procurement costs, however.

 Hauling costs for 7 citrus dealers with an average volume of 1,069,400 boxes were

 10.65 cents per box for 1956-57. This is a composite cost for all kinds of fruit hauled

 (Table 1). Twenty packinghouses operating their own trucks had on average cost of 8.72

 cents per box (Table 2). The average volume for the packinghouses was 856, 709 boxes.

 Hauling cost per box does not appear to be related to total volume hauled. It is perhaps

 affected more by the volume per truck owned, and by average distance of haul, as well

 as by the proportion of box fruit and tangerines hauled.

 Picking costs as shown in Tables 1 and 2 include all amounts paid for direct labor

for picking and delivering to the roadside, grove truck expense and a portion of overhead

and management expenses. Picking labor was allocated to the various types of fruit from

payroll analyses and piece-rates insofar as possible. Fuel and repairs were prorated on a

box basis equally to all kinds of fruit. Certain overhead expenses, which tend to be

fixed, were distributed between the several types of fruit in the inverse ratio of the usual

number of boxes picked per day by a picker. The average of these estimates by operators

placed two-thirds as much overhead per box on grapefruit and twice as much on tangerines

as on oranges.

 Total picking costs for 8 citrus dealers picking oranges averaged 29.65 cents per

box, and for 7 dealers averaged 20.94 cents for grapefruit (Table 1). Only two of these

operators picked tangerines with their own crews, and these picked only small quantities.

The average cost per box for picking tangerines was 75.40 cents. Labor, including work-

men's compensation insurance and payroll taxes, was the largest item of cost in picking

fruit, being approximately 86 percent of the total for oranges and grapefruit, and 81

percent for tangerines.