3

 Most firms provided average unit costs from their audited financial

statements. The following summaries present estimates of the'average

costs for plant operation, warehousing and selling the finished products.

Fruit costs are not shown. The numbers shown in the following tables

are weighted averages where the weights are the volumes packed of each

product by each firm. Weighted averages tend to place the numbers

reported in the tables closer to the costs for those firms with the

larger volume of each of the products.

 The firms were not selected according to a sample design. Some of

the year-to-year cost variation can be attributed to variation in the

firms in the sample and the distribution of the total volume of each

package to the sample firms.

 Detailed costs were collected into several major cost categories

for each product and can size to give a total cost unsweetened. If the

product is commonly sweetened, average sugar costs for the firms showing

sweetened production was then added.

 Selling costs include brokerage as well as the firms' sales

department expense. Discount allowances and brand royalties have been

omitted.


 FROZEN CONCENTRATE


 The estimated costs of processing, warehousing and selling orange,

grapefruit and blended frozen concentrate in various retail and bulk

forms are shown in Tables 2, 3, 4, 5 and 6.

 Estimated average costs for packing 48 6-ounce cans of orange con-

centrate in cases are shown in Table 2 along with item-by-item comparisons

to 1972-73 estimates. Total costs were estimated at $3.02 per case--a 16