-3-


 Sa : ; A. :. Percent
Type of fruit:ctual no's Percentage :Relative picking: Adjusted :distribution
 Sof boxes :Distribution: rate ume of : used in
 picked boxes* : prorations
 $ a s r a prorations
 (1) (2) (3) (4) (5) (6)
Oranges 200,000 50.00 100 200,000 54.40
Grapefruit 180,000 45.00 145 124,138 33.77
Tangerines 20,000 5.00 46 43,478 11.83

 Total 400,000 100.00 367,616 100.00
*Column 2 4 by column 4 x 100.

 Costs of Picking and Hauling

 The average costs per box for picking and hauling citrus fruit for 1951-52

from the grove to the cannery or packinghouse are shown in Tables 1 and 2 by

type of service performed. Since two distinct types of firms or operators were

obtained, the costs for each group are shown separately. Direct comparisons

between the two groups are thus not always valid.

 Some overhead costs for fresh fruit packinghouses are also incomplete. Since

their groves are often charged with the direct costs of picking fruit, overhead

may all be charged to the packinghouse and selling operations. Items most often

not found in their picking and hauling costs were interest paid, management and

office salaries, supplies, legal and accounting, dues and donations. These costs

are usually small per box, but would add a little more to the amounts shown for

packinghouses if they had been obtained completely.

 The items of cost given in Tables 1 and 2 are believed to be self explanatory,

and represent actual expense paid or accrued, except for depreciation and manage-

ment cost. Depreciation was taken as calculated by the firm's accountants, or in

a few cases estimated from previous periods. Some of the citrus dealers were

partnerships and individual proprietorships and had no paid management. In these

cases the owner was asked to estimate the value of his labor and management. If

only the paid management costs had been included, the per box costs for management