Table 10.--Average costs per dollar of sales with sales adjusted for
 plant inventory change, five large volume and six smaller
 volume foliage plant and potted flowering plant nurseries in
 Florida, 1973
 Costs per $ sales with sales
 Items of cost adjusted for plant inventory change

 All 11 5 large 6 smaller Your
 nurseries nurseries nurseries nursery

 ----------------Cents----------------


Cash costs
 Operator's salary
 Other wages & salaries
 Plants & seeds to grow on
 Pots, growing containers
 Fuel oil for producing heat
 Peat, soil, shavings, etc.
 Fertilizer & lime
 Pesticides & other chemicals
 Packing boxes & supplies
 Other production supplies
 Repairs & maintenance
 Equipment operating costs
 Travel & entertainment
 Insurance
 Telephone
 Electricity
 Taxes, licenses, bonds
 Advertising
 Rent--land and/or bldgs.
 Other cash expenses
 Total cash costs

Non-cash costs
 Depreciation machinery & equipment
 Depreciation buildings
 Inventory decrease on supplies
 Interest on capital @ 6%

 Total non-cash costs
Total all costs


6.82
28.18
8.96
5.39
1.97
1.95
 .61
 .83
 5.21
 1.48
 3.35
 .54
 .48
 1.83
 .79
 .70
 3.56
 .26
 1.12
 3.07


6.45
28.87
9.20
5.14
1.74
2.10
 .61
 .71
 5.12
 1.26
 2.83
 .32
 .48
 1.64
 .87
 .60
 4.47
 .33
 1.31
 3.47


7.84
26.23
8.28
6.08
2.64
1.53
 .60
 1.15
 5.47
 2.09
 4.81
 1.15
 .47
 2.38
 .56
 .98
 1.00
 .09
 .58
 1.97


77.10 77.52 75.90


1.91 1.61 2.75
2.01 1.73 2.81
 0 0 0 __
 3.86 3.59 4.63


7.78
84.88


6.93
84.45


10.19
86.08


Nurseries with annual sales exceeding $355,000.

Nurseries with annual sales less than $286,000.


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