Table 11,--Average costs per dollar of sales without sales adjusted for
 plant inventory change, five large volume and six smaller vonure.
 wholesale foliage plant and potted flowering plant nurseries
 in Florida, 1973


 Costs per $ sales without sales
 Items of cost adjusted for plant inventory change
 All 11 5 large 6 smaller
 nurseries nurseries nurseries nursery

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

 Cash costs
 Operator's salary 7.09 6.70 8.18
 Other wages & salaries 29.31 30.00 27.35
 Plants & seeds to grow on 9.32 9.56 8.63
 Pots, growing containers 5.61 5.35 6.34
 Fuel oil for producing heat 2.05 1.80 2.75
 Peat, soil, shavings, etc. 2.02 2.18 1.59
 Fertilizer & lime .63 .64 .62
 Pesticides & other chemicals .86 .74 1.20
 Packing boxes & supplies 5,42 5.32 5.71
 Other production supplies 1.54 1.30 2.18
 Repairs & maintenance 3.48 2.94 5.01
 Equipment operating costs .56 .33 1'.20
 Travel & entertainment .50 .50 .49 __
 Insurance 1.91 1.70 2.48
 Telephone .82 .91 .58
 Electricity .73 .63 1.02 _
 Taxes, licenses, bonds 3.70 4.64 1.04
 Advertising .27 .34 .09
 Rent--land and/or buildings' 1.17 1.37 .60
 Other cash expenses 3.20 3.60 2.05
 Total cash costs 80.19 80.56 79.14

 Non-cash costs
 Depreciation machinery & equipment 1.99 1.67 2.87
 Depreciation buildings 2.09 1.80 2.93
 Inventory decrease on supplies 0 0 0
 Interest on capital @ 6% 4.02 3.73 4.82
 Total non-cash costs 8.10 7.20 10.62
Total all costs 88.29 87.76 89./6 

 aNurseries with annual sales exceeding $355,000.

 bNurseries with annual sales less than $286,000.