Workmen's compensation insurance and payroll taxes were added to the amounts

paid workers to determine the total direct labor costs.

 Gasoline, oil and grease cost was the amount consumed by grove and crew trucks,

loading machines, highway trucks and in some cases by buyer's cars.

 Repairs covered all automotive equipment and loading machines, buildings, and

in addition field box and ladder repair and replacement.

 Licenses and taxes were principally the truck and auto licenses, but also included

business bonds or licenses and taxes on any property used in the business.

 Depreciation is the allowance to cover the estimated wear and tear on the physical

assets used in the business. The total amount of depreciation was calculated by the firm's

accountants in most cases.

 Interest is the amount paid for the use of borrowed capital. No charge for use of

the owner's capital is included in Tables 1 ar 2.

 Salaries were paid to management, office employees, and fruit buyers where

employed by the firm. Some of the citrus dealers were partnerships and individual pro-

prietorships and had no paid management--this function being performed by the entrepre-

neurs. In these cases the owner was asked to estimate the value of his labor and manage-

ment. If only the paid management costs had been included the per-box costs of manage-

ment for dealers (Table 1) would have been less. However, this procedure would have

left some citrus dealers with no management expense, as compared with other firms where

management was fully paid. All management salaries shown for packinghouses were

actually paid, though some of such firms did riot allocate any of their management or

office salaries to picking and hauling operations.