for dealers would have been as follows: Management Paid Per Box Buying and Selling .22 cents Picking oranges .69 " grapefruit .21 " tangerines 2.02 " Hauling .30 " However, this procedure would have left some firms with no management expense. All salaries shown for packinghouses were actually paid. Buying and selling costs for citrus (Table 1) include the salaries, brokerage and commission paid fruit buyers, car and travel expense, telephone and telegraph, a portion of the management and office salaries and general overhead expenses. When scales are maintained for buying fruit, the operator for these was included as a buying expense. The average cost of buying and selling citrus fruits for 1951-52 averaged 3.37 cents per box for 13 dealers. The average volume was 809,185 boxes. The principal costs for providing this service was buyer's salaries, and commission, management costs, travel expense, and telephone and telegraph. Buying and selling unpacked fruit is not a normal function of fresh fruit packinghouses and no cost for this is shown. However, some of the packers did have fruit procurement costs. Hauling costs for 13 citrus dealers with an average volume of 553,265 boxes was 10.19 cents per box for 1951-52 (Table 1). Costs varied from 6.2 cents to 17.15 cents per box. Nine packinghouses operating their own trucks had an average cost per box of 9.24 cents (Table 2). The variation was from 5.2 to 15,33 cents per box. Volume for the packinghouses averaged 567,852 boxes. The principal items of cost in hauling were driver's and mechanic's wages, fuel, truck repairs, licenses, depreciation, insurance and management costs, Hauling fruit is a less definite measure of service rendered than for example,