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 Next, total costs were allocated to three departments or types of operations

 (1) buying and selling, (2) picking with own crews, (3) hauling, own trucks. Some

 costs fell naturally into these categories; the management was asked to estimate

 the allocation of some others. Buying and selling costs, and hauling costs were

 not separated by type of fruit. Contract picking and hauling costs were mixed,

 both as to services performed and type of fruit included, and are not shown in

 the summary.

 Finally, costs allocated to picking were further subdivided by type of fruit

 picked, into oranges, grapefruit and tangerines. Labor costs for picking were

 distributed by type of fruit from an analysis of the picking payroll, or from

 piece rates for all piece-rate workers. Other cost items were prorated to the

 three types of fruit in inverse order of the estimated average number of boxes a

 picker could pick in a day as estimated by the operators. This resulted in higher

 per-box costs for tangerines and lower per-box costs for grapefruit than a

 straight box-basis proration would have given.

 The rate of picking the various types of fruit, as estimated by the firms,

 averaged as follows:


 : Estimated number :
 Type of Fruit t of boxes picked : Relative picking rate
 tper worker per days
 Oranges 77 100
 Grapefruit 112 145
 Tangerines 35 46


 An illustration of how the overhead allocations were made to the several

types of fruit is given on Page 3.

 For a firm which picked 400,000 boxes of citrus, distributed by type of fruit

as shown above, 54.4 percent of the citrus picking costs (except labor) would have

been charged to orange picking instead of 50 percent. It will be noted that

tangerine picking would have borne 11.83 percent of the overhead costs instead .of

only the 5 percent which a straight box volume would have given.