Table 2.--Estimated costs of processing, warehousing and selling Florida
 orange concentrate, 450 brix, 48 6-ounce cans in cases, 1973-
 74 season with comparisons to 1972-73 season levels

 Frozen orange concentrate 48 6-oz.

 Cost group Estimated cost
 Change in cost
 1972-73 1973-74

Number of plants 10 9
Number of cases per plant 905,767 773,562


Materials
 Cans
 Cartons
 Labels
 Other
 Total materials
Processing labor
 Direct
 Indirect
 Payroll taxes & ins.
 Total processing labor
Other processing expense
 Power, lights, water
 Maintenance & repairs
 Depreciation
 Royalties on machinery
 Taxes, insurance, rent
 Miscellaneous expense
 Total other processing
Total processing expense
Warehousing expense
 Whse. & ship., labor & taxes
 Other warehousing expense
 Total warehouse expense
Administrati e expense
Selling expense
 Brokerage
 Other selling expense
 Total selling expense
Other expense
 Advertising tax & insp.
 Other (int., misc., dedct.)
 Total other expense
ImtaL_ULo s


Cost per case

$1.1048 $1.2362
 .0767 .0879


$1.1815 5

$0.2042
 .0604
 .0332
$0.2978

$0.1o002
 .0900
 .0429
 .0764
 .0258
 .0817
TO.4170


 .0044
$1.3285

$0.2578
 .0877
 .0410
$0.3865

$0.1117
 .1419
 .0537
 .0746
 .0315
 .0730
10-.4864


$1.8963 $2.2014


$0.0613
 .0745
10.1358


$0. 0864
 .1066
-0.1930


$0.1761 $0.1521


$0.0651
 .0738
10.1389

$0.1983
 .0656
0. 2639


$0.0491
 .0788
$0.1279

$0.2248
 .1235
07.3483


$2.6110 $3.0227


Actual Percent


+$0.1314
+ .0112

+ .0044
+170.1470

+$0.0536
+ .0273
+ .0078
+$0.0887

+$0.01 15
+ .0519
+ .0108
 S.0018
+ .0057
 -.0087
+$0.0694


+11.89
+14.60


+12.44

+26.24'
+45.19
+23.49
+29.78

+11.47
+57.66
+25.17
- 2.35
+22.09
-10.64
+16.64


+$0.3051 +16.08


+$0.0251
+ .0321
+$0.0572


+40.94
+43.08
+42.12


-$0.0240 -13.62

-$0.0160 -24.57
+ .0050 + 6.77
-$0.0110 7.91


+$0.0265
+ .0579
+$0.0844


+13.36
+88.26
+31.98


+$0.4117 +15.76


See footnotes on page 14.


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