COST OF PRODUCING APPLES IN YAKIMA VALLEY. 65 
Tables XLIV and XLV give the labor costs for North Yakima and 
Zillah separately. As will be seen, the net cost per acre for all labor 
for North Yakima is $148.56, or $0.3216 per box, making 38.13 per 
cent of the total of all net costs, and in the case of Zillah $149.52 per 
acre, or $0.3757 per box, making 50.60 per cent of the total of all net 
costs. The net labor costs for Zillah constitute a much greater pto- 
portion of the total annual net cost than do the net labor costs of 
the North Yakima district. 
EXPENSES OTHER THAN LABOR. 
The expenses other than labor consist of material and fixed costs, 
The material costs include manure, all spray materials, seed, gasoline, 
oil, made-up boxes, paper, nails, etc. The fixed costs include interest 
on apple orchard, the apple-building charge, equipment, depreciation 
and upkeep, hired equipment, land taxes, water rent, and insurance. 
The material costs for the North Yakima ranches made up 21.59 
per cent of the total net annual cost. The fixed costs made up 40.28 
per cent of the total net annual cost. Thus the material and fixed 
costs for North Yakima made up 61.87 per cent of the total net annual 
cost. (See Table XLVI.) 
The material costs for the Zillah ranches made up 27.62 per cent of 
the total net annual cost, while the fixed costs made up 21.78 per cent 
of the total net annual cost. Material and fixed expenses made up 
49.40 per cent of the total net annual cost. (See Table XLVII.) 
In the case of all records for the Yakima Valley, including the 
~ North Yakima and Zillah districts, the material cost made up 42.17 
per cent of the expense other than labor, while the fixed cost made 
up 57.83 per cent. Together they made up 56.89 per cent of the 
total annual net cost of production. (See Table XLVIII.) 
