Administrative & General Expense:

Management and office salaries
Office supplies and expense
Auto, travel and entertainment
Operating interest
Telephone and telegraph
Miscellaneous administrative
 Total Administrative & General
Other Items:

Degreening, color-add and wax
Precooling
Advertising tax
Federal-State inspection
Florida Citrus Mutual
Growers Administrative Committee
Miscellaneous other
 Total Other Items


Oranges Grapefruit Tangerines
1-3/5 bu. 1-3/5 bu. 4/5 bu.
Wirebound Wirebound Wirebound
 Box Box (.'2 Bruce)
 (Costs per 1-3/5 Bushel)
 $0.0518 $0.0398 $0.0367
 .0032 .0028 .0019
 .002/ .0022 .0015
 .0098 .0088 .0057
 .0028 .0019 .0022
 .0138 .0103 .0088
 $0.0838 $0.0658 $( .568


$0.0650
 .0095
 iCCl
 .0317
 .0075
 .0060
 .0045
$0.2243


$0.0292
 .0057
 .0601
 .0288
 .0075
 .0062
 .0056
$0.1431


$0.0434
 .0189
 .0514
 .0311
 .0075
 .0062
 .0284
$0.1869


 Oranges.--T!. average cost per box for packing and selling oranges

in the 1-3/5 bushel wirebound box was $1.40. The two major expense items,

materials and labor, accounted for 54 percent of the total cost. Materials

expense, which included the wirebound crate, liner and label, averaged $0.40

per box. The average labor expense was $0.36

 The cost per 1-3/5 bushel box equivalent for oranges packed in the

4/5 bushel half Bruce box was $1.73, and in the 4/5 bushel fiberboard box

was $1.45 on the East Coast and $1.59 for other packinghouses. East Coast

houses used a heavier weight box which was somewhat more expensive; however,

they did not suffer the freeze damage and volume loss which raised costs in

other areas. Oranges packed in 8-pound mesh bags averaged $1.75 to pack and

sell, and 5-pound mesh bags cost $2.04. Both materials and labor costs were

more per 1-3/5 bushel equivalent for the 5-pound than for the 8-pound b.

 The most expensive pack for oranges in common use in 1962-63 was

the 5-pound mesh bag in master cartons. Since it required 2 types of con-