Loading from a conveyor requires more labor when loading rail cars because the conveyors extend only to the car door and not to the end of the car. This necessitates considerable walking by the loaders. Therefore, the production standard for loading a combination of motor trucks and rail cars is 147 100-pound bags per hour or about 65 percent of the standard for loading trucks only. More idle time is required in the loading crew because the labor requirements actually changes as the car is filled. This is true because less walking has to be done as loading progresses. Labor requirements for paper bags.--Labor requirements and produc- tion standards for performing various jobs in handling packed 50-pound paper bags are alsoL shown in Table 11. The job of placing bags on hand trucks or on conveyors is performed in the same way in each method, by the bag closing crew. Hand trucking constitutes a large part of the handling crew, as evidenced by the production standard of 113 50-pound bags per hour. This standard is relatively high because in South Florida a larger proportion of the output is loaded in rail cars, necessitating longer hand trucking distances than is usual when loading trucks only. Production standards for loading from conveyors is high becausemof the walking time required of loaders, especially when loading rail cars. Analysis of costs for burlap bags.--The fixed and variable costs for handling 100- and 50-pound burlap bags of potatoes to the load and loading both rail cars and motor trucks are shown in Table 12, In the hand truck method, variable costs are higher as more labor is required. Electric- ity and repair costs are a significant item of costs for the conveyor method