Taxes and insurance $4.00
Interest 30.00
Depreciation on working equipment 4.00
------
Total $38.00
_Cost of Production._—Table V shows the average cost of production
for bearing orchards of varieties in all districts, based on personal
observation and cost records from a large number of orchards mentioned
previously. Wherever cost is dependent upon tonnage the average yield of
700 pounds per acre is used as the basis for computation. Depreciation
on buildings and trees, time spent by teams in idleness, feed consumed
during such times and other minor items are too variable to safely
estimate, but must be considered.