CONTENTS 



Page 



Findings 1 



Cost tables 3 



Methodology 10 



Firms surveyed 10 



Depreciation and interest 10 



Estimated 1968 costs 11 



Method of allocation 11 



Tobacco processing 11 



Storage and services 13 



Definition of terms 14 



LIST OF TABLES 



Table 



l.--Burley tobacco firms included in sample: Volume processed, yield, 

 hogshead months of storage, and selected services performed, 

 1966/67 



2. --Total costs for selected services in Burley tobacco storage and 



processing, 1966/67 



3. --Total costs for selected services in Burley tobacco storage and 



processing, estimated 1968 



4. --Burley tobacco storage costs per hogshead per month by average 



percentage of capacity utilized, 1966/67 and estimated 1968 



5. --Standardized fixed costs per hundredweight for redrying and 



packing Burley leaf and strip (including threshing), 1966/67 



6. --Variable costs per hundredweight for redrying and packing Burley 

 leaf and strip (including threshing), 1966/67 and estimated 1968 



7. --Standardized fixed costs per hogshead of selected services in 



Burley tobacco storage, 1966/67 



8. --Variable costs per hogshead of selected services in Burley tobacco 

 storage, 1966/67 



9. --Estimated 1968 variable costs of selected services in Burley 



tobacco storage . 



ii 



