COOPERATIVE CITRUS-ERUIT MARKETING AGENCIES. 
23 
Table 7. 
-Annual shipments and packing-house expense (in cents per packed 
box) of one lemon association for 21 years (1901-1921). 
Season ending- 
Packed 
boxes. 
Packing 
material. 
Direct 
labor. 
Indirect 
expense. 
Total 
packing 
expense. 
Year. 
1901... a - 
Number. 
35, 545 
23, 704 
43, 009 
83, 445 
107, 623 
98, 076 
94, 496 
150, 719 
204, 716 
176, 587 
216, 522 
244, 238 
70, 168 
61, 430 
244, 432 
228, 650 
279, 175 
178, 055 
339, 959 
297, 143 
347, 568 
Cents. 
19.85 
21.00 
20.65 
21.38 
21.25 
20.95 
19.24 
21.49 
21.20 
21.59 
21.79 
23.07 
22.77 
21.87 
22.69 
23.09 
23.42 
25.27 
35.56 
38.67 
50.36 
Cents. 
20.31 
18.67 
19.03 
21.26 
20.89 
20.79 
20.88 
26.13 
25.98 
25.39 
27.93 
24.66 
30.03 
25.53 
25.32 
21.25 
24.08 
29.70 
35.04 
41.05 
40.42 
Cents. 
4.98 
7.63 
5.36 
5.09 
3.90 
4.33 
8.81 
5.62 
6.12 
11.03 
10.04 
10.44 
22.39 
24.45 
10.88 
9.92 
10.00 
11.65 
9.06 
11.43 
12.11 
Cents. 
45.14 
1902 
47.30 
1903 
45.04 
1904 
47.73 
1905.. 
46.04 
1906 
46.07 
1907 
48.93 
1908 
53.24 
1909 
53.30 
1910 
58.01 
1911 
59.76 
1912 
58. 17 
1913 
75. 19 
1914._. 
71.85 
1915 
58.89 
1916 .. 
54.26 
1917 
57.50 
1918 
66.62 
1919. 
79.66 
1920 
91. 15 
1921 
102. 89 
In this table depreciation and interest are included as charged on the books of the association. Conse- 
quently, there are slight differences between the figures for indirect expense shown here and those givenin 
Table 4. 
VARIATIONS IN EXPENSE. 
In the preceding discussion, packing-house expense is described 
in terms of averages, because it is possible in this way to compare 
different factors entering into expense, or different periods. Wide 
differences may exist, however, between a given association and the 
average. In the analysis of these differences some insight is gained 
into the operating efficiency of different units, and methods of im- 
proving their effectiveness are suggested. It is not practicable 
within the limits of the present investigation to make a thorough 
analysis of this subject. To do so would require several months of 
additional study in the packing houses of southern California, with 
the aid of standardized records that are not now generally kept. 
This discussion deals with the more striking variations in expense 
and some of the more evident causes of these differences. 
An examination of Table 5 and Figure 5 will show that packing- 
house expense is made up largely of expense for labor and material. 
As shown in Figure 7 ana Table 8, there are average differences in the 
cost of material between associations for the three-year period 
shown of almost 7 cents per box. A part of this difference is due to the 
purchase of box shook made from various kinds of wood with corre- 
sponding differences in price; a part may be due to purchases of 
material from other sources than the supply company; a part to the 
economy and efficiency with which material is used, and varying de- 
grees of deterioration in material stored from one season to the next; 
and a part of the difference may be due to inaccuracies in inventory. 
The reduction of the expense of material by the associations con- 
sists largely in the prevention of waste. Every experienced asso- 
ciation manager realizes this, but the problem is worthy of detailed 
study by the proper agency. Paper wraps, which make up approxi- 
mately 21 per cent of the value of the packing-house supplies pur- 
