16 Loading from hand trucks requires less labor than that for either of the other two methods. In the conveyor method, loaders do more walking, because conveyors do not extend the entire length of the motor truck. In loading from pallets, loaders must spend part of their time moving them from the rear of the truck to the place where loading is done. Under the system observed, it was impossible for the fork truck to enter the motor truck. In addition, loaders are required to handle empty pallets. The methods differ greatly in the amount of labor required to move potatoes to the load. To operate at about 300 hundredweights per hour with the hand truck method, three hand truckers are needed. In the fork truck method, one truck operator is required. No labor is required in the conveyor method for handling from the time the bags are placed on the conveyor until they reach the loading point. Analysis of costs.--The fixed and variable costs for handling 100- and 50-pound burlap bags of potatoes to the load and for loading motor trucks only are shown in Tables 8 and 9. In the hand truck method, labor costs are higher than for either of the other two methods. Labor comprises the major share of variable costs. Repair costs are a significant item for the conveyor method. Electricity costs are high for the fork truck method because of recharging the batteries which power fork trucks; and for the conveyor method because a large amount of electricity is required to operate conveyors. Fixed costs are low for the hand truck method, but are relatively high for the other two. In the conveyor method, a large investment in the conveyor system results in high fixed costs. In the fork truck method, fork truck rental is the large item.