Table 4.-- Estimated costs of processing, warehousing and selling Florida
 frozen concentrate in cases, 450 brix, 1973-74 season

 Concentrate
 Item
 Orange Grapefruit
 Container size 24/16 24/6

 7:10' i c of firms 8 7
 ;i',.ir of cases per firm 381,822 33,651

 - Cost per case -
 Materials
 Cans $1.2983 $0.6258
 Cartons .1120 .0756
 Othe r .0092 .0043
 Total materials .14195 0.7057

 Direct $0.3310 $0.1464
 Indirect .1060 .0493,
 Payroll taxes & ins. .0549 .0255
 Total processing 'labor $0.4919 $072212
 Other processing expense
 Power, lights, water $0.1556 $0.0686
 Maintenance & repair .1625 .0537
 Depreciation .0590 .0200
 Ro -Ities on machinery .0991 .0400
 Taxes, insurance & rent .0354 .0120
 Miscellaneous expense .1043 .0482
 Total other processing expense $0.6159 0.2425
Total irocessiL expense $2.5273 $1.1694

 i '-1 .~ : 'ipping, labor & taxes $0.1146 $0.0554
 Other warehouse expense .1344 .0610
 Total warehouse expense -0.2490 T$0.1164
Administrative expense $0.2326 $0.0983
Selling expense
 ., : $0.0700 $0.0291
 ., r selling expense .0984 .0345
 Total selling expense 30.1684 T 00636
Other expense
 Advertisiu tax & insp. $0.2959 $0.1284
 Other (int., misc. deductions) .1387 .0414
 Total ;... expense $0.4346 $0.1698
T, :_V. $3.6119 $1.6175