University of California
College of Agriculture
Agricultural Experiment Station
Berkeley, California
ESTIMATED AVEBAGE COSTS OF PACKING AND SELLING
CANNED CLINGSTONE PEACHES IN 1932
by
H. R, Wellman
1932
(6 pages)
Contribution from the
Giannini Foundation of Agricultural Economics
Mimeographed Report No, lU
University of California
College of Agriculture
Agricultural Extension Service
Berkeley, California
ESTIMATED AVERAGE COSTS OF TACKING- AND SELLING- CANNED
CLINGSTONE N2ACHE3 IN 1932
PI. -R» r<elLman
July 1932
Contribution from the
Giannini Foundation of Agricultural Economics
Digitized by the Internet Archive
in 2014
https://archive.org/details/estimatedaverage14well
Estimated Average Costs of
Packing and Gelling Canned Clingstone Peaches in 1932
H. K. Wellmanl/
Introduction
In response to many requests for information on the costs of canning cling-
stone peaches, the Giannini Foundation of Agricultural Economics, College of Agri-
culture, University of California, sent out elaborate questionnaires to all peach
canners north of the Tehachapi, requesting detailed dato on the estimated costs of
canning peaches in 1932. Replies from ten representative canners, including large,
medium and small operators, were received in time to be included in this report.
These replies are summarized in the accompanying tables.
It should be clearly recognized that the figures given in these tables are
average estimated costs for 1932, as reported by eanners. The writer has not checked
the figures given in the replies with the books of the canners reporting. To have
done so would have delayed this report many months. The writer has, however, checked
each reply for duplications, omissions, and discrepancies. Where such were found,
they were corrected or eliminated. Furthermore, the writer has checked the direct
material costs, ouch as for cans and sugar, with the market prices of these materials.
It is believed that the average estimated costs reported herein are a close approxi-
mation to the actual costs that a representative canner will incur in packing and
selling canned clingstone peaches in 1932.
From the replies received, this representative canner may be assumed to own a
cannery which is located 73 miles from San Francisco in which a number of different
fruits and vegetables are packed. The efficiency with which the fruit and vegetables
are packed in this plant during the 1932 season is assumed to be average, somevfoere
between the efficiency obtained in 1930 and 1931. The estimated overhead costs of
packing and selling are prorated over a number of different products and do not fall
on canned peaches alone. Furthermore, the overhead costs are prorated over a large
number of units so that the overhead cost per dozen cans is not excessive.
In a cannery in which several different fruits and vegetables are packed, only
a part of the total cost of packing and selling canned peaches can be traced directly
to peaches. Certain costs which must be incurred if the peaches are to be packed
and sold are indirect and cannot be attributed directly to the various items of canned
peaches in the same way that cans and sugar, for example, can. Nevertheless these
indirect or overhead costs must be assigned on some rational basis if the total cost
of packing and selling a dozen cans of the various items of canned peaches is to be
determined. According to Clark, "There are four logical bases on which overhead costs
may be apportioned. These are: (1) ability to pay , (2) causal responsi-
bility (3) benefit or use, (4) stimulus to improved utilization." Zj
The usual practice among canners is to prorate their total overhead costs among the
different commodities and among the several items of each commodity on the basis of
the value of the goods. This method involves a combination of "ability to pay" and
"causal responsibility", and appears to be a logical basis of prorating overhead costs
1/ Extension Specialist in Agricultural Economics and Associate on the Giannini
Foundation.
2/ Clark, J. M. Economics of overhead cost3. p. 32. The University of Chicago
Press, Chicago, 1923*
in the canning industry*
In the questionnaires canners were asked to report thoir overhead costs as
percentages of the direct cost, (see table 2). Thi3 method gives substantially th<
same results as would be obtained if overhead costs had been reported as percentages
of the sales price, but it has the advantage of not involving the necessity of es-
timating the sales price.
The total costs reported herein are based upon unadvertised canned poaches in
solid fibre cases f.o.b. San Francisco, or the equivalent. Interest on investment
in buildings and equipment and rent on cannery are not included in these total costs.
Canners who do not own their plants should bear in mind that any rent paid above the
charges for depreciation and local taxes would have to bo added to the total costs
given in this report.
Explanation of Tables
Table 1 . The estimated average costs of packing and selling a dozen cans of
No. a£ Choice clingstone peaches in 1932 are given in table 1. Since the average
price which canners will pay growers for raw fruit is not known at the time this
report is being prepared (July 14, 1932), two assumed figures are used; namely, $1C
a ton and $20 a ton. With the price of raw peaches to the growers at the receiving
point of $10 a ton, the estimated average total cost on No. aj- Choice of all canners
reporting is $1.19. per dozen cans, while with raw fruit at $20 a ton the estimated
average total cost is $1,35 per dozen er.ns. The lowest cost reported with $10 raw
fruit was $1.13 per dozen and the highest cost reported was $1.25 per dozen, while
with $20 raw fruit the lowest cost was $1.28 per dozen and the highest cost $1.42 per
dozen. Thus the range in estimated total costs among the canners reporting is rel-
atively narrow. Consequently, considerable reliance can be placed in the average of
the total costs reported being a close approximation of the average of the total
costs of all peach canners north of the Tehachapi. The computed standard error of
the averages reported indicated that the chances are about two out of three that the
£rue average total cost on No. Choice of all canners with $10 raw fruit lies
between $1*17 and $1.21 per dozen cans, and the true average total cost with $20 raw
fruit lies between $1,325 and $1,375 per dozen cans.
A comparison of the detailed replies of all canners reporting reveals that no
canner is uniformly low in all items of expense and no canner is uniformly high in all
items of expense. Generally speaking, canners who are in a relatively favorable
position with respect to some items of expense are in a relatively unfavorable posi-
tion with respect to others. As a result the total cost of packing and selling earned
peaches does not vary greatly between most eanners.
A comparison of the figures in columns 2 and 3, table 1, shows that the total
direct costs of packing a dozen cans of No. Sj- Choice peaches is $0.12 higher with
$20 a ton raw fruit than with $10 a ton raw fruit. All of this increase is accounted
for by the increase in the cost of Choice grade raw fruit at the cannery, (see table
7, section B) . The other items of direct cost do not change with a change in the
price of the raw fruit. The total of the factory, general business and sales overhead
cost, however, is $0.0262 a dozen cans higher on No. 2-§- Choice with $20 raw fruit than
it is with $10 raw fruit.
It may at first glance appear illogical that the total overhead cost incurred in
-Peking and selling a dozen cans of peaches should increase with an increase in the
price paid for raw fruit. A careful study of the problem, however, will show that
rxii increase in overhead per dozen cans is a logical consequence of an increase in
* ^ ^viriwi ii n ii M i i ii . yi to ii ii»» i wi>^m»^ nir J Ht- 1 *frliiriB»nim»iiiiirmAitiiM«iii i - iinniniiirr-Trmir-fi - i hmmh in
-3-
the direct costs or in the selling price. Under normal conditions the price pe id
growers for raw fruit is directly related to the price which the canners expect to
receive for the finished product. At any given tine canners will not normally pay
growers $10 a ton more for raw peaches unless they expect to obtain a highor price
for the canned poaches. An increase in the value of canned peaches results in a
corresponding Increase in the cost of approximately one half of the overhead items,
such as interest and insurance on finished goods, for example. Consequently, the
overhead coste on these items are logically apportioned according to the value of
the goods on the basis of "causal responsibility." The cost of the other one half
of the overhead items are not directly connected with changes in the value of the
goods. Nevertheless the overhead costson these latter items are also logically ap-
portioned on the basis of the value of tho goods, since an increase in the sales
price of canned peaches tends to restrict shipments and this prospect normally leads
to a smaller pack. Consequently, the overhead cost per dozen cans would be increased
since the fixed amount of money chargeable to canned poaches would have to be spread
over fewer cans. If one wished to assume, however, that the pack of canned peaches
•vould be the same with $20 a ton raw fruit as with $10 a ton raw fruit the increase
in the overhead cost resulting from the increase in the price of raw fruit would then
be 00.0131 a dozen er.ns on No. 2^- Choice, and the total overhead cost with raw fruit
at $20 a ton, instead of averaging $0.2237 a dozen cans, would average $0.2106 a
dozen cans.
Explanation of direct cost items . The cost of cans includes tho contract
price f.o.b. can plant, freight and drayage from can plant to cannery, and waste
( see table 5) .
The cost of sugar includes the contract price paid for domestic sugar at
San Francisco and the freight and drayage from San Francisco to cannery (soe table 4).
The cost of cases includes the price paid for solid fibre cases delivered at the
cannery, waste, and stitching materials, paste, etc. (see table 6).
The Canners League lable allowances were used in determining the cost of labels.
The cost of fuel, electricity and water is the average of the estimates reported
by canners, based upon the quantities used in previous years and present prices.
The cost of caustic soda is the average of the estimates reported by canners,
based upon the quantity used in previous years and the price now prevailing.
The cost of direct factory labor includes all hourly and piece work labor
required from the time the raw fruit is received at the cannery to the time the cans
are stacked in the warehouse . The following operations are included: receiving
fruit at cannery, preparation, canning, sorting belt, syruping, cook room, marking
cans, loading and unloading, stacking cans, etc. The cost was determined by applying
the present prevailing rates to better than the average labor efficiency obtained
in past years. This was done because canners in 1932 are able to obtain a larger
proportion of capable workers due to the abundant labor supply. This cost also in-
cludes that portion of the salaries of regular employees in factory paid on a
monthly basis during the period of operation on peaches, not reported in general
factory expense, under factory salaries.
The cost of direct warehouse labor includes all hourly and piece vork labor
incurred in taking canned peaches from stacks, labelling, making and printing case3,
casing, and loading. The wage rates now prevailing were applied to better than
average labor efficiency obtained in past years. It also include:' the pro rata
share of the salary of the warehouse foreman.
The cost of raw fruit includes the assumed prices of $10 a ton and $20 a ton
to growers at the receiving point, buying and receiving station charges, and freight
and drayage from receiving point to cannery (see table 7).
Explanation of factory overhead cost items . The cost of automobiles and auto
trucks includes all expenses in connection with these vehicles that are not taken
care of by direct charges to specific accounts.
The C03t of camp ground and cottages includes care, maintenance, and insurance.
Machinery rental includes rent of ean closing and other machines.
Cost of maintenance and repairs includes labor and material expenses in con-
nection with maintenance and repairs of building and equipment, and the cost of
installation of machinery which is used for peach canning and later removed to make
room for other machinery.
Miscellaneous factory materials includes such items as oils, greases, paper
towels, ean stamp ink, can stamps, etc.
For swell allowance the regular Canners League schedule of 0.25 per cent of
the sales price was used.
Cost of swell claims covers the money paid out in addition to the regular swell
allowance because of the development of swells in excessive quantities.
Factory salaries includes superintendents salary and that part of the monthly
salaries of other regular factory employees which is not charged to direct factory
labor, direct warehouse labor, or any other specific account.
Miscellaneous factory wages includes wages of watchman, factory office help,
and sundry wages such as paid for reconditioning canned goods, which are not charged
to direct factory labor or to direct warehouse labor.
Local taxes includes city and county taxes on plant, materials and finished
goods.
Insurance includes compensation insurance, fixed insurance on buildings and
equipment, and variable insurance on finished goods and materials.
Depreciation on buildings and equipment includes that part of the depreciation
which applies to the plants and equipment to be used to average capacity in packing
peaches in 1932. Depreciation on idle plants and equipment is not charged to canned
peaches.
Miscellaneous factory expense includes experimental pack expenses, Industrial
Welfare audit, and such expenses as Industrial Association dues in the San Jose
District.
Explanation of general business and sales overhead co3t items . General office
and sales salaries includes salaries of all officers, sales executives, salesmen,
except specialty salesmen whose services are chargeable to advertised goods, account
ants, bill and order clerks, stenographers, etc.
General office expense includes rent on general office building where not
owned, heat, light, janitor expense, etc.
The cost of interest is the carrying charge on the 1932 peck of canned peaches
for four months, September 1 to December 1 inclusive, including the cost of ware-
housing, if any, under such systems as the Lawrence or Haslett Warehouses .
Taxes include franchise tax, capital stock tax, and city and county tax on
office building, if owned, and furniture.
Miscellaneous general expense includes auditing, expert advice, exchange, and
trade association expenses such as dues to National Canners Association, Canners
League, and Traffic Bureaus.
Freight to San Francisco includes the cost of transporting canned peaches from
cannery to San Francisco plus cost of unloading, if any.
The cost of brokerage and cash discount is always a percentage of the sales
price. But since the 193S sales price of canned peaches is not now known, the
selling price is assumed to be equal to the total cost.
Table 2 . Table 2 shows the estimated average percentages that the various items
in general factory expense and general business and sales expense are of the total
direct costs. The estimated average percentages that brokerage and cash discount
are of the total cost, assuming that the selling price is equal to the total cost,
are also given.
The explanation of the cost items listed in table 2 is the same as given for
the overhead items in table 1.
Table 3A and 33 . Table 3A shows the estimated average cost per dozen of pa eking
and selling various grades and sizes of cans with $10 raw fruit, and table 3B shews
the same costs for $20 raw fruit.
The explanation of the cost items is the same as given for table 1.
Table 4 . Column 2, table 4, section A, shows the estimated average pounds of
sugar used per dozen cans for each of nineteen items listed in column 1.
Column 1, section B shows the price of domestic refined sugar at San Francisco,
This price is arbitrarily taken at $3.90 per 100 pounds less 2 per cent cash discount.
Column 2 shows the average freight and drayage cost per 100 pounds from San Franeisco
to cannery. Column 3 shows the total cost per 100 pounds delivered at the cannery.
Table 5 . The figures in column 2 are the average contract prices f.o.b. can
riant paid for the various size cans listed in column 1. The average cost of freight
and drayage from the can plant to the cannery is given in column 3. The average
percentage of the cans wasted is given in column 4.
Table 6 . Column 2, table 6 shows the average number of dozen cans in each size
of case listed in colurn 1. Column 3 .shows the average prices paid for solid fibre
lasos delivered at the cannery. Column 4 shows the average percentage of the
I'j.bre cases wasted. Column 5 shows the average cost of stitching materials, paste,
etc? ,
T able 7 . Line 2, section A, table 7 shows the estimated average cost per ton
: T transporting raw peaches from the receiving point to the cannery including the
arc of boxes and the coat of returning empties. Line 2 shows the estimated average
•ost per ton for buying fruit and receiving fruit at the receiving point. Line 4
ohows the total cost of raw fruit at the cannery with the price paid grov/ers at
the receiving point of $10 a ton and $20 a ton.
Section 3 shows the estimated average spread in values of the variour; grades
based upon the total cost of raw fruit at the cannery as given in line 4, section
A.
Table 8 . Column 2 t table 8 shows the estimated pounds of clingstone peaches
as received in the cannery required for the packing of a dozen cans of the variou
sizes listed in column 1.
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lBLE 4
Estimated Pounds of Sugar Used in Packing a Dozen Cans of Clingstone Peaches in
1932 (Sec. A), and Estimated Cost of Domestic Sugar in 1932 (Sec. B ) .
Section A
Item Pounds of sugar
per dozen cans
IIo. Z\ Fancy 4. 70
No .
3u Choice
-j . 22
No.
2& Std. Che. Syrup
3.22
No.
2,i Standard
2.15
No.
2w Second
.81
No.
2\ Uater
No."
10 Fancy
17. 4 2
No.
10 Choice
11. 5G
No.
10 Std. Che. Syrup
11.50
No.
10 Standard
6.91
He.
10 Water
Nc .
10 S.P. Pie
No .
2-T Fancy
3.20
2-T Choice
2.10
No.
2-T Standard
1.32
No .
1-T Fancy
2.75
No .
1-T Choice
1.79
i"<i v *
1-T Standard
1.04
& ounce Choice Syrup
.93
Section 13
Contract price
Freight
Total
at
San Francisco
cost at
San Francisco
to cannery
cannery
1
2
7,
Dollars per
Dollar j per
Dollars per
100 pounds
100 pounds
1^0 pounds
3 . 5220
.0901
3.0121
TABLE 5
Estimated Cost of Cans in 1932
Size of can
Contract price
| Freight
i
Waste
i
i Total including waste
(1)
(2)
i (3)
(4)
(5)
: (6)
Dollars
per thousand
cans
i Dollars
per
thou sand
cans,
Per cent
Dollars
per
thousand
cans
Dollars
per
dozen
cans
ITo. 2h
25.04
.34
.67
25.5500
.3066
No. 10
60.13
.88
1.21
61,7482
.7410
No. 1
13.15
.24
.67
18.5132
.2222
No. 2
21 . 55
.27
.67
21.9662
. 2636
8 ounce 1
13 . 45
.16
.67 1
13.7113
.1645
TABLE 6
Estimated Cost of Solid Fibre Cases in 1932
Size of
Number
Cost per case
case
of dozen
cans per
case
Contract :
price
Waste
| Stitching
materials ,
paste, etc.
Total including waste
(1)
(2)
151 L
(4)
(5)
(6) i (7)
Number
Dollars I
per case i
Per
cent
Dollars
per case
Dollars
per case
Dollars per
dozen cans
aiO . 2'i
2
.0353 j
.5
.0037
.0899
.0450
No. 10
i
»
.0554 1
.5
.0037
.0395
.1790
No. 2-T
2
i
.0531 |
.5
.0037
.0721
.0361
No. 1-7
4
.0991
r >
— — (
.CC37
. 1033
.0258
5 ounce '
6
.0777 .
l
.5 i
.0037
.0818
.01 : 7 >fi