38 COOPERATIVE MARKETING 



as a whole. The figures do not include depreciation on the 

 groves, buildings, stock, machinery, tools, irrigation plant 

 or other equipment, nor do they include interest on the in- 

 vestment, an important point owing to the high prices of 

 citrus property. A further item for which no allowance 

 has been made is superintendence and administration, unless 

 this has actually been paid for in money. The importance 

 of skilled management has been dwelt upon, and a con- 

 siderable addition to cost is legitimate as the owner is ordi- 

 narily the manager. 



Annual Cost of Producing Oranges in California in 

 Dollars an Acre, 1910 



Cultural cost of materials Low Average High 



Chemical fertilizer $ 13.10 $ 38.71 $ 58.83 



Barnyard manure 6.25 21.74 40-77 



Water 5-72 15-30 3^-45 



Fumigation 4.25 12.00 18-35 



Forage and grain 8.14 12.66 23.30 



Taxes 6.84 12.56 20.56 



Maintenance and repairs 3.57 8.97 18.60 



Insurance 30 1.07 2.50 



Frost protection 1.67 2.22 3.62 



Incidental 1.50 2.75 4.35 



Total materials 51.45 83.24 148.56 



Cultural cost of labor 



Cultivating 9.32 20.00 33.58 



Pruning 4.04 9.50 19.08 



Irrigating 3.33 7.49 19.39 



Fumigating labor 3.71 6.50 8.44 



Spraying 2.00 6.25 12.14 



Spreading fertilizer 71 2.12 8.00 



Other tree care 1.56 4.11 11.07 



Superintendence 5.00 13.63 27.33 



Administration 5.24 10.75 32-73 



Total labor 37.86 52.82 80.57 



Total materials and labor 8g.o8 136.06 202.35 



Thus the total average cultural cost for materials is 

 $83.24, for labor $52.82, and the entire cultural cost an acre 

 $136.06. At the present time the item of frost protection 



