ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 25 
COST STATEMENTS. 
A statement of the average costs of packing-house and warehouse 
operations may be shown by means of the following arrangement: 
Statement of packing-house costs. 
Number of boxes packed .....- Amount. Average per box. 
Sa Maesrolelorem anpan duclenks ees sie 13 cease Gee eee i ee ee 
Pressing and stenciling, including labor, nails, and 
Branigan or vrnree Nant S255 TAT, SUR SO 2/54 SE, ORS od PU TOT teh ah 
-LLSUL) GWG: TEONIAG ES eee Be es a Se aaa te 550) Bese ce en a a ain el 
epee a Sees L BES OG OY OT LO OP Rae Bs LG! sire ee 
erect ne ttaxes 40424. Fated toe ey tye Pipe yy RSs! se ote b 
Bepreciziionjol.puilding and equipment...: = 22;5: bo 35-4- a2 4 Oe: Sagas th teh se oes 
eer ONLAN Cd ACCOUDPN Ge: 2. oom tae sd Ep ere ee ee Py oo 
Wotal)packing'cost --..255---. 2. PCI COMM ee eres nan Meee renee nee ees 
Packing-house revenue, 100’ per ‘cent j2025 222. eh SL 
Net revenue, difference ........- DELICCIL Sera oe seem eee er Peer es 
Statement of warehouse costs. 
Number of boxes packed ....-- Amount. Average per box. 
er alinie wOrIOtCHIAN ANG (CheC KES = sates oe\= 2 praia os oie ie = ere iS i oe aim opel mc a 
VISTI occ ome Seti init Be eile De el ii et eae va ee en ah lyin 
er MPUECALS aoe. Saou NS = eee = nS LAS Feats 2 = POISE AES, DO SEL ES TS 
Crtmpiretumimber,; paper, Ct@... 2-2 .=s yee) ears oak oe ede ead se 
Wepeeriaonsof puildingiand, machinery . »2-e2e-5Riensieje5.B- See elspa Ae 
AGmianmsiraL ton and, accounting... b).02). --|-. garage apse oa ity ares Sees - Bee ose 
Total warehousing costs....-..-- Per COMbsr aren Sere ae ee ee oe Comoe 
Warehouse revenue 100 perncenith:.: Meese (ee tee a eee) eo sae ie Seas 
Net revenue, difference ....... per Celitees 42 ce see: ation ze al aes eee 
MONTHLY REPORT TO THE BOARD OF DIRECTORS. 
In order that the directors may be kept informed fully as to the 
progress of the business, it is advisable that a monthly report be 
submitted, including the statements given below. This report must 
not be considered as a statement of the exact financial condition of 
5896°—18—Bull. 590-4 
