-10-

 water, interest, management and office salaries were charged entirely to the packing

 operation and none allocated to picking and hauling. This is simpler and perhaps just

 as satisfactory from the packinghouse viewpoint, but when considering the picking and

 hauling as a separate enterprise, it results in some of the overhead costs being under-

 stated.

 The last three columns of Table 1 show for citrus dealers the combined average

 costs for the complete operation of moving fruit from the tree to the cannery, which

 includes buying and selling, picking, and hauling. Oranges cost 42.07 cents per box,

 grapefruit 31.97 cents, and tangerines 74.38 cents from tree to cannery.

 For fresh fruit packinghouses, the last section of Table 2 shows the combined costs

of picking and hauling each type of fruit for 1953-54. Since packinghouses do not

normally have buying and selling costs for unpacked fruit this section of Table 2 is not

comparable with the last section of Table 1.

 Many citrus firms, both dealers and packers, contract with other operators to pick

or haul, or both. Contract picking and hauling was separated from the firm's own crews.

Rates or amounts paid contractors are not shown in Tables 1 and 2 because of the diffi-

culty of determining the exact service performed and the kind of fruit. All contract work

for 1953-54 averaged 26.93 cents per box, but this is a mixture of picking, hauling, or

both, and the kind of fruit is unknown.

 Capital Investment

 Capital invested in the various physical assets required to pick and haul citrus

fruit by 28 firms is shown in Table 3. The average volume per firm was 913,407 boxes -

volume here being taken as the total number of boxes on which any service was performed

The firms included 12 citrus dealers and 16 fresh fruit packers.