Table 11.-- Estimated costs of processing, warehousing and selling Florida
 citrus feed, in bulk, 1973-74'season with comparisons to-
 1972-73


 Season
 em SeasonPercentage
 1972-73 1973-74 change
 Number of plants 12 10
 Number of tons produced per plant 28,077 33,093

 Cost per ton
 Materials total $ 0.48 $00.79 + 65
 Processing labor
 Direct $ 2.54 $ 3.92 + 54
 Indirect 1.47 2.03 + 38
 Payroll taxes & insurance .53 .75 + 42
 Total processing labor $ 4.54 $ 6.70 + 48
 Other processing expense
 Power, water, lights, steam $ 6.34 $11.15 + 76
 Maintenance & repairs 2.46 3.84 + 56
 Depreciation 2.52 4.24 + 68
 Taxes, insurance & rent .97 1.15 + 19
 Miscellaneous expense 1.09 1.08 1
 Total other processing expense 13.38 $21.46 + 60
Total processing expense $18.40 $28.95 + 57
Warehouse expense
 Warehouse & shipping,
 labor & taxes $ 1.37 $ 1.64 + 20
 Other warehouse expense 1.08 1.26 + 17
 Total warehouse expense $ 2.45 $ 2.90 + 18
Administrative expense $ 0.46 $ 2.36 +513
Selling expense
 Brokerage $ 0.30 $ 0.13 67
 Other selling expense .31 .41 + 32
 Total selling expense $ 0.61 $ 0.54 11
Other expense total $ 0.42 $ 1.07 +255
Total costs $22.44 $35.82 + 60

 aReported by Sherrod, Ward and Spurlock [2].