Table 5.--Estimated costs per gallon for processing, warehousing and
 selling Florida frozen concentrate, 450 brix, 1973-74 season

 Concentrate
 Item Gallons, 450 Equivalent gallon
 in drums 45 all packs

Number of firms 7 9
Number of gallons per firm 932,413 6,761,934

 - Cost per gallon - -

Materials
 Drums and liners (total) $0.0281 $0.0000

Processing labor
 Direct $0.1181 $0.1131
 Indirect .0368 .0373
 Payroll taxes, insurance .0207 .0187'
 Total processing labor $0.1756 $0.1691

Other processing expense
 Power, lights, water $0.0540 $0.0511,
 Maintenance & repair .0541 .0584
 Depreciation .0217 .0218
 Royalties on machinery .0358 .0337
 Taxes, insurance & rent .0281 .0142
 Miscellaneous expense .0273 .0338
 Total other processing $0.2210 $0.2130

Total processing expense $0.4247 $0.3821

Warehouse expense
 Whse, & shipping, labor & taxes $0.0383 $0.0383
 Other warehouse expense .0524 .0469
 Total warehouse expense $0.0907 $0.0852

Administrative expense $0.0438 $0.0718

Selling expense
 Brokerage $0.0243 $0.0236
 Other selling expense .0317 .0334
 Total selling expense $0.0560 $0.0570

Other expense
 Advertising tax & inspection $0.0983 $0.0993
 Other (int., misc.,deduction) .0568 .0493
 Total other expense $0.1551 $0.1486


Total costs


$0.7703


$0.7447