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Abstract: This paper reports the results of a study of the costs incurred in brine packing of canned mushrooms by six firms in the Kennett Square area of Pennsylvania. Among the six plants, annual output of brine-packed mushrooms ranged from less than one-half million to 2.7 million canned pounds. The annual average output for the six firms was approximately 1.6 million canned pounds. Total and unit costs incurred in each operational center (cutting, canning, labeling and warehousing) were calculated for the six firms as a group, for the three 'small' firms and the three 'large' firms. Results of the study indicated that among the two principal container sizes (2- and 4-ounce cans) large firms experienced cost advantages over smaller processors that ranged from 6 to 9 cents per canned pound. Large firms also incurred lower unit costs than small firms for the 8- and 16-ounce packs, although the cost advantage was not as great as for smaller containers. Small firms experienced lower unit costs than large firms in processing No 10 cans.
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