5

Table 3.--Estimated costs of processing, warehousing and selling Florida
 frozen concentrate in cases, 450 brix,nine firms, 1973-74 season


 Item Orange concentrate

Container size 24/12 12/32

Number of plants 9 9
Number of cases per plant 1,008,503 138,969

 Cost per .case
Materials
 Cans $0.8835 $0.6700
 Cartons .0874 .1066
 Labels
 Other .0063 .0064
 Total materials 0U.9772 $0.7830
Processing labor
 Direct $0.2530 $0.3446
 Indirect .0844 .1157
 Payroll taxes & ins. .0415 s0537
 Total processing labor $0.3789 $0.5140
Other processing expense
 Power, lights, water $0.1140 $0.1437
 Maintenance & repairs .1308 .1975
 Depreciation .0497 .0722
 Royalties on machinery .0748 .0972
 Taxes, insurance rent .0285 .0410
 Miscellaneous .0767 .0972
 Total other processing expense -0.4745 $0.6489
Total processing expense $1.8306 $1.9459
Warehouse expense
 Whse. & shipping, labor & taxes $0.0840 $0.1232
 Other warehouse expense .1032 .1445
 Total warehouse expense 0.1872 $0.2677
Administrative expense $0.1683 $0.1980
Selling expense
 Brokerage $0.0537 $0.0668
 Other selling expense .0747 .1039
 Total selling expense 0.1284 $0.1707
Other expense
 Advertising tax & insp. $0.2230 $0.3004
 Other (int., misc.,deductions) .1103 .1631
 Total other expense $0.3333 $0.4635


I


$2.6478


$3.0458


Total cost