Excerpt from the report: This study is concerned with the costs and efficiency of turkey processing in recent years. Material gains have resulted from the adoption of new technology and machinery, increases in plant size, better utilization of capacity, and changes in industry structure. Processing costs per pound have not fully reflected increases in wages and in prices of other items and services. Nevertheless, there remain wide variations in costs of turkey processing and in the degree of efficiency achieved by individual plants. Determination of the exact relationship between plant size and costs, and the effect of rate of utilization of capacity on costs, should provide plant operators with goals in reducing costs, toward which they can work as industry structure and technology permit.