Excerpts from the report: Canners need cost information about their own operations and those of others producing similar products because it helps them (a) to locate and correct inefficient operations, (b) to decide their best alternatives, (c) to price their finished product, (d) to price the raw product of farm producers , and (e) to deal more intelligently with those who supply cans, boxes, condiments, processing equipment, and other materials. In brief, adequate knowledge of costs is necessary for the canner who plans to stay in business. This study then was made with the following specific purposes in view: 1. To obtain, during two consecutive seasons, detailed data on costs of canning sweet corn from a selected cross section of small plants. 2. To present this cost data by major plant functions and by operations within these functions. 3. To analyze the data so as to indicate (a) fluctuating costs existing among plants, and within the same plants, and subject to canner control and (b) causes, wherever they could be found, for these variations.