estimates. Cans were the item showing the largest absolute increases

while selling expenses were the items with the greatest percentage in-

crease. Total estimated costs rose by about 12 percent relative to

1972-73 estimates. The decrease in labor cost resulted because of a

change one of the firms made in their costs allocations to canned

single strength juices.

 Tables 8 and 9 show estimated costs for other retail packages of

oranges, grapefruit and blended juices. Table 10 reports the weighted

average cost of producing canned grapefruit sections and chilled

orange juice for the three sample firms producing those products.

The costs are shown only for general information and are not felt to

be reliable estimates of the industry average cost.

 CITRUS FEED


 The estimated costs of processing citrus feed in bulk are shown in

Table 11.

 Citrus feed processing costs are estimated to have increased from

just over $22 per ton to nearly $36 per ton. Nearly 5 of the $14

increase can be attributed to increased utility costs (power, water,

lights, steam). Most of the remaining increases took place in labor,

other processing costs and general and administrative expenses.





 aFrom Sherrod, Ward and Spurlock [2].

 bIn'all of the following tables administrative expenses include
management and office salaries, office expense, telephone and telegraph
and travel.
 cIn all of the following tables selling expense exclude allowances,
discounts, brand royalties.