llie influence of the cise of Ghriiiip ut^ed, and size of package, 

 on processing coots ie clearly illuuti'ated in the statement of the com- 

 pany \riiich furnished particulars. V/ith the exception of the coi^t of 

 freezing (including fi'eezing labor) the tabulation, (table V - 5B) indi- 

 cates that all elements of cost aa'e affected by size of package and size 

 of shrimp, the costs varying in direct proportion -v/ith size of shrimp and 

 in inverae proportion with size of paclcage. 



Information on fees chai'ged and total costs Incurred were ob- 

 tained for one producers' cooperative with intet:rated facilities for un- 

 loading, packing, handling, freezing, and ruarketing shrimp. The coopera- 

 tive follows a policy of charging its patrons separate fees for handling 

 and marketing, and for freezing. The fees are not directly related to 

 actual costs incurred in providing these services. Fees charged for 

 handling and marketing provided for a comfortable margin above costs, 

 the fees charged for freezing were slightly below costs. 



Two Louisiana companies studied by the Federal Trade Commission 

 listed cooked and peeled shrimp as their principal product. The slirirap 

 were packed in institutional size metal containers and sold fresh or frozen 

 depending upon market conditions. 



Cost accounting records maintained by both companies pertained 

 to daily operations and, as a rule, included costs that had to be allo- 

 cated to more than one product. By selection of cost sheets for days 

 when cooked and peeled shrimp exclusively were processed some idea of 

 production costs for this product could be obtained. 



From the data available, it appears that daily costs per pound 

 of cooked and peeled product fluctuated mainly with the price of the ra,w 

 shrimp which represent approximately tlrree -fourths of the total cost of 

 production. Total costs recorded for individual days in 195^ \rere as low 

 as $.792, and as high as .^1.717 per pound of product. The 1953 account- 

 ing records revealed similar daily cost variations. Considerable varia- 

 tions in prices paid to the fishermen and some differences in pi'oduct 

 yields explain this \d.de range of daily product costs. 



Breaded Cooked and Uncooked Shrimp 



The breading process is the most recent major innovation in the 

 field of product development of the shrimp industry. Compared to the 

 "fresh-frozen" segment of the industry, the breadors use smaller size 

 shrimp. The breading plants prefer to bread fresh shrimp as they are 

 brought in from the docks. In periods of high production the shrimp are 

 often frozen and later defrosted, breaded, and re-frozen. This enables 

 the breading plants to operate on a year-round basis. 



276 



