290 4,143 .3
Total 38.421,284 1,280,709 100.0

40 Packinghouses:
Packed fruit
Cannery fruit through house
Total through house

Direct grove-to-cannery
Packed fruit purchased
Total

17,424,405
l05i83a.1Ai

435,610
264 560

28,006,786 700,170 62.0

17,028,323 425,708 37.7
124,290 3,107 .3

45,159 399

aCannery fruit through house not obtained
cannery not obtained from nine houses.

1.128.985

from five houses and grove-to-

38.6
23.4

100.0

-3 -

from nine houses. Packed fruit represented 39 percent of the total
volume of all houses, but was 48 percent of the East Coast houses and
37 percent of the other houses, Fruit going direct from grove-to
cannery was 38 percent of the total for all houses, but only 26 percent
for the East Coast houses. The packed fruit of the East Coast houses
consisted of 67 percent grapefruit, 31 percent oranges, and less than
2 percent tangerines; the other houses had 36 percent grapefruit, 55
percent oranges and 9 percent tangerines. The East Coast firms ran
a larger percentage of their total fruit through the house and, except
for oranges, got a higher percentage packout than the other group of
packinghouses.

When adjusted for the packinbhouses not supplying data on eliminations,
the packout averaged 59.8 percent of the fruit through the house for
35 houses; 64.4 percent for the East Coast group, and 58.7 percent for
the other houses. (Table 2).

Table 2.--Percent pf Total Fruit Received Which was Packed for Shipment,
35 Packinghouses, 1966-67

id of Frit East Coast Other All
Kind of Fruit
Houses Houses Houses

Percent Percent Percent

Oranges 57.4 58.5 58.3
Grapefruit 68.0 58.3 61.1
Tangerines 80.1 62.9 63.5

All Fruit 64.4 58.7 59.8

Costs of Packing and Selling, 1966-67

The cost data made available by the fresh citrus fruit packinghouses
showed the itemized expenses of each for 1966-67 together with the boxes
of fruit handled by kind of fruit and type of container. Distribution
of the various items of cost to each kind of fruit and each container was
usually made by the firm's own accountants or by outside auditors. For
nine houses which had only total costs by items of expense, allocations
were made to each pack using average ratios based on labor requirement.
Thus, there were several different methods of cost allocation used in the
original data from which the averages were derived. Methods used for
distributing materials cost, general and administrative and selling expenses
appeared to be similar, but labor and other direct operating costs were
allocated by various methods. In some of the packinghouses, a proportion
of the labor for receiving and dumping and for grading was allocated to the

-4 -

fruit graded out for canneries (eliminations). A few of the houses
also charged a small amount of some other labor to eliminated fruit.
Any other direct operating expenses allocated to the eliminated fruit
were at a lower per box rate than to the packed fruit, In a number
of the houses the eliminated fruit was charged only with administrative
expense at the same rate as fruit going direct from grove to cannery.

The volume of citrus fruit handled by type of container and
kind of fruit is shown in Table 3. The number of sample houses
using each container is also shown with the total cost of packing and
selling. Itemized costs for the principal packs are treated in sub-
sequent tables. Packing and selling costs for those containers
handled in small volumes and by few houses are not considered repre-
sentative as they may reflect unusual conditions and costs.

The 40 packinghouses prepared a total of 59 different packs of
fruit plus a mixed group of miscellaneous containers for each type of
fruit. The 4/5 bushel fiberboard box was the most important container
used for oranges in 1966-67 from the standpoint of total volume. This
was followed by the 4/5 bushel half Bruce box and the 1-3/5 bushel Bruce
box. These three containers were used for about 70 percent of the
packed oranges. For grapefruit, the 4/5 bushel fiberboard box was
the container used for the largest volume with the 5-lb polyethylene
bag in master carton next in order. Closely following was the 1-3/5
bushel Bruce box. About 82 percent of the grapefruit was sold in
these three packs. Almost all of the tangerines were packed in two
types of 4/5 bushel wirebound boxes. There was a difference in
container usage between East Coast and other houses. The 4/5 bushel
fiberboard box was the principal container for both oranges and grape-
fruit in the East Coast section and, with the 4/5 bushel Bruce, the
two containers carried almost all the packed citrus.

Itemized costs of packing and selling oranges, grapefruit and
tangerines for the 1966-67 season are given in Tables 4, 5 and 6 for
40 packinghouses. These tables show the weighted average costs for the
major items of expense by type of pack, together with the number of
firms packing each container and the average volume per house using
each. Only the more important packs are included in these detailed
tables.

Costs of handling cannery fruit direct-from-grove also are shown
in Table 6. This operation was not separated by kind of fruit, but
represents a mixture of all kinds.

Costs for packs handled by the East Coast houses are shown sep-
arately from the other houses. The principal reason for separating
the two sectionsis that the East Coast houses generally used a heavier
corrugated box which cost about 71 cents more than the one used by the
interior houses. The 4/5 bu. wirebound boxes were also more expensive
for the East Coast houses, but were used in lower volume.

-5-

Table 3.--!umber of Firms, Volume of Citrus Fruit Handled and Total Packing
and Selling Cost, by Type of Container, 40 Packinghouses, Florida, 1966-67

Total Average
Volume Per Firm

Total
Packing &
Selling
Cnct Per Rox

1-3/5 bu. equivalent

Oranges:
4/5 bu. fiberboard box
4/5 bu. half Bruce box
1-3/5 bu. Bruce box.
5-lb. poly, bag in master carton
5-lb. Vexar bag mn master carton
Bulk in truck
8-lb. mesh bag
8-lb. poly. bag in master carton
4/5 bu. Bruce box-flat
5-1b. mesh bag
5-1b. mesh bag in master carton
1-3/5 bu. Bruce box-export
4/5 bu. Bruce box-export
8-lb. mesh bag in master carton
20-1b. mesh bag (1/4 box)
Field box
4-lb. poly. bag in master carton
1-3/5 bu. fiberboard box
4/5 bu. fiberboard carton-export
8-lb. Vexar bag in master carton
2/5 bu. fiberboard carton
Miscellaneous containers

Total packed oranges

40 8,882,164

222,054 $1.5638

Grapefruit:
4/5 bu. fiberboard carton
5-1b. poly. bag in master carton
1-3/5 bu. Bruce box
5-1b/ Vexar bag in master carton
4/5 bu. half Bruce box
Bulk in truck
8-lb. mesh bag
5-1b. mesh bag
5-1b. mesh bag in master carton
8-lb. poly. bag in master carton
Field box
4/5 bu. Bruce box-export
8-lb. mesh bag in master carton
1-3/5 bu. fiberboard box
4/5 bu. fiberboard carton-export
1-3/5 bu. Bruce box-export
8-lb. Vexar bag in master carton

Container

Number of
Firms

3,198,158
1,866,022
1,162,144
624,547
465,876
275,837
205,866
170,513
143,642
142,410
127,968
122,760
115,284
61,601
54,042
53,623
37,641
17,876
16,443
12,942
3,515
3,454

79,954
50,433
41,505
24,021
21,176
14,518
9,358
7,751
28,728
5,934
5,817
30,690
28,821
3,080
2,350
4,469
2,353
3,575
5,481
996
1,172
314

$1.4850
1.6692
1.2749
1.8685
1.9904
.8510
1.6437
1.8087
1.7768
1.8822
2.4248
1,2776
1.5290
2.1496
1.4593
.8065
1.7808
.9831
1,4002
1.7611
2.2051
2.0573

4,199,148
880,660
818,704
240,271
221,844
184,751
173,450
136,470
124,522
66,486
47,313
44,403
40,201
26,452
24,209
11,663
8,890

107,670
31,452
30,322
11,441
8,216
9,724
9,636
6,499
5;188
2,891
5,257
11,101
2,365
8,817
6,052
2,916
988

$1,4129
1:7559
1.2089
2.0461
1.4625
.7903
1.5347
1.8189
2.2317
1.7214
.7959
1.4750
2.0195
.9043
1.2489
1.2434
1.7908

~--`----

-6-

Table 3 Continued.--Number of Firms, Volume of Citrus Fruit Handled and Total Pack-
ing and Selling Cost, by Type of Container, 40 Packinghouses, Florida, 1966-67

Total
Container Number Total Average Packing and
feTotal Average Sein Cot
of Volume Per Firm Selling Cost
Firms Per Box

1-3/5 bu. equivalent
Grapefruit: (Continued)
20-lb. mesh bag (1/4 box) 10 2,030 203 $1.3378
Miscellaneous containers 9 3,707 412 2.2263
Total Pecked grapefruit .4--0 7,255,178 181,379 $1.4635

Tangerines:
4/5 bu. half Bruce box 32 884,556 27,642 $1.8709
4/5 bu. Bruce box-flat 7 344,586 49,226 1.8766
Field box 9 21,287 2,365 .8883
4/5 bu. fiberboard carton 3 15,201 5,067 1.8827
Bulk in truck 8 10,115 1,264 1,0033
1-3/5 bu. Bruce box 5 8,812 1,762 1.4115
Miscellaneous containers 4 584 146 2.3990

Total packed tangerines 35 1,285,141 36,718 $1.,465'

Misc. (Limes, Lemons, Kumquats):
Miscellaneous Containers 1 1 1,926 1,926 $5.2609

Total packed fruit 40 17,!24,405 435,610 $1.5433

Bulk Fruit through House to Cannery:
Oranges 35 5,770,288 164,865 $0.2068
Grapefruit 35 4,165,804 119,023 .1622
Tangerines 29 646,289 22,286 .3124

Total bulk through house 35 10,582,381 302,354 $0.1957

Direct, Grove to Cannery 21 17,028,323 549,301 $0.0592

Packed Fruit Purchased 5 124,290 24,858 $0.1044

Total Volume, All Fruit 40 45,159,399 '1,128,985 $0.6635

Table 4.--Weighted Average Costs of Packing and Selling Florida Oranges, Per
1-3/5 Bushel Equivalent, by Type of Container, 40 Packinghouses, 1966-67

5-1b. 5-1b. 5-lb. 8-1b.
1-3/5 Bu. Poly. Vexar Mesh Poly.
Type of Container Bruce ..Bag in Bag in Bag in Bag in
Box Master Master Master Master
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
Wrap and pack
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 & licenses
Depreciation
Rent
Total indirect

Total packing expense
Administrativea
Selling
Other items
Total Dacking and selling

aAdministrative expense

28 26 22 22 22

41,505 24,021 21,176 5,817 7,751
Cost Per 1-3/5 Bushel

$0.4217 $0.7410 $0.8565 $1.2659 $0.7478
.0140 .0131 .0104 .0077 .0098
$0.4357 $0.7541 $0.8669 $1.2736 $0.7576

$0.0429 $0.0499 $0.0570 $0.0601 $0.0496
.0549 .0528 .0565 .0649 .0680
.0865 .1373 .1485 .1517 .1411
.0909 .1710 .1740 .1841 .1569
.0592 .0896 .0910 .1064 .1001
.0354 .0550 .0552 .0502 .0489
$0.3698 $0.5556 $0.5822 $0.6174 $0.5646

$0.0128 $0.0224 $0.0217 $0.0233 $0.0196
.0425 .0558 .0585 .0559 .0464
.0146 .0226 .0191 .0264 .0170
$0.0699 $0.1008 $0.0993 $0.1056 $0.0830

$0.0098 $0.0115 $0.0098 $0.0193 $0.0131
.0080 .0110 .0129 .0169 .0132
.0356 .0509 .0489 .0542 .0412
.0028 .0194 .0108 .0022 .0048
$0.0562 $0.0928 $0.0824 $0.0926 $0.0723

$0.9316 $1.5033 $1.6308 $2.0892 $1.4775
.0585 .0669 .0739 .0552 .0583
.0646 .0758 .0691 .0655 .0573
.2202 .2225 .2166 .2150 .2156
$1.2749 $1.8685 $1.9904 $2.4249 $1.8087
e 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 and
testing, Growers Administrative Committee and Florida Citrus Mutual assessments,
degreening, precooling, color-add and wax.

Table 4 continued -- Weighted Average Costs of Packing and Selling Florida Oranges,
Per 1-3/5 Bushel Equivalent, by Type of Container, 40 Packinghouses, 1966-67

Type of Container 4/5 Bu. Half Bruce Box 4/5 Bu. Fiberboard Box

East Other All East Other All
Coast Houses Houses Coast Houses Houses

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

Materials:
Containers
Other materials
Total materials

Labor:
Receive, truck, dump
Cratemaking, labeling
Foreman, graders, others
Wrap and pack
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
Depreciaticn
Rent
Total indirect

Total packing expense
Administrative a
Selling b
Other items
Total vackine and selling

8 29 37 10 30 40

29,818 56,120 50,433 58.004 86,467 79,954
Cost Per 1-3/5 Bushel

$0.6651 $0,5736 $0.5853 $0.5237 $0.4486 $0.4623
.0353 .0251 .0264 .0113 .0096 .0100
$0.7004 $0.5987 $0.6117 $0.5350 $0.4582 $0.4723

$0.0540 $0.0474 $0.0483 $0.0454 $0.0474 $0.0471
.0713 .0870 .0850 .0517 .0581 .0569
.1676 .1089 .1164 .1749 .1117 .1232
.1565 .1147 .1200 .1410 .1088 .1147
.0963 .0914 .0920 .0813 .0924 .0904
.0593 .0442 .0461 .0553 .0448 .0467
$0.6050 $0.4936 $0.5078 $0.5496 $0.4632 $0.4790

$0.0171 $0.0166 $0.0167 $0.0209 $0.0169 $0.0176
.0376 .0542 .0520 .0424 .0515 .0498
.0188 .0188 .0189 .0190 .0172 .0176
$0.0735 $0.0896 $0.0876 $0.0823 $0.0856 $0.0850

$0.0191 $0.0122 $0,0131 $0.0182 $0.0122 $0.0133
.0204 .0113 .0125 .0181 .0124 .0135
.0830 .0533 .0571 .0669 .0459 .0497
....-.- .0013 .0011 .--- .0068 .0055
$0.1225 $0.0781 $0.0838 $0.1032 $0.0773 $0.0820

$1.5014 $1.2600 $1.2909 $1,2701 $1,0843 $1.1183
.0939 .0612 .0653 .0674 .0603 .0615
.0760 .0731 .0735 .0679 .0696 .0693
.3056 ,2298 .2395 .2672 .2289 .2359
$1.9769 $1.6241 $1.6692 $1.6726 $1.4431 $1.4850

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

Table 4 Continued--Weighted Average Costs of Packing and Selling Florida Oranges,
Per 1-3/5 Bushel Equivalent, by Type of Container, 40 Packinghouses, 1966-67

8-lb. 5-1b, Bulk
Type of Container Mesh Mesh in Bulk Through House to Cannery
Bag Bag Truck East Other All
Coast Houses Houses

Number of Packing.;'uset
houses 22
Average volume packed
(1-3/5 bu. equiv.) 9.358

Materials:
Containers $0.5840
Other materials .0097
Total materials $0.5937
Labor;
Receive,truck,dump $0.0599
Cratemaking,labeltng .0066
Foremen,graders,others.1559
Wrap and pack .1485
Truck,check,load .1170
Payroll taxes,comp.ins.0442
Total labor $0.5321

5.934

$0.7958
nn

Sn OnrC

14,518 74,794 200,893
Cost Per 1-3/5 Bushel

n nn
an anon

rn nrntn

2U*OUoj ~ U Lv -- --~

$0.0588
.0113
.1527
.1636
.1172
.0496
$0.5532

$0.0451
.0103
.1060
.0916
.0568
.0327
$0.3425

$0.0285
V-
.0515

.0086
$0.0886

$0.0281

.0434

.0012
.0120
$0.0847

Other direct operating:
Power,lights,water $0.0236
Repairs--bldgs,equip .0456
Miscsuinn1ies &Exn .0254

Total other dir

Indirect operating
Insurance-fire,& c
Taxes and licenses
Depreciation
Rent
Total indirect

Total packing exp.
Administrative
Selling
Other items
Total packing &
Selling

$0.0223
.0531
.0273

$0.0107
.0396
.0097

$0.0051
.0165
.0018

$0.0047
.0253
.0042

$0.0048
.0241
.0039

ect$0.0946 $0.1027 $.0600 .0234 $0.0342 $0.0328

as.$0.0153 $0.0152 $0.0120 $0.0065 $0.0060 $0.0060
.0146 .0135 .0096 .0056 .0040 .0043
.0452 .0485 .0288 .0121 .0159 .0154
.0014 .0012 .0001 o-.0010 .0009
$0.0765 $0.0784 $0.0505 $0.0242 $0.0269 $0.0266

$1.2969 $1.5408 $0.4550 $0.1362 $0.1458 $0.1446
,0767 .0583 .0654 .0727 ,0517 .0544
.0634 .0699 .0573
.2067 .2132 .2733 .0079 .0078 .0078

$1.6437 $1.8822

ftn Aril

AAn921T8R

S0. 2053

$0.2068

Administrative 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
and testing, Growers Administrative Committee and Florida Citrus Mutual
assessments, degreening, precooling, color-add and wax.

164,865

$0.0282

.0445
'" -
.0010
.0115
$0.0852

r~ ,v

VLVI YVVVLV

YVv V 216 8 ....
6- ....

Table 5.--Weighted Average Costs of Packing and Selling Florida Grapefruit, Per
1-3/5 Bushel Equivalent, by Type of Container, 40 Packinghouses, 1966-67

5-lb. 5-lb. 5-SIlb. 8-1b. 8-1b.
1-3/5 Poly. Vexar :~Mesh Poly. Mesh
Type of Container Bu. Bag in Bag in Bag in Bag in Bag in
Bruce Master Master Master Master Master
Box Carton Carton Carton Carton Carton

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

Materials:
Containers
Other materials
Total materials

27 28 21 24 23 17

30,322 31,452 11,442 5,188 2,891 2,365
Cost Per 1-3/5 Bushel

$0.4468
l 11

n0 /,'5Q1

$0.7470
n00

cn 7573

$0.9352
0l01

0a9 QA;

$1.2686
40072

71 275'i

$0.7420
.0109

S0.7529

$1.0637
.0080

Sl.U0/J

A .0 9072

Labor:
Receive, truck, dump $0.0434
Cratemaking, labeling .0592
Foremen, Graders, others .0715
Wrap and pack .0678

Truck, check, load
Payroll taxes,comp. ins
Total labor
Other direct operating:
Power, lights, water
Repairs-bldgs.,equip.
Misc.supplies & exp.

Indirect operating:
Insurance-fire & cas.
Taxes & licenses
Depreciation
Rent
Total indirect

Tbtal packing expense
Administrative
Selling
Other items
Total nackiae & &ellin<

.0657
nAQ3

$0.0534
.0601
.1161
.1530
.0920
AL/.~

$0.0677
.0713
.1419
.1779
.1021
n0'7

$0.0536
.0550
.1111
.1538
.0950
n0nFi

$0.0480
.0679
.1098
.1302
.0923
.n445

$0.0540
.0648
.1055
.1316
.0997
.0436

$0.3359 $0.5206 $0.6166 $0.5091 $0.4927 $0.4992

$0.0133 $0.0199 $0.0213 $0.0169 $0.0190 $0.0164
.0342 .0469 .0537 .0450 .0456 .0509
.0148 .0175 .0200 .0165 .0175 .0154
$0.0623 $0.0843 $0.0950 $0.0784 $0.0821 $0.0827

$0.0075 $0.0094 $0.0074 $0.0104 $0.0107 $0.0074
.0081 .0104 .0108 .0109 .0112 .0094
.0356 .0502 .0540 .0472 .0503 .0475
.0014 .0038 .0018 .0005 .0029 .0006
$0.0526 $0.0738 $0.0740 $0.0690 $0.0751 $0.0649

$0.9089
.0757
.0552
.1691
~$1.2089

$1.4360
.0816
.0658
.1725
S1.7559

$1.7309
.0720
.0696
.1736
$2.0461

$1.9323
.0766
.0537
.1691
$2.2317

$1.4028
.0665
.0726
.1795
$1.7214

$1.7185
.0781
.0539
.1690
$2.0195

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 and testing, Growers Administrative Committee and Florida Citrus
Mutual assessments, degreening, precooling, color-add and wax.

0072 9 .

Table 5. Continued.-Weighted Average Costs of Packing and Selling Florida
Grapefruit, Per 1-3/5 Bushel Equivalent, by Type of Container, 40 Packinghouses,
1966-67

4/5 Bu. Half Bruce Box 4/5 Bu. Fiberboard Box
Type of Container East Other All East Other All
Coast Houses Houses 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
Wrap and pack
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 nackine & selling

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 and testing, Growers Administrative Committee and Florida Citrus
Mutual assessments, degreening, precooling, color-add and wax.

1 26 27 I 10 29 39

7,287 8,252 8,216 191,942 78,611 107,670
Cost Per 1-3/5 Bushel

$0.6618 $0.5983 $0.6003 $0.5240 $0.4500 $0.4838
.0394 .0186 .0193 .0147 .0086 .0114
$0.7012 $0.6169 $0.6196 $0.5387 $0.4586 $0.4952

$0.0519 $0.0375 $0.0379 $0.0416 $0.0452 $0.0436
.0830 .0964 .0960 .0503 .0656 .0586
.1086 .0798 .0808 .1138 .0838 .0975
.0920 .0983 .0981 .0909 .0923 .0917
.0878 .0797 .0800 .0845 .0923 .0887
.0428t. .0338 .0340 .0397 .0385 .0391
$0.4661 $0.4255 $0.4268 $0.4208 $0.4177 $0.4192

$0.0069 $0.0124 $0.0123 $0.0127 $0.0153 $0.0141
.0217 .0368 .0363 .0361 .0392 .0378
.0016 .0231 .0224 .0122 .0169 .0147
$0.0302 $0.0723 $0.0710 $0.0610 $0.0714 $0.0666

$0.0052 $0.0122 $0.0120 $0.0164 $0.0082 $0.0120
.0079 .0087 .0087 .0120 .0093 .0105
.0076 .0353 .0344 .0478 .0385 .0427
-- .0002 .0002 -- .0029 .0016
$0.0207 $0.0564 $0.0553 $0.0762 $0.0589 $0.0668

$1.2182 $1.1711 $1.1727 $1.0967 $1.0066 $1.0478
.0965 .0611 .0622 .0909 .0723 .0808
.0500 .0515 .0515 .0653 .0680 .0668
.4331 .1674 .1761 .2692 .1740 .2175
$1.7978 $1.4511 $1.4625 $1.5221 $1.3209 $1.4129

Total Dackin2 & selling

Table 5. Continued--Weighted Average Costs of Packing and Selling Florida
Grapefruit, Per 1-3/5 Bushel Equivalent, by Type of Container, 40 Packing-
houses, 1966-67

8-1b.
Poly.
Type of Container Bag in Bulk Through House to Cannery
Master Ea...--... -Other--- -..All
Carton 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
Wrap and pack
Truck, check, load
Payroll taxes,comp. ins.
Total labor

Other direct operating:
Power,lights,water
Repairs--bldgs.,equip.
Misc. supplies & expense
Total other direct

Indirect operating:
Insurance--fire & casualty
Taxes and licenses
Depreciation
Rent
Total indirect

Total packing expense
Administrative
Selling
Other items
Total Dackine & selling

19 10 25 35

9,724 101,558 126,009 119,023
Cost Per 1-3/5 Bushel

$0.0010 -- -- --
$0.0010 -- -- --

$0.0506 $0.0281 $0.0194 $0.0215
.0015 -- -- --
.0826 .0373 .0223 .0260
.0526 -- --
.0637 -- .0010 .0008
.0257 .0071 .0055 .0058
$0.2767 $0.0725 $0.0482 $0.0541

$0.0094 $0.0034 $0.0031 $0.0032
.0321 .0110 .0160 .0148
.0126 .0012 .0040 .0033
$0.0541 $0.0156 $0.0231 $0.0213

$0.0075 $0.0042 $0.0025 $0.0029
.0068 .0040 .0023 .0027
.0379 .0089 .0111 .0106
-- -- .0004 .0003
#0.0522 $0.0171 $0.0163 $0.0165

$0.3840 $0.1052 $0.0876 $0.0919
.0998 .0767 .0582 .0626
.0665 -- -- --
.2400 .0076 .0077 .0077
SO.7903 S0.1895 S0.1535 S0.1622

aAdministrative expense includes management and office salaries, office
expen e, auto and travel, interest, telephone and telegraph.
Selling includes sales salaries, travel, telephone and telegraph, but
excludes brokerage, commission and auction charges.
cOther items include Florida citrus advertising tax, Federal-State
inspection and testing, Growers Administrative Comtittee and Florida Citrus
Mutual assessments, degreening, precooling, color-add and wax.

Table 6.--Weighted Average Costs of Packing and Selling Florida Tangerines and
Grove to Cannery Fruit, Per 1-3/5 Bushel Equivalent, 40 Packinghouses, 1966-67

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

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
Wrap and pack
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 itemsc
Total packing & selling

32 7 29 31

27,642 49,227 22,286 549,301
Cost Per 1-3/5 Bushel

$0.5867 $0.6943
.0298 .0173 -- --
$0.6165 $0.7116 -- -

$0.0661 $0.0674 $0.0335 $0.0022
.0922 .0869 -- --
.1740 .1727 .0646 --
.1597 .1386 -- --
.1147 .0745 .0013 --
.0663 .0568 .0174 .0002
$0.6730 $0.5969 $0.1168 $0.0024

$0.0270 $0.0259 $0.0084 $0.0001
.0840 .0697 .0492 .0049
.0205 .0344 .0076 .0001
$0.1315 $0.1300 $0.0652 $0.0051

$0.0158 $0.0164 $0.0086 $0.0002
.0167 .0128 .0083 .0002
.0772 .0652 .0557 .0008
.0015 .0022 .0001 --
$0.1112 $0.0966 $0.0727 $0.0012

$1.5322 $1.5351 $0.2547 $0.0087
.0642 .1075 .0500 .0435
.0754 .0590 -- --
.1991 .1750 .0077 .0070
$1.8709 $1.8766 $0.3124 $0.0592

aAdministrative expense includes management and office salaries, office
expense auto and travel, interest, telephone and telegraph.
Selling includes sales salaries, travel, telephone and telegraph, but
excludes brokerage, commission and auction charges.
cOther items include Florida citrus advertising tax, Federal-State inspection
and testing, Growers Administrative Committee and Florida Citrus Mutual assessments,
degreening, precooling, color-add and wax.

Of the containers shown in Tables 4, 5 and 6 only the 4/5 bushel
fiberboard carton was packed by all of the 40 houses in the sample. Thus,
the costs shown for any container are averages of the group of firms packing
that container. Since this grouping jf houses changes with each container,
some of the differences in costs between various packs are due to variations
in the sample.

The average costs shown in each category are weighted averages of the
packinghouses included, i.e., the total money cost of each item for all
houses was divided by the total number of boxes packed. The use of weighted
averages in this summary tends to fix the cost of packing and selling some-
what lower than the simple average. This is true because the larger houses,
which usually had somewhat lower costs, have more effect on the average
than smaller houses. For example, the weighted average cost of packing and
selling oranges in the 1-3/5 bushel Bruce box by 28 firms was $1.2749, or
5-1/2 cents lower than the simple average of $1.3297. Nineteen firms had
total costs higher than the weighted average and nine had lower costs.

The cost of selling as shown in Tables 4, 5 and 6 includes only the
expense of the firm's own sales department or sales organization. Brokerage,
commission and auction charges are not included except in two instances
where it was not possible to make a separation.

In the detailed costs (Tables 4, 5 and 6), administrative and general
costs are condensed into one item, and a group of expenses shown as "other
items," is also reduced to one line. A typical distribution of these groups
is shown in Table 7. Some of the items such as degreening, color-add and
waxing appear lower in cost per box than the cost of the services, but not
all fruit was so treated. Total expenditure for any item or service was
divided by the whole number of boxes packed.

Oranges.-- The average cost per box for packing and selling oranges
in the 1-3/5 bushel Bruce box was $1.27. The two major expense items--
materials and labor--accounted for 63 percent of the total cost.
Materials expense, which included the wirebound crate, liner and label,
averaged about $0.44 per box and labor averaged $0.37.

The cost per 1-3/5 bushel equivalent for oranges packed in the 4/5
bushel half Bruce box was $1.98 on the East coast and $1.62 for the interior
houses; and in the 4/5 bushel fiberboard box was $1.67 on the East Coast,
and $1.44 for other packinghouses. Per-unit costs for containers and for
labor were higher in the East Coast group. Oranges packed in 5-1b. poly-
ethylene bags in master cartons averaged $1.89 to pack and sell, and 5-lb.
vexar bags in master cartons were $1.99.

Table 7.--Typical Distribution of Administrative and General Expense
and Other Items, 40 Packinghouses, 1966-67

Oranges Grapefruit Tangerines
4/5 Bu. 4/5 Bu. 4/5 Bu.
Half Bruce Fiberboard Half Bruce
Box Box Box
Cost Per 1-3/5 Bushel
Administrative & General Expense:
Management & office salaries $0.0353 $0.0463 $0.0357
Office supplies & expense .0031 .0031 .0029
Auto, travel & entertainment .0022 .0028 .0019
Operating interest .0059 .0086 .0068
Telephone & telegraph .0027 .0029 .0024
Miscellaneous administrative .0161 .0171 .0145
Total administrative & general $0.0653 $0.0808 $0.0642
Other Items:
Degreening, color-add & wax $0.0606 $0.0321 $0.0423
Precooling .0185 .0314 .0124
Florida citrus advertising tax .0996 .0797 .0500
Federal-State inspection .0434 .0417 .0421
Florida Citrus Mutual .0075 .0075 .0075
Growers Administrative Committee .0037 .0038 .0037
Miscellaneous Other .0062 .0213 .0411
Total other items $0.2395 $0.2175 $0.1991

Bags for oranges were more expensive to pack than the larger boxes.
Placed in master cartons 5-1b. polyethylene bags cost $1.87 per 1-3/5 bu.
equivalent for packing and selling; 5-lb. vexar bags averaged $1.99; and
5-lb. mesh bags $2.42. Polyethylene bag costs varied somewhat with the
type of closure used.

The average cost of packing and selling oranges loaded bulk-in-truck
was $0.85 per 1-3/5 bushel equivalent. Bulk oranges through-house-to-
cannery (eliminations) averaged $0.23 per box for both East Coast and
interior houses. There was considerable variation in practices among the
houses in assigning costs to this class of fruit.

Grapefruit.-- The weighted average costs of packing and selling
grapefruit are shown in Table 5. The total cost per 1-3/5 bushel equivalent
for packing and selling grapefruit was $1.21 for the 1-3/5 bushel Bruce box,
66 percent of which was materials and labor costs. Packing and selling
costs were $1.43 for the 4/5 bushel Bruce box all areas; $1.52 for the
4/5 bushel fiberboard box, East Coast, and $1.41 for Interior houses.
Packing and selling costs were $1.76 for the 5-lb. polyethylene bags; $2.05
for the 5-lb. Vexar bag; $2.23 for the 5-lb. mesh bag in master carton;
$1.72 for the 8-1b. polyethylene bag in master carton; and $2.02 for the
8-1b. mesh bag in master carton. Grapefruit sold bulk-in-truck cost $0.79
per box, and bulk grapefruit through-house-to-cannery (eliminations) averaged
$0.16 per box.

Tangerines.-- The weighted average costs of packing and selling
tangerines are shown in Table 6. Two types -f 4/5 bushel wirebound
boxes were the containers in most common use in 1966-67. The 1-3/5
bushel equivalent cost for packing and selling tangerines in the 4/5
bushel half Bruce box was $1.87 and in the 4/5 bushel wirebound flat
box, $1.88.

As with oranges and grapefruit, materials and labor were the
largest expense items. The cost of the materials, which includes
the crate, liner and label, and the labor were about 69 percent of
the total cost of packing and selling Bulk tangerines through-
house-to-cannery averaged $0.31 per box for packing and selling.

Direct grove-to-cannery fruit.-- Packinghouse expenses for fruit
going direct from the grove to the cannery averaged only $0.0592 per
box (Table 6). This was principally administrative expense as direct
packinghouse expense were negligible for this class of fruit.

Variations in Packing and Selling Cost Among Firms

There was a wide variation among firms in the cost of packing and
selling citrus in 1966-67. This occurs each season and is due to a
variety of factors, most of which cannot be identified from accounting
summaries of operations. Some of the variation may be due to the
method of allocating aggregate costs to each pack. An index is pre-
pared annually to eliminate the effect of this on each firm's over-all
costs.

The variation among firms in the total cost of packing and selling
citrus fruits per 1-3/5 bushel equivalent in the various containers is
shown in Tables 8 and 9. The costs are arrayed in 10 cent intervals for
several types of containers for each kind of fruit. The number of firms
at each cost level is indicated.

The complete range in total packing and selling costs for the more
important packs is given in Table 10. This range is further narrowed by
eliminating the upper and lower quartiles and showing the range for half
the firms in the center of the extremes.

Table 8.--Variations in the Cost Per 1-3/5 Bushel Equivalent of Packing and
Selling Florida Oranges and Tangerines, by Type of Container, 40 Packing-
houses, 1966-67 Season

Oranges Tangerines
Cost Per 5-lb. 8-lb. 5-lb. 4/5 Bu.
1-3/5 Bushel 1-3/5 Bu. 4/5 Bu. 4/5 Carton Poly. Poly. Vexar H alf
Equivalent Bruce Half Bag in Bag in Bag in Bruce
Box Bruce East Master Master Master Box
Box Coast Other Carton Carton Cartoni

Number of Packinghouses

Packing and Selling Cost

$1.10 $1.19 5 1 -
1.20 1.29 9 1 -
1.30 1.39 7 10 -
1.40 1.49 4 5 1 5 1 -
1.50 1.59 2 7 2 4 1 1 4
1.60 1.69 1 6 2 6 2 2
1.70 1.79 8 2 2 4 5 5
1.80 1.89 3 1 1 7 9 3 5
1.90 1.99 3 1 5 3 4 7
2.00 2.09 4 1 4 2 6
2.10 2.19 1 2 1 4 1
2.20 2.29 2 -
2.30 2.39 1 2
2.40 & over 1 6 2
Total Number 28 37 10 30 26 22 22 32

Packing Cost Only
(Materials, Labor, Packinghouse Expenses)
$0.70 $0.79 2 -
.80 .89 5 -- 1 -
.90 .99 11 3 -
1.00 1.09 6 3 10 -
1.10 1.19 3 6 3 8 1 -
1.20 1.29 1 6 4 4 1 1 1 4
1.30 1.39 9 1 4 1 2 4
1.40 1.49 6 1 5 10 1 5
1.50 1.59 5 1 9 6 5 7
1.60 1.69 1 5 1 2 4
1.70 1.79 1 3 5 5
1.80 1.89 1 1 1 1
1.90 1.99 1
2.00 2.09 1 2
2.10 & over 1 5 -
Total Number 28 37 10 30 26 22 22 32

18

Table 9.--Variations in the Cost Per 1-3/5 Bushel Equivalent of Packing and
Selling Florida Grapefruit, by Type of Container, 40 Packinghouses,
1966-67 Season

5-1b. 5-1b.
4/5 Bu. 4/5 Bu.Carton Vexar Poly.
Cost Per Half East 5-lb. Bag in Bag in
1-3/5 Bushel 1-3/5 Bu. Bruce Coast Other Mesh Master Master
Equivalent Bruce Box Box Bag Carton Carton
Number of Packinghouses
Packing and Selling Cost

$0.90 $0.99 1 -
1.00 1.09 6 -
1.10 1.19 7 9 -
1.20 1.29 9 3 4 -
1.30 1.39 3 4 2 7 1 -
1.40 1.49 1 6 3 5 -
1.50 1.59 7 2 3 5 1 2
1.60 1.69 4 3 1 4 10
1.70 1.79 2 3 5 1
1.80 1.89 1 5 1 8
1.90 1.99 2 3 3
2.00 2.09 3 3
2.10 2.19 -. 3-
2.19 & over:- 1 5 1
Total Number 27 27 10 29 21 21 28

Packing Cost Only
(Materials,Labor,Packinghouse Expense)

$0.70 .79 5 1 -
.80 .89 12 3 -
.90 .99 10 3 8 -
1.00 1.09 3 6 9 1 -
1.10 1.19 7 2 7 -
1.20 1.29 8 2 1 4 1 3
1.30 1.39 4 6 1 7
1.40 1.49 2 4 3 7
1.50 1.59 4 2 5
1.60 1.69 1 3 4
1.70 1.79 5 1
1.80 1.89 1 -
1.90 & over 1 5 1
Total Number 27 27 10 29 21 21 28

Table 10.--Range in Total Packing and Selling Costs for Selected Packs, 40 Citrus
Packinghouses, 1966-67

Weighted
Average Range in Total Cost Per Box
Average
No. Cost
Pack of Per
Pai rms Bx All Firms Firms in Media Ranges
Firms Box -.- .- -** -Md e

Oranges:
1-3/5 bu. Bruce box
4/5 bu. half Bruce box
4/5 bu. fiberboard ctn.
5-lb.poly.bag in master
carton
5-lb. vexar bag in master
carton
8-lb. poly. bag in master
carton

Grapefruit:
1-3/5 bu. Bruce box
4/5 bu. half Bruce box
4/5 bu. fiberboard carton
5-1b.mesh bag
5-1b.poly.bag in master
carton
5-lb. vexar bag in master
carton

Tangerines:
4/5 bu. half Bruce box

$1.27
1.67
1.48

26 1.87

$1.11
1.41
1.19

$1.70
2.19
2.00

1.56 2.83

1.99 1.60 3.17

22 1.81 1.48 2.31

1.21
1.46
1.41
1.82

0.98
1.23
1.14
1.34

1.40
1.83
1.68
2i 73

1.76 1.52 2.77

21 2.05 1.56 3.07

32 1.87 1.50 2.49

$1.26
1.56
1.37

1.81

1.97

1.75

1.10
1.42
1.20
1.59

1.65

1.79

- $1.39
- 1.81
1.63

- 2.02

2.40

- 1.89

- 1.26
1.60
1.43
- 1.84

1.88

2.19

1.74 2.05

--

Relationship of Seasonal Volume to Average
Cost of Packing and Selling

The data indicate a relationship between the seasonal volume of
fruit handled and the total packing and selling cost. Houses with the
larger volumes tended to have lower unit costs,

Packinghouses in the smallest volume group (under 300,000 boxes) had
costs for packing and selling oranges in 4/5 bushel Bruce boxes of 20 cents
more than the average for all houses, The next larger group (300,000 to
499,999 boxes) had average costs of 11 cents above average. Houses in the
two largest volume groups (500,000 boxes and over) each had costs about the
average or lightly lower. Costs for the largest volume houses were 31
cents lower than for the lowest volume group. (Table II).

Table ll.--Variation in the Cost of Packing and Selling Florida Oranges
in 4/5 Bushel Half Bruce Boxes, by Volume Groups, 29 Interior Packinghouses,
1966-67

Cost Number 6f Boxes Handled (1-3/5 Bu. Equivalent)
Per
1-3/5 Under 300,000- 500,000- 800,000 All
Bushel 300.000 499.999 799.999 and over Volumes

Number of Packinghouses

$1.40 -' 1.49 2 3 5
1.50 .1.59 2 1 4 7
1.60 1.69 1 3 1 5
1.70 1.79 2 2 3 7
.1.80 1.89 1 1 2
1.90 & over 2 1 3

Total

Weighted

5 5 7 12 29

Average Cost $1.90 $1.73 $1.63 41.59 $1.62

For packing and selling grapefruit in 4/5 bushel fiberboard boxes,
houses in the smallest volume group had total costs of 12 cents above
the average cost, while those in the largest volume group had costs
slightly below the average (Table 12)

Table 12,-- Variation in the Cost of Packing and Selling Florida Grapefruit
in 4/5 Bushel Fiberbeard Boxes by Volume Groups, 29 Interior Packinghouses,
1966-67

Cost Per Number of Boxes Handled (1-3/5 Bu. Equivalent)
1-3/5 Under 300,000 500,000- 800 000 All
Bushel 3000000 499v,99. 799,999 .and over Volumes

Number of Packinghouses

$1.10 $1.19 -2 3 4 9
1.20 1.29 2 2 4
1.30 1.39 3 1 1 2 7
1.40 1 49 1 4 5
1.50 1.59 1 1 1 3
1.60 1.69 1 1

Total 5 5 7 12 29

Weighted
Average Cost $1.44 $1.36 $1.31 $1.31 $1.32

The relationship between total volume of fruit through the house
and cost peribox is imperfect because important factors affecting costs
may be unequally distributed in the volume groups. Some of these are
length of season or number of days operated, percent of house capacity
used, investment in packinghouse assets, and physical arrangement of
house and machinery which affect labor costs. 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.

Trends in Packing and Selling Cost

The trend in total cost of packing and selling Florida citrus
fruits in the most common containers during the past 14 season has been
generally upward (Table 13). Weighted average costs in 1962-63 rose to
unusual highs following the severe freeze, but declined somewhat in the
two seasons following as operations for more houses approached a nearer
normal output. However, in 1965-66 per unit costs turned upward again.

Table 13-- Average Total Cost Per 1-3/5 Bushel Equivalent for Packing and
Selling Florida Citrus Fruits for Fresh Consumption, 1953-54 Through
1966-67
Type of Pack
Season 1-3/5 Bu "-. 4/5 Bu 4/5 Bu
Wirebound 8-lb 5-1b Fiberboard Half
Box Mech Bagg Mesh Bag Box Bruce Box

1953-54
1954-55
1955-56
1956-57
1957-58
1958-59
1959-60
1960-61
1961-62
1962-63
1963-64
1964-65
1965-66
1966-67

1953-54
1954-55
1955-56
1956-57
1957-58
1958-59
1959-60
1960661
1961-62
1962-63
1963-64
1964-65
1965-66
1966-67

$0.9355
0.8863
0.9603
1.0068
1.1164
1.0990
1.0782
1.1247
1.0726
1.4006
1.2504
1.2093-
1,2676
1.2749

$0.8375
0.7984
0.8682
0.9285
1.0077
0.9719
0.9462
1.0010
0.9584
1.1581
1.0853
1.0266
1.1623
1.2089

1953-54
1954-55
1955-56
1956-57
1957-58
1958-59
1959-60
1960-61
1961-62
1962-63
1963-64
1964-65
1965-66
1966-67
Number of
1956-57-43;
1963-64-38;

Oranges
$1.2335 $1.4597
1.2609 1.5005
1.2322 1.4967
1.2639 1.5278
1.3644 1.6464
1.4086 1,6682
1.3770 1.6425
1.4411 1.7011
1.3584 1,6339
1.7465 2.0385
1.6623 1.8234
1.4758 1.7285
1.6291 1.8574
1.6437 1.8822
Grapefrutt
$1.1659 $1.3666
1.1891 1.3964
1.1724 1.4264
1.2188 1.4730
1.3089 1.5805
1.2972 1.6132
1.2668 1.5785
1.3301 1.6448
1.2863 1.5939
1.4978 1.8132
1.4227 1.7152
1.3320 1.6312
1.5256 1.7703
1.5347 1.8189
Tangerines

$1.0088
1.0508
1.0939
1.1551
1.2150
1.2247
1.2648
1.3328
1.3188
1.4956
1.4202
1.4395
1.4941
1.4850

$0.9058
0.9277
1.0000
1.0549
1.1057
1.1305
1.1804
1.2042
1.2819
1.2857
1.2857
1.3713
1.4120
1.4129

4/5 Bu. Bruce Flat 4/5 Bu. Half Bruce Box
$1.4373
1.4597
1.4725
1.5675
1.6277
1.6044 $1.5909
1.7005 1.5534
1.6754 1.5689
1.6547 1.5253
2.1290 1.8081
1.7424 1.7793
1.6626 1.6394
1.8385 1.7224
1.8766 __ __ 1.8709
houses included in each of the years: 1953-54-4 1954-55-43; 1955-56-42;
1957-58-42; 1958-59-421 1959-60-39; 1960-61-42; 1961-62-42; 1962-63-41;
1964-65-38; 1965-66-38; 1966-67-40.

--
--

$1.2996
1.4069
1.4430
1.4189
1.4518
1.4330
1.7311
1.6431
1.5877
1.5832
1.6692

--

$1.1803
1.2539
1.2790
1.2626
1.3270
1.2862
1.4847
1.3568
1.3493
1.4283
1.4625

Other Mimeographed Publications Available on Citrus Costs
Department of Agricultural Economics
Florida Agricultural Experiment Stations
Institute of Food & Agricultural Sciences
Gainesville, Florida 32601

1. Costs of Processing, Warehousing and Selling Florida Citrus Products
1966-67 Season. Agricultural Economics Mimeo. Report 68-7. March 1968

2. Costs of Picking and Hauling Florida Citrus Fruits, 1966-67 Season.
Agricultural Economics Mimeo Report EC 68-5 March 1968.

3. Thirty-four Years of Citrus Production Costs and Returns in Florida,
1931-1965. Agricultural Extension Service Economic Series 67-1.
January. 1967.

4. Thirty-five Years of Orange Production Costs and Returns in Florida.
1931-1966. Agricultural Extension Service Economic Series 67-6.
November 1967.

5. Cost of Planting and Developing Florida Citrus Groves Through 10
Years of Age. Agricultural Extension Seri~ce Economic Series
65-1. February 1965.

AHS:cd March 1968
Exp. Sta., Agr. Econ, 1000

	Front Cover
	Table of Contents
	Cost of packing and selling,...
	Variations to packing and selling...
	Relationship of seasonal volume...
	Trends in packing and selling...
	Available publications