are shown in Tables 2, 3, and 4. Not enough is known about the individual firms' operations to provide much information about reasons for costs' being high or low. The data do not show any consistent relationship be- tween volume of fruit handled and level of costs. In each volume group there is a wide range of costs for both picking and hauling, indicating the influence of factors other than volume. For hauling, the average distance hauled,the idle capacity of the equipment owned and the type of fruit hauled doubtless affected the over-all season hauling cost per box, For picking, costs cannot decrease beyond a certain point because of the large proportion of labor costs, some of which are piece rates and do not fluctuate with volume picked. The proportion of different kinds and varieties of fruit affect picking cost differences among firms. Seedlings are much more expensive to pick than budded oranges. Temples and tange- rines have been included in oranges. Some murcotts have been included in tangerines which are more expensive to pick. Management decisions probably affect citrus picking and hauling costs to a considerable extent. The operation of picking and hauling fruit is only one segment of the total business operation, whether the firm be a citrus dealer, packinghouse, or processor. Obtaining a large and continuous volume of fruit may have advantages to the firm that out weigh the advantage of merely achieving lo4 cost in the picking and hauling operation. Total picking costs for 29 firms varied from 28.0 cents to 60.6 cents per box for oranges, and for 27 firms from 19.5 cents to 39.9 cents per box for grapefruit. The range in cost for picking tangerines was from 61.0 cents to $1.41 per box for 20 firms (Table 2).