percent increase above 1972-73 estimates. The third column of Table 2 shows that cans were the item showing the largest absolute increase. The fourth column-of Table 2 notes that other miscellaneous expenses showed the largest percentage increase with indirect labor and ware- housing expenses showing sizeable percentage increases. Tables 3, 4, 5 and 6 show costs of packing other retail and institutional packages as well as bulk concentrate in drums. The changes in costs for the other retail packs are similar to those shown for the 48 6-ounce cans in cases. The magnitude of the can cost increase for the case of 48 6-ounce cans is greater than the increase in can cost for the other retail containers shown. The total estimated costs for 24 12-ounce and 12 32-ounce cans in cases both increased about 19 percent over reported 1972-73 levels. Bulk 450 brix orange concentrate processing, warehousing and selling costs shown in Table 5 were up 25 percent over 1972-73 estimates while the cost for equivalent gallons for all packs (excluding materials) is estimated to have increased 19 percent over 1972-73 levels. The costs of processing 580 brix bulk orange and grapefruit concentrate are shown in Table 6. It should be noted that only three firms reported costs for these products and that estimates are subject to great variability. SINGLE STRENGTH JUICES AND GRAPEFRUIT SECTIONS SEstimated average single strength processing, warehousing and selling costs are shown in Tables 7, 8, 9 and 10. Table 7 shows estimated single strength processing costs for 12 46-ounce cans in cases for 1973-74 with comparisons to 1972-73